Electronic filing is considered the "best practice" when it comes
to submitting Form W-2 data to SSA. It's ideal for any submitter
(employers, certified public accountants, payroll service providers,
etc.).
- It is free, fast and secure.
- It saves time and reduces filing burden.
- It offers a later filing deadline (the due date for electronically
filed W-2s is March 31, 2004 versus March 1, 2004 for all other
filing methods).
- It provides an electronic receipt for proof of filing.
- It is completely paperless process (no Forms 6559 needed),
and more.
There are two electronic filing methods available through SSA's
Business Services
Online website:
- Upload a Wage Report - You can upload a wage report file
formatted according to
SSA's
Magnetic Media Reporting and Electronic Filing for Tax Year 2003
specifications. This option is ideal for any size filer.
For help with filing Annual Wage Reports, see our File Edit Tips
- W-2 Online - You can complete up to 20 Forms W-2 right
on your computer, electronically submit them to SSA and print
copies suitable for distribution to your employees.
Registration is required for both options. Third-party preparers
need only register once in their own firm's name. A PIN will be
issued immediately. SSA will verify your registration information
and mail you a password within 10 to 14 days.
Click
here for more Registration Information.
Have questions? You will find the answers, including systems requirements for Tax Year 2003 reporting in our
Business Services Online Handbook
Electronic Data Transfer (EDT)
EDT is an alternative to Internet filing which allows Federal and State agencies to transfer annual wage data directly to SSA. These organizations use secure peer-to-peer communications software to transmit data over a dedicated-circuit connection.
Prospective EDT filers will need:
• Use of an existing dedicated-circuit connection to the Social Security
Administration
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• Connect:Direct software by Sterling Commerce
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In some cases, government entities can make arrangements to share the same dedicated-circuit connection.
Participation in the EDT program is by special arrangement with SSA. To learn more about this filing method, see the EDT Guide
Value Added Network (VAN) The Value Added Network wage
reporting filing process is no longer accepted as an SSA
standard filing procedure. Please submit your wage report files
via magnetic media or electronically via the "Business Services Online (BSO)". For more information,
Click here
for How to Reach Us.
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Magnetic Media Filing - (Magnetic Tape, Cartridge, or Diskette)
Employers who file 250 or more Forms W-2 must file them on magnetic
media or electronically. SSA accepts the following magnetic media
for W-2 reporting:
- 3 ˝ inch diskettes,
- ˝ inch magnetic tape,
- 3480/3480E cartridges,
- 3490/3490E cartridges
If you choose to prepare and file your own wage reports on magnetic
media, you should follow the requirements found in SSA’s
Magnetic Media Reporting and Electronic Filing for Tax Year 2003.
If you choose to use off-the-shelf software to prepare your wage
reports and it does not offer electronic filing, contact the software
company and ask that it be added as an option for the next tax year.
If you choose to have someone else prepare your magnetic media
or electronic reports, you may wish to consult
SSA's Vendor List, a listing of companies that offer wage reporting
services and/or products.
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Paper W-2 Filing
Employers filing fewer than 250 Copy A Forms, have the option
of filing either electronically, via magnetic media or on paper.
Here's everything you need to prepare a paper submission.
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Instructions for preparing 2003
Forms W-2, Wage and Tax Statement, and Form W-3, Transmittal of
Wage and Tax Statements. This link will take you to the Internal
Revenue Services Forms and Publication web site. This form is
a PDF form.
- Printed Forms W-2/W-3 can be obtained for free from the Internal
Revenue Service by calling 1-800-829-FORM (1-800-829-3676).
- Laser Printed Forms - SSA is accepting laser printed
Forms W-2/W-3 as well as the standard red drop-out ink accepted
in prior years. Both the laser forms and the red drop-out ink
forms must comply with
IRS' 2003 Publication 1141, General Rules and Specifications for
Substitute Forms W-2 and W-3. Adobe PDF.
VERY IMPORTANT: Laser printed forms require approval from
SSA. Approval is based on conformance to Publication 1141 (see
above link). If you use a software package to prepare your Forms
W-2/W-3, make sure it is compliant with the 2003 Publication
1141. If you are a software vendor desiring to have your forms
approved, follow the instructions in Pub. 1141. For a printed
copy of the publication, call IRS at 1-800-829-3676.
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If you use in-house software to produce your paper Forms W-2, you’ll want to
follow the standards, specifications and edits in
SSA's Software Specifications and Edits for Annual Wage
Reporting. This publication also serves as a good reference guide on information about paper W-2s. It provides employer human resource and payroll departments with guidance to compile payroll data used to produce Forms W-2/W-3 and furnishes programmers with requirements for properly producing the physical Forms W-2/W-3.
- Pub. No. 31-011 -
NOTE: This publication is
available in two formats:
- Portable
Document Format: (You must have
Adobe reader software
to view this file.)
- Text
Format
- In-house software used to prepare Forms W-2C (Statement of Corrected
Income and Tax Amounts) should follow the prescribed standards,
specifications and edits in
Software Specifications and Edits for Correcting Annual Wage Reports,
Tax Year 1999, Publication No.31--031 (January 2000). Please note: This publication
is currently being revised with the new regulations and information, so please
check back again at a later date for the updated version.
- Helpful information for preparing Forms W-2 for Puerto Rico
Sited Employers can be found in the Employer's
Guide to Filing Timely and Accurate form 499R-2/W-2PR Wage Reports
on Puerto Rico Sited Employees in Spanish and English.
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How to File Correction Forms
Forms W-2c (Corrected Wage and Tax Statement) and Forms W-3c
(Transmittal of Corrected Wage and Tax Statements)
To correct a previous Form W-2 submission, file a Form W-2c with
a separate form for each year needing correction. File a Form
W-3c whenever you file a Form W-2c with SSA, even if you are
only filing Form W-2c to correct an employee's name or Social Security
number (SSN).
Follow the Instructions
for W-2c/W-3c corrections found on the Internal Revenue Service
(IRS) Web Site at www.irs.gov
Forms W-2c/W-3c can be obtained free of charge by calling the
IRS at 1-800-TAX--FORM (1-800-829-3676). The following online forms
are available for informational use only.
IRS Form W-3c
- Informational Only
IRS Form W-2c
- Informational Only
Here are a few hints to remember when preparing correction forms:
- File Forms W-2c and W-3c as soon as possible after you discover
an error. Also provide Form W-2c to employees as soon as possible.
- NEW! W-2C Threshold
If you expect to file 250 or more W-2cs (Statement of Corrected Income and Tax Amounts) during a calendar year, you are now required to file them electronically or on magnetic tape, cartridge, or diskette.
(W-2cs for years before 2002 are not counted for purposes of the new threshold.) Submitters must follow
the formatting specifications in SSAs MMREF-2 .
If you believe the requirements published in IRS Pub. 1223 will create a hardship, contact the IRS employer call site in Martinsburg, West Virginia directly at (866) 455-7438 (toll-free) about the possibility of a waiver.
- If any item shows a dollar change and one of the amounts is
zero, enter "-0-" Do not leave the box blank.
- Make sure your Employer Identification Number (EIN) reported
on Forms W-2c and W-3c (and, if applicable, Form
941c , Supporting Statement to Correction Information) is the
same number issued by the IRS and used on all three types of forms.
If your EIN was incorrectly reported, please file a W-3c to correct
it.
- Corrections to amounts reported in a prior tax year should be
shown on a Form 941c for the period when the error was discovered.
Remember to file the Form 941c with your next Form
941 (Employer's Quarterly Tax Return) as it cannot be filed
alone.
- If you use your own software to prepare and submit paper Forms
W-2c, following the instructions in SSA's Software Specifications
and Edits for Correcting Annual Wage Reports Pub.No.31-031 Portable
Document Format: (You must have Adobe
reader software to view this file.) Text
Format Please note: This publication is currently being revised with the new regulations and information
, so please check back again at a later date for the updated version.
- Special rules apply to Medicare Qualified Government Employment
(MQGE) employers. See
IRS W-2c/W-3c Instructions for details.
- See Where
to File page for the Forms W-2c/W-3c mailing address.
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