BSO AVAILABILITY

BSO normally operates during the following hours, including holidays, and may be available at other times as well:

IMPORTANT DATES

General
If you have already registered, change your password to keep your PIN from expiring. Passwords must be changed at least once every 365 days.

December 2005

BSO will not be available between December 9, 2005 and December 18, 2005.

Beginning December 19, 2005
BSO will begin accepting Tax Year 2005 submissions on December 19, 2005.

March 31, 2006
The Internal Revenue Service will consider electronic annual wage reports for Tax Year 2005 to be late if they are submitted after March 31, 2006.

REGISTERING

You must register in order to use BSO. Registration is also required to submit W-2 wage files using other media types, such as diskettes. You do not need to re-register every year, as long as you change your BSO Password at least once every 365 days.

Every BSO user must register personally. YOU MAY NOT REGISTER ON BEHALF OF ANOTHER PERSON.

To register, go to www.socialsecurity.gov/bso/bsowelcome.htm

If You Are a New Employee or Newly Self-Employed
You will not be able to complete the online registration process if:

• Your current employer did not file a Form W-2 for you with Social Security for Tax Year 2004 or
  
• You are currently self-employed but did not submit self-employment earnings to the Internal Revenue Service for Tax Year 2004.
  

If either of the above statements applies to you, begin the online registration process as described on the following pages. BSO will display a message asking you to call the Employer Reporting Assistance number at 1-800-772-6270. Call this number to complete the registration process and receive your PIN.

Information You Will Need to Register
The information you provide when you register allows us to contact you, if necessary, and to confirm your identity before issuing a PIN.

You will be asked for your:

• Name as it appears on your Social Security card,
• Social Security Number,
• Date of birth,
• Preferred mailing address,
• Work phone number,
• Fax number (optional),
• E-mail address (optional),
• Company's Employer Identification Number (EIN),
• Company or business name, and
• Company phone number.

NOTE:Your full name, Social Security Number, date of birth, and EIN will be verified against Social Security records.

Even if you plan to use BSO on behalf of another company, you should provide information about your own company when you register .

If you do not have a Social Security Number because you do not work in the United States, leave the "Social Security Number" field blank. This will let you continue without providing this information. If you register without providing a Social Security Number, additional authentication will be required before you can use the BSO services.

Registering

When you are ready with the above information, follow these steps to register online:

• Go to:
  www.socialsecurity.gov/bso/bsowelcome.htm


This will open the BSO Welcome Page.

• Select the registration link. This will open an important user certification statement.

NOTE: If your browser does not support 128-bit encryption, an authorization error message will be displayed when you select the Registration link.

• Select the I Accept button to indicate that you have read and understand the user certification statement and agree to its contents. This will open a registration form.
  
• Provide the requested information on the registration form. Fields marked with an asterisk (*) are mandatory. Fields with no asterisk (*) may be left blank if they do not apply. For assistance with completing the registration form, select the Help link for tips on completing the registration form.
  

• When you have completed the registration form, select the Register button. BSO will verify your identity against Social Security records and display your PIN. Make a note of your PIN because you will need it to log in to BSO.

Your BSO Password
At the time of registration, you must enter your own personal password. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed. Secure your password and do not share it with anyone.

You must change your password at least once every 365 days to prevent your PIN from expiring. If your PIN expires, you will need to re-register.

Your PIN and Password are both required to log in to BSO.

Immediately after registering, you will be able to maintain/update your registration information, request access to the BSO services, and contact Social Security.

Complete Phone Registration
If you began the registration process by calling the Employer Customer Service Personnel, or were directed to call the Employer Reporting Assistance number during your online registration, you may complete your BSO registration by selecting your own unique password online. Select the Complete Phone Registration link from the Welcome page or the Login Page and enter the following information:

• PIN (provided by the Customer Service Personnel)
• First and Last Name
• Social Security Number
• Date of Birth
• Employer Identification Number and
• Password (For more information see the "Your BSO Password" section above.
• Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828.) Special characters are not allowed.

LOGGING IN

To log in to BSO:

• Go to:
  www.socialsecurity.gov/bso/bsowelcome.htm
  

This will open the BSO Welcome Page.


• Select the Login link. This will open an important user certification statement.

NOTE: If your browser does not support 128-bit encryption, an authorization error message will be displayed when you select the Login link. See the System Requirements section of this Handbook for system requirements.

• Select the I Accept button to indicate you have read and understand the user certification statement and agree to its contents. This will open the BSO Login Page.
• Enter your PIN and password.

If you have received a temporary password in the mail, type your PIN and temporary password. At the prompt, enter the temporary password, then enter your own unique password twice. Use your own PIN even if you are using BSO on behalf of another company.

If you registered for BSO services with the Customer Service Personnel but have not yet selected your password, select the Complete Your Phone Registration link from the Login Page. This will open a new Registration form. (For more information see Complete Phone Registration above).

• Select the Login button from the BSO Login Page. This will open your BSO Home Page. The BSO Home Page is your point of entry for all BSO services.

If You Forgot Your Password
If you forgot your password, you can request a new one. If you request a new password, a temporary password will be sent to you in the mail. You will not be able to use BSO until you receive your temporary password.

To request a new password:

• Select the link entitled Select this Link If You Forgot Your Password on the BSO Login Page. This will open a password request form.
• Enter your full name, Social Security Number, date of birth, and EIN.
• Select the Request New Password button. BSO will display a message indicating that your password has been reissued successfully. Social Security will mail you a temporary password in the mail, usually within two weeks.

After you request a new password, your old password will no longer work. When you receive your temporary password, you may log in to BSO and will be prompted to change your password. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed.

If you require help with requesting a new password, call the Employer Reporting Assistance number at 1-800-772-6270.

ACCESSING BSO SERVICES

Request Access to BSO Services
Once you have registered to use BSO, to request access to BSO services:

• Select the Request Access to BSO Services Link from the BSO Home Page. A page will open with a description of the services.
• Choose the service(s) that best suit the type of business you plan to conduct with Social Security. You will receive confirmation that Social Security received your request. When applicable, activation code(s) will be sent to you or your employer, and will usually be received within two weeks. Activation codes will enable you to access the services you have chosen. If you request more than one role, you will receive a separate activation code for each role.

NOTE: Wage Reporting does not require an activation code unless you are a foreign user. Once you have completed your registration, you may begin reporting wages immediately.

Users who are already registered and use BSO services may request access to additional services by selecting the Request Access to BSO Services link from the BSO Home Page.

BSO has the following services available:

Report Wages to Social Security

• Create, print, save, and submit Forms W-2 and W-2c online,
• Upload wage submission files that are prepared in the Magnetic Media Reporting and Electronic Filing (MMREF) format, and
• Acknowledge resubmission request notices and obtain one-time extensions for resubmission requests.

View File/Wage Report Status, Errors, and Error Notices

• Review the processing status of wage files and/or wage reports submitted by or for your company,
• Review the errors found by Social Security in wage files submitted by or for your company, and
• Review error notices sent by Social Security about wage files submitted by or for your company.

View Name and Social Security Number Errors

This service includes access to all the information in the View File/Wage Report Status, Errors, and Error Notices service described above but includes Name/SSN mismatch information as well. Access to this service involves a more rigorous process and requires pre-authorization from your employer. If access is requested, your employer will be notified via first class mail, usually within 2 weeks. The notice will include an activation code which is needed to activate your request.

• Review the status of wage files and /or wage reports submitted by or for your company,
• Review the errors, including Name/Social Security Number mismatches, found by Social Security in wage files submitted by or for your company, and
• Review error notices, including Name/ Social Security Number Mismatch notices, sent by Social Security about wage files submitted by or for your company.

Verify Social Security Numbers Online

Access to this service involves a more rigorous process and requires pre-authorization from your employer. If access is requested, your employer will be notified via first class mail, usually within 2 weeks. The notice will include an activation code which is needed to activate your request.

• Complete an online form or submit files to request verification of names and Social Security Numbers of employees of the company for which you work or of the company that has hired you to perform this service.

Activation Code

Once you have requested the BSO services you need, Social Security will send an activation code(s) to you or your employer, depending on the service(s) you have requested.

Some applications within the BSO suites of services require a higher level of security; therefore, your employer must approve the usage of some of these applications.

The following table indicates the type of user, the type of access, and the activation code destination:

Activate Access to BSO Services
Certain BSO services require an activation code to be entered prior to first use. Log in to BSO and select the Activate Access to BSO Services link from the BSO Home Page. On the Activate Access to BSO Services page, you will enter each activation code. After you have activated the requested services, you may begin using your BSO services immediately. You will not have access to those services until they have been activated.

NOTE:You may receive multiple activation codes, but not all services require activation codes. You do not need an activation code for wage reporting unless you are a foreign user.

Remove Access to BSO Services
If you no longer require a service in BSO, you may deactivate some or all of your access via the Remove Access to BSO Services link from the BSO Home Page. On the Remove Access to BSO Services page, you may remove access by checking the box next to the service and selecting the Remove button. You may remove only service(s) to which you have access. If you remove access to any service(s) in error, you must re-request access on the Request Access to BSO Services page.

Re-Request Activation Codes
If you requested access to any BSO service and have not received your activation code(s) from Social Security, select the Re-Request Activation Codes link from the BSO Home Page. You may re-request activation code(s) if it has been at least 10 days since you requested access to BSO services. The activation code will expire after 60 days if it has not been activated. If it has been 60 days or more since you requested access, you must start over and request BSO services on the Request Access to BSO Services page.

NOTE: Some activation codes are sent directly to your employer; check with your employer to verify if the activation code(s) have been received.

MAINTAINING YOUR REGISTRATION INFORMATION

Use the 'Registration Services' links on the BSO Home Page to:

• Update your contact information
• Change your password
• Deactivate your PIN

Update Your Contact Information
Select the Update Your Contact Information link on the BSO Home Page to change the contact information you provided when you registered. If you require help with updating your contact information, call the Employer Reporting Assistance number at 1-800-772-6270.

The Social Security Number (SSN) and Employer Identification Number (EIN) registration fields cannot be updated. You must re-register to enter new information in these fields.

Change Your Password
Select the Change Your Password link on the BSO Home Page to change your password at any time. You must change your password at least once every 365 days to prevent your PIN from expiring. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed.

Deactivate Your PIN
Select the Deactivate Your PIN link on the BSO Home Page to deactivate your PIN in the event that you leave the company, your PIN is disclosed to an unauthorized party, or for any other reason. Prompt PIN deactivation helps to ensure the security of the information you provide to Social Security.

If you require help with deactivating your PIN, or if you wish to deactivate an obsolete PIN belonging to another person, call the Employer Reporting Assistance number at 1-800-772-6270.

Deactivating your own PIN does not prevent you from obtaining a new PIN.

WHAT IS SOCIAL SECURITY VERIFICATION SERVICE (SSNVS)?____________________________

With SSNVS, you may:

• Verify up to ten names and SSNs online, and receive immediate results,
• Upload batch files of up to 250,000 names and SSNs and usually receive results the next government business day,
• Check the status of files submitted for batch processing,
• Download and/or view submission results, and
• View and print the SSNVS Handbook.

NOTE: Before accessing SSNVS, you must register for a Personal Identification Number (PIN). If you need more information, please refer to the REGISTERING section of this handbook. If you already have an active BSO PIN and password, you may add this service by selecting the Request Access to BSO Services link on the BSO Home Page.

Request Online SSN Verification
You may perform online verification of up to ten names and SSNs at a time, and receive immediate results. You may submit multiple requests for online verification.

Verification Results
Results are returned only for Name/SSN combinations that do not match or of individuals who are deceased according to Social Security's records.

Upload an Electronic File for Verification
You may upload an electronic file for verification. The file must be formatted according to the instructions in the SSNVS Handbook or on the SSNVS Help Web page. The successful submission of a file will return a tracking number to be used in retrieving verification results.

Status and Retrieval
If a file has been uploaded for SSN verification, you may either view or download the results. The results are usually available the next government business day and are available for 30 days.

You may request submission results by:

• Tracking Number,
• Date Range, or
• All Submissions.

If the number of names and SSNs that fail verification and/or belong to deceased individuals is ten or less, the results may be viewed online. Results will only be returned for requests that fail verification or belong to deceased individuals.

NOTE: For more information concerning the Social Security Number Verification Service, refer to the SSNVS Handbook.

SUBMITTING A W-2 WAGE FILE

Select the Submit a W-2 Wage File link on the BSO Home Page to submit an electronic file containing annual wage data to Social Security. BSO will begin accepting Tax Year 2005 submissions on December 19, 2005.

If you plan to use BSO to submit a W-2 wage file, the file must be formatted as described in the following Social Security publications:

For correction W-2c files ~

Go to www.socialsecurity.gov/employer/pub.htm to download the above publications, or call the Employer Reporting Assistance number at 1-800-772-6270 and ask them to mail you a copy.

If you are using commercial wage reporting software, check the software documentation or contact the manufacturer to verify the software uses the MMREF-1 and MMREF-2 formats.

Each file you submit using BSO must include the entire submission, starting with an RA record and ending with an RF record. (See MMREF-1 and MMREF-2 for information about submission record types.)

If you have submitted W-2 wage files on diskette in the past, Social Security encourages you to use BSO to submit your wage file for Tax Year 2005. The file format is the same for all of these media types.

NOTE: Tapes and cartridges are no longer accepted. Tax Year 2005 will be the last year that diskettes will be accepted.

Preparing Your File

Providing Information About Your Submission
Once you have prepared your wage file for submission, BSO will prompt you for the following information about your submission:

• Choose New W-2s/W-3s for current or previous tax year (MMREF-1) to submit a new W-2 wage file. New W-2 submissions will be accepted for Tax Year 2005 and prior years.
• Choose New W-2cs/W-3cs to correct mistakes on previously processed W-2 forms (MMREF-2) to submit a new W-2c wage file. You should choose this option if your previously submitted wage report processed completely, but you need to make a change to the reported information. New W-2c submissions will be accepted for Tax Year 2005 and prior years.
• Choose Resubmission to correct errors that prevented SSA from processing a previously submitted file ONLY if you received a Resubmission Notice from Social Security and are resubmitting your W-2 wage data. Refer to the notice for the Wage File Identifier (WFID) and receipt year. The receipt year is the year that Social Security began processing your original submission.

If the Employer Identification Number (EIN) listed in the RA record of the original submission is not the same as the EIN that you provided when you registered, you will not be able to use BSO to resubmit the file. For help with filing using other media types, call the Employer Reporting Assistance number at 1-800-772-6270.

• Select the Reconciliation option only if SSA notified you of discrepancies between money amounts shown on a Form W-3 sent to SSA and a Form 941 sent to the IRS, and you are submitting the file to correct this.

NOTE: If you are using W-2 Online to submit your wage data you should not attempt to submit using File Upload. Wage files created through W-2 Online must be submitted through W-2 Online.

After You Submit Your File
When the file has been transferred, BSO will display a confirmation that includes the date and time, the new filename, your original filename, the file size, and a Wage File Identifier (WFID) assigned to the submission for tracking purposes. USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGMENT FOR YOUR RECORDS. You will need the WFID to check the status of your submission.

The file size displayed on the acknowledgment of receipt should match the size of your original file. To determine the size of your original file in Windows Explorer, right-click on the filename (or tab to it and press Shift + F10) and select Properties . If the sizes do not match, call the BSO Technical Assistance number at 1-888-772-2970..

Communication Disruptions
If a communication disruption occurs while you are submitting a W-2 wage file, log in again and select the View Submission Status/Errors/Notice Information link from the BSO Home Page to determine whether the file transfer was successful. If the submission is not displayed, you will have to submit it again. Select the same submission type (New W-2, New W-2c, or Resubmission) that you initially selected.

CREATING FORMS W-2 ONLINE

Use the 'Create Forms W-2 Online' links on the BSO home page to:

• Enter Forms W-2 for Tax Year 2005.
• Create, save, print, and submit your Forms W-2 and Form W-3 for Tax Year 2005.
• Resume working with unsubmitted Forms W-2 you have saved.
• Download a file containing Forms W-2 and Form W-3 you have submitted using W-2 Online.

These features are described below.

About W-2 Online
W-2 Online is a service of Social Security that lets you create, save, print, and submit up to 20 Forms W-2 per W-3on the Internet. See the list of restrictions below to determine whether you can file using W-2 Online.

You need Adobe Acrobat Reader (version 5.0 or higher recommended) to view and print your Forms W-2 and Form W-3. For a free copy of Acrobat Reader go to www.adobe.com.

You may enter State and local data in W-2 Online so that this information is included on Forms W-2 that you can print and distribute to employees. Social Security will not examine this information or forward it to any State or local entity.

NOTE: The State and local totals from the W-2s will not be calculated for the employer file copy of the Form W-3 [Copy D], but they can be manually entered before saving or printing.

To make your wage reporting experience as simple as possible, organize your wage information before using W-2 Online. If you need help with the content of your wage report, contact the Internal Revenue Service at www.irs.gov and download instructions for completing Forms W-2 and W-3 or call 1-800-829-4933. For TDD/TTY call 1-800-829-4059.

You may download the IRS Form W-2 Report of Wages and Tax Information Instructions from the IRS Web site at www.irs.gov.

Restrictions

The following restrictions apply to all W-2 Reports, including those filed on paper:

• Agent Indicator Codes may not be filed using Forms W-2.
• Wage reports for employers in the Marshall Islands, Palau, and the Federated States of Micronesia may not be filed using Forms W-2. Employers should complete Internal Revenue Service Form 1120.
• Self-employed income recipients who are not paid wages by a church or religious organization should not file using Forms W-2.

NOTE: Self-employment income and applicable taxes must be reported on the Internal Revenue Service Form Schedule SE, as required by the Internal Revenue Service. If you have questions on self-employment income and tax reporting, visit the Internal Revenue Service at www.irs.gov or call 1-800-829-1040. For TDD/TTY call 1-800-8290-4059.

The following restrictions apply specifically to W-2 Online:

• Do NOT use W-2 Online if you are attempting to file Forms W-2c. Use W-2c Online instead.
• Do NOT use W-2 Online if you are filing for a tax year other than 2005.
• Do NOT use W-2 Online if you are filing for wages earned in American Samoa, Guam, Puerto Rico, the Northern Mariana Islands, or the Virgin Islands.
• Do NOT use W-2 Online if you are filing for United States military wages or using a military Employer Identification Number (EIN).
• Do not use W-2 Online if you are submitting "Third-party sick pay recap Forms W-2 and W-3" described in part 6 of Internal Revenue Service publication 15-A at www.irs.gov/pub/irs-pdf/p15a.pdf. A recap form is a special W-2 that does not contain an employee name or Social Security Number. Submit those on a paper Form W-2 with a W-3.
• You may enter up to 20 Forms W-2 per Form W-3 using this system.

Entering Forms W-2
Select the Enter Forms W-2 for Tax Year 2005 link on the BSO Home Page to begin working with W-2 Online. This will open the W-2 Online Information page. Proceed as described below for each W-2 Online page.

• The restrictions listed above are repeated on the W-2 Online Information page. If any of these restrictions apply, select the Cancel button to exit W-2 Online.
• Verify the registration contact information displayed on the W-2 Online Information page. If this information is no longer accurate, use the link provided to update it. This information will be saved with your report so that Social Security can contact you if a problem arises with your submission.
• Indicate whether you are filing for your company's employees or another company's employees. This information will be requested only if you provided an Employer Identification Number (EIN) when you registered.

NOTE: If you registered without an EIN and want to file for your own company's employees, you must obtain an EIN from the Internal Revenue Service, deactivate your PIN, and re-register.

• Select the Continue button. This will open the W-2 Online Employer Data page.

• Provide the information requested on the W-2 Online Employer Data page. The fields on this page correspond to boxes on the paper Form W-3 and should be completed the same way. Contact the Internal Revenue Service if you need assistance with providing this information.

NOTE: You may return to this page at any time while using W-2 Online, but you cannot change your selection for Kind of Payer.

• Select the Continue button. This will save your information and open the Form W-2 Online Form W-2 page.

You may download the IRS Form W-2 Report of Wages and Tax Information Instructions from the IRS Web site at www.irs.gov.

• Provide the information requested on the W-2 Online Form W-2 page. The fields on this page correspond to boxes on the paper Form W-2 and should be completed the same way. Contact the Internal Revenue Service if you need assistance with providing this information.
• When you are ready to enter the next Form W-2, select the New W-2 button. This will save your information and open another W-2 Online Form W-2 page.
• If more than four codes in Box 12 must be entered, select the New W-2 button and enter the additional Box 12 codes necessary. If more than one Form W-2 is needed, they all count towards the limit of 20 Forms W-2.
• When you have finished entering Forms W-2, select the Done button. This will save your information and open the W-2 Online Data Review page.

• The W-2 Online Data Review page lists summary information for each Form W-2 that you have saved. Use the View/Edit and Delete buttons to view, change, or delete the corresponding Form W-2.
• Select the New W-2 button to create another Form W-2.
• Select the Edit Employer Info button to change the employer information you entered on the W-2 Online Employer Data page.
• Select the Go to W-3 button when you have finished entering Forms W-2. This will open the W-2 Online Form W-3 page.
• Select the Save and Quit button if you want to exit W-2 Online without finalizing your report. Your employer information and Forms W-2 will be saved for 90 days or through December 8, 2006, whichever is first. THIS IS NOT AN EXTENSION OF THE FILING DEADLINE. To continue working with unsubmitted reports, select the Resume Unsubmitted W-2s link on the BSO Home Page.
• Select the Quit and Delete button if you want to exit W-2 Online without saving your work. The employer information and Forms W-2 you entered during this session and any previous session will be deleted.

• The W-2 Online Form W-3 page displays the Form W-3 you have created and lets you print or submit your report. You cannot edit the information displayed on this page, but you may enter additional information in some fields.

NOTE: If you need to change information displayed on the W-2 Online Form W-3 page, select the Return to W-2 Online Data Review link .

• Select the Print Wage Report button if you want to view or print your Forms W-2 and Form W-3 before submitting your report. You do not need to select this button if you want to view or print your forms after you have submitted your report. Follow the instructions provided to print your report.
• When you are ready to submit your report, read the legal statements on the W-2 Online Form W-3 page and, if you agree with these statements, select the Submit Wage Report button. This will cause your report to be submitted to Social Security.

Communication Disruptions
If a communication disruption occurs while you are creating a W-2 Online report, information that you had finalized by selecting the Continue, New W-2, or Done button will be saved. To retrieve a saved W-2 Online report, select the Resume Unsubmitted W-2s link on the BSO Home Page.

After You Submit Your W-2 Online Report
When you submit your W-2 Online report, BSO will display a receipt that includes the date and time, Employer Identification Number (EIN), employer name, Wage File Identifier (WFID), and a link to an Adobe file containing your Forms W-2 and Form W-3.

USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGEMENT FOR YOUR RECORDS. You will need the WFID to check the status of your submission.

To save your Forms W-2 and Form W-3 on your computer:

• Right-click on the Adobe file link (or tab to it and press Shift + F10) and
• Select Save As.

If you have already installed Acrobat Reader on your computer, select the Adobe file link to view or print your Forms W-2 and Form W-3. Otherwise, save the file as described above and use the link provided to obtain the software from Adobe's Web site.

By using BSO to create and submit your Forms W-2 online, you have provided your Forms W-2 and Form W-3 to Social Security.

Please do not mail paper copies of these forms to Social Security. The file has been sent to us electronically.

Resuming Work with Unsubmitted Forms W-2
Select the Resume Unsubmitted W-2s link on the BSO Home Page to continue working with W-2 Online reports that you have saved but not yet submitted. Social Security will delete any saved reports that you do not submit or update within 90 days or until December 8, 2006, whichever comes first.

You may have up to 50 'saved' reports. This is the maximum number of 'saved/unsubmitted' reports allowed at any time. When you have reached the 50 'saved' report limit you will not receive the option to Start a new W-2 report on the W-2 Online Unsubmitted Reports for Tax Year 2005 page. You must complete and submit one of the five 'saved' reports before you will be given the option to Start a new W-2 report. If you have more than one, but less than 5 saved reports, you will receive the Start a New W-2 Report option on the W-2 Online Unsubmitted Reports for Tax Year 2005 page. To review and/or edit these reports, you may use either the Resume Unsubmitted W-2s link or the Enter Forms W-2 for Tax Year 2005 link from the BSO Home Page.

Downloading Submitted Forms W-2
Select the Download Submitted W-2s link on the BSO Home Page to download the Adobe file containing your Forms W-2 and Form W-3 for a W-2 Online report submitted within the last 30 days. Adobe files will not be available after 30 days.

The W-2 Download for Tax Year 2005 page includes the WFID, Date Submitted, and Purge Date information.

CREATING FORMS W-2c ONLINE

This application will allow users to file online corrections to previously submitted Tax Year 2005 Forms W-2. W-2c Online will use some of the same functionality currently used in W-2 Online. This application will allow up to five Forms W-2c in each report.

Use the 'Create Forms W-2c Online' links on the BSO Home Page to:

• Enter Forms W-2c for Tax Year 2005.
• Create, save, print, and submit your Forms W-2c and Form W-3c for Tax Year 2005.
• Download a file containing Forms W-2c and Form W-3c you have submitted using W-2c Online.

About W-2c Online
W-2c Online is a service of Social Security that lets you create, print, and submit up to five Forms W-2c per W-3c on the Internet. Review the list of restrictions below carefully, verify your registration information and specify whether you are filing for yourself or another company to determine whether you can file using W-2c Online.

You need Adobe Acrobat Reader (version 5.0 or higher recommended) to print your Forms W-2c and Form W-3c. For a free copy of Acrobat Reader go to www.adobe.com.

To make your corrected wage reporting experience as simple as possible, organize your wage information before using W-2c Online. If you need help with the content of your corrected wage report, contact the Internal Revenue Service at www.irs.gov and download instructions for completing Forms W-2c and W-3c or call 1-800-829-4933. For TDD/TTY call 1-800-829-4059.

Restrictions
The following restrictions apply to all W-2c Reports, including those filed on paper:

• Previous W-2s where both the Name and SSN fields were blank may not be corrected.
• Agent Indicator Codes may not be corrected.
• You must verify your W-2 report has moved to COMPLETE status before attempting to file a correction.
• Corrected wage reports for employers in the Marshall Islands, Palau, and the Federated States of Micronesia may not be filed using Forms W-2c. Employers should complete Internal Revenue Service Form 1120X.
• Self-employed individuals may not file correction reports.
• Do NOT use W-2c Online if you are attempting to correct address information. Please complete IRS Form 8822.

NOTE: Self-employment income and applicable taxes must be reported on Internal Revenue Service Form Schedule SE, as required by the Internal Revenue Service. If you have questions about self-employment income and tax reporting, visit the Internal Revenue Service website at www.irs.gov or call 1 800-829-1040. For TDD/TTY, call 1-800-829-4059.

• Do NOT use W-2c Online if you are attempting to file Forms W-2.
• Do NOT use W-2c Online if you are filing corrections for a tax year other than 2005.
• Do NOT use W-2c Online if you are attempting to correct the Employment Type or the Establishment Number.
• Do NOT use W-2c Online if you are correcting a previous W-2c report.
• Do NOT use W-2c Online if you are correcting only State wage/ tax data (Boxes 15 through 20 on Form W-2c). SSA does not pass W-2c information to the States.
• Do NOT use W-2c Online if you are correcting wages earned in American Samoa, Guam, Puerto Rico, the Northern Mariana Islands, or the Virgin Islands.
• Do NOT use W-2c Online if you are correcting United States military wages or using a military Employer Identification Number (EIN).
• Corrections cannot be made to incorrectly filed EINs.
• Do not use W-2c Online if you are submitting "Third-party sick pay recap Forms W-2c and W-3c" described in part 6 of Internal Revenue Service publication 15-A at www.irs.gov/pub/irs-pdf/p15a.pdf. A recap form is a special W-2c that does not contain an employee name or Social Security Number. Submit those on a paper form W-2c with a W-3c.
• You may enter up to five Forms W-2c per Form W-3c.

Entering Forms W-2c
Select the Enter Forms W-2c for Tax Year 2005 link on the BSO Home Page to begin working with W-2c Online. This will open the W-2c Online Information page. Proceed as described below for each W-2c Online page.

• The restrictions listed above are repeated on the W-2c Online Information page. If any of these restrictions apply, select the Cancel button to exit W-2c Online.
• Verify the registration contact information displayed on the W-2c Online Information page. If this information is no longer accurate, use the link provided to update it. This information will be saved with your report so that Social Security can contact you if a problem arises with your submission.
• Indicate whether you are filing for your company's employees or another company's employees. This information will be requested only if you provided an Employer Identification Number (EIN) when you registered.
• Select the Continue button. This will open the W-2c Online Employer Data page.

• Provide the information requested on the W-2c Online Employer Data page. The fields on this page correspond to boxes on the paper Form W-3c and should be completed the same way. Contact the Internal Revenue Service if you need assistance with providing this information.

NOTE: You may return to this page at any time while using W-2c Online, but you cannot change your selection for Kind of Payer.

• Select the Continue button. This will save your information and open the W-2c Online Form W-2c page.

You may download the IRS Form W-2c Corrected Wage and Tax Statement Instructions from the IRS Web site at www.irs.gov.

• Provide the information requested on the W-2c Online Form W-2c page. The fields on this page correspond to the same boxes on the paper Form W-2c and should be completed the same way. Contact the Internal Revenue Service if you need assistance with providing this information.

The following are specific instructions for completing the boxes on the W-2c:

• A name, SSN, or money correction is required to create a W-2c.
• The entire original name must be entered as it appeared on the previous Form W-2.
• The Correct SSN, Name, City, State/Province, Country, and Zip/Postal Code are required to create a W-2c.
• If the SSN was incorrect on the previous W-2 form, the correct SSN must be entered in Box b and the incorrect SSN entered in Box h.
• Changes to only Box 14 through 20 will not be permitted. A name, SSN, or money correction in Boxes 1 through 12 must also be made in order to use W-2c Online.
• You may enter data in Boxes 15 through 20 so this information is included on the individual Forms W-2c that you can print and distribute to employees. Social Security will not examine this information, total it on the Form W-3c, or furnish it to the State or local entity. However, this information may be manually entered on the Form W-3c before submitting or printing.
• Medicare for Qualified Government Employment (MQGE) filers must complete the Previously Reported and Corrected Information fields for Box 5 if data for either Box 3 or Box 7 is entered.
• If a box was left blank on the original W-2, enter an amount of zero ($0.00) for 'originally reported'.
• If more than four codes in Box 12 must be entered, select the New W-2c button and enter the additional Box 12 codes necessary. If more than one Form W-2c is needed, they all count towards the limit of five Forms W-2c.
• When you are ready to enter the next Form W-2c, select the New W-2c button. This will open another W-2c Online Form W-2c page.
• When you have finished entering Forms W-2c, select the Done button. This will open the W-2c Online Data Review page.

• The W-2c Online Data Review page lists summary information for each Form W-2c that you have entered. Use the View/Edit and Delete buttons to view, change, or delete the corresponding Form W-2c.
• Select the New W-2c button to create another Form W-2c.
• Select the Edit Employer Info button to change the employer information you entered on the W-2c Online Employer Data page.
• Select the Go to W-3c button when you have finished entering Forms W-2c. This will open the W-2c Online Form W-3c page.
• Select the Save and Quit W-2c Online button if you want to exit W-2c Online without finalizing your report. Your employer information and Forms W-2c will be saved for 90 days or through December 8, 2006, whichever is first. THIS IS NOT AN EXTENSION OF THE FILING DEADLINE. To continue working with unsubmitted reports, select the Resume Unsubmitted W-2cs link on the BSO Home Page.
• Select the Quit and Delete button if you want to exit W-2c Online without saving your work. The employer information and Forms W-2c you entered during this session and any previous session will be deleted.

• The W-2c Online Form W-3c page displays the Form W-3c you have created and lets you print or submit your report. You cannot edit the information displayed on this page, but you may enter additional information in some fields.

NOTE: If you need to change information displayed on the W-2c Online Form W-3c page, select the button provided to return to the W-2c Online Data Review page.

• Select the Print Corrected Wage Report button if you want to view or print your Forms W-2c and Form W-3c before submitting your report. You do not need to select this button if you want to view or print your forms after you have submitted your report. Follow the instructions provided to print your report.
• When you are ready to submit your report, read the legal statements on the W-2c Online Form W-3c page and, if you agree with these statements, select the Submit Corrected Wage Report button. This will cause your report to be submitted to Social Security.

Communication Disruptions
If a communication disruption occurs while you are creating a W-2c Online report and you have not yet submitted your W-2c corrected wage file, all data entered will be lost. You will have to recreate and submit all corrected wage reports again.

If you have already selected the Submit Corrected Wage Report button and a communication disruption occurs, select the Download Submitted W-2cs link on the BSO Home Page to verify that Social Security has received your submission.

After You Submit Your W-2c Online Report
When you submit your W-2c Online report, BSO will display an acknowledgment of receipt that includes the date and time, Employer Identification Number (EIN), employer name, Wage File Identifier (WFID), and a link to an Adobe file containing your Forms W-2c and Form W-3c.

---

IMPORTANT: Employers are required by law to keep copies of these forms for four years.

---

USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGMENT FOR YOUR RECORDS . You will need the WFID to check the status of your submission.

To save your Forms W-2c and Form W-3c on your computer:

• Right-click on the Adobe file link (or tab to it and press Shift + F10) and
• Select Save As

---

TIP: You can download your Adobe file for up to 30 days after the submission date by selecting the Download Submitted W-2cs link from the BSO Home Page

---

If you have already installed Acrobat Reader on your computer, select the Adobe file link to view or print your Forms W-2c and Form W-3c. Otherwise, save the file as described above and use the link provided to obtain the software from Adobe's Web site.

By using BSO to create and submit your Forms W-2c online, you have provided your Forms W-2c and Form W-3c to Social Security. Please do not mail paper copies of these forms to Social Security. The file has been sent to us electronically.

Select the Resume Unsubmitted Form W-2cs link

Select the Resume Unsubmitted Form W-2cs link on the BSO Home Page to continue working with W 2c Online reports that you have saved but not yet submitted. Social Security will delete any saved reports that you do not submit or update within 90 days or until December 8, 2006, whichever comes first.

You may have up to 50 'saved' reports. This is the maximum number of 'saved/unsubmitted' reports allowed at any time. When you have reached the 50 saved report limit you will not receive the option to Start another W-2c report on the W-2c Online Unsubmitted Reports for Tax Year 2005 page. You must complete and submit one of the 50 saved reports before you will be given the option to Start another W-2c report.

If you have more than one, but less than 50 saved reports, you will receive the Start a New Report option on the W-2c Online Unsubmitted Reports for Tax Year 2005 page.

To review and/or edit these reports, you may use either the Resume Unsubmitted Form W-2cs link or the Enter Forms W-2c for Tax Year 2005 link from the BSO Home Page.

Downloading Submitted Forms W-2c
Select the Download Submitted W-2cs link on the BSO Home Page to download the Adobe file containing your Forms W-2c and Form W-3c for a W-2c Online report submitted within the last 30 days. Adobe files will only be available for 30 days.

W-2/W-2c Comparison Chart  

Media	Paper	Tape/ Diskette	Internet Upload	W-2 Online	W-2c Online
Number of W-2s /W-2cs	Up to 249	1 million	1 million	Maximum of 20	Maximum of five
SSA Processing Speed	Slower	Slower	Faster	Faster	Faster
Tax Year (TY)	1978-present	1978-present	1978-present	Current only	Current only
Print employee and employer copies of W-2s/W-2cs from file you created on the SSA Web site	No	No	No	Yes	Yes
Notify you of name/SSN mismatches	By letter if certain criteria are met	By letter if certain criteria are met	By letter if certain criteria are met	Online instantly	Online instantly
Save W-2s you created on the SSA Web site	NA	NA	NA	Yes	No
Use for territorial reports	Yes	Yes	Yes	No	No
Requires a software program	No	Yes	Yes	No	No
Receive instant receipt from SSA for your file	No	No	Yes	Yes	Yes

 

---

VIEWING SUBMISSION INFORMATION

Back to Table of Contents

If Report Wages to Social Security is the only service assigned to your PIN, then

Select the View Submission Status link on the BSO Home Page to:

• Check the status of your W-2 and W-2c data submissions.

If Report Wages to Social Security and Verify Social Security Numbers Online are the only services assigned to your PIN, then

Select the View Submission Status link on the BSO Home Page to:

• Check the status of your W-2 and W-2c data submissions.

If another service or combination of services is assigned to your PIN, then

Select the View Submission Status/Errors/Notice Information link on the BSO Home Page to:

• Check the status of your W-2 and W-2c data submissions,
• View notices from Social Security asking you to resubmit your data,
• Browse information about errors found in your submitted data, and
• Review summary information for the reports contained in your submission.

You can find a complete listing of available access services on page 12, in the section titled Accessing BSO Services.

If you filed using diskette or electronic data transmission, allow one to six weeks for your submission information to be available. Submission information is not available for paper submissions.

Use the drop-down list to specify a receipt year. The receipt year is the year that Social Security began processing your original submission. For resubmissions, the receipt year is identified on your original resubmission notice.

You may specify up to five submissions by entering the Wage File Identifier (WFID) for each. If you do not enter one or more WFIDs, all submissions will be displayed for the receipt year that you selected. For tax years prior to 2002, enter the Tape Library Control Number (TLCN) instead of a WFID.

If you are self-employed without an EIN and want to view information for Internet submissions, you must specify one or more WFIDs.

You can choose how you want to view submission information for the receipt year that you select. For example, select Processing Status to group submissions with the same processing status together.

After you have specified the above selection criteria, select the Continue button to display your submission information. The following information will be displayed for each identified submission:

• Receipt Date. The date that Social Security received the submission. If more than one version of the submission was received, the receipt date for the original submission will be displayed.
• WFID. The Wage File Identifier that Social Security assigned to the submission for tracking purposes.
• Version. A sequential number used to distinguish multiple submissions for the same WFID. Multiple versions are the results of corrected files resubmitted because the earlier file had critical errors.
• Submission Status. The date the submission assumed the indicated status.
• Status Date. The date the submission assumed the indicated status.
• Resubmission Notice. If Social Security asked you to correct your W-2 data and resubmit it, a View link will be displayed in this column. Select this link to view your resubmission notice.
• View Errors. If Social Security found errors in the submitted data, BSO will display two links in this column. Select the By Error Description link to view your error information by error description. Select the By Report Number link to view your error information by report number. All error descriptions will be identified as either Informational or Critical.
• CRITICAL ERRORS WILL CAUSE A SUBMISSION TO BE RETURNED AND MUST BE CORRECTED WHEN THE FILE IS RESUBMITTED. Informational errors will not prevent a file from being processed to completion, but should be noted and avoided in any future submissions.

---

TIP: Use the links provided on the error pages to view the error information that interests you.

---

• Submission Details. A Details link will be displayed in this column for every submission. Select this link to view the filing method (including volume serial number for tape and cartridge submissions), number of Forms W-3 or W-3c contained in the submission, and the original filename.
• Reports. Select this link to review summary information for all the reports contained in a particular submission, including report type, W-2/W-2c count, Social Security Wages, Medicare, Federal Taxable Income, and report status.

---

TIP: When you send a file to Social Security, it is identified as a submission. Each W-3 and the corresponding set of W-2s within a submission are identified as a report.

---

---

VIEWING EMPLOYER REPORT INFORMATION

Back to Table of Contents

Select the View Employer Report Status/Errors/Notice Information link on the BSO Home Page to check the status of employer reports for your company, or to browse information about errors found in your company's submitted data.

Use the drop-down list to specify the tax year for which you wish to view employer report information. The tax year is the year in which the wages were earned. Report information is not available for tax years prior to Tax Year 2002.

Employer report information is displayed only for reports submitted for Tax Year 2002 and later. Employer reports that have not yet been processed cannot be displayed. Money amounts displayed reflect how Social Security originally processed a report. Processed money totals may not reflect posted amounts due to corrections to wage reports, item correction based upon employee evidence or an adjustment of duplicate earnings data. This information should not be used for reconciliation or tax liability purposes. This information should not be used as the basis for a Form W-2c report. This application is only available for users who are not self-employed and who have one of the following roles: View File/Wage Report Status, Errors, and Error Notices, or View Name and Social Security Number Errors.

After you have specified a tax year, select the Continue button to display your employer report information. The following information will be displayed for each identified report : Report Type. Whether the employer report is a regular or corrected report. W-2 Count. The number of Forms W-2 or W-2c contained in the employer report. Social Security Wages, Medicare, and Federal Taxable Income. The original (W-2) or corrected (W-2c) Social Security, Medicare, and Federal Taxable Income for the employer report. Report Status. The current processing status for the employer report. Select results in this column for an explanation of status codes. IMPORTANT: If you are notified by SSA to resubmit a file that contained more than one employer report, correct all reports within a status of "Return" in the Report Status column of the employer report information display, but do not make any changes to reports that are listed as "Complete". Completed reports may be resubmitted without changes in the same file and will be identified as duplicate and not processed. Completed reports resubmitted with changes will be processed again and add to, not change, W-2 data originally filed under that EIN. Serious tax consequences will result for both employees and the employer if both reports are processed. Status Date. The date the employer report assumed the indicated status. Employer Report Details. Select the Details link to view the tax jurisdiction, earnings control number, reported number versus processed number of Forms W-2 or W-2c, employment type, establishment number, reported, processed and amended Social Security wages, Social Security tips, Medicare wages and tips, and Federal Taxable Income, as well as error information. View Errors. If errors were present in the report, a View Errors link will be present below the money totals. Select this link to view a description of the error. All error descriptions will be identified as either Informational or Critical. CRITICAL ERRORS WILL CAUSE A SUBMISSION TO BE RETURNED AND MUST BE CORRECTED WHEN THE FILE IS RESUBMITTED. Informational errors will not prevent a file from being processed to completion, but should be noted and avoided in any future submissions. Name/SSN Validation Notice. This notice will provide information about names and SSNs that failed to match SSA's records and what action should be taken. The View Name and Social Security Number Errors role is required to access this notice. See Accessing BSO Services for More information. ACKNOWLEDGING A RESUBMISSION NOTICE Back to Table of Contents Select the Acknowledge a Resubmission Notice link on the BSO Home Page to acknowledge that you received a notice from Social Security requiring you to resubmit your W-2 data. You must acknowledge receipt of resubmission notices. You will be asked to provide the Employer Identification Number (EIN), Wage File Identifier (WFID), and receipt year for the returned submission. Provide this information exactly as it appears on the notice you received from Social Security. You must also indicate whether Social Security returned your physical media (diskette), if applicable, or whether you filed using electronic media (the Internet or electronic data transmission). If you require help with acknowledging a resubmission notice, call the Employer Reporting Assistance number at the front of this booklet. If you have requested access to online notices, you may select the View Submission Status/Error/Notice Information link on the BSO Home Page and select the corresponding View link in the Resubmission Notice column. REQUESTING A RESUBMISSION EXTENSION Back to Table of Contents Select the Request a Resubmission Extension link on the BSO Home Page if you received a notice from Social Security requiring you to resubmit your W-2 data and you need to request a one-time 15-day extension. Before requesting an extension, acknowledge the resubmission notice as described in the Acknowledging a Resubmission Notice section. You may NOT request an extension if: You have previously resubmitted data for this Wage File Identifier (WFID) or More than 45 days have passed since the date on the resubmission notice. You will be asked to provide the Employer Identification Number (EIN), WFID, and receipt year for the returned submission. Provide this information exactly as it appears on the notice you received from Social Security. If you require help with acknowledging a resubmission notice, call the Employer Reporting Assistance number at the top of this page. If you have requested access to online notices, you may select the View Submission Status/Error/Notice Information link on the BSO Home Page and select the corresponding View link in the Resubmission Notice column. LOGGING OUT Back to Table of Contents Select the Logout link at the top or bottom of BSO pages when you are finished using BSO. This will open a page to confirm that you want to end your BSO session. Select Yes to exit BSO. GETTING HELP Back to Table of Contents Use the Help throughout BSO to view this handbook or other applicable online resources. Selecting the Help link will open a new browser window in addition to the one you are already using. You may need to manipulate your display to see both browser windows. To speak with a Social Security representative, see the telephone support numbers at the front of this booklet. For help by e-mail, select Contact SSA at the top and bottom of BSO pages or address your e-mail message to bso.support@ssa.gov. CAUTION: Social Security recommends that you not include private information, such as your Social Security Number, in Internet e-mail messages . Please be as specific as possible about your question or problem, including details about the Web page you were using, any error messages received, and all other relevant information. Include your phone number so that Social Security can contact you if necessary. ALSO ON THE INTERNET Back to Table of Contents Visit the Employer Reporting Instructions & Information Page at www.socialsecurity.gov/employer for a wealth of information of interest to filers. Select the Business Services Online Tutorial link on this page for an online tour of BSO. You will need Adobe Acrobat Reader (version 5.0 or higher is recommended) to view the BSO tutorial. For a free copy of Acrobat Reader, go to www.adobe.com.