Form 8922 is used for reconciling sick pay information included on the employer’s return (e.g., Form 941) with such information on employees’ W-2 forms when sick pay is paid by a third party (e.g., insurer). The form is filed with the IRS (this year it’s due by March 2, 2015). At this time, it’s a paper return (there’s no electronic version this year). Find more information on p. 5 of the SSA/IRS Reporter Fall 2014.
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