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Why are the hours worked the last days of December not included on the year end tax statement Form W2?

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Why are the hours worked the last days of December not included on the year end tax statement Form W2?

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Hours worked during the last period of December (16th – 31st) are PAID the next tax year in January. Compensation and taxes are reported to the State Franchise Tax Board and Internal Revenue Service as first quarter earnings (year of the funds transfer or date of check).

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