Code of Federal Regulations Title 20. Employees' Benefits § 20.404.1247 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)