§ 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.