Beginning in 2022, if you send 100 or more W-2s you must send them electronically
The Taxpayer First Act mandates electronic filing of IRS forms including W-2s
In 2022* if you send 100 or more W-2s to SSA, you have to file them electronicallyIn 2023* that limit is lowered to 10See the Taxpayer First Act page for more information including options to file for freeSee IRS Taxpayer First Act Provisions, IRS Modernization, Electronic Filing of Returns (Section 2301)*Pending IRS issuing final regulations.
Tax Year 2021 wage reports must be filed with the Social Security Administration by February 1, 2022
They now offer a new way to upload your W-2 file if it meets our specifications (EFW2):
If your software creates a EFW2 format, consider Wage File Upload instead of keying individual W-2s:
- You can upload your file to the Social Security Administration to process for FREE
- Saves time and reduces errors
- Just register for Business Services Online
- Learn more
How does it work?
- They will process your file in real-time, and you will get results right away of either Success or Reject.
- If your file is rejected they will provide you the errors right on the screen.
- You will not receive a Wage File Identifier (WFID) until you have fixed the errors, resubmitted the file, and it passes all edits.
For more information…
- Read the tutorial
- View the infographic
- View the video
- Read the training package
They also have a FREE service called W-2 Online that is great for smaller businesses:
- Looks just like a paper W-2, but it’s on their website
- Key up to 50 W-2s per report (You may key multiple reports)
- There is a W-2C Online too!
- Just register for Business Services Online
- They include a Checklist for W-2/W-3 Online Filing on our webpage
How to report Deferred Payroll Taxes
If you deferred payroll tax for your employees in 2020, and if you collected this tax in 2021, then you need to send in a W-2C to correct Tax Year 2020 Social Security taxes
- IRS W-2 & W-2C instructions
- W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65
- IRS News Release
- Learn More
Truncated Social Security Numbers (SSNs)
- You may truncate the SSN on W-2s, except on Copy A
- They will not accept truncated SSNs that only show the last four digits (XXX-XX-1234) on Copy A Form W-2 or in the SSN field when using the EFW2
- Please remember to show all nine digits of the SSN on Copy A for proper processing
- IRS instructions on Truncated Taxpayer Identification Numbers
Verify SSNs
- If you need information about whether your employee's reported name and Social Security number match our records, please view their Verify SSNs page