NEWS

Diskettes, CDs, Tapes will be Rejected

All files in EFW2 (W-2) or EFW2C (W-2c) format must now be submitted electronically. Select the "Business Services Online" link at www.socialsecurity.gov/employer for Business Services Online information and access/registration.

Calendar year 2005 was the last year the Social Security Administration accepted ½ - inch magnetic tapes or cartridges.

Calendar year 2006 was the last year the Social Security Administration accepted diskettes.  (Note:  Compact discs (CD) were never on the acceptable media list.)

Electronic W-2c (Corrections to Previously Filed W-2)

After an original W-2 has been submitted to Social Security for an employee, any correction needed must be made by filing a W-2c. Social Security has developed a “no forms required” and “no software required” Internet electronic filing method for small numbers of W-2c’s (up to 5 W-2c’s in one login session) and strongly encourages employers to use the W-2c Online instead of ordering, completing, and mailing paper Forms W-2c. After filing with Social Security electronically, the W-2c Online service also provides the filer with employee copies printed on plain paper. Employees can use those for their records and personal income tax filing.

New for 2010:  The W-2c Online screens have been changed to allow correction for any year within the Statute of Limitations (3 years, 3 months, and 15 days from the close of the year on the original W-2).

Select the “Business Services Online” link at www.socialsecurity.gov/employer for Business Services Online information and access/registration.

Reminder: Any filer who sends 250 or more W-2c’s may be penalized by Internal Revenue Service if they submit paper forms. Large volume filers should upload an EFW2C formatted file, instead of filing paper forms or using W-2c Online fill-in screens. Other filers who have more than the 5 W-2c's per session limit in W-2c Online should also consider electronic filing. EFW2C specifications can be found under the “Forms and Publications” link on the web site above.