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77-2754 Income tax; withholdings; written statement required.

NE Code § 77-2754 (2019) (N/A)
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77-2754. Income tax; withholdings; written statement required.

Every employer or payor, making payment of wages or other payments subject to withholding, shall furnish to each employee or payee in respect to the wages or payments paid by such employer or payor to such employee or payee during the calendar year on or before February 15 of the succeeding year, or, if his or her employment is terminated before the close of such calendar year, within thirty days from the date on which the last payment of wages is made, a written statement as prescribed by the Tax Commissioner showing the amount of wages or payments paid by the employer or payor to the employee or payee, the amount deducted and withheld as tax, and such other information as the Tax Commissioner shall prescribe. Such statement shall be compatible as to form and content with the statement required by the laws of the United States.

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77-2755 Income tax; withholdings; deemed paid to Tax Commissioner.