Each year, employers must send Copy A of Forms W-2 (Wage and Tax Statement) to Social Security to report the wages and taxes of your employees for the previous calendar year. In addition, a Form W-2 must be given to each employee. Forms W-2 are sent to Social Security along with a Form W-3 (Transmittal of Income and Tax Statements). Employers are required to file a Form W-2 for wages paid to each employee from whom:
- Income, Social Security, or Medicare taxes were withheld, or
- Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on a Form W-4, (Employee's Withholding Allowance Certificate).
[ ] Learn How to File Using Business Services Online (Tutorial)
[ ] Business Services Online User Handbook
[ ] To create an EFW2 file to upload, review the Specifications for Filing Forms W-2 and W-2c
[ ] If you have an EFW2 file to upload, check your file with AccuWage
[ ] Register for a Business Services Online User ID
[ ] Log In to use Business Services Online*
[ ] Business Services Online User Reminders
[ ] Instructions for The Social Security Number Verification Service
[ ] Forms W-2/W-3 Online *
[ ] Forms W-2C/W-3C Online *
[ ] Check the Status of your File *
*Note: Log In to Business Services Online is required.