taxmap/pubs/p51-000.htm#en_us_publink1000195425taxmap/pubs/p51-000.htm#en_us_publink10002551102011 withholding tables.(p1)
This publication includes the 2011 Percentage Method Tables and
Wage Bracket Tables for Income Tax Withholding that were developed as a result
of the recently passed Tax Relief, Unemployment Insurance Reauthorization, and
Job Creation Act of 2010. Employers should implement the 2011 withholding tables
as soon as possible, but not later than January 31, 2011.
Use the 2010 withholding tables until you implement the 2011
withholding tables.
taxmap/pubs/p51-000.htm#en_us_publink1000255111Social security and Medicare tax for 2011.(p1)
For 2011, the employee tax rate for social security is 4.2%.
The employer tax rate for social security remains unchanged at
6.2%. The 2011 social security wage base limit is $106,800. In 2011, the
Medicare tax rate is 1.45% each for employers and employees, unchanged from
2010. There is no wage base limit for Medicare tax.
Employers should implement the 4.2% employee social security
tax rate as soon as possible, but not later than January 31, 2011. After
implementing the new 4.2% rate, employers should make an offsetting adjustment
in a subsequent pay period to correct any overwithholding of social security tax
as soon as possible, but not later than March 31, 2011.
Social security and Medicare taxes apply to the wages of household
workers you pay $1,700 or more in cash or an equivalent form of compensation.
taxmap/pubs/p51-000.htm#en_us_publink1000255112Making Work Pay credit.(p2)
The Making Work Pay credit expires on December 31, 2010. As a
result:
- The income tax withholding tables for 2011 are not adjusted
for the Making Work Pay credit.
- There is no longer an optional additional withholding adjustment
for pensions.
- The procedure for withholding on wages of nonresident aliens
has been modified and is discussed in
section 5.
COBRA premium assistance credit extended.(p2)
The credit for COBRA premium assistance payments has been extended.
It now applies to premiums paid for employees involuntarily terminated between
September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months.
See
COBRA premium assistance credit on page 5.
Advance payment of earned income credit (EIC).(p2)
The option of receiving advance payroll payments of EIC expires
on December 31, 2010. Individuals who received advance payments of EIC in 2010
must file a 2010 federal income tax return. Individuals eligible for EIC in 2011
can still claim the credit when they file their 2011 federal income tax return.
In addition, if any of your employees expect to be eligible for the EIC and will
have income tax withheld from wages in 2011, they may reduce their withholding
in order to receive the benefit of a portion of the credit throughout the year.
taxmap/pubs/p51-000.htm#en_us_publink1000255139Federal tax deposits must be made by electronic funds transfer.(p2)
Beginning January 1, 2011, you must use electronic funds transfer
to make all federal tax deposits (such as deposits of employment tax, excise
tax, and corporate income tax). Forms 8109 and 8109-B, Federal Tax Deposit
Coupon, cannot be used after December 31, 2010. Generally, electronic fund
transfers are made using the Electronic Federal Tax Payment System (EFTPS). If
you do not want to use EFTPS, you can arrange for your tax professional,
financial institution, payroll service, or other trusted third party to make
deposits on your behalf. Also, you may arrange for your financial institution to
initiate a same-day tax wire payment on your behalf. EFTPS is a free service
provided by the Department of Treasury. Services provided by your tax
professional, financial institution, payroll service, or other third party may
have a fee.
For more information on making federal tax deposits, see
How To Deposit
on page 16. To get more information about EFTPS or to enroll in EFTPS, visit
www.eftps.gov
or call 1-800-555-4477. Additional information about EFTPS is also available in
Publication 966, The Secure Way to Pay Your Federal Taxes.
FUTA tax rate.(p2)
The FUTA tax rate will remain at 6.2% through June 30, 2011.
The FUTA tax rate is scheduled to decrease to 6.0% beginning July 1, 2011. Visit
IRS.gov for updated information.
taxmap/pubs/p51-000.htm#en_us_publink1000255142Withholding allowance.(p2)
The 2011 amount for one withholding allowance on an annual basis
is $3,700.
taxmap/pubs/p51-000.htm#en_us_publink1000195453Additional employment tax information.(p2)
Visit the IRS website at
www.irs.gov/businesses
and select the "Employment Taxes" link for a list of employment tax topics. For
employment tax information by telephone, call 1-800-829-4933 (TTY/TDD users call
1–800–829–4059); or call IRS TeleTax at 1-800-829-4477 for
recorded information by topic.
Disregarded entities and qualified subchapter S subsidiaries
(QSubs).(p2)
The IRS has published final Regulations section 301.7701-2(c)(2)(iv)
under which QSubs and eligible single-owner disregarded entities are treated as
separate entities for employment tax purposes. For more information, see
Publication 15 (Circular E).
taxmap/pubs/p51-000.htm#en_us_publink1000236423Differential wage payments.(p2)
Qualified differential wage payments made by employers to individuals
serving in the Armed Forces after 2008 are subject to income tax withholding but
not social security, Medicare, or Federal Unemployment Tax Act (FUTA) taxes. For
more information, see Publication 15 (Circular E).
taxmap/pubs/p51-000.htm#en_us_publink1000195454Change of address.(p2)
If you changed your business mailing address or business location,
notify the IRS by filing Form 8822, Change of Address.
taxmap/pubs/p51-000.htm#en_us_publink1000253455Electronic payment.(p2)
Now, more than ever before, businesses can enjoy the benefits
of paying their taxes electronically. Whether you rely on a tax professional or
handle your own taxes, the IRS offers you convenient programs to make it easier.
Spend less time and worry on taxes and more time running your
business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit.
For EFTPS, visit
www.eftps.gov
or call EFTPS Customer Service at 1-800-555-4477 (business) or 1-800-316-6541
(individual).
Use the electronic options available from IRS and make filing
and paying taxes easier. For more information, see Publication 966, The Secure
Way to Pay Your Federal Taxes.
taxmap/pubs/p51-000.htm#en_us_publink1000195457Credit and debit card payments.(p3)
Employers can pay the balance due shown on Form 943 by credit or debit card.
Do not
use a credit or debit card to make federal tax deposits. For more information on
paying your taxes with a credit or debit card, visit the IRS website at
www.irs.gov/e-pay.
When you hire a new employee.(p3)
Ask each new employee to complete the 2011 Form W-4, Employee's
Withholding Allowance Certificate, or its Spanish version, Formulario W-4(SP),
Certificado de Exención de Retenciones del Empleado. Also, ask the employee
to show you his or her social security card so that you can record the
employee's name and social security number accurately. If the employee has lost
the card or recently changed names, have the employee apply for a duplicate or
corrected card. If the employee does not have a card, have the employee apply
for one on Form SS-5, Application for a Social Security Card. See
section 1 for more information.
Eligibility for employment.(p3)
You must verify that each new employee is legally eligible to
work in the United States. This includes completing the U.S. Citizenship and
Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You
can get the form from USCIS offices or by calling 1-800-870-3676. Contact the
USCIS at 1-800-375-5283, or visit the USCIS website at
www.uscis.gov for more information.
New hire reporting.(p3)
You are required to report any new employee to a designated state new-hire
registry. Many states accept a copy of Form W-4 with employer information added.
Call the Office of Child Support Enforcement at 202-401-9267 (not toll free), or
visit its website at
www.acf.hhs.gov/programs/cse/newhire for more information.
Forms in Spanish.(p3)
You can provide Formulario W-4(SP) in place of Form W-4, Employee's
Withholding Allowance Certificate, to your Spanish-speaking employees. For more
information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos
(Para Personas Físicas).
For nonemployees, Formulario W-9(SP), Solicitud y Certificación
del Número de Identificación del Contribuyente, may be used in place
of Form W-9, Request for Taxpayer Identification Number and Certification.
References in this publication to Form W-4 or Form W-9 also apply
to their equivalent Spanish translations—Formulario W-4(SP) or Formulario
W-9(SP).
taxmap/pubs/p51-000.htm#en_us_publink1000195462Information returns.(p3)
You may be required to file information returns to report certain
types of payments made during the year. For example, you must file Form
1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons
not treated as employees (for example, independent contractors) for services
performed for your trade or business. For details about filing Forms 1099 and
for information about required electronic filing, see the 2011 General
Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921,
3922, 5498, and W-2G) for general information and the separate, specific
instructions for each information return that you file (for example, 2011
Instructions for Form 1099-MISC). Do not use Forms 1099 to report wages or other
compensation that you paid to employees; report these amounts on Form W-2.
See the separate Instructions for Forms W-2 and W-3 for details
about filing Forms W-2 and for information about required electronic filing. If
you file 250 or more Forms W-2, you must file them electronically. SSA will not
accept Forms W-2 and W-3 filed on any magnetic media.
taxmap/pubs/p51-000.htm#en_us_publink1000195464Information reporting customer service site.(p3)
The IRS operates the Enterprise Computing Center—Martinsburg,
a centralized customer service call site, to answer questions about reporting on
Forms W-2, W-3, 1099, and other information returns. If you have questions
related to reporting on information returns, you may call 1-866-455-7438 (toll
free) or 304-263-8700 (not toll free). Hearing-impaired individuals may use the
TTY/TDD service at 304-267-3367 (not toll free). The call site can also be
reached by email at
mccirp@irs.gov.
Private delivery services.(p3)
You can use certain private delivery services designated by the
IRS to send tax returns and payments. The list includes only the following.
- DHL Express (DHL): DHL Same Day Service.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard
Overnight, FedEx 2Day, FedEx International Priority, and FedEx International
First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day
Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
Your private delivery service can tell you how to get written
proof of the mailing date.
 | Private delivery services cannot deliver items to P.O. boxes.
You must use the U.S. Postal Service to mail any item to an IRS P.O. box
address. |
taxmap/pubs/p51-000.htm#en_us_publink1000195467Web-based application for an employer identification number
(EIN).(p3)
You can apply for an employer identification number (EIN) online
by visiting IRS.gov and clicking on the
Apply for an Employer Identification Number (EIN) Online
link.
taxmap/pubs/p51-000.htm#en_us_publink1000195468When a crew leader furnishes workers to you.(p3)
Record the crew leader's name, address, and EIN. See sections
2,
10, and
11.
Contacting your Taxpayer Advocate.(p3)
The Taxpayer Advocate Service (TAS) is an independent organization
within the IRS whose employees assist taxpayers who are experiencing economic
harm, who are seeking help in resolving tax problems that have not been resolved
through normal channels, or who believe that an IRS system or procedure is not
working as it should.
You can contact TAS by calling the TAS toll-free case intake
line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for
assistance. You can also call or write to your local taxpayer advocate, whose
phone number and address are listed in your local telephone directory and in
Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS. You
can file Form 911, Request for Taxpayer Advocate Service Assistance (And
Application for Taxpayer Assistance Order), or ask an IRS employee to complete
it on your behalf. For more information, go to
www.irs.gov/advocate.
Ordering forms and publications.(p4)
See
Quick and Easy Access to IRS Tax Help and Tax Products
at the end of this publication. You can order your 2010 and 2011 employment tax
and information return forms, instructions, and publications online at
www.irs.gov/businesses. Select "Online Ordering for Information Returns and Employer
Returns." You can also visit
www.irs.gov/formspubs to download other forms and publications.
Instead of ordering paper Forms W-2 and W-3, consider filing
them electronically using the Social Security Administration's (SSA) free e-file
service. Visit the SSA's Employer W-2 Filing Instructions & Information
website at
www.socialsecurity.gov/employer, select "Electronically File Your W-2s," and provide registration
information. You will be able to create and file "fill-in" versions of Forms W-2
with SSA and can print out completed copies of Forms W-2 for filing with state
and local governments, distribution to your employees, and for your records.
Form W-3 will be created for you based on your Forms W-2.
Tax Questions.(p4)
If you have a tax question, check the information available on IRS.gov or call
1-800-829-4933 (businesses) or 1-800-829-1040 (individuals). We cannot answer
tax questions sent to the address provided earlier for comments and suggestions.
taxmap/pubs/p51-000.htm#en_us_publink1000195470Photographs of missing children.(p4)
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing children
selected by the Center may appear in this publication on pages that would
otherwise be blank. You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a
child.
taxmap/pubs/p51-000.htm#en_us_publink1000253457Comments and suggestions.(p4)
We welcome your comments about this publication and your suggestions
for future editions.
You can write to us at the following address:
Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would
be helpful if you would include your daytime phone number, including the area
code, in your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the address.) Please put
"Publications Comment" on the subject line. You can also send us comments from
www.irs.gov/formspubs; under "Information about" select "Comment on Tax Forms and
Publications."
Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
The following are important dates and responsibilities. See
section 7
for information about depositing taxes reported on Forms 941, 943, 944, and 945.
Also see Publication 509, Tax Calendars.
 | If any date shown below falls on a Saturday, Sunday, or legal
holiday, the due date is the next business day. A statewide legal holiday delays
a filing due date only if the IRS office where you are required to file is
located in that state. However, a statewide legal holiday does not delay the due
date of federal tax deposits. For any due date, you will meet the "file" or
"furnish" requirement if the form is properly addressed and mailed First-Class
or sent by an IRS-designated delivery service by the due date. See
Private delivery services, earlier. |
taxmap/pubs/p51-000.htm#en_us_publink1000195476By January 31(p4)
- File Form 943, Employer's Annual Federal Tax Return for Agricultural
Employees. See
section 8
for more information on Form 943. If you deposited all Form 943 taxes when due,
you have 10 additional calendar days to file.
- Furnish each employee with a completed Form W-2, Wage and
Tax Statement.
- Furnish each recipient to whom you paid $600 or more in nonemployee
compensation with a completed Form 1099 (for example, Form 1099-MISC,
Miscellaneous Income).
- File Form 940, Employer's Annual Federal Unemployment (FUTA)
Tax Return. See
section 10
for more information on FUTA. If you deposited all the FUTA tax when due, you
have 10 additional calendar days to file.
- File Form 945, Annual Return of Withheld Federal Income Tax,
to report any nonpayroll federal income tax withheld. If you deposited all Form
945 taxes when due, you have 10 additional calendar days to file.
taxmap/pubs/p51-000.htm#en_us_publink1000195479By February 15(p5)
Ask for a new Form W-4 or Formulario W-4(SP) from each employee
who claimed exemption from federal income tax withholding last year.
taxmap/pubs/p51-000.htm#en_us_publink1000195480On February 16(p5)
Any Form W-4 claiming exemption from withholding for the previous
year has now expired. Begin withholding for any employee who previously claimed
exemption from withholding but has not given you a new Form W-4 for the current
year. If the employee does not give you a new Form W-4, withhold tax based on
the last valid Form W-4 you have for the employee that does not claim exemption
from withholding or, if one does not exist, as if he or she is single with zero
withholding allowances. See
section 5
for more information. If the employee furnishes a new Form W-4 claiming
exemption from withholding after February 15, you may apply the exemption to
future wages, but do not refund taxes withheld while the exempt status was not
in place.
By February 28(p5)
- File paper Forms 1099 and 1096.
File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and
Transmittal of U.S. Information Returns, with the IRS. For electronically filed
returns, see
By March 31 below.
- File paper Forms W-2 and W-3.
File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax
Statements, with the Social Security Administration (SSA). For electronically
filed returns, see
By March 31 next.
taxmap/pubs/p51-000.htm#en_us_publink1000195486By March 31(p5)
File electronic Forms W-2 and 1099.
File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. For more
information on reporting Form W-2 information to the SSA electronically, visit
the SSA's Employer W-2 Filing Instructions & Information webpage at
www.socialsecurity.gov/employer. For information on filing information returns electronically
with the IRS, see Publication 1220, Specifications for Filing Forms 1097-BTC,
1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically.
taxmap/pubs/p51-000.htm#en_us_publink1000195487By April 30, July 31, October 31, and January 31(p5)
Deposit FUTA taxes.
Deposit FUTA tax if the undeposited amount is over $500.
taxmap/pubs/p51-000.htm#en_us_publink1000195488Before December 1(p5)
Remind employees to submit a new Form W-4 if their marital status
or withholding allowances have changed or will change for the next year.
This publication is for employers of agricultural workers (farmworkers).
It contains information that you may need to comply with the laws for
agricultural labor (farmwork) relating to social security and Medicare taxes,
FUTA tax, and withheld federal income tax (employment taxes). Agricultural
employers report social security and Medicare taxes and withheld federal income
tax on Form 943 and report FUTA tax on Form 940.
If you have nonfarm employees, see Publication 15 (Circular E),
Employer's Tax Guide. If you have employees in the U.S. Virgin Islands, Guam,
American Samoa, or the Commonwealth of the Northern Mariana Islands, see
Publication 80 (Circular SS). Publication 15-A, Employer's Supplemental Tax
Guide, contains more employment-related information, including information about
sick pay and pension income. Publication 15-B, Employer's Tax Guide to Fringe
Benefits, contains information about the employment tax treatment and valuation
of various types of noncash compensation.
taxmap/pubs/p51-000.htm#en_us_publink1000230265The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
provides certain former employees, retirees, spouses, former spouses, and
dependent children the right to temporary continuation of health coverage at
group rates. COBRA generally covers multiemployer health plans and health plans
maintained by private-sector employers (other than churches) with 20 or more
full and part-time employees. Parallel requirements apply to these plans under
the Employee Retirement Income Security Act of 1974 (ERISA). Under the Public
Health Service Act, COBRA requirements apply also to health plans covering state
or local government employees. Similar requirements apply under the Federal
Employees Health Benefits Program and under some state laws. For the premium
assistance (or subsidy) discussed below, these requirements are all referred to
as COBRA requirements.
Under the American Recovery and Reinvestment Act of 2009 (ARRA),
employers are allowed a credit against "payroll taxes" (referred to in this
publication as "employment taxes") for providing COBRA premium assistance to
assistance eligible individuals. For periods of COBRA continuation coverage
beginning after February 16, 2009, a group health plan must treat an assistance
eligible individual as having paid the required COBRA continuation coverage
premium if the individual elects COBRA coverage and pays 35% of the amount of
the premium.
An assistance eligible individual is a qualified beneficiary
of an employer's group health plan who is eligible for COBRA continuation
coverage during the period beginning September 1, 2008, and ending May 31, 2010,
due to the involuntarily termination from employment of a covered employee
during the period and elects continuation COBRA coverage. The assistance for the
coverage can last up to 15 months.
Administrators of the group health plans (or other entities)
that provide or administer COBRA continuation coverage must provide notice to
assistance eligible individuals of the COBRA premium assistance.
The 65% of the premium not paid by the assistance eligible individual
is reimbursed to the employer maintaining the group health plan. The
reimbursement is made through a credit against the employer's employment tax
liabilities. The employer takes the credit on line 13a of Form 943 (line 11a on
the 2011 Form 943) once the 35% of the premium is paid by or on behalf of the
assistance eligible individual. The credit is treated as a deposit made on the
first day of the return period. In the case of a multiemployer plan, the credit
is claimed by the plan, rather than the employer. In the case of an insured plan
subject to state law continuation coverage requirements, the credit is claimed
by the insurance company, rather than the employer.
Anyone claiming the credit for COBRA premium assistance payments
must maintain the following information to support their claim, including the
following.
- Information on the receipt of the assistance eligible individuals'
35% share of the premium including dates and amounts.
- In the case of an insurance plan, a copy of invoice or other
supporting statement from the insurance carrier and proof of timely payment of
the full premium to the insurance carrier required under COBRA.
- In the case of a self-insured plan, proof of the premium amount
and proof of the coverage provided to the assistance eligible individuals.
- Attestation of involuntary termination, including the date
of the involuntary termination for each covered employee whose involuntary
termination is the basis for eligibility for the subsidy.
- Proof of each assistance eligible individual's eligibility
for COBRA coverage and the election of COBRA coverage.
- A record of the SSNs of all covered employees, the amount
of the subsidy reimbursed with respect to each covered employee, and whether the
subsidy was for one individual or two or more individuals.
For more information, visit IRS.gov and enter the keyword
COBRA.
taxmap/pubs/p51-000.htm#TXMP5a76103cUseful items
You may want to see:
Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Understanding Your EIN taxmap/pubs/p51-000.htm#en_us_publink1000195497If you are required to withhold any federal income, social security,
or Medicare taxes, you will need an employer identification number (EIN) for
yourself. Also, you will need the social security number (SSN) of each employee
and the name of each employee as shown on the employee's social security card.
taxmap/pubs/p51-000.htm#en_us_publink1000195498An employer identification number (EIN) is a nine-digit number
that the IRS issues. The digits are arranged as follows: 00-0000000. It is used
to identify the tax accounts of employers and certain others who have no
employees. Use your EIN on all of the items that you send to the IRS and SSA.
If you do not have an EIN, you may apply for one online. Visit
IRS.gov and click on the
Apply for an Employer Identification Number (EIN) Online
link. You may also apply for an EIN by calling 1-800-829-4933, or you can fax or
mail Form SS-4, Application for Employer Identification Number, to the IRS. Do
not use a social security number (SSN) in place of an EIN.
If you do not have an EIN by the time a return is due, write
"Applied For" and the date you applied for it in the space shown for the number.
If you took over another employer's business, do not use that employer's EIN.
You should have only one EIN. If you have more than one, and
are not sure which one to use, call the toll-free Business and Specialty Tax
Line at 1-800-829-4933 (TTY/TDD users can call 1-800-829-4059). Provide the EINs
that you have, the name and address to which each number was assigned, and the
address of your principal place of business. The IRS will tell you which EIN to
use.
For more information, see Publication 1635, Understanding Your
EIN, or Publication 583, Starting a Business and Keeping Records.
taxmap/pubs/p51-000.htm#en_us_publink1000195500If you are a new employer that indicated a federal tax obligation
when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax
Payment System (EFTPS). You will receive information in your Employer
Identification Number (EIN) Package about Express Enrollment and an additional
mailing containing your EFTPS personal identification number (PIN) and
instructions for activating your PIN. Call the toll-free number located in your
"How to Activate Your Enrollment" brochure to activate your enrollment and begin
making your employment tax deposits. Be sure to tell your payroll provider about
your EFTPS enrollment.
taxmap/pubs/p51-000.htm#en_us_publink1000195501An employee's social security number (SSN) consists of nine digits
arranged as follows: 000-00-0000. You must obtain each employee's name and SSN
as shown on the employee's social security card because you must enter them on
Form W-2. Do not accept a social security card that says "Not valid for
employment. " A social security number issued with this legend does not permit
employment. You may, but are not required to, photocopy the social security card
if the employee provides it. If you do not show the employee's correct name and
SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See
Publication 1586, Reasonable Cause Regulations and Requirements for Missing and
Incorrect Name/TINs.
taxmap/pubs/p51-000.htm#en_us_publink1000195502Any employee who is legally eligible to work in the United States
and does not have a social security card can get one by completing Form SS-5,
Application for a Social Security Card, and submitting the necessary
documentation to SSA. You can get Form SS-5 at SSA offices, by calling
1-800-772-1213, or from the SSA website at
www.socialsecurity.gov/online/ss-5.html. The employee must complete and sign Form SS-5; it cannot be
filed by the employer. You may be asked to supply a letter to accompany Form
SS-5 if the employee has exceeded his or her yearly or lifetime limit for the
number of replacement cards allowed.
If you file Form W-2 on paper and your employee has applied for
an SSN but does not have one when you must file Form W-2, enter "Applied For" on
the form. If you are filing electronically, enter all zeros (000-00-0000) in the
social security number field. When the employee receives the SSN, file Copy A of
Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's
SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to five Forms
W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be
filed per session over the Internet, with no limit on the number of sessions.
For more information, visit SSA's Employer W-2 Filing Instructions &
Information webpage at
www.socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original
Form W-2.
Record the name and number of each employee as they are shown
on the employee's social security card. If the employee's name is not correct as
shown on the card (for example, because of marriage or divorce), the employee
should request a corrected card from the SSA. Continue to report the employee's
wages under the old name until he or she shows you an updated social security
card with the new name.
If the SSA issues the employee a replacement card after a name
change, or a new card with a different social security number after a change in
alien work status, file a Form W-2c to correct the name/SSN reported on the most
recently filed Form W-2. It is not necessary to correct other years if the
previous name and SSN were used for years before the most recent Form W-2.
taxmap/pubs/p51-000.htm#en_us_publink1000195505Do not accept an ITIN in place of an SSN for employee identification
or for work. An ITIN is issued for use by resident and nonresident aliens who
need identification for tax purposes, but who are not eligible for U.S.
employment. The ITIN is a nine-digit number formatted like an SSN (for example,
NNN-NN-NNNN). However, it begins with the number "9" and has either a "7" or "8"
as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN).
| An individual with an ITIN who later becomes eligible to
work in the United States must obtain an SSN. If the individual is currently
eligible to work in the United States, instruct the individual to apply for an
SSN and follow the instructions under
Applying for a social security number, earlier. Do not use an ITIN in place of an SSN on Form
W-2. |
taxmap/pubs/p51-000.htm#en_us_publink1000195508The SSA provides several ways for employers and authorized reporting
agents to verify employee social security numbers (SSNs). These services may be
used for wage reporting purposes only. Some verification methods require
registration. For more information, call 1-800-772-6270.
- Internet.
Use the Social Security Number Verification Service (SSNVS)
to instantly verify up to 10 employee names and SSNs at a time, or submit an
electronic file of up to 250,000 names and SSNs for an overnight response. Go to
www.socialsecurity.gov/employer/ssnv.htm. - Telephone.
Use the new Telephone Number Employer Verification (TNEV)
service to verify up to 10 employee names and SSNs using SSA's automated
telephone response system. TNEV is available 24 hours a day, 7 days a week, by
calling the SSA National 800 Number (1-800-772-1213) or Employer Reporting
Service Center (1-800-772-6270).
- Paper.
Verify up to 300 names and SSNs by submitting a paper request.
For information, see Appendix A in the Social Security Number Verification
Service (SSNVS) Handbook at
www.socialsecurity.gov/employer/ssnvshandbk/appendix.htm.
You must register online and receive authorization from your
employer to use SSNVS or TNEV. You cannot register through TNEV. To register,
visit SSA's website at
www.socialsecurity.gov/employer and click on the
Business Services Online
link. Follow the registration instructions to obtain a user identification (ID)
and password. You will need to provide the following information about yourself
and your company.
- Name.
- Social security number.
- Date of birth.
- Type of employer.
- Employer identification number (EIN).
- Company name, address, and telephone number.
- Email address.
When you have completed the online registration process, SSA
will mail a one-time activation code to your employer. You must enter the
activation code online to use SSNVS or TNEV.
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