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COME E D E R A LP R O G R A M SA s u b s i d i an r y of C an m p D r e s s e r & M c K e Inc.RECEIVEDt3lfl* 11/111 NPR 2k 19Sf. April 25, 1995Office of the Director STM Divisions. Susan Hoff Remedial
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What is a s u b?
A s u b is a Substitute for Form W-2, Wage and Tax Statement.
Who is required to file a s u b?
Employers are required to file a s u b for each employee for whom they did not receive a Form W-2.
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A s u b can be filled out manually or electronically. It requires information such as the employee's name, address, Social Security number, and wage details.
What is the purpose of a s u b?
The purpose of a s u b is to report wages paid to an employee when a Form W-2 was not issued or was lost.
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A s u b must include the employee's name, address, Social Security number, wages, and taxes withheld.
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