IMPORTANT – The Internal Revenue Service has issued new Form 8922 which replaces the ‘Third Party Sick Pay Recap” that was previously filed on a Form W-2 and W-3 to reconcile employment tax returns with forms W-2 when third-party sick payments were made. This new form is filed with the Internal Revenue Service and it is due March 2, 2015. It is NOT filed with the Social Security Administration.

The form and instructions can be accessed in this document.

Legacy News Flash 15-2