Wages that were constructively received by the employee while he or she was alive are reported on Form W-2 as any other regular wage payment, even if you
may have to reissue the payment in the name of the estate or beneficiary.
...
Wages that were constructively received by the employee while he or she was alive are reported on Form W-2 as any other regular wage payment, even if you
may have to reissue the payment in the name of the estate or beneficiary.
...