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W-2 News
For Employers and Businesses Who Submit W-2 Forms
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Welcome to W-2 News, the electronic newsletter for employers who submit W-2s to Social Security.

Issue 2007-03
August 13, 2007

Inside this issue:



Attention Software Developers – SSNVS Changes

In August 2007, Social Security implemented changes to the Social Security Number Verification Service. Software developers should visit for more detailed information.



Tax Year 2007 Changes to the EFW2 & EFW2C

Record Changes for the EFW2 (formerly MMREF-1)

  • A new optional Code RV State Total Record has been added.
  • A new field, Software Vendor Code, has been added to the Code RA Record (positions 20-23).
  • The Civil Status field has been removed in the Code RO Record (position 265) and has been replaced with a blank field.

Record Changes for EFW2C (formerly MMREF-2)

  • A new optional Code RCV State Total Record has been added.
  • A new field, Software Vendor Code, has been added to the Code RCA Record (positions 21-24).



MMREF is Now the EFW2

Social Security has changed the name of publications Magnetic Media Reporting and Electronic Filing of W-2 Information (MMREF-1),and Magnetic Media Reporting and Electronic Filing of W-2c Information (Correction of W-2 Information) (MMREF-2) to Specifications for Filing Forms W-2 Electronically (EFW2), and Specifications for Filing Forms W-2c Electronically (EFW2C) --Correction of W-2 Information, respectively.

EFW2 and EFW2C can be downloaded at



Social Security’s PIN Reminders

NEW! In October 2007, the term PIN in the BSO suite of services will be changed to “User ID.” During the transition period, there will be reference to both PIN and User ID (PIN/User ID). If you already have a PIN, you will not need to register for a User ID, they are equivalent.

REMINDER! You can register for a PIN/User ID, Password and user roles at any time during the year. Don’t wait, register today!

If you are registering for a PIN/User ID for an “S” corporation and you receive a Form W-2, you will need to register as an employee. If you don’t receive a Form W-2, you will need to register as self-employed.

It is important to make sure that employees no longer authorized to use BSO do not have an active PIN/User ID. There are two ways to deactivate a PIN/User ID.

  1. Online go to and login to remove access to BSO. Note: You can remove only those service(s) to which you have access. If you remove access to any service(s) in error, you will need to re-request access on the Request Access to BSO Services page.
  2. By phone, call our toll-free number at 1-800-772-6270 between 7:00 a.m. and 7:00 p.m., Eastern Standard Time, Monday through Friday.
    • You should deactivate a PIN/User ID by phone if an employee leaves the company. Remember, the PIN/User ID belongs to the company, not the employee.
    • You should deactivate a PIN/User ID by phone if an employee no longer requires a service(s) in BSO.
    • You may deactivate some or all access to BSO.


Update Your Payroll Records

If an employee’s name has changed, you should continue to use the old name until the employee contacts Social Security to obtain an updated Social Security card. Use the Social Security Number Verification Service (SSNVS) to verify that the name has been changed on Social Security’s records.

Using the employee’s new name before it is updated on Social Security’s records may prevent the posting of earnings. You can use SSNVS to verify all employees’ names and Social Security numbers.

For more information visit



Did You Give SSA Your Correct Address?

Every year employers accidentally put SSA’s mailing address in the RA or RE records of the EFW2 (formerly MMREF). Please remember to use your address. This will help us if we need to contact you.



E-Verify from the Department of Homeland Security Helps Employers Meet their Form I-9 Compliance Responsibilities

E-Verify is a free government service to verify, via the Internet, the employment eligibility status of newly-hired employees. E-Verify (formerly known as the Basic Pilot/Employment Eligibility Verification Program) is administered by the U.S. Department of Homeland Security (DHS) in partnership with the Social Security Administration (SSA). The goals of E-Verify are to reduce unauthorized employment, minimize verification-related discrimination, be quick and non-burdensome to employers, and protect the privacy and civil liberties of employees. For more information visit:




Employer Responsibilities When Hiring Foreign Workers

The Social Security Administration (SSA) has taken extra steps to ensure the integrity of Social Security numbers. The changes to the way Social Security assigns numbers and issues cards may cause a delay of several weeks or months in receiving a number. This fact sheet addresses employer responsibilities when hiring foreign workers (e.g., students or cultural exchange visitors) who are legally allowed to work in the United States and who have applied for and are waiting to receive a Social Security number and card. Note that the employee may work while the Social Security number application is being processed.

1. What causes delays when foreign workers apply for Social Security numbers?
  When foreign workers apply for Social Security numbers, SSA verifies their documents directly with the Department of Homeland Security (DHS). Most applications are verified immediately, but there can be delays. Social Security understands that this process may affect companies who hire foreign workers, but direct verification from DHS is vital to ensuring the integrity of the Social Security number.
2. What are an employer's responsibilities when hiring foreign workers who don't have Social Security numbers?
  Advise workers that they are required to apply for a Social Security number and card. If a worker applied for but has not yet received a Social Security number, you should get the following information as complete as possible: The worker's full name, address, date of birth, place of birth, father's full name, mother's full maiden name, gender and the date he or she applied for a Social Security number.
3. What if the worker doesn't have a Social Security number when wage reports (Forms W-2) are due to Social Security?

Electronic Filers: If the worker applied for a card but didn't receive the number in time for filing, enter all zeros in the field for the Social Security number.

Paper Filers: If the worker applied for a card but didn't receive the number in time for filing, enter "Applied For" in Box a.

Remember to instruct the worker to tell you the number and the exact name printed on the card, when it is received.

4. My foreign worker received his or her Social Security number after I filed my wage report. What do I do?
  When you receive the worker's Social Security number, file Form W-2c (Corrected Wage and Tax Statement), to show the worker's number. Go to for instructions on filing W-2c’s.




SSA/IRS Reporter

The SSA/IRS Reporter is a newsletter issued by the Social Security Administration (SSA) and the Internal Revenue Service (IRS). It publishes articles about employment and business tax compliance. The SSA/IRS Reporter also carries general information about best payroll and employment tax practices as well as SSA and IRS products and services.

Current and past issues are available in both English and Spanish on and and search for "Reporter."

  For more information on reporting employee wages to Social Security visit our website.

Employers may contact Social Security with wage reporting questions or problems.
Email -
Phone - 1-800-772-6270, Monday - Friday 7 a.m. to 7 p.m. Eastern Time

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