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					   New York Statewide
   Payroll Conference



Tyrone Benefield
Employer Services Liaison Officer
Social Security Administration
    Your W-2s and SSA

•Over 50 Million people receive SSA
monthly benefits
•Wage data is used by SSA to pay the
Right Person, the Right Benefit, at the
Right Time.
•Your properly submitted W-2s allow us,
as an agency, to be successful at what we
do.
          Thank You!
      Hiring Incentives to Restore
        Employment Act “HIRE”
• Amount reflects earnings on which the employer doesn’t
  pay the employers share of SS tax.
• Most W-2’s won’t have HIRE Exempt Wages and Tips. (Most
  employees are not qualified new hires).
• Valid only for tax year 2010. (SSA will be required to
  process HIRE Exempt Wages and Tips for delinquent TY
  2010 reports.)
• Valid for all employment types except Household.
• Reportable by all types of employers except Federal, State
  and Local government agencies or instrumentalities.
• Valid for all tax jurisdictions (paper and electronic
  equivalents).
     Hiring Incentives to Restore
    Employment Act “HIRE” Cont.
• For paper forms W-2, W-2VI, W-2GU, W-2AS
  and W-2c it will be reported as box 12 as
  alphabetic code CC. For paper forms W-3
  and W-3SS the reported total will be in box
  12b (a new box). It will be added to the EFW2
  format RO and RU records, and the EFW2C
  format RCO and RCU records.
• Location on forms 499R-2/W-2PR and 499R-
  2c/W-2cPR will be box 24.
      2010 W-2 Reminders
Soc. Sec. Wage Maximum = $106,800.00
Furnish EE copies by January 31, 2011
When to File with SSA:
         Electronic by March 31, 2011
                   -or-
         Paper by February 28, 2011
• Do file on time
• Do not duplicate e-file with paper forms
• Do not file 250+ on paper
   W-2 Reporting Options

• Electronic

    Safe, fast and easy!

• Paper Copy A
      W-2VI Online At Last!!
• Effective December 2010 W-2VI will be
  available for tax year 2010 inputs.
• You must register at Business Services
  Online to submit your W-2s via the
  internet www.socialsecurity.gov/employer
      Paper Forms are
  Expensive and Error Prone
• Labor-intensive receipt and handling
• Non-scannable forms must be keyed
  • Wrong size
  • Cut forms
  • Entries are
      •   too small
      •   too light
      •   outside the boxes
      •   illegible
      Tons of Paper W-2s
                       • Wilkes-Barre
                         received 400,000
                         pounds of paper W-
                         2s in 2009 – that is
                         200 tons!
                       • 40,000,000 W-2s



Is this your report?
        EFW-2 Sources
    for File Upload Method
 Vendor payroll software package
 Payroll/tax filing agent (outsource)
 Proprietary (in-house) program


      See “Vendor List” at
  www.socialsecurity.gov/employer
                Advantages
•    Extended due date – March 31st
•   Fully electronic – no paperwork
•   Immediate electronic receipt
•   Faster processing
•   Fewer errors
•   Tracking capabilities
•   Saves $$ for employers and SSA
To connect to
 Business Services Online:

     Point your browser to
www.socialsecurity.gov/employer
          and click on
   Business Services Online
Go to: www.socialsecurity.gov/employer




                                         Tutorial
Common W-2 Reporting Errors
• Wrong tax year
• Money fields out of balance
• Wrong data (e.g., partial/ prior year)
• Name/SSN mismatches
• Wrong EIN
• Incorrect format
   Filing Corrections (W-2C)
• 250 or more W-2Cs – must file
 electronically
  • Applies to immediate prior tax year
  • File upload (MMREF-2 format), or
  • W-2C Online
• Filing paper?
  • Use January 2009 version from IRS, or
  • IRS Pub. 1223 compatible forms
W-2c Online Prior Year
       Filing
     December 5th, 2009
              Years accepted
• 3 years, 3 months and 15 days
  – From the December release until April 15th the current
    plus 3 prior years are accepted
  – After April 15th only the current and 2 prior years are
    accepted
• Example, starting in December
  From 12/5-4/15 TY09, TY08, TY07 and TY06 accepted
  From 4/15 on TY09, TY08 and TY07 are accepted
Who has their
Social Security
card with them
    today?
         What is SSNVS?
• SSN Verification Service
• Web-based verification of employee
  name and SSN
• Cannot be used to screen potential
  hires – for employees, only
• Users must register for PIN/ password
  and request access
   Two Methods for using SSNVS
• Direct keying onto SSA’s website
  – Key up to 10 names/SSNs with immediate
    results
  – Can key multiple screens


• Upload file
  – Can upload up to 250,000 SSNs per file
  – Next business day results
        Steps for using SSNVS
1. Register for a PIN and Password
2. Get your activation code from your employer
3. Input activation code (once) to turn on SSNVS
4. Log into Business Services Online with your PIN
   and password
5. Use SSNVS to verify names and Social Security
   numbers
6. If a mismatch occurs take appropriate steps
7. If you can’t resolve mismatch ask employee to
   contact Social Security
SSNVS Results Page
SSNVS Online Verification Page
           Possible Mismatch Codes
                          VERIFICATION CODES

               1 = SSN not in file (never issued to anyone)

        2 = Name and DOB match, gender code does not match

        3 = Name and gender code match; DOB does not match

        4 = Name matches, DOB and gender code do not match

     5 = Name does not match, DOB and gender code not checked

  6 = have employee contact the local social security office for more
                            information

                       DECEASED (PER SSA RECORDS)
If Social Security records indicate any of the names and SSNs submitted for
  verification belonged to deceased individuals, the page will display a table
                with the information pertaining to these requests.
          What To Do If An SSN
            Fails Verification

• Compare submitted information

• Ask employee to verify the information /
    View Social Security card

• Ask employee to check with any local
    Social Security office

• Document your efforts
          What is TNEV?
• Telephone Number Employer Verification
• Must register for SSNVS and must
  activate SSNVS
• Verify up to 10 names and SSNs
• Access TNEV through either the general
  SSA number 1-800-772-1213 or the
  employer number 1-800-772-6270
• TNEV is available 24/ 7 beginning
  September 2009
            Foreign Workers
• Verification with USCIS for foreign
 workers before SSN issued
  • Immediate verification
  • Delayed verification
• How to file report without an SSN
• ITIN is not a SSN
     No SSN by W-2 Time?
• Paper Filers
  • Enter “Applied For” on all copies
• Electronic Filers
  • “Applied For” on employee and
    employer copies
  • All zeroes in W-2 Online or MMREF-1
• File W-2c after employee receives
 SSN (E-File preferred)
              ITIN
• Individual Taxpayer Identification
  Number
       9xx-7x-xxxx
       9xx-8x-xxxx
• Not valid for U.S. employment
• Issued by IRS to non-citizens for tax
  filing of non-work income
• Apply for ITIN on IRS Form W-7
      Employment Eligibility
       Verification Program
• Dept. of Homeland Security and SSA
• Now web-based and nationwide
• Participating employers verify all new hires
• Checks both SSN and I-9 information
• Voluntary ― to enroll
  Contact DHS at (888) 464-4218, or
  www.vis-dhs.com/employerregistration
     Reconciliation Process

941/943/944       Employer     W-2s/W-3


                                 SSA
    IRS

     94x Totals   W-2 Totals
      for Year     for Year     Post earnings
                                 or place in
      Reconcile IRS Totals      Suspense File
        with SSA Totals
         Items Reconciled
 Social Security          Medicare
  Wages               Wages and Tips
  Tips                Tax Withheld
  Tax Withheld

        Federal Income Tax Withheld
        Advance EIC Payment

• W-2s less than 94x – SSA sends notice
• W-2s more than 94x – IRS sends notice
Calling Dr. Accuwage
When in doubt consult your ESLO
My earnings for this
past year are not on
my Social Security
Statement


My name is really Mary Jones
but I prefer Cookie Jones on my W-2
Submission Level vs. Report Level
Partial Report vs. Whole Report
Sorting Out The Problem
Patience Not Panic Yields Good
           Results
When in Doubt Contact Your ESLO
Questions?
        How to Contact Us
Employer Issues:
     Select “How To Reach Us” at
     www.socialsecurity.gov/employer

     Employer Reporting Service Center
             (800) 772-6270
General Inquiries:
          www.socialsecurity.gov
             (800) 772-1213
New York Wage Reporting Staff



    Tyrone S. Benefield
    tyrone.s.benefield@ssa.gov
    (212) 264-1117

				
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posted:11/25/2011
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