How To: Payroll Processing For Death of an Employee
Amounts that would have been reported as Federal and State wages on a W-2 will be reported on a 1099-MISC to the recipient(s). The employee’s W-2 will show in Box 1 only the total wages earned prior to death. Box 2 will show only the taxes taken based on the amount in Box 1. ... “DBA” for those being paid in the year of death, and “TBA ... ................
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