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It outlines insurer and employer duties under Internal Revenue Code Section 6051(f), including amounts of disability benefits paid and federal tax withheld, and provides guidance for reporting Social Security and Medicare taxes, taxable amounts, and where to use Forms W-2, W-3, and Form 941.",{"@graph":63,"@context":110},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/the-standard-life-insurance-company-of-new-york-2025-year-end-tax-reporting-of-disability-income-benefits-december-2025/304788/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/the-standard-life-insurance-company-of-new-york-2025-year-end-tax-reporting-of-disability-income-benefits-december-2025/304788.png","ImageObject",442,249,{"name":88,"@type":89},"Sage","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"How does the Disability Income Report determine whether The Standard prepares a W-2?","Question",{"text":108,"@type":109},"For employees listed with “We Prepared W-2” under their name and address, The Standard will prepare the Form W-2; for all other listed employees, the policyholder must prepare the Form W-2.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},304788,1790216558,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":132},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","T H E S T A N D A R D L I F E I N S U R A N C E C O M P A N Y O F N E W Y O R K  \n2025 Year-end Tax Reporting  \nof Disability Income Benefits  \nDecember 2025  \nTo: Our Valued Policyholders and Plan Sponsors  \nRe : Reporting 2025 Sick Pay Benefits  \nThe Standard Life Insurance Company of New York(The Standard) is pleased to provide you with this booklet to help familiarize you with your third party sick pay tax reporting responsibilities prior to the annual tax reporting period.  \nValuable information you will find in this booklet includes:  \n• A summary of reporting responsibilities for both you and The Standard  \n• Sample Disability Income Reports for Long Term Disability (LTD), Short Term Disability (STD) and Disability Benefit Law Insurance benefits (DBL) and a description of the information reported on these benefits  \n• A sample Form W-2 Wage and Tax Statement along with basic instructions for completing the tax statement  \n• A sample Form W-3 Transmittal of Wage and Tax Statements  \n• Common questions and answers about the taxation of sick pay benefits  \nAs a reminder, we prepare a Form W-2 that shows The Standard’s name and Employer Identification Number for the following:  \n• All LTD sick pay benefits  \n• All STD and DBL sick pay benefits paid under STD and/or DBL policies that have an active tax reporting service agreement  \nIf you have any questions about the contents of this booklet, please contact our office at 800-525-3973. Our staff is available to answer your questions Monday through Friday, [from 6:00 a.m. to 5 p.m. Pacific Time](from 6:00 a.m. to 5 p.m. Pacific Time).  \n2025 Year-end Tax Reporting 1  \nTax Reporting Responsibilities  \nInternal Revenue Code Section 6051(f) requires insurers to provide information to policyholders and plan sponsors to allow them to report on sick pay benefits paid to their employees. This includes the amount of disability benefits paid and the amount of taxes withheld from those benefits during the previous calendar year. It applies to benefits paid under both insured group policies and self-funded employer-paid plans administered through Administrative Services Only (ASO) agreements. We refer to these benefits as “sick pay” in this booklet.  \nPolicyholder/Plan Sponsor Responsibilities  \nYou are responsible for the following unless you have an approved tax reporting service agreement with The Standard for 2025:  \n• Prepare and provide Form W-2 Wage and Tax Statements to employees for STD or DBL sick pay benefits received from The Standard in 2025.  \n• Pay the employer share of Social Security and Medicare taxes on STD and DBL benefits paid to your employees by The Standard in 2025.  \n• Report the Social Security and Medicare taxes withheld and the taxable amount of disability sick pay benefits on your Form 941 Employer’s Quarterly Federal Tax Return.  \nIn addition, you are always responsible for paying and reporting federal and state unemployment taxes, such as FUTA and SUTA, and any other miscellaneous payroll taxes due on LTD, STD and DBL benefits.  \nDo not prepare a Form W-2 for any employee who received LTD sick pay benefits from The Standard in 2025 nor include this information in your quarterly Form 941 returns.  \nIf you mistakenly prepare a Form W-2 for sick pay benefits for an employee for whom The Standard will prepare a Form W-2, you will need to amend your tax reports to prevent double reporting of benefits to the Internal Revenue Service.  \nPlease contact your tax consultant for further information or advice for your specific situation.  \n2 The Standard Life Insurance Company of New York  \nThe Standard Life Insurance Company of New York Responsibilities As a service to our customers, The Standard:  \n• Provides the Disability Income Report with information you need to prepare a Form W-2 for each employee, including employee name, address, Social Security number, taxable percentage and total disability benefits paid and taxes withheld.  \n• Pays the employer’s share of S","cbCaie3IIMlZFZTX","https://ap.wps.com/l/cbCaie3IIMlZFZTX","pdf",231757,"English","# Tax Reporting Responsibilities\n## Policyholder/Plan Sponsor Responsibilities\n## The Standard Life Insurance Company of New York Responsibilities\n## The Disability Income Report","[{\"question\":\"How does the Disability Income Report determine whether The Standard prepares a W-2?\",\"answer\":\"For employees listed with “We Prepared W-2” under their name and address, The Standard will prepare the Form W-2; for all other listed employees, the policyholder must prepare the Form W-2.\"}]","The Standard Life Insurance Company of New York - 2025 Year-end Tax Reporting of Disability Income Benefits - December 2025 | PDF",1789817315,6]