NEWS

Magnetic Media Not Acceptable for W‑2 or W-2c Filing

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.)

Beginning calendar year 2007, MMREF-1 (W-2) and MMREF-2 (W-2c) files must be submitted through the Social Security Administration’s Business Services Online (BSO).

See “How to File” at www.socialsecurity.gov/employer for more information.

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.

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.