Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6052-2

§ 1.6052-2. Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.

291 words·~1 min read·/us/cfr/t26/s§ 1.6052-2·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Requirement. Every employer filing a return under section 6052(a) and § 1.6052-1, with respect to group-term life insurance on the life of an employee, shall furnish to the employee whose name is set forth in such return the tax return copy and the employee's copy of Form W-2. Each copy of Form W-2 must show the information required to be shown on the Form W-2 filed under § 1.6052-1. An employer may truncate an employee's social security number to appear in the form of an IRS truncated taxpayer identification number
(TTIN)on copies of Forms W-2 furnished to the employee. For provisions relating to the use of TTINs, see § 301.6109-4 of this chapter (Procedure and Administration Regulations). The rules in § 31.6051-1 of this chapter (Employment Taxes and Collection of Income Tax at Source Regulations) shall apply with respect to the means and time (including extensions thereof) for furnishing the employee's copy of Form W-2 required by this section to the employee and making corrections to such form.
(b)Definitions. Terms used in this section and in section 79 and the regulations thereunder have the meaning ascribed to them in section 79 and the regulations thereunder.
(c)Penalty. For provisions relating to the penalty provided for failure to furnish a statement under this section, see section 6722 and the regulations in part 301 under section 6722.
(d)Applicability date. This section is applicable for statements required to be furnished under section 6052 after December 31, 2020. [T.D. 6888, 31 FR 9205, July 6, 1966, as amended by T.D. 7284, 38 FR 20828, Aug. 3, 1973; T.D. 7580, 43 FR 60160, Dec. 26, 1978; T.D. 7623, 44 FR 28800, May 17, 1979; T.D. 9861, 84 FR 31719, July 3, 2019]
Connections5 off-index
5 references not yet in our index
  • T.D. 6888
  • T.D. 7284
  • T.D. 7580
  • T.D. 7623
  • T.D. 9861
Citation graph
cites case law
§ 1.6052-2
Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
Treas. Dec.T.D. 6888
Treas. Dec.T.D. 7284
Treas. Dec.T.D. 7580
Treas. Dec.T.D. 7623
Treas. Dec.T.D. 9861
Cites 5Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.