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Taxmap/pubs/p80-003.htm#TXMP5115b4e8 |
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An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. You must get each employee's name and SSN because you must enter them on the employee's wage and tax statement, Form W-2VI, W-2GU, W-2AS, or W-2CM. If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. You should ask the employee to show you his or her social security card. The employee may show the card if it is available. You may, but you are not required to, photocopy the social security card if the employee provides it.
If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5, Application for a Social Security Card, and submit the necessary documentation. See the back cover of this publication for information on how to get and where to send the form. The employee must complete and sign Form SS-5; it cannot be filed by the employer. If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports and you are filing your reports on paper, enter "Applied For" in box d. Enter all zeroes in the SSN block if filing electronically or on magnetic media. When the employee receives the SSN, file Form W-2c, Corrected Wage and Tax Statement, with SSA to show the employee's SSN.
Employees who apply for social security cards must supply proof of age, identity, and citizenship. If they are not citizens of the United States, they must submit evidence of their alien status.
If your employee is given a new social security card following an adjustment to his or her resident status that shows a different name or SSN, file a Form W-2c for the most current year only.
