The following publications contain filing instructions and specifications on how to prepare W-2 / W-2C wage data files in accordance with Social Security Administration’s (SSA) electronic filing format standards (EFW2 / EFW2C).

Developers of payroll and tax reporting software must follow these file formats when submitting wage data files electronically to SSA.

Tax Year 2024

EFW2 Publication 42-007 provides the electronic format for submitting annual Form W-2 Copy A (Wage and Tax Statement W-2) data

EFW2C Publication 42-014 provides the electronic format for submitting annual Form W-2C Copy A (Corrected Wage and Tax Statement W-2C) data

Tax Year 2023

EFW2 Publication 42-007 provides the electronic format for submitting annual Form W-2 Copy A (Wage and Tax Statement W-2) data

EFW2C Publication 42-014 provides the electronic format for submitting annual Form W-2C Copy A (Corrected Wage and Tax Statement W-2C) data