On or before January 31 of each year, employers must furnish to each employee the original of the Withholding Statement, Form W-2, showing the total amount of wages paid and the amount of State income tax withheld during the previous calendar year.

Where employment ends before the close of the calendar year, the Withholding Statement, Form W-2, is required to be furnished to the employee by the employer within thirty days from the date on which the last payment of wages were made. In case of intermittent or interrupted employment where there is reasonable expectation on the part of both employer and employee of further employment during the calendar year, no Form W-2 is required until January 31 of the following calendar year.

If it becomes necessary to correct a Form W-2 after it has been delivered to an employee; the new statement should be clearly marked "Corrected by Employer". If the withholding statement is lost or destroyed, the employer is authorized to furnish subsequent copies to the employee; however, such substitute must clearly be marked "Reissued by Employer".

Annual Report of Withholding Form W-3