BSO AVAILABILITY

BSO normally operates during the following hours, including holidays, and may be available at other times as well:

NOTE: BSO will not be available between December 30, 2004 and January 9, 2005.

IMPORTANT DATES

December 2004
If you have already registered, change your password to keep your PIN from expiring. Passwords must be changed at least once every 365 days.

BSO will not be available between December 30, 2004 and January 9, 2005.

Beginning January 10, 2005
BSO will begin accepting Tax Year 2004 submissions on January 10, 2005.

March 31, 2005
The Internal Revenue Service will consider electronic annual wage reports for Tax Year 2004 to be late if they are submitted after March 31, 2005.

REGISTERING

You must register in order to use BSO. Registration is also required to submit W-2 wage files using other media types, such as tape or diskette. You do not need to re-register every year, as long as you change your BSO Password at least once every 365 days.

Every BSO user must register separately. YOU MAY NOT REGISTER ON BEHALF OF ANOTHER PERSON.

To register, go to www.socialsecurity.gov/bso/bsowelcome.htm

If you require help with registering, call the Employer Reporting Assistance number at the top of this page.

If You Are a New Employee or Newly Self-Employed
You will not be able to complete the online registration process if:

	Your current employer did not file a Form W-2 for you with the Social Security Administration for Tax Year 2003 or
	You are currently self-employed but did not submit self-employment earnings to the Internal Revenue Service for Tax Year 2003.

If either of the above statements applies to you, begin the online registration process as described on the following pages. Instead of providing your Personal Identification Number (PIN), BSO will display a message asking you to call the Employer Reporting Assistance number listed at the top of this page. Call this number to complete the registration process and receive your PIN.

Information You Will Need to Register
The information you provide when you register allows us to contact you, if necessary, and to confirm your identity before issuing a PIN.

You will be asked for your name as it appears on your Social Security card, Social Security Number, date of birth, company mailing address, work phone number, fax number (optional), e mail address (optional), company or business name, your company’s Employer Identification Number (EIN) (unless you are self-employed and have no EIN), and company phone number. You will also be asked to enter a unique password of your own choosing. Your full name, Social Security Number, date of birth, and EIN will be verified against Social Security Administration records.

Even if you plan to use BSO on behalf of another company, you should provide information about your own company when you register .

If you have a reason to use BSO but are not a citizen of the United States (and you live outside the United States ), leave the "Social Security Number" field blank. This will let you continue without providing this information. If you register without providing a Social Security Number, additional authentication will be required before you can use the BSO services. .

Registering
When you are ready with the above information, follow these steps to register online:

	Go to www.socialsecurity.gov/bso/bsowelcome.htm
	This will open the BSO Welcome Page. From the BSO Welcome Page, select the link provided for BSO registration. This will open an important user certification statement.

NOTE: If your browser does not support 128-bit encryption, an authorization error message will be displayed when you select the registration link. See the System Requirements section of this Handbook for system requirements. 

	Select the I Accept button to indicate that you have read the user certification statement and agree to its contents. This will open a registration form.
	Provide the requested information on the registration form. Fields marked with an asterisk (*) are mandatory. Fields with no asterisk (*) may be left blank if they do not apply. For assistance with completing the registration form, select the Help link for tips on completing the registration form.
	Do not use your browser's Back, Forward, or Refresh buttons while completing the registration form. This could clear the form unintentionally.
	When you have completed the registration form, select the Register button. BSO will verify your identity against Social Security Administration records and display your PIN. Make a note of your PIN because you will need it to log in to BSO.

Your BSO Password
At the time of registration, you will have an opportunity to enter a unique password of your choosing. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). No special characters are allowed. Secure your password and do not share it with anyone.

You must change your password at least once every 365 days to keep your PIN from expiring. If your PIN expires, you will need to re-register.

Your password is required to log in to BSO.

Immediately after registering, you will be able to maintain/update your registration information, request access to the BSO services you wish to use, and contact the Social Security Administration.

Complete Phone Registration
If you began the registration process by calling the Employer Customer Service Personnel, you may complete your BSO registration by self-selecting your password online. Select the Complete Phone Registration link from the Login Page and enter the following information:

	PIN (provided by the Customer Service Personnel)
	First and Last Name
	Social Security Number
	Date of Birth
	Employer Identification Number and
	Password of your choosing

		Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828.) No special characters are allowed.
		You must enter this password twice.

LOGGING IN

To log in to BSO:

	Go to www.socialsecurity.gov/bso/bsowelcome.htm
	This will open the BSO Welcome Page you saw when you registered.
	Select Login on the BSO Welcome Page. This will open an important user certification statement.

NOTE: If your browser does not support 128-bit encryption, an authorization error message will be displayed when you select the Login link. See the System Requirements section of this Handbook for system requirements.

	Select the I Accept button to indicate that you have read the user certification statement and agree to its contents. This will open the BSO Login Page.
	Enter your PIN and password.

		If you have received a temporary password in the mail, type your PIN and temporary password. At the prompt, enter the temporary password and then enter a password of your choosing twice. Use your own PIN even if you are using BSO on behalf of another company.
		If you registered for BSO services with the Customer Service Personnel but have not yet selected your password, select the Complete Your Phone Registration link from the Login Page. This will open a new Registration form.

Select the Login button from the BSO Login Page. This will open the BSO Home Page. The BSO Home Page is your point of entry for all BSO services.

If You Forget Your Password
If you forget your password, you can request a new one by selecting Select this Link If You Forgot Your Password on the BSO Login Page. This will open a password request form. Type your full name, Social Security Number, date of birth, and EIN. Select the Request New Password button. BSO will display a message indicating that your password has been reissued successfully. The Social Security Administration will mail you a temporary password, usually within two weeks.

After you request a new password, your old password will no longer work. You will not be able to use BSO until you receive your temporary password in the mail. When you receive your temporary password, you may log in to BSO where you will be prompted to change your password. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828).

If you require help with requesting a new password, call the Employer Reporting Assistance number at the top of this page.

ACCESSING BSO SERVICES

Beginning in Tax Year 2004, the Social Security Administration will modify the way employers and submitters conduct business. Instead of registering online and receiving a password in the mail, you will be able to select a password at the time of Registration. (See Your BSO Password and Request Access to BSO Services ).

NEW: In addition to password self-selection, the Social Security Administration will send an activation code for certain applications within the BSO suites of applications that you requested when registering. The activation code is an added layer of security to either the employer or the employee using the
service(s). You will not have access to certain applications within BSO until you have activated that service. (See the Request Access to BSO Services and Activate Access to BSO Services).

Request Access to BSO Services
Once you have registered to use BSO, to request access to use BSO services, select the Request Access to BSO Services link from the BSO Home Page. A page will open with a description of the services. Choose the service(s) that best suit the type of business you plan to conduct with the Social Security Administration. You'll get confirmation that the Social Security Administration has received your request and activation code(s) to enable services will be sent to you or your employer, usually within two weeks. Activation codes will enable you to access the services that you have chosen.

Users who are already registered and use BSO services may request access to additional services by selecting the Request Access to BSO Services link from the BSO Home Page.

BSO has the following services available:

	Report Wages to the Social Security Administration Allows you to send W-2s and W-2cs to the Social Security Administration either by uploading a specifically formatted electronic file or by directly keying W-2s and W-2cs in an online form. Capability to view submission processing status is available. Notices to resubmit a wage file can be acknowledged online. In addition, a one-time 15-day extension of the deadline for resubmitting wage data can be requested.
	View File/Wage Report Status, Errors, and Error Notices Allows you to view the processing status, errors, and error notices for wage files and/or wage reports submitted by or for your company.
	View Name and Social Security Number Errors Allows you to view the processing status, errors (including Name and Social Security Number mismatches), and error notices for wage files and/or wage reports submitted by or for your company.

Once you have requested the BSO services you need, the Social Security Administration will send an activation code(s) to you or your employer, depending on the service(s) you have requested.

Some applications within the BSO suites of services require a higher level of security; therefore, your employer must approve the usage of some of these applications. The Where did My Activation Code Go? link provides details on the services, the type of activation code, and to whom the activation code will be sent.

The following table indicates the type of user, the type of access, and the activation code destination:

Activate Access to BSO Services
Certain applications and services in BSO require an activation code to be entered prior to first use. Log in to BSO and select the Activate Access to BSO Services link from the BSO Home Page. On the Activate Access to BSO Services page, you will enter each activation code. After you have activated the requested services, you may begin using your BSO services immediately. You will not have access to those services until they have been activated.

NOTE:You may receive multiple activation codes, but not all applications require activation codes. If you registered with a Social Security Number, you do not need an activation code for wage reporting.

Remove Access to BSO Services
If you no longer need to use a service in BSO, you may select the Remove Access to BSO Services link from the BSO Home Page to deactivate some or all of your access. On the Remove Access to BSO Services page, you may remove access which you no longer require by checking the box next to the application and selecting the Remove button. You may remove only service(s) to which you have access. If you remove access to any service(s) in error, you must re-request access on the Request Access to BSO Services page.

Re-Request Activation Code
If you requested access to any BSO service and have not received your activation code(s) from the Social Security Administration, select the Re-Request Activation Codes link from the BSO Home Page. You may re-request activation code(s) if it has been at least 10 days since you requested access to BSO services. The activation codes are no longer valid 60 days after issue. If it has been 60 days or more since you requested access, you will not be able to re-request activation code(s). After 60 days, you must request BSO services on the Request Access to BSO Services page.

NOTE: Some activation codes are sent directly to your employer; check with your employer to verify if the activation code(s) have been received.

MAINTAINING YOUR REGISTRATION INFORMATION

Use the 'Registration Services' links on the BSO Home Page to:

	Update your contact information
	Change your password
	Deactivate your PIN

These features are described below.

Update Your Contact Information
Select the Update Your Contact Information link on the BSO Home Page to change the contact information you provided when you registered. If you require help with updating your contact information, call the Employer Reporting Assistance number at the top of this page. If you provide an e-mail address when you register, the Social Security Administration will send you an e-mail notice when it is time to change your password. The Social Security Administration will also be able to send you eNews. eNews provides important wage and tax reporting updates.

The Social Security Number (SSN) and Employer Identification Number (EIN) registration fields cannot be updated. You must re-register to enter new information in these fields.

Changing Your Password
Select the Change Your Password link on the BSO Home Page to change your password at any time. You must change your password at least once every 365 days to keep your PIN from expiring. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). No special characters are allowed.

Deactivating Your PIN
Select the Deactivate Your PIN link on the BSO Home Page to deactivate your PIN in the event that you leave the company, your PIN is disclosed to an unauthorized party, or for any other reason. Prompt PIN deactivation helps to ensure the security of the information you provide to the Social Security Administration.

If you require help with deactivating your PIN, or if you wish to deactivate an obsolete PIN belonging to another person, call the Employer Reporting Assistance number at the top of this page.

Deactivating your own PIN does not prevent you from obtaining a new PIN.

SUBMITTING A W-2 WAGE FILE

Select the Submit a W-2 Wage File link on the BSO Home Page to submit an electronic file containing annual wage data to the Social Security Administration. BSO will begin accepting Tax Year 2004 submissions on January 10, 2005.

If you plan to use BSO to submit a W-2 wage file, the file must be formatted as described in the following Social Security Administration publications:

For correction files ~

Go to www.socialsecurity.gov/employer/pub.htm to download the above publications, or call the Employer Reporting Assistance number at the top of this page and ask to receive them in the mail.

If you are using commercial wage reporting software, check the software documentation or contact the manufacturer to verify the software uses the MMREF-1 and MMREF-2 formats.

Each file you submit using BSO must include the entire submission, starting with an RA record and ending with an RF record. (See MMREF-1 and MMREF-2 for information about submission record types.)

If you have submitted W-2 wage files on diskette, cartridge, or tape in the past, the Social Security Administration encourages you to use BSO to submit your wage file for Tax Year 2004. The file format is the same for all of these media types.

NOTE: Tax Year 2004 will be the last year that tapes and cartridges will be accepted. Tax Year 2005 will be the last year that diskettes will be accepted.

Preparing Your File

1.

Review Your File(s) for Correct Formatting Take advantage of the Social Security Administration’s AccuWage and AccuW2c software to check your W-2 wage files before you submit them. AccuWage is for use with Form W-2 (original) files, and AccuW2c is for use with Form W-2c (correction) files. These programs alert you to errors that could cause your submission to be returned. To download AccuWage and AccuW2c, go to www.socialsecurity.gov/employer/accuwage. Additional software for use in annual wage reporting is available from commercial vendors. For information about providers of commercial wage reporting software, go to www.socialsecurity.gov/employer/vendor.htm. BSO does not support mainframe-to-mainframe data transfer. Data files must be in ASCII format. To convert a file to ASCII, instruct the communications software on your mainframe or mid-range computer to perform the conversion when downloading the file to your personal computer. If you have filed using diskettes in the past, please note that, although submissions may span multiple diskettes, they cannot span multiple BSO files. The content of each diskette cannot be sent to the Social Security Administration as separate Internet files. All diskettes must be combined into one file before submitting to the Social Security Administration. Each file you submit using BSO must include the entire submission, starting with an RA record and ending with an RF record. (See MMREF-1 and MMREF-2 for information about submission record types.)

2.

Zip Your File To reduce transmission time by up to 80 percent, you may use PKZip, WinZip, or another PKZip compatible compression program to compress W-2 wage files before submitting them.

Providing Information About Your Submission
Once you have prepared your wage file for submission, BSO will prompt you for the following information about your submission:

	Choose New W-2s/W-3s for current or previous tax year (MMREF-1) to submit a new W-2 wage file. New W-2 submissions will be accepted for Tax Year 2004 and prior years.
	Choose New W-2cs/W-3cs to correct mistakes on previously processed W-2 forms (MMREF-2) to submit a new W-2c wage file. You should choose this option if your previously submitted wage report processed completely, but you need to make a change to the reported information. New W-2c submissions will be accepted for Tax Year 2004 and prior years.
	Choose Resubmission to correct errors that prevented SSA from processing a previously submitted file ONLY if you received a Resubmission Notice from the Social Security Administration and are resubmitting your W-2 wage data. Refer to the notice for the Wage File Identifier (WFID) and receipt year. The receipt year is the year that the Social Security Administration began processing your original submission. If the Employer Identification Number (EIN) listed in the RA record of the original submission is not the same as the EIN that you provided when you registered, you will not be able to use BSO to resubmit the file. For help with filing using other media types, call the Employer Reporting Assistance number at the top of this page.

Select the Reconciliation option only if SSA notified you of discrepancies between money amounts shown on a Form W-3 sent to SSA and a Form 941 sent to the IRS, and you are submitting the file to correct this.

When you have finished providing the above information, select the Continue button to open the next page. Use the Browse button to locate the file you want to submit, then select the Submit button to send your file to the Social Security Administration.

NOTE: If you are using W-2 Online to submit your wage data you should not attempt to submit using File Upload. Wage files created through W-2 Online must be submitted through W-2 Online.

After You Submit Your File
When the file has been transferred, BSO will display a confirmation that includes the date and time, the new filename, your original filename, the file size, and a Wage File Identifier (WFID) assigned to the submission for tracking purposes. USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGMENT FOR YOUR RECORDS. You will need the WFID to check the status of your submission.

The file size displayed on the acknowledgment of receipt should match the size of your original file. To determine the size of your original file in Windows Explorer, right-click on the filename (or tab to it and press Shift + F10) and select Properties . If the sizes do not match, call the BSO Technical Assistance number at the top of this page.

Communication Disruptions
If a communication disruption occurs while you are submitting a W-2 wage file, log in again and select the View Submission Status/Errors/Notice Information link from the BSO Home Page to determine whether the file transfer was successful. If the submission is not displayed, you will have to submit it again. Select the same submission type (New W-2, New W-2c, or Resubmission) that you initially selected.

CREATING FORMS W-2 ONLINE

Use the 'Create Forms W-2 Online' links on the BSO home page to:

	Enter Forms W-2 for Tax Year 2004.
	Create, save, print, and submit your Forms W-2 and Form W-3 for Tax Year 2004.
	Resume working with unsubmitted Forms W-2 you have saved.
	Download a file containing Forms W-2 and Form W-3 you have submitted using W-2 Online.

These features are described below.

About W-2 Online
W-2 Online is a service of the Social Security Administration that lets you create, save, print, and submit up to 20 Forms W-2 on the Internet. See the list of restrictions below to determine whether you can file using W-2 Online.

NOTE: No test feature is provided for W-2 Online. Submitting a W-2 Online report will cause your data to be given to the Social Security Administration for processing.

You need Adobe Acrobat Reader (version 5.0 or higher recommended) to view and print your Forms W-2 and Form W-3. For a free copy of Acrobat Reader go to www.adobe.com.

You may enter State and local data in W-2 Online so that this information is included on Forms W-2 that you can print and distribute to employees. The Social Security Administration will not examine this information or forward it to any State or local entity.

NOTE: The State and local totals from the W-2s will not be calculated for the employer file copy of the Form W-3 [Copy D], but they can be manually entered before saving or printing.

To make your wage reporting experience as simple as possible, organize your wage information before using W-2 Online. If you need help with the content of your wage report, contact the Internal Revenue Service at www.irs.gov and download instructions for completing Forms W-2 and W-3 or call 1-800-829-4933. For TDD/TTY call 1-800-829-4059.

Restrictions
The following restrictions apply to all W-2 Reports, including those filed on paper:

	Third-party sick pay recap forms may not be filed using Forms W-2.
	Agent Indicator Codes may not be filed using Forms W-2.
	Wage reports for employers in the Marshall Islands, Palau, and the Federated States of Micronesia may not be filed using Forms W-2. Employers should complete Internal Revenue Service Form 1120.
	Self-employed income recipients who are not paid wages by a church or religious organization should not file using Forms W-2.

NOTE: Self-employment income and applicable taxes must be reported on the Internal Revenue Service Form Schedule SE, as required by the Internal Revenue Service. If you have questions on self-employment income and tax reporting, visit the Internal Revenue Service at www.irs.gov or call 1-800-829-1040. For TDD/TTY call
1-800-8290-4059.

The following restrictions apply specifically to W-2 Online:

	Do NOT use W-2 Online if you are attempting to file Forms W-2c. Use W-2c Online instead.
	Do NOT use W-2 Online if you are filing for a tax year other than 2004.
	Do NOT use W-2 Online if you are filing for wages earned in American Samoa, Guam, Puerto Rico, the Northern Mariana Islands, or the Virgin Islands.
	You may enter up to 20 Forms W-2 per Form W-3 using this system.

Entering Forms W-2
Select the Enter Forms W-2 for Tax Year 2004 link on the BSO Home Page to begin working with W-2 Online. This will open the W-2 Online Information page. Proceed as described below for each W-2 Online page.

	The restrictions listed above are repeated on the W-2 Online Information page. If any of these re-strictions apply, select the Cancel button to exit W-2 Online.
	Verify the registration contact information displayed on the W-2 Online Information page. If this information is no longer accurate, use the link provided to update it. This information will be saved with your report so that the Social Security Administration can contact you if a problem arises with your submission.
	Indicate whether you are filing for your company's employees or another company's employees. This information will be requested only if you provided an Employer Identification Number (EIN) when you registered.

NOTE: If you registered without an EIN and want to file for your own company’s employees, you must obtain an EIN from the Internal Revenue Service, deactivate your PIN, and re-register.

Select the Continue button. This will open the W-2 Online Employer Data page.

Provide the information requested on the W-2 Online Employer Data page. The fields on this page correspond to boxes on the paper Form W-3 and should be completed the same way. Contact the Internal Revenue Service if you need assistance with providing this information.

NOTE: You may return to this page at any time while using W-2 Online, but you cannot change your selection for Kind of Payer.

Select the Continue button. This will save your information and open the Form W-2 Online Form W-2 page.

You may download the IRS Form W-2 Report of Wages and Tax Information Instructions from the IRS Web site at www.irs.gov.

	Provide the information requested on the W-2 Online Form W-2 page. The fields on this page correspond to boxes on the paper Form W-2 and should be completed the same way. Contact the Internal Revenue Service if you need assistance with providing this information.
	When you are ready to enter the next Form W-2, select the New W-2 button. This will save your information and open another W-2 Online Form W-2 page.
	If more than four codes in Box 12 must be entered, select the New W-2 button and enter the additional Box 12 codes necessary. If more than one Form W-2 is needed, they all count towards the limit of 20 Forms W-2.
	When you have finished entering Forms W-2, select the Done button. This will save your information and open the W-2 Online Data Review page.

	The W-2 Online Data Review page lists summary information for each Form W-2 that you have saved. Use the View/Edit and Delete buttons to view, change, or delete the corresponding Form W-2.
	Select the New W-2 button to create another Form W-2.
	Select the Edit Employer Info button to change the employer information you entered on the W-2 Online Employer Data page.
	Select the Go to W-3 button when you have finished entering Forms W-2. This will open the W-2 Online Form W-3 page.
	Select the Save and Quit button if you want to exit W-2 Online without finalizing your report. Your employer information and Forms W-2 will be saved for 90 days or through December 31, 2005, whichever is first. THIS IS NOT AN EXTENSION OF THE FILING DEADLINE. To continue working with unsubmitted reports, select the Resume Unsubmitted W-2s link on the BSO Home Page.
	Select the Quit and Delete button if you want to exit W-2 Online without saving your work. The employer information and Forms W-2 you entered during this session and any previous session will be deleted.

The W-2 Online Form W-3 page displays the Form W-3 you have created and lets you print or submit your report. You cannot edit the information displayed on this page, but you may enter additional information in some fields.

NOTE: If you need to change information displayed on the W-2 Online Form W-3 page, select the Return to W-2 Online Data Review link .

	Select the Print Wage Report button if you want to view or print your Forms W-2 and Form W-3 before submitting your report. You do not need to select this button if you want to view or print your forms after you have submitted your report. Follow the instructions provided to print your report.
	When you are ready to submit your report, read the legal statements on the W-2 Online Form W-3 page and, if you agree with these statements, select the Submit Wage Report button. This will cause your report to be submitted to the Social Security Administration.

Communication Disruptions
If a communication disruption occurs while you are creating a W-2 Online report, information that you had finalized by selecting the Continue, New W-2, or Done button will be saved. To retrieve a saved W-2 Online report, select the Resume Unsubmitted W-2s link on the BSO Home Page.

If you used your Social Security number to log in to BSO, your W-2 Online Report will not be saved.

After You Submit Your W-2 Online Report
When you submit your W-2 Online report, BSO will display a receipt that includes the date and time, Employer Identification Number (EIN), employer name, Wage File Identifier (WFID), and a link to an Adobe file containing your Forms W-2 and Form W-3.

USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGEMENT FOR YOUR RECORDS. You will need the WFID to check the status of your submission.

To save your Forms W-2 and Form W-3 on your computer:

	Right-click on the Adobe file link (or tab to it and press Shift + F10) and
	Select Save As.

If you have already installed Acrobat Reader on your computer, select the Adobe file link to view or print your Forms W-2 and Form W-3. Otherwise, save the file as described above and use the link provided to obtain the software from Adobe’s Web site.

By using BSO to create and submit your Forms W-2 online, you have provided your Forms W-2 and Form W-3 to the Social Security Administration.

Please do not mail paper copies of these forms to the Social Security Administration. The file has been sent to us electronically.

Resuming Work with Unsubmitted Forms W-2
Select the Resume Unsubmitted W-2s link on the BSO Home Page to continue working with W-2 Online reports that you have saved but not yet submitted. The Social Security Administration will delete any saved reports that you do not submit or update within 90 days or on December 31, 2005, whichever comes first.

You may have up to five 'saved' reports. Five is the maximum number of 'saved/unsubmitted' reports allowed at any time. When you have reached the five 'saved' report limit you will not receive the option to Start a new W-2 report on the W-2 Online Unsubmitted Reports for Tax Year 2004 page. You must complete and submit one of the five 'saved' reports before you will be given the option to Start a new W-2 report. If you have more than one, but less than 5 saved reports, you will receive the Start a New W-2 Report option on the W-2 Online Unsubmitted Reports for Tax Year 2004 page. To review and/or edit these reports, you may use either the Resume Unsubmitted W-2s link or the Enter Forms W-2 for Tax Year 2004 link from the BSO Home Page.

Downloading Submitted Forms W-2
Select the Download Submitted W-2s link on the BSO Home Page to download the Adobe file containing your Forms W-2 and Form W-3 for a W-2 Online report submitted within the last 30 days. Adobe files will not be available after 30 days.

The W-2 Download for Tax Year 2004 page includes the WFID, Date Submitted, and Purge Date information.

CREATING FORMS W-2c ONLINE

This application is new for Tax Year 2004. It will allow users to file online corrections to any previously submitted Tax Year 2004 Forms W-2. This includes W-2s submitted on paper, tape, cartridge, diskette, Internet, or W-2 Online. W-2c Online will use some of the same functionality currently used in W-2 Online. This application will allow up to five Forms W-2c in each report.

Use the 'Create Forms W-2c Online' links on the BSO Home Page to:

	Enter Forms W-2c for Tax Year 2004.
	Create, print, and submit your Forms W-2c and Form W-3c for Tax Year 2004.
	Download a file containing Forms W-2c and Form W-3c you have submitted using W-2c Online.

NOTE: W-2c Online does not contain a ‘Save’ feature. Therefore, you must enter and submit your corrections in one session.

About W-2c Online
W-2c Online is a service of the Social Security Administration that lets you create, print, and submit up to five Forms W-2c per W-3c on the Internet. Review the list of restrictions below carefully, verify your registration information and specify whether you are filing for yourself or another company to determine whether you can file using W-2c Online.

NOTE: W-2c Online does not contain any test features. Please do not submit any data you do not want processed by the Social Security Administration.

You need Adobe Acrobat Reader (version 5.0 or higher recommended) to print your Forms W-2c and Form W-3c. For a free copy of Acrobat Reader go to www.adobe.com.

To make your corrected wage reporting experience as simple as possible, organize your wage information before using W-2c Online. If you need help with the content of your corrected wage report, contact the Internal Revenue Service at www.irs.gov and download instructions for completing Forms W-2c and W-3c or call 1-800-829-4933. For TDD/TTY call 1-800-829-4059.

Restrictions
The following restrictions apply to all W-2c Reports, including those filed on paper:

	Previous W-2s where both the Name and SSN fields were blank may not be corrected.
	Third-party sick pay recap forms may not be corrected.
	Agent Indicator Codes may not be corrected.
	You must verify your W-2 report has moved to COMPLETE status before attempting to file a correction.
	Corrected wage reports for employers in the Marshall Islands, Palau, and the Federated States of Micronesia may not be filed using Forms W-2c. Employers should complete Internal Revenue Service Form 1120X.
	Self-employed individuals may not file correction reports.

NOTE: Self-employment income and applicable taxes must be reported on Internal Revenue Service Form Schedule SE, as required by the Internal Revenue Service. If you have questions about self-employment income and tax reporting, visit the Internal Revenue Service website at www.irs.gov or call 1 800-829-1040. For TDD/TTY, call 1-800-829-4059.

	Do NOT use W-2c Online if you are attempting to file Forms W-2.
	Do NOT use W-2c Online if you are filing corrections for a tax year other than 2004.
	Do NOT use W-2c Online if you are attempting to correct address information. Please complete IRS Form 8822.
	Do NOT use W-2c Online if you are attempting to correct the Employment Type or the Estab-lishment Number.
	Do NOT use W-2c Online if you are correcting a previous W-2c report.
	Do NOT use W-2c Online if you are correcting only State wage/ tax data (Boxes 15 through 20 on Form W-2c). SSA does not pass W-2c information to the States.
	Do NOT use W-2c Online if you are correcting wages earned in American Samoa, Guam, Puerto Rico, the Northern Mariana Islands, or the Virgin Islands.
	Do NOT use W-2c Online if you are correcting United States military wages or using a military Employer Identification Number (EIN).
	Corrections cannot be made to incorrectly filed EINs.
	You may enter up to five Forms W-2c per Form W-3c.

Entering Forms W-2c
Select the Enter Forms W-2c for Tax Year 2004 link on the BSO Home Page to begin working with W-2c Online. This will open the W-2c Online Information page. Proceed as described below for each W-2c Online page.