The Peace Corps Act, referred to in subsec. (a), is Puspan. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

The Social Security Act, referred to in subsecs. (c) and (e)(2)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. Part A of title XVIII of the Social Security Act is classified to part A (§ 1395c et seq.) of subchapter XVIII of chapter 7 of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

2019—Subsec. (a)(14). Puspan. L. 116–94, § 503(span)(1)(A), substituted “subsection (g)” for “section 4980I(d)(1)” in introductory provisions.

Subsec. (g). Puspan. L. 116–94, § 503(span)(1)(B), added subsec. (g).

2017—Subsec. (a)(16), (17). Puspan. L. 115–97 added pars. (16) and (17).

2016—Subsec. (a)(15). Puspan. L. 114–255 added par. (15).

2015—Subsec. (a)(2). Puspan. L. 114–113 substituted “an identifying number for the employee” for “his social security account number”.

2010—Subsec. (a)(7). Puspan. L. 111–226 struck out par. (7) which read as follows: “the total amount paid to the employee under section 3507 (relating to advance payment of earned income credit),”.

Subsec. (a)(14). Puspan. L. 111–148 added par. (14).

2004—Subsec. (a). Puspan. L. 108–357, § 885(span)(1)(B), inserted at end of concluding provisions “In the case of the amounts required to be shown by paragraph (13), the Secretary may (by regulation) establish a minimum amount of deferrals below which paragraph (13) does not apply.”

Subsec. (a)(13). Puspan. L. 108–357, § 885(span)(1)(A), added par. (13).

2003—Subsec. (a)(12). Puspan. L. 108–173 added par. (12).

2001—Subsec. (a)(8). Puspan. L. 107–16 inserted “, including the amount of designated Roth contributions (as defined in section 402A)” before comma at end.

2000—Subsec. (a)(11). Puspan. L. 106–554 substituted “Archer MSA” for “medical savings account”.

1996—Subsec. (a)(11). Puspan. L. 104–191 added par. (11).

1994—Subsec. (a)(10). Puspan. L. 103–465 added par. (10).

1988—Subsec. (a)(7). Puspan. L. 100–647, § 1018(u)(33), inserted a comma at end.

Subsec. (a)(9). Puspan. L. 100–647, § 1011B(c)(2)(B), added par. (9).

1986—Subsec. (a)(8). Puspan. L. 99–514 added par. (8).

1983—Subsec. (f)(1)(A). Puspan. L. 98–67 repealed amendments made by Puspan. L. 97–248. See 1982 Amendment note below.

1982—Subsec. (a). Puspan. L. 97–362 substituted “within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31” for “on the day on which the last payment of remuneration is made”.

Subsec. (f)(1)(A). Puspan. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1)(A) is amended by inserting “subchapter A of” before “chapter 24”. Section 102(a), (span) of Puspan. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Puspan. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1980—Subsec. (f). Puspan. L. 96–601 added subsec. (f).

1978—Subsec. (a)(7). Puspan. L. 95–600 added par. (7).

1977—Subsec. (a). Puspan. L. 95–216 directed that the amounts required to be shown by par. (5) shall not include wages which are exempted pursuant to sections 3101(c) and 3111(c) from the taxes imposed by sections 3101 and 3111.

1976—Subsec. (a). Puspan. L. 94–455, § 1906(a)(5), struck out “and” at end of par. (6), necessitating no change in text, due to Puspan. L. 92–603, which made identical amendment in 1972.

Subsecs. (c), (d). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

1974—Subsec. (a). Puspan. L. 93–406 inserted “or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash,” after “exemption,”.

1972—Subsec. (a). Puspan. L. 92–603, § 293(a), struck out reference to section 3201 of this title in introductory text, par. (7), which required written statement to contain total amount of compensation with respect to which tax imposed by section 3201 was deducted, and par. (8), which required written statement to contain total amount deducted as tax under section 3201.

Subsec. (c). Puspan. L. 92–603, § 293(span), struck out reference to section 3201 of this title.

Subsec. (e). Puspan. L. 92–603, § 293(c), added subsec. (e).

1969—Subsec. (a). Puspan. L. 91–172 inserted “(determined without regard to subsection (n))” after “withhold a tax under section 3402” in introductory provisions.

1968—Subsec. (a). Puspan. L. 90–248, § 502(c)(1), included reference to section 3201 in introductory provisions and added pars. (7) and (8).

Subsec. (c). Puspan. L. 90–248, § 502(c)(2), included reference to section 3201 in second sentence.

1965—Subsec. (a). Puspan. L. 89–97, § 313(e)(1), inserted last sentence providing for inclusion of tips received by an employee in the course of his employment.

Subsec. (c). Puspan. L. 89–97, § 107, required the statements to show the proportion of the total amount withheld as tax under section 3101 which is for financing the cost of hospital insurance benefits under part A of title XVIII of the Social Security Act.

1961—Subsec. (a). Puspan. L. 87–293 provided a special rule with respect to the information to be contained on employees’ tax receipts in the case of remuneration paid to volunteers and volunteer leaders in the Peace Corps.

1956—Subsec. (a). Act Aug. 1, 1956, § 412(a), inserted provisions prescribing contents of statement in the case of compensation paid for service as a member of the uniformed services.

Subsec. (span). Act Aug. 1, 1956, § 412(span), required the furnishing of a statement if during the calendar year any amount was required to be withheld as tax under section 3101 of this title.

Puspan. L. 116–94, div. N, title I, § 503(c), Dec. 20, 2019, 133 Stat. 3120, provided that:

Amendment by Puspan. L. 115–97 applicable to stock attributable to options exercised, or restricted stock units settled, after Dec. 31, 2017, see section 13603(f)(1) of Puspan. L. 115–97, set out as a note under section 83 of this title.

Amendment by Puspan. L. 114–255 applicable to calendar years beginning after Dec. 31, 2016, see section 18001(a)(7)(E) of Puspan. L. 114–255, set out in a note under section 36B of this title.

Puspan. L. 114–113, div. Q, title IV, § 409(span), Dec. 18, 2015, 129 Stat. 3121, provided that:

Amendment by Puspan. L. 111–226 applicable to taxable years beginning after Dec. 31, 2010, see section 219(c) of Puspan. L. 111–226, set out as a note under section 32 of this title.

Puspan. L. 111–148, title IX, § 9002(span), Mar. 23, 2010, 124 Stat. 854, provided that:

Amendment by Puspan. L. 108–357 applicable to amounts deferred after Dec. 31, 2004, with special rules relating to earnings and material modifications and exception for nonelective deferred compensation, see section 885(d) of Puspan. L. 108–357, set out as an Effective Date note under section 409A of this title.

Amendment by Puspan. L. 108–173 applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Puspan. L. 108–173, set out as a note under section 62 of this title.

Amendment by Puspan. L. 107–16 applicable to taxable years beginning after Dec. 31, 2005, see section 617(f) of Puspan. L. 107–16, set out as a note under section 402 of this title.

Amendment by Puspan. L. 104–191 applicable to taxable years beginning after Dec. 31, 1996, see section 301(j) of Puspan. L. 104–191, set out as a note under section 62 of this title.

Puspan. L. 103–465, title VII, § 721(d)(2), Dec. 8, 1994, 108 Stat. 5002, provided that:

Amendment by section 1011B(c)(2)(B) of Puspan. L. 100–647 applicable to taxable years beginning after Dec. 31, 1987, see section 1011B(c)(2)(C) of Puspan. L. 100–647, set out as a note under section 129 of this title.

Amendment by section 1018(u)(33) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Amendment by Puspan. L. 99–514 applicable to calendar years beginning after Dec. 31, 1986, but not applicable to employer contributions made during 1987 and attributable to services performed during 1986 under qualified cash or deferred arrangement (as defined in section 401(k) of this title) if, under terms of such arrangement as in effect on Aug. 16, 1986, employee makes election with respect to such contribution before Jan. 1, 1987, and employer identifies amount of such contribution before Jan. 1, 1987, see section 1105(c)(5), (6) of Puspan. L. 99–514, as amended, set out as a note under section 402 of this title.

Puspan. L. 97–362, title I, § 107(span), Oct. 25, 1982, 96 Stat. 1731, provided that:

Amendment by Puspan. L. 96–601 applicable to payments made on or after first day of first calendar month beginning more than 120 days after Dec. 24, 1980, see section 4(f) of Puspan. L. 96–601, set out as a note under section 3402 of this title.

Puspan. L. 95–600, title I, § 105(g)(2), Nov. 6, 1978, 92 Stat. 2776, as amended by Puspan. L. 96–222, title I, § 101(a)(2)(D), Apr. 1, 1980, 94 Stat. 195, provided that:

Amendment by Puspan. L. 93–406 applicable to plan years to which part I of subtitle A of title II of Puspan. L. 93–406 applies, see section 1024 of Puspan. L. 93–406, set out as a note under section 401 of this title. For description of the plan years to which part I applies, see section 1017 of Puspan. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Puspan. L. 92–603, title II, § 293(d), Oct. 30, 1972, 86 Stat. 1459, provided that:

Amendment by Puspan. L. 91–172 applicable to wages paid after Apr. 30, 1970, see section 805(h) of Puspan. L. 91–172, set out as a note under section 3402 of this title.

Puspan. L. 90–248, title V, § 502(c)(3), Jan. 2, 1968, 81 Stat. 934, provided that:

Amendment by section 313(e)(1) of Puspan. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Puspan. L. 89–97, set out as an Effective Date note under section 6053 of this title.

Amendment by Puspan. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Puspan. L. 87–293, set out as a note under section 3121 of this title.

Amendment by act Aug. 1, 1956, effective Jan. 1, 1957, see section 603(a) of act Aug. 1, 1956, ch. 837, title VI, 70 Stat. 887.

Section 202(a)(4) of Puspan. L. 87–293, cited as a credit to this section, was repealed by Puspan. L. 89–572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(span) of Puspan. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.