Section 9-OTHER REPORTING RULES

For all of the following questions, assume it is tax year 2021.

Note: Students are not required to know any state-by-state due dates, percentages, ceilings, etc., for the national certification exam. The purpose of these exercises, the answers for which can be looked up in the workbook, is to underscore the fact that rules and dates for each state vary from the federal ones.

1. By what date must a Pennsylvania employer submit Copy 1 of Form W-2 to the Pennsylvania state income tax agency?

2. By what date must a New Jersey employer submit Copy 1 of Form W-2 to the New Jersey state income tax agency?

3. By what date must employees receive Form W-2, Copy 2, if they work in:

1. California
2. New Jersey

4. Who is required to file Form 1099-NEC, and what triggers the requirement to file?