The Social Security Administration (SSA) has begun mailing notifications to businesses and third parties who submitted 2017 W-2 forms that contained name and Social Security number (SSN) combinations that did not match the SSA records. The purpose of these notifications is to prepare employers for the 2018 W-2 filing deadline. These notifications will list various free online services available to employers through the SSA’s Business Services Online that can help ensure accuracy on the 2018 W-2 forms.
Beginning in spring 2019, the SSA will notify each employer who has at least one 2018 Form W-2 mismatch that corrections are needed. For a sample employer letter, see https://www.ssa.gov/employer/notices/EDCOR.pdf. This letter will only identify the number of mismatches, not who the employee is. It will be the responsibility of the employer to find which Form W-2 has the incorrect information and correct it by filing a Form W-2C. Penalties for not providing correct W-2 forms begin at $50 per return with a maximum of $530 per return unless there is intentional disregard, in which case there is no limitation on the amount of the penalty.
For further information, see https://www.ssa.gov/employer/notices.html.
