W-2s go to the Social Security Administration, not the IRS. Employers file electronically through SSA Business Services Online (BSO) or via payroll software, plus furnish copies to employees — all by January 31. Here is the full workflow and what you need to have ready.
Done in seconds. No sign-up required.
Go to ssa.gov/employer and create a BSO account under your employer identification number (EIN). New registrations can take several days to activate — don't wait until the last week of January. If you already have a BSO account from a prior year, confirm your login still works before year-end.
Pull annual totals for every employee: gross wages, Social Security and Medicare wages (which often differ from gross), federal withholding, state wages and withholding, 401(k) deferrals, and any fringe benefits. Totals must match the four quarterly 941s you already filed. Any mismatch triggers SSA and IRS reconciliation notices later.
Every W-2 needs a correct SSN and a deliverable address. Mismatched SSNs cause SSA rejections and potential penalties. If an employee left mid-year, confirm the address you have on file before you mail their copy — a returned-mail pile-up in February is avoidable.
If you use payroll software, the software generates W-2s and the corresponding electronic file (EFW2 format). If you are filing directly in BSO, use the W-2 Online form to key in each W-2, or upload an EFW2 file you produced elsewhere. Review every field — boxes 1, 3, 5, 16 are the most common mistake sites.
Submit copy A through BSO (or your payroll software's e-file flow). You will get a Wage File Identifier (WFID) as confirmation. Save it — the WFID is how you track submission status and make corrections if the SSA rejects any records.
By the same January 31 deadline, deliver copies B, C, and 2 to every employee. Mail via USPS (postmark rule applies), hand delivery, or electronic delivery if the employee gave written consent. Keep a distribution log in case an employee claims they never received theirs.
Most states require their own W-2 filing, usually with similar January 31 deadlines. A few states participate in the Combined Federal/State Filing program; most do not for W-2s. Check your state's revenue department portal, or let your payroll software handle it.
Since tax year 2023, the IRS requires electronic filing for any business submitting 10 or more information returns in aggregate. That total counts all information returns combined — W-2s plus 1099s plus 1095s plus others. If you paid eight contractors on 1099-NECs and have three employees on W-2s, you are at eleven returns and must file electronically.
Only allowed under 10 total information returns. Mail W-2 copy A plus Form W-3 to the SSA address in Wilkes-Barre, PA. No postmark rule on the SSA side — they must physically receive the forms by the deadline.
Required for 10+ returns. Use BSO directly (free) or have your payroll provider submit the EFW2 file. No separate Form W-3 — the transmittal data is built into the electronic submission.
The SSA matches every W-2 to its SSN database. A single digit off triggers a rejection notice months later, and can carry an incorrect-information penalty.
Box 1 (federal taxable wages) and Box 3 (Social Security wages) differ when employees deferred 401(k) contributions or had pre-tax benefits. Using the same number in both is the most frequent W-2 error.
Year-end W-2 totals must reconcile with the four 941s you filed quarterly. The SSA and IRS compare them — mismatches generate reconciliation letters that take months to resolve.
Employees who left mid-year often moved. A stack of "return to sender" W-2s in February means chasing new addresses and missing the January 31 furnish deadline on those.
The hardest part of filing W-2s is not the filing itself — BSO is straightforward once you are registered. The hardest part is remembering to start the week-of-January prep early enough to have clean data by January 31. A reminder set now solves that problem in a way that a calendar note does not.
Set the reminder for January 31 on the main W-2 filing reminder page. You will get an advance email 7 days before, which puts the prep on your desk the third week of January — with time to reconcile totals, chase missing SSNs, and file without rushing.
W-2s are filed with the Social Security Administration (SSA), not the IRS. The SSA shares wage data with the IRS after processing. Employers file through SSA Business Services Online (BSO) or through approved payroll software that submits on their behalf.
BSO is the free online portal the SSA provides for employers to file W-2s electronically. You can key in W-2s one at a time (W-2 Online), upload a wage file generated from payroll software (EFW2 format), or print paper-equivalent copies for your employees. Registration requires an SSA account and employer information.
Since tax year 2023, the IRS requires electronic filing for any business that files 10 or more information returns in aggregate (W-2s plus 1099s plus other information returns). If you have 10 or more employees, you must file electronically. Small employers under the 10-form threshold can still file on paper.
If you file on paper, yes — Form W-3 is the transmittal summary that accompanies copy A of your W-2s. If you file electronically through BSO or payroll software, a W-3 equivalent is generated automatically from your submission and you do not file a separate paper W-3.
Yes. Most payroll providers (Gusto, QuickBooks Payroll, ADP, Paychex, Patriot, and others) handle W-2 generation and e-filing to the SSA as part of their standard service. You review the W-2s inside the software and approve the submission. The SSA still receives the filing through BSO on the backend.
Before you file, you need confirmed SSNs and current addresses for every employee, accurate year-end payroll totals (including any retroactive adjustments), correct state wage and withholding data, and an active SSA BSO account if you are filing directly. Start pulling this in mid-January, not the last week.
Free, no account, 30 seconds. Advance emails land 7, 3, and 1 days before January 31 — enough time to reconcile, confirm SSNs, and file without rushing.
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