One-on-One Help from the Social Security Administration

Employers who need help with general wage reporting information can call the Social Security Administration’s Employer Reporting Service Center at 800-772-6270. For answers to more technical questions, employer service liaison officers are available around the country; just call 800-772-6270.

Other Services

Form W-2 Filing Information

Each year, employers must send Copy A of Forms W-2, Wage and Tax Statement, with Form W-3, Transmittal of Wage and Tax Statement, to the Social Security Administration by the last day of February (or last day of March if they file electronically) to report the wages and taxes of their employees for the previous calendar year. Complete wage reporting information and all publications they need to meet their wage reporting responsibilities are now online on the Social Security Online Web site, Employer W-2 Filing Instructions and Information page.

Electronic Filing of W-2s

Employers and their authorized representatives can now file W-2 reports over the Internet. There are three electronic filing methods available through Social Security’s Business Services Web site:

W-2 Online - You can complete up to 20 Forms W-2 on your computer, electronically submit them to SSA, and print copies suitable for distribution to your employees. This option is ideal for businesses with 20 or fewer employees or for individuals with household employees.

W-2C Online - This service is similar to W-2 Online except it allows you to complete up to 20 W-2Cs, Corrected Wage and Tax Statements. This service can be used regardless of which service you used to submit the original W-2 to SSA.

Upload a Wage Report - You can upload a wage report file formatted according to Social Security’s Magnetic Media Reporting and Electronic Filing for Tax Year 2004 specifications.

To get started simply go to the Social Security Business Services Online Web site. (You will need to register for a Personal Identification Number and password by selecting registration and following the instructions. A PIN will be provided immediately after you complete the registration process. A password will be mailed in approximately two weeks.)  Select “Login” and enter your PIN and password. 

Third-party preparers need  register only one time in their firm’s name. December is the preferred month to register. Social Security usually begins accepting electronic submissions the first week in January.

Get more information on filing W-2s online in the Business Services Online Handbook. Go to the Social Security Online Web site Employer W-2 Filing Instructions and Information page and click on “Business Services Online Handbook” or call 800-772-6270.

Verifying Employee Names and Social Security Numbers

The name and SSN listed on each W-2 must match the name and SSN on the employee’s Social Security card. This match ensures the earnings of each worker are properly recorded to their lifetime earnings record. The earnings record is the basis for determining Social Security benefit eligibility and benefit amount.

SSA’s free Employee Verification Service easily identifies inaccurate name and SSN combinations so they can be corrected before you submit your W-2s to SSA.

Fewer than 50 names - Contact your nearest Social Security office. You can locate the address by visiting the Social Security Online Web site, or by calling 800-772-1213.

More than 50 names - This option is ideal for employers who want to verify their entire payroll database. You must register for this service. For details visit SSA’s Web site, Employer W-2 Filing Instructions and Information – Social Security Number Verification page.

Setting the Record Straight with the IRS

If you omit some information from your tax return, make an error or miss a tax-filing deadline, it doesn’t have to be a major problem. However, you should take prompt action to set things right.

Correspondence to and from the IRS

It can be less expensive and less complicated to correct errors before receiving notices from IRS. Forms you may use to report corrections include:

Forms 94X, Employment Tax Adjustments. When employers discover errors made resulting in overpayment or underpayment of employment taxes, they can file the corresponding amended employment tax form. These amended employment tax forms include: Forms 941X (PDF), 943X (PDF), 944X (PDF), 945X (PDF) and CT-1X (PDF).

Form W-2C, Corrected Wage and Tax Statement, and Form W-3C, Transmittal of Corrected Wage and Tax Statements. These forms are used to correct the information about your employees’ total earnings and withholdings for the year. You can now access and complete Forms W-2C and W-3C online. See Social Security’s Business Services Online Handbook for more information.

Form 1040X, Amended U.S. Individual Income Tax Return. If you made a mistake on your individual tax return, use this form to correct any errors. If you owe tax as a result of error, you should send the additional tax owed with Form 1040X (PDF). This will stop penalties and interest from accruing on the additional tax owed.

Form 1065, U.S. Return of Partnership Income. If you made a mistake on a partnership return, check the box for “amended return” on Form 1065, and then follow the instructions. Give each partner a copy of the amended Schedule K-1.

Form 1120S, U.S. Income Tax Return for an S Corporation. To correct a previously filed Form 1120S return, file an amended Form 1120S (PDF), check the box for “amended return” on page 1 and follow the instructions. Give each shareholder a copy of the amended Schedule K-1.

Form 1120X, Amended U.S. Corporation Income Tax Return. If you made a mistake on your corporate tax return, use Form 1120X (PDF). If you owe tax, you should send it with the form.

Forms 1099 and 1098. These are examples of information returns. Use the instructions for making corrections that come with the form.

Federal Tax Deposits. If you are not required to make your deposits electronically, be sure to include a Form 8109 with each deposit you deliver or mail to an authorized depository.

A notice from the IRS: What should you do?

If you receive a notice of any kind from the IRS, open it, read it, then do something about it. Most notices include a deadline for your response, so it’s important to be prompt. If you have questions about the notice, most notices include instructions on how to gain more information.

The IRS writes to taxpayers for many reasons. For example:

• Your notice may request information that was missing from your tax return;
• If your notice is about an examination or audit, you will be asked to produce certain information for the examination at a specified time and place; or
• Your notice may ask for payment of a tax bill.

Examples of other notices include:

CP 102: A math error was found on certain forms (such as Forms 941, 942, 943, 944 or 945 returns) that you filed, and the IRS believes you owe more tax.

CP 138: The tax you overpaid on one tax return was applied to another return where you owed tax.

CP 165: Your check for your FTD or estimated taxes was returned. This notice asks for the payment, plus a bad check penalty of two percent (the minimum penalty is $15).

CP 205: You used the wrong taxpayer identification number on your FTD coupon.

CP 2000: Issued for verification for unreported income, payments, or credits.

CP 2100: To notify the payer/filer of incorrect information, and to remind them of their obligation to solicit the correct information, so they can file correctly in the future. The notice also reminds them of their responsibility to backup withhold if the information is not provided.

CP 2501: A discrepancy was found between what you reported as your income, credit or deduction and what IRS records show.

Whether or not you agree with the notice, call or write the person listed on the notice or visit your local IRS office before the deadline. It is important to let the IRS know that you received the notice and that you are doing something about it.

Putting off contacting the IRS, especially in the case of notices requesting payment, can increase the amount you owe because penalties and interest keep accruing.