Employer W-2 Filing Instructions & Information

Attention Tax Year 2025 Wage Filers, wage reports for Tax Year 2025 are now being accepted. Reminder, Tax Year 2025 wage reports must be filed with the Social Security Administration by February 2, 2026.

New Requirement: The following Employer Information fields (RE/RCE record) are now required for electronic submissions. Submissions will be returned if any of these fields are left blank:

Employer Name
Employer Address
Contact Name
Contact Email Address
Contact Phone Number

View Specifications for Filing Forms W-2 and W-2c for more information.

If you need assistance with filing electronically, view our Electronic Filing with Business Services Online video.

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Subscribe to W-2 News, our electronic newsletter, and receive email updates of important wage reporting information for employers who submit W-2s to Social Security.

Register to Use Business Services Online

You must register to use Business Services Online – Social Security’s suite of services that allows you to file W-2/W-2Cs online and verify your employees’ names and Social Security numbers against our records.

Your BSO user ID and password can no longer be used to access employer services. You must sign in with your Login.gov or ID.me account to gain access to employer services.

If you already have a Login.gov or ID.me account, do not create a new one. You can use your existing account to access employer services. Start at the BSO Welcome Page, then select “Sign in” or "Create account" in the "Employers" section.

Quick Reference Guides

File W-2s/W-2Cs Online

This service offers fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process W-2s (the Wage and Tax Statement) and W-2Cs (Statement of Corrected Income and Tax Amounts).

Verify Employees’ Social Security Numbers

The Social Security Number Verification Service allows employers to verify the names and Social Security numbers of current and former employees for wage reporting purposes only.

Social Security also offers the Consent Based Social Security Number Verification Service.

Helpful Hints to Electronic Filing- Updated 07-2025

Online Services for Employers, CPAs, Accountants, Enrolled Agents and Individuals

Important Information