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SUMMER 2008 T H E O F F I C I A L P U B L I C AT I O N O F T H E T E N N E S S E E A S S O C I AT I O N O F P R O F E S S I O N A L S U R V E Y O R S Managing in Hard Times Making the Hard Decisions
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What is s u m m?
S u m m stands for Summary of Earned Wages, Tips, and Taxes Withheld.
Who is required to file s u m m?
Employers are required to file s u m m for each employee.
How to fill out s u m m?
Employers can fill out s u m m by reporting the earned wages, tips, and taxes withheld for each employee.
What is the purpose of s u m m?
The purpose of s u m m is to report the earnings and tax withholdings of employees to the government.
What information must be reported on s u m m?
Employers must report the total earned wages, tips, and taxes withheld for each employee on s u m m.
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