When to report wages—for wages paid prior to 1987.
A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).
(Approved by the Office of Management and Budget under control number 0960-0425)
[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]
Title 20 published on 2012-04-01
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This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.