雇用主が従業員に発行する年間給与・源泉徴収税の報告書。連邦所得税、州所得税、Social Security税、Medicare税の源泉徴収額が記載されます。毎年1月31日までに従業員に交付され、確定申告（Form 1040）の際に使用します。
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Manhattan remains the preeminent destination for **foreign direct investment** in the United States real estate sector, offering unparalleled stability and
New York City remains the undisputed global capital for high-end real estate, attracting **international capital** at an unprecedented rate. In the first h
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