Okla. Admin. Code § 710:90-1-10

Current through Vol. 42, No. 7, December 16, 2024

Section 710:90-1-10 - Reporting to employees

(a) Every employer required to deduct and withhold Oklahoma tax from employee wages shall furnish the employee a written statement, each calendar year, showing:

(1) The name of the employer;

(2) The name of the employee;

(3) The last four digits of the employee's social security number, shown in the format XXX-XX-1234 or ***-**-1234, if any;

(4) The total amount of wages subject to taxation that were paid during the year;

(5) The total amount deducted and withheld as tax, and;

(6) Any other such information as the Commission may require.

(b) The statement shall be furnished with the information in (a) of this Section as relating to the individual employee to whom taxable wages were paid, and each employee to whom taxable wages were paid shall be furnished such a statement containing his individual information. The statement shall be furnished to the employee on or before January 31st of the year following the year for which the information is provided.

(c) If an employee's employment is terminated before the close of a calendar year, said written statement must be furnished within thirty (30) days of the date of which the last payment of wages was made.

(d) Any employer who willfully fails to furnish an employee the required statement shall be guilty of a misdemeanor and upon conviction shall receive a fine not to exceed One Hundred Dollars ($100.00), or be imprisoned for not more than six (6) months in county jail, or both, for each offense.

Okla. Admin. Code § 710:90-1-10

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021