Forms W-2/W-2c must be completed as required by IRS. Employer-prepared forms which
meet IRS specifications are acceptable (see RS 01403.041 and RS 01403.042).
NOTE: IRS permits employers to truncate Social Security numbers (SSNs) on employee copies
(B and C) of Forms W-2 and W-2c. Truncated SSNs are not allowed on Copy A (SSA copy).
Therefore, Forms W-2/W-2c, copies (B and C) with truncated SSN’s are acceptable evidence of wages as long as it contains sufficient identifying information
to clearly establish the employee to whom W-2/W-2c refers to (employee name, address,
personal identification number, etc.) and to clearly establish the employer's identity,
(employer’s name and address, employer identification number (EIN), etc.).