Tax Season Essentials: W-2 Social Security Box Moves

The Social Security Administration and the Internal Revenue Service have moved several boxes on Form W-2.

The "Employee's Social Security Number" box on the W-2 has moved from Box D to Box A. Meanwhile, the "Control Number" box, which some employers use to identify individual W-2 forms, has moved from Box A to Box D. In addition, the Form ID number ("22222") and the "Void" box have been relocated to the top left corner of Form W-2.

The agencies made the changes to enhance processing efficiency and to keep the employee's SSN from being seen through a window envelope. However, the Social Security Administration has received numerous paper Forms W-2 with the SSN in the wrong position, which can delay processing. There has also been a large number of paper W-2 forms with the surname in the wrong position, often overlapping the preprinted "22222" in the top left corner of the form.

Other problem areas on paper W-2 forms include SSNs in the Employee Identification Number box, data overlapping the Void box, W-2 forms with 2007 printed on them that are not the new revised forms, W-2 forms showing no Form ID box, and SSNs printed in the top left corner.

The agencies recommend reviewing Forms W-2 carefully, especially Copy A, before mailing them to Social Security's Wilkes-Barre processing center.

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