How To File

Electronic Filing

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:

1. 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

2. 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:

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.

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.

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.

• 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.

• 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.