Requirement. Every employer filing a return under section 6052(a) and 1.60521, with respect to group-term life insurance on the life of an employee, shall furnish to the employee whose name is set forth in such return the tax return copy and the employee's copy of Form W2. Each copy of Form W2 must show the information required to be shown on the Form W2 filed under 1.60521. An employer may truncate an employee's social security number to appear in the form of an IRS truncated taxpayer identification number (TTIN) on copies of Forms W2 furnished to the employee. For provisions relating to the use of TTINs, see 301.61094 of this chapter (Procedure and Administration Regulations). The rules in 31.60511 of this chapter (Employment Taxes and Collection of Income Tax at Source Regulations) shall apply with respect to the means and time (including extensions thereof) for furnishing the employee's copy of Form W2 required by this section to the employee and making corrections to such form.


26 CFR § 1.6052-2

Scoping language

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