§ 404.1247. When to report wages—for wages paid prior to 1987.
70 words·~1 min read·
/us/cfr/t20/s§ 404.1247·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages). (Approved by the Office of Management and Budget under control number 0960-0425) [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]