§ 113.4. Time and place for filing reconciliation and withholding statements.
(a) An employer shall furnish a wage and tax withholding statement to each of his employees on or before January 31 following the year of payment of compensation, or within 30 days from the date of the last payment of compensation if employment or the business is terminated.
(1) An employer shall use the combined Federal-State Wage and Tip Withholding Statement (Form W-2) issued by the Internal Revenue Service or one that conforms thereto with the word ‘‘Commonwealth’’ printed, stamped or typed thereon. The statement must show the name of employer, address and identification number of the employer; the name, address and Social Security number of the employee; the total compensation paid during the taxable year; and the total amount of Pennsylvania tax withheld during the taxable year.
(2) The wage and tax withholding statements required in this chapter shall be in addition to a requirement of the Federal or a local government.
(b) Every employer who withholds tax under this chapter shall file with the Department an annual withholding reconciliation statement, on a form provided by the Department, along with a copy of all employee wage and tax withholding statements, by the following:
(1) A going business for tax withheld in the prior year, annually, by January 31.
(2) A terminated business within 30 days after the end of the month in which business or payment of compensation ceased.
(c) The annual withholding reconciliation statement and accompanying wage and tax withholding statements as required under subsection (b) shall be forwarded to the Department by electronic transmission as specified in instructions of the Department. If an employer is required to furnish nine or less wage and tax withholding statements under subsection (a), the employer may forward the annual withholding reconciliation statement and accompanying wage and tax withholding statements to the Department by first class mail.
(d) For purposes of this section, the term ‘‘electronic transmission’’ means the process of sending digital or analog data over a communication medium to one or more computing, network, communication or electronic devices.
Authority The provisions of this 113.4 amended under section 354 of the Tax Reform Code of 1971 (72 P.S. § 7354).
Source The provisions of this § 113.4 amended December 26, 2003, effective December 27, 2003, 33 Pa.B. 6423; amended November 16, 2018, effective November 17, 2018, 48 Pa.B. 7214. Immediately preceding text appears at serial pages (302156) and (333485).
Cross References This section cited in 61 Pa. Code § 119.25 (relating to failing to furnish or furnishing a false withholding statement).
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