Internal Revenue Service Form W-2 Wages and Tax Statement to SSA

Federally Mandated Reporting/Disclosure Form Program Title and Description

IRS Form W-2, Wages and Tax Statement

Who is Responsible for Reporting?

Primary Contact Stephen C. Foucart, Chief Financial Officer
Carrington 119 B

Secondary Contact
Teresa A. Lindsay, Payroll Manager
Carrington 119 C

Where is Report Physically Located?

Files are kept electronically

What should be reported?

  • Income, including non-cash payments of $600 or more
  • Social Security or Medicare tax withheld
  • Income tax that would have been withheld if the employee had claimed no more than one withholding allowance, or had not claimed exemption from withholding on IRS W-4, Employee's Withholding Allowance Certificate.

Why Should it be Reported?

The Social Security Administration uses the information from the IRS Form W-2 to determine eligibility for, and amount of Social Security benefits for workers and their dependents.

When Should it be Reported?

January 31, for the previous calendar year

Where is it to be Reported?

The Internal Revenue Service

How is it Reported?

Electronically to the SSA