Names and Social Security Numbers
Each year employers send to SSA Copy A of Forms W-2. SSA matches the name and Social
Security number (SSN) on each W-2 against its database of all SSNs issued. When a match
is found, the earnings information from the W-2 is recorded in the employee’s lifelong
earnings history.
The earnings history is the basis for determining an employee’s future eligibility and benefit amount for SSA’s retirement, disability, and survivors programs. That’s why it is critical that each employee’s name and SSN as shown on their Social Security card match your payroll records and year-end
Forms W-2.
The Internal Revenue Service’s Publication
15 (Circular E, Employer’s Tax Guide)
contains instructions for recording employees’
names and SSNs. The tax guide states that after an employee is hired, you should ask to
see his/her Social Security card. The employee is required to show you the card if it is
available. You may, but are not required to, photocopy the card.
How to Make the Critical Link
Update Your Payroll Records - Ask employees to verify their name and SSN before
you close out your books and prepare Forms W-2. If a name has changed, continue
to use the old name and tell the employee to contact Social Security to obtain
an updated card. Using a new name before the employee updates Social Security’s
records may prevent the posting of earnings. Change your payroll records only when
the employee obtains an updated Social Security card with the new name.
Avoid These Common Errors - Incorrect name or SSN; misspelled names; using
nicknames or shortened names, using titles before or after the name; and name changes
not reported to Social Security.
Verify Names/SSNs with SSA - You can use Social Security’s free service to
match employees’ names and SSNs with Social Security’s records at the time of hire
or before you prepare and submit Forms W-2. There are three verification options.
If you have:
- Up to 5 Names/SSNs - They can be verified over the phone while you wait. Call 1-800-772-6270 and have available your Company Name and Employer Identification Number and the employee’s full name, SSN, date of birth, and gender.
- Up to 50 Names/SSNs - Contact your Local Social Security
Office.
- Over 50 Names/SSNs - They can be submitted on magnetic tape,
cartridge, diskette, or paper. A simple registration process is required.
See our Employee Verification
Service Instructions
for registration information, file format instructions, and more.
If you discover that an employee’s SSN is incorrect, you should ask to see the
employee’s Social Security card to assure that the SSN and name are shown correctly
in your payroll records. If the information matches, ask the employee to
check with any Social Security Office
to
determine and correct the problem. Document the action you take to obtain
the correct SSN and continue to report using the SSN given to you by the employee.
If you get a corrected name and/or SSN from the employee after you filed Form W-2,
submit a Form W-2c to make the correction.
Helpful Hints
Use the Correct Name Format
Enter the name on Form W-2 as shown on the employee’s Social Security
card. Compound names no longer require a hyphen. Connect parts of a
compound name with either a hyphen or a blank space. Do not join them
into a single word. If an employee has a compound name, include all of
the parts in the appropriate name field. For example, the name John R Smith-Jones:
Enter Smith Jones in the last name field.
It’s especially important to know the exact last name. If an employee provides a name
with apparent compound or multiple last names, carefully question them to determine
which name is the beginning of the surname and which (if any) is the middle name.
You can also call Social Security at 1-800-772-6270 to verify that the name and
SSN match our records.
Paper Forms W-2 Submitted to Social Security
Do not show titles or academic degrees, such as Dr., RN, or Esq., at the beginning or end of the worker’s name. Do not use Jr. or Sr. even if it’s on the Social Security card.
If the Social Security card contains a middle name, always complete the W-2 using
just the middle initial (with no punctuation).
MMREF Formatted W-2 File
Submitted to Social Security
MMREF filers may enter a suffix, e.g., Jr., Sr., in location 62-65 of the Code RW, Employee Wage Record.
The field for the middle name/initial is 15 spaces. You may enter either the middle initial or the full middle name.
It is acceptable to use the MMREF format for employee copies of W-2s even though it
may contain suffixes, middle names, etc. Paper instructions refer only to Copy A
of the W-2 that is submitted to SSA.
Use the Correct SSN
Enter the SSN shown on the employee’s Social Security card. SSNs do not begin
with an 8 or 9 and cannot be all 1’s, 3’s, or sequential (123-45-6789).
If you hire someone who does not have a Social Security card, ask him/her to obtain
one as soon as possible. If you’ve already submitted a W-2 when the employee
obtains a card, complete and submit a Form W-2c to make the correction.
Forms W-2 Submitted to Social Security on Paper
If you still don’t have an SSN when your W-2 report is due, complete the SSN field
by entering “Applied For” in Box “d” of the paper Form W-2.
MMREF Formatted W-2 File Submitted
to Social Security
If you still don’t have an SSN when your W-2 report is due, complete the SSN field by entering all zeros (0) in locations 3-11 of the RW, Employee Wage Record.
The paper W-2 you give to employees may have all zeros in block “d,” Employee SSN.
SSA Publication 20-005, ICN# 437010
Revised July 2003
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www.socialsecurity.gov
