IRS Issues Notice on Methods for Calculating W-2 Wages
The U.S. Department of the Treasury's Internal Revenue Service issued the following notice:
SECTION 1. PURPOSE
This notice (Notice) contains a proposed revenue procedure that provides computational guidance on methods and appropriate sources of data for calculating W-2 wages for purposes of section 199A(g) of the Internal Revenue Code and proposed Sec.Sec.1.199A-8 through 1.199A-12 of the Income Tax Regulations (26 CFR part 1), which are contained in a notice of ...