(1) the employees name, address, social security number, and date of birth when available, which can be handwritten or otherwise added to the W-4 form, W-9 form or other document submitted; and

(2) the employers name, address, and Federal identification number.

(b) If an employer has employees who are employed in two (2) or more States, one of which is Guam, and the employer transmits reports magnetically or electronically, then it may comply with the provisions of Subsection (a) of this § 34306 by designating one State in which such employer has employees to which the employer will transmit the report described in Subsection (a) of this § 34306, and then transmitting such report to such State. Any employer that transmits reports pursuant to Subsection (b) of this § 34306 shall notify the Secretary in writing as to which State such employer designates for the purpose of sending reports.

SOURCE: Repealed and reenacted by P.L. 26-148:22 (Sept. 27, 2002) to add subsection (b) to include latest federal requirements on reporting.