{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-03","fingerprint":"ewai:se:6490f9","proof":"sha256:d15c6f40a9f6352bb69dfe75637f8904d3603621b6c59ead2c28cceefb9dac33","jurisdiction":"se","lang":"en"},"brand_source":"Source: NovaCopilot","object_type":"compliance_effect","object_id":"compliance_effect:us:irs-employment-tax-art-w-2-employer","schema_version":"1","schema":"https://legal.exploreworldai.com/api/public/v1/schemas/compliance_effect","url":"https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer","source":"NovaCopilot","item":{"obligation":"obligation:us:irs-employment-tax-art-w-2-employer","who":"employer","must_do":"Furnish Form W-2 to each employee and file copies with the Social Security Administration.","deadline":null,"deadline_note":"By January 31 of the year following the calendar year of payment.","report_to":"Employees and Social Security Administration","triggered_by":[],"if_not":[{"sanction_id":"sanction:us:irs-employment-tax-art-6656","type":"civil_penalty","max_amount":"Failure to deposit: 2, 5, 10 or 15 percent of the underdeposit depending on days late; failure to file Form 941: 5 percent per month up to 25 percent (26 U.S.C. 6651)","max_turnover_pct":null},{"sanction_id":"sanction:us:irs-employment-tax-art-6721","type":"civil_penalty","max_amount":"Per Form W-2 not filed or filed incorrectly, tiered by how late it is corrected, with annual caps; inflation-adjusted annually","max_turnover_pct":null}],"source":"IRS Form W-2 (26 U.S.C. 6051)","source_url":"https://www.irs.gov/forms-pubs/about-form-w-2","gaps":[],"hash":"e49169b10411206c2cc1291f219a1a39d3459f9b732af69e88ba2f134926ebee"},"watch":{"risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=us%3Airs-employment-tax-art-w-2-employer","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=us%3Airs-employment-tax-art-w-2-employer","risk_changes":"https://legal.exploreworldai.com/api/public/v1/risk-changes","node_state":"https://legal.exploreworldai.com/api/public/v1/node-state?id=us%3Airs-employment-tax-art-w-2-employer","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/us:irs-employment-tax-art-w-2-employer"},"metadata":{"schema":"novacopilot_object_metadata/1","canonical_url":"https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer","source":"Source: NovaCopilot","official_source":"https://www.irs.gov/forms-pubs/about-form-w-2","short_answer":null,"short_answer_status":"not_in_register","hash":"e49169b10411206c2cc1291f219a1a39d3459f9b732af69e88ba2f134926ebee","schema_version":"1","last_verified_at":null,"verification_status":"not_verified_yet","integrity_check_scope":"stored_content_only"},"hash":"sha256:d15c6f40a9f6352bb69dfe75637f8904d3603621b6c59ead2c28cceefb9dac33","version":"legal-2026-11-03","expires":"2026-11-04T00:00:00.000Z","dependency":{"index_version":"legal-2026-11-03+legal-2026-11-03+2026-11-03T18:20:21","content_hash":"sha256:d15c6f40a9f6352bb69dfe75637f8904d3603621b6c59ead2c28cceefb9dac33","revalidate_after":"2026-11-03T20:13:33.735Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer","disclaimer":"Source reference with official identifier. Not legal advice and not a compliance decision.","content_notice":{"legal_advice":false,"nature":"Source register. Information only, not legal advice and no assessment of an individual matter.","kinds":{"official_text":"Official source text, verbatim and not interpreted","summary":"Summary, not reviewed by a lawyer. Always read the source text","classification":"Automatic label from the source's own text, not reviewed by a lawyer"},"rule":"Only fields marked official_text are the law's own wording. Everything else points to it.","report_error":"https://legal.exploreworldai.com/api/public/v1/corrections","ai_act_declaration":"https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"},"usageInfo":"https://legal.exploreworldai.com/citering","withheld":{"item.links":5,"links":7},"access":{"status":"partner_key_required","header":"x-partner-key","contact":"https://legal.exploreworldai.com/kontakt","note":"Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."},"access_class":"decision","access_view":"public","freshness":{"freshness_class":"live","as_of":"2026-11-03T19:13:34.335Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":1398}}