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<ul>
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<li><a href="/">Home</a></li>
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<li><a href="/employer/navigate.htm">BSO Access and Registration</a></li>
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<li><a href="/employer/">W-2 Filing</a></li>
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<li><a href="/employer/verifySSN.htm">Verify SSNs</a></li>
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<li><a href="/employer/recon/recon.htm">Reconciliation</a></li>
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<div id="title-bar"><h2>Critical Links</h2></div>
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<a href="criticalLinks.pdf" style="text-decoration: none" target="_blank">(Printer friendly version)</a>
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<br/><br/>
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<p style="FONT-SIZE: 108%;"><strong>Names and Social Security Numbers</strong><p />
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Each year employers send Copy A of Forms W-2 to Social Security. Social Security matches the name and Social Security number
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(SSN) on each Form W-2 against its database of all SSNs issued. When we find a match, we record the earnings information from the Form
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W-2 in the employee's earnings history.
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<br/><br/>The earnings history is the basis for determining an employee's future eligibility and benefit amount for Social Security's
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retirement, disability, and survivors programs. That is why it is critical that each employee's name and SSN, as shown on their Social
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Security card, match your payroll records and year-end Forms W-2.
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<br/><br/>The Internal Revenue Service's <a href="http://www.irs.gov/pub/irs-pdf/p15.pdf" target="_blank">Publication 15 (Circular E, Employer's Tax Guide)</a>
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contains instructions for recording employees' names and SSNs. The tax guide states that after an employee is hired, you should ask
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to see his or her Social Security card. The employee may show the card if it is available. You may, but are not required to,
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photocopy the card.
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<p style="FONT-SIZE: 108%;"><strong>How to Make the Critical Link</strong><p />
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<b>Update Your Payroll Records</b> - Ask employees to verify their name and SSN before you close out your books and prepare the
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Forms W-2. If a name has changed, continue to use the old name and tell the employee to contact Social Security to obtain an updated
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card. Using a new name before the employee updates Social Security's records may prevent the posting of earnings to the employee's
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earnings history. Change your payroll records only after the employee obtains an updated Social Security card with the new name.
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<br/><br/><b>Avoid These Common Errors</b> - Incorrect or misspelled names; incorrect SSN; using nicknames or shortened names;
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titles before or after the name; and name changes not reported to Social Security.
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<br/><br/><b>Verify Names/SSNs with Social Security</b> - Use Social Security's free Internet service, the Social Security Number
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Verification Service (SSNVS), to match employees' names and SSNs at the time they are hired or before you prepare and submit your
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Forms W-2. There are two Internet verification options. You can:<br />
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<ul><li>Verify up to 10 names and SSNs (per screen) and receive immediate results--An option ideal to verify new hires.
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<li>Upload overnight files of up to 250,000 names and SSNs and generally receive results the next government business
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day--An option ideal to verify an entire payroll database or if you hire a large number of workers at one time.
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<br /> <br />
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While SSNVS is available to all employers and third-party submitters, you must register to use this service. You
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can only use this service to verify current or former employees and only for wage reporting
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(Form W-2) purposes.
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<br/><br/><b>To register</b>
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<br/><br/>Go to the <a href="http://www.socialsecurity.gov/bso/bsowelcome.htm">
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Business Services Online (BSO) Welcome</a> page and complete the registration process where you will create your own password, receive a
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User ID, and select your services, including SSNVS.
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<br/><br/>We will mail a one-time activation code to your employer. When you receive the activation code, return to the
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<a href="http://www.socialsecurity.gov/bso/bsowelcome.htm">BSO Welcome</a> page, select Log In and provide your
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User ID and password. Select, Enter Your Activation Code and enter your activation code. You will then be able to use the service.
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</li></ul>
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For more information about SSNVS, read: <a href="http://www.socialsecurity.gov/employer/ssnv.htm">The Social Security Number Verification Service</a>.
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<br/><br/>If you discover an employee's SSN is incorrect, you should ask to see the employee's Social Security card to ensure the name and
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SSN shows correctly in your payroll records. If the information on the card matches your payroll records, ask the employee to check with
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<a href="http://www.socialsecurity.gov/locator">any Social Security Office </a>
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to determine and correct the problem. Document any action you take to obtain the correct name or SSN and continue to report the employee's
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earnings using the SSN given to you. If you receive a corrected name or SSN from the employee after you filed the Form W-2, submit a
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Form W-2C to make the correction.
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<br/><br/><p style="FONT-SIZE: 108%;"><strong>Helpful Hints</strong><p />
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<b>Use the Correct Name Format</b><br />
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Enter the name on the Form W-2 as shown on the employee's Social Security card. Connect parts of a compound name with either a
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hyphen or a blank space. Do not join compound names into a single word. If an employee has a compound name, include all parts of the name
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in the appropriate name field. For example, the name John R Smith-Jones: Enter Smith Jones in the last name field.
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<br/><br/>It is especially important to report the exact last name. If an employee provides a name with an apparent compound or multiple
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last names, ask the employee which name is the beginning of the last name and which (if any) is the middle name.
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<br/><br/>
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<table width="80%" align="center">
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<tr><td><strong>Paper Forms W-2 Submitted to Social Security</strong><br />
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Do not show titles or academic degrees, such as Dr., RN, or Esq., at the beginning or end of the worker's name. If the Social Security card
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contains a middle name, always complete the Form W-2 using just the middle initial (with no punctuation).</td></tr>
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<tr><td> </td></tr>
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<tr><td><a href="http://www.ssa.gov/employer/EFW2&EFW2C.htm"><strong>
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Specifications for Filing Forms W-2 and W-2c Electronically (EFW2/EFW2C)</strong></a><br />
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You can enter a suffix; e.g., Jr., Sr., in location 62-65 of the Code RW, Employee Wage Record. The field for the middle name or initial
|
|
is 15 spaces. You may enter either the middle initial or the full middle name.<br /><br />
|
|
|
|
It is acceptable to use the Specifications for Filing Forms W-2 Electronically format for employee copies of the Form W-2 even though it may contain suffixes, middle names, etc.
|
|
Paper instructions refer only to Copy A of the Form W-2 that is submitted to Social Security.</td></tr>
|
|
</table>
|
|
|
|
<br/><b>Use the Correct SSN</b><br />
|
|
Enter the SSN shown on the employee's Social Security card. If you hire someone who does not have a Social Security card available,
|
|
you can use the free Social Security Number Verification Service (SSNVS) to quickly verify whether a person's name and SSN matches Social
|
|
Security's records or you can ask him or her to obtain one as soon as possible. If you have already submitted a Form W-2 before the
|
|
employee obtains a card, complete and submit a Form W-2C to make the correction. For more information about Social Security numbers,
|
|
read our <a href="http://ssa.gov/employer/randomizationfaqs.html">
|
|
Social Security Number Randomization Frequently Asked Questions</a>.
|
|
|
|
<br/><br/>
|
|
<table width="80%" align="center">
|
|
<tr><td><strong>Forms W-2 Submitted to Social Security on Paper</strong><br />
|
|
If you still do not have an employee's SSN when your Form W-2 report is due, complete the SSN field by entering:
|
|
<i>Applied For</i> in Box <i><strong>d</strong></i> on the paper Form W-2.</td></tr>
|
|
|
|
<tr><td> </td></tr>
|
|
|
|
<tr><td><a href="http://www.ssa.gov/employer/EFW2&EFW2C.htm">
|
|
<strong>Specifications for Filing Forms W-2 and W-2c Electronically (EFW2/EFW2C)</strong></a><br />
|
|
|
|
If you still do not have an SSN when your Form W-2 report is due, complete the SSN field by entering all zeros in locations 3 through 11
|
|
of the Code RW, Employee Wage Record. The paper Forms W-2 you give to employees also may have all zeros in block
|
|
<u><strong>d</strong></u>, Employee SSN.</td></tr>
|
|
</table>
|
|
|
|
<br/>Social Security Publication 20-005, ICN# 437010N<br />
|
|
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