I pay my employees every two weeks but this year I happened to pay them for work in December after the year end. Should I be including the amount the prior year's W-2 form or not since I technically paid them at the end of the year?

ANSWER

Expert Thomas Graham iii's Answer:

Assuming you are on the calendar year basis (more than likely you are), you are only supposed to record the wages paid during the calendar year.  Therefore, a payment for wages earned in December '11 but paid in January '12 would be included on the employee's 2012 W-2 form rather than their 2011 W-2 form. (2011 Instruction W-2 & W-3)

Thomas Graham iii, CPA, CFE

Oklahoma

7 yrs experience

• Currently 5.0000/5 Stars.
• 1
• 2
• 3
• 4
• 5

78 Ans.