USA Form w2 to a Deceased Employee

Jul 21, 2020
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United States
I have a client who has received a tax notice for Qtr 1, 2017 involving payroll Form 941. The notice indicates that wages with FICA and no withholdings were reported for quarter 1, 2017, but no W2 was issued for the year. I found out that employee shareholder had died in June 2017. The accountant did not issue a W2. The notice now says that Form W2 must be issued to the employee. I need to confirm:

1. Can we issue Form w2 to the widower so she can file an amendment for 2017? The IRS rules I checked say that Form W2 should be issued only for FICA (SS, Med) and wages must be reported on Form 1099 issued to IRS. But in this instance, he had earned the wage prior to his death.
2. I am not sure a estate was even set up. So the spouse should be responsible for the filing.
3. What is the consequence of noncompliance? The IRS letter state that there will a penalty.

Can someone please help?


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