Information Returns
The recently enacted Consolidated Appropriations Act, 2016 amended Internal Revenue Code Sec. 6051 to require employers to include an “identifying number” for each employee, rather than an employee’s social security number (SSN), on Form W-2, Wage and Tax Statement. The change, which will permit the Treasury Department to issue regulations requiring or permitting a truncated SSN, is noted in the Quick Answers at ¶17,707 in the Benefits category under the “Social Security” top