N.Y. Tax Law § 672: Information statement for employee

§ 672. Information statement for employee. Every employer required to

deduct and withhold tax under this article from the wages of an

employee, or who would have been required so to deduct and withhold tax

if the employee had claimed no more than one withholding exemption,

shall furnish to each such employee in respect of the wages paid by such

employer to such employee during the calendar year on or before February

fifteenth of the succeeding year, or, if his employment is terminated

before the close of such calendar year, within thirty days from the date

on which the last payment of the wages is made, a written statement as

prescribed by the tax commission showing the amount of wages paid by the

employer to the employee, the amount deducted and withheld as tax, and

such other information as the tax commission shall prescribe.