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Alaska W-2 Form

February 14th, 2007 Posted by Amelia

If you’re an employer in the state, you might want to double-check that an Alaska W-2 form has been sent to every employee. For some reason, this is a perennial problem for employers and employees alike.

The IRS requires that every employer distribute accurate 2006 W-2 forms by January 31, 2007. Most employers are eager to comply. If you use one of the most popular payroll processing firms, they will automatically generate W-2 forms for every employee. Still, a few smaller employers drag their feet when it’s time to process W-2s. Admittedly, it’s not the most fun task a small-business owner is faced with – but it is the law.

Every full-time or part-time employee needs a current W-2 form to file his or her taxes. Prior to 2004, the IRS was fairly understanding if an employee filed their taxes without a W-2 form. The employee could simply attach the stub from their final paycheck, and no questions were asked. Today, the IRS is much more demanding, both of small business owners and of their employees.

The most common reason for an employee not to receive a W-2 for is that they have changed their address. Every time an employee moves, he or she should complete a new W-4 form for the employer.

If an employee files their taxes without a W-2 form, the IRS will require that they also file a Form 4598 and a Form 4852. This form collects information on the employer who did not produce the W-2, and the reason why. The IRS is using this information to crack down on employers who don’t produce W-2s in a timely manner.

One option for some busy employers may be sending the W-2 in PDF format through email. Be aware that each employee must consent to receive the W-2 online rather than a paper copy. Any employee, who doesn’t consent, is legally entitled to a paper W-2 form.