43-412. Returns of withholding to be filed
with department
A. Every employer at the time of filing a reconciliation pursuant to section
43-401, subsection E shall deliver to the department a return in the form prescribed by
the department showing the total amount of wages, salaries, bonuses or other emoluments
paid to employees, the amount deducted pursuant to this chapter and such other
information as the department may require. The employer shall advise the employee of the
amount of monies withheld, in accordance with such rules as the department may prescribe,
using printed forms furnished by the department for such purposes or, when requested by
the employer, upon forms approved by the department.
B. The employer shall make an annual return for the calendar year to the department
on forms provided by it summarizing the total compensation paid and the tax withheld for
each employee during the calendar year and shall file such return with the department on
or before February 28 of the year following the year for which the report is made. The
department may extend the filing deadline on a showing of good cause by the
employer. The return required by this section shall contain or be verified by a written
declaration that it is made under the penalties of perjury.
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