third-party sick pay

(1) Statements required from payor (A) In general If, during any calendar year, any person makes a payment of third-party sick pay to an employee, such person shall, on or before January 15 of the succeeding year, furnish a written statement to the employer in respect of whom such payment was made showing— (i) the name and, if there is withholding under section 3402(o), the social security number of such employee, (ii) the total amount of the third-party sick pay paid to such employee during the calendar year, and (iii) the total amount (if any) deducted and withheld from such sick pay under section 3402. For purposes of the preceding sentence, the term “third-party sick pay” means any sick pay (as defined in section 3402( o )(2)(C)) which does not constitute wages for purposes of chapter 24 (determined without regard to section 3402( o )(1)). (B) Special rules (i) Statements are in lieu of other reporting requirements The reporting requirements of subparagraph (A) with respect to any payments shall, with respect to such payments, be in lieu of the requirements of subsection (a) and of section 6041. (ii) Penalties made applicable For purposes of sections 6674 and 7204, the statements required to be furnished by subparagraph (A) shall be treated as statements required under this section to be furnished to employees.


26 USC § 6051(f)(1)

Scoping language

for purposes of chapter 24
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