Treasury Regulations · 26 CFR
§ 1.6041-2. Return of information as to payments to employees.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6041
Cite as 26 CFR § 1.6041-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 3, 1973 by T.D. 7284
- Last amended
- January 30, 2020 by T.D. 9892
- Issued under
- 26 U.S.C. § 6041
- Length
- 918 words · about 4 min to read
- Cross-references
- cites 10 Code sections and 7 regulations; cited by 13
¶(a)
¶(1) In general. Wages, as defined in section 3401, paid to an employee are required to be reported on Form W-2. See section 6011 and the Employment Tax Regulations thereunder. All other payments of compensation, including the cash value of payments made in any medium other than cash, to an employee by his employer in the course of the trade or business of the employer must also be reported on Form W-2 if the total of such payments and the amount of the employee's wages (as defined in section 3401), if any, required to be reported on Form W-2 aggregates $600 or more in a calendar year. For example, if a payment of $700 was made to an employee and $400 thereof represents wages subject to withholding under section 3402 and the remaining $300 represents compensation not subject to withholding, such wages and compensation must both be reported on Form W-2. A separate Form W-2 shall be furnished for each employee for whom a return must be made. At the election of the employer, components of amounts required to be reported on Form W-2 pursuant to the provisions of this subparagraph may be reported on more than one Form W-2.
¶(2) Transmittal form. The transmittal form for a return on Form W-2 made pursuant to the provisions of subparagraph (1) of this paragraph shall be Form W-3. In a case where an employer must file a Form W-3 under this paragraph and also under § 31.6011(a)-4 or § 31.6011(a)-5 of this chapter (Employment Tax Regulations), the Form W-3 filed under such § 31.6011(a)-4 or § 31.6011(a)-5 shall also be used as the transmittal form for a return on Form W-2 made pursuant to the provisions of this paragraph.
¶(3) Time for filing—
¶(i) General rule. In a case where an employer must file Forms W-3 and W-2 under this paragraph and also under § 31.6011(a)-4 or § 31.6011(a)-5 of this chapter (Employment Tax Regulations), the time for filing such forms under this paragraph shall be the same as the time (including extensions thereof) for filing such forms under § 31.6011(a)-4 or § 31.6011(a)-5.
¶(ii) Exception. In a case where an employer is not required to file Forms W-3 and W-2 under § 31.6011(a)-4 or § 31.6011(a)-5 of this chapter, returns on Forms W-3 and W-2 required under this paragraph (a) for any calendar year shall be filed on or before January 31 of the following year.
¶(4) Place for filing. The returns on Forms W-3 and W-2 required under this paragraph shall be filed pursuant to the rules contained in § 31.6091-1 of this chapter (Employment Tax Regulations), relating to the place for filing certain returns.
¶(5) Statement for employees. An employer required under this paragraph (a) to file Form W-2 with respect to an employee is also required under sections 6041(d) and 6051 to furnish a written statement to the employee. This written statement must be furnished on Form W-2 in accordance with section 6051 and the regulations.
¶(b) Distributions under employees' trust or plan.
¶(1) Amounts which are:
¶(ii) Described in section 72(m)(3)(B), shall be reported on Forms 1096 and 1099 to the extent such amounts are includible in the gross income of such beneficiary if the amounts so includible aggregate $600 or more in any calendar year. In addition, every trust described in section 501(c)(17) which makes one or more payments (including separation and sick and accident benefits) totaling $600 or more in 1 year to an individual must file an annual information return on Form 1096, accompanied by a statement on Form 1099, for each such individual. Payments made by an employer or a person other than the trustee of the trust should not be considered in determining whether the $600 minimum has been paid by the trustee. The provisions of this subparagraph shall not be applicable to payments of supplemental unemployment compensation benefits made after December 31, 1970, which are treated as if they were wages for purposes of section 3401(a). Such amounts are required to be reported on Forms W-3 and W-2. See paragraph (b)(14) of § 31.3401(a)-1 of this chapter (Employment Tax Regulations).
¶(2) Any amount with respect to which a statement is required by § 1.6047-1, relating to employee retirement plans covering owner-employees, shall not be included in amounts required to be reported under section 6041.
¶(c) Payments to foreign persons. See § 1.6041-4 for reporting exemptions regarding payments to foreign persons. See § 1.6049-5(d) for determining whether a payment is made to a foreign person.
¶(d) Applicability date. This section applies to returns filed on or after January 30, 2020. Section 1.6041-2T (as contained in 26 CFR part 1, revised April 2019) applies to returns filed before January 30, 2020.
[T.D. 7284, 38 FR 20827, Aug. 3, 1973, as amended by T.D. 7580, 43 FR 60159, Dec. 26, 1978; T.D. 8734, 62 FR 53472, Oct. 14, 1997; T.D. 8895, 65 FR 50406, Aug. 18, 2000; T.D. 9114, 69 FR 7570, Feb. 18, 2004; T.D. 9821, 82 FR 33445, July 20, 2017; T.D. 9892, 85 FR 5325, Jan. 30, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 3401 Definitions
- § 6011 General requirement of return, statement, or list
- § 3402 Income tax collected at source
- § 6081 Extension of time for filing returns
- § 6041 Information at source
- § 6051 Receipts for employees
- § 402 Taxability of beneficiary of employees’ trust
- § 403 Taxation of employee annuities
- § 72 Annuities; certain proceeds of endowment and life insurance contracts
- § 501 Exemption from tax on corporations, certain trusts, etc.
Regulations it cites
- § 31.6011(a)-4 Returns of income tax withheld.
- § 31.6011(a)-5 Monthly returns.
- § 31.6091-1 Place for filing returns.
- § 31.3401(a)-1 Wages.
- § 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee.
- § 1.6041-4 Foreign-related items and other exceptions.
- § 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982.
Cited by 13 other regulations
- § 1.199A-5 Specified service trades or businesses and the trade or business of performing services as an employee.
- § 1.501(c)(17)-2 General rules.
- § 1.1461-1 Payment and returns of tax withheld.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041-3 Payments for which no return of information is required under section 6041.
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
- § 1.6071-1 Time for filing returns and other documents.
- § 1.6091-1 Place for filing returns or other documents.
- § 31.3401(a)(15)-1 Moving expenses.
- § 31.6205-1 Adjustments of underpayments.
- § 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- § 31.6413(a)-2 Adjustments of overpayments.
- § 31.6414-1 Credit or refund of income tax withheld from wages.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9892 (85 FR 5325)
- Amended by T.D. 9821 (82 FR 33445)
- Amended by T.D. 9114 (69 FR 7570)
- Amended by T.D. 8895 (65 FR 50406)
- Amended by T.D. 8734 (62 FR 53472)
- Amended by T.D. 7580 (43 FR 60159)
- Issued by T.D. 7284 (38 FR 20827)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6039-1 Returns required in connection with certain options.
- § 1.6039-2 Statements to persons with respect to whom information is reported.
- § 1.6039I-1 Reporting of certain employer-owned life insurance contracts.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6041-3 Payments for which no return of information is required under section 6041.
- § 1.6041-4 Foreign-related items and other exceptions.
- § 1.6041-5 Information as to actual owner.
- § 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.