The CAWR system authorizes the SSA and the IRS to:

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  enter into an agreement for jointly processing wage reports; and

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  share documents that are agreed upon as being necessary for purposes of implementing the annual wage reporting process.

Significant ways IRS and SSA work to improve wage reporting:

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  periodically review the method and effectiveness of data exchange processes for any changes that will improve processing;

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  participate in employer workshops and payroll conferences; and

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  conduct a review process for all IRS forms and publications.

SSA works with the IRS to provide automated data exchanges to improve:

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  wage reporting;

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  reconciliation; and

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  name and Social Security number (SSN) discrepancies (when name and SSNs do not match our records).

NOTE: SSA will maintain all federal tax returns and return information (FTI) received from the IRS in accordance with the Internal Revenue Code (IRC) section 6103(p)(4) and also comply with all additional Federal safeguards required by IRS Publication 1075 (Tax Information Security Guidelines for Federal, State, and Local Agencies).

Employers and submitters file the following forms with SSA:

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  Forms W-2 (Wage and Tax Statement),

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  Forms W-2c (Corrected Wage and Tax Statement),

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  Forms W-3 (Transmittal of Wage and Tax Statement),

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  Forms W-3c (Transmittal of Corrected Wage and Tax Statement).

Employers and submitters file the following forms with IRS:

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  Forms 941 (Employer's Quarterly Federal Tax Return),

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  Forms 943 (Employer's Annual Federal Tax Return for Agricultural),

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  Forms 944 (Employer's Annual Federal Tax Return),

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  Schedule H (Household Employment Taxes, Forms 1040).

NOTE: Employers and submitters reporting for employees in Guam, American Samoa, the U.S. Virgin Islands, Puerto Rico, and the Commonwealth of the Northern Mariana Islands file adaptations of these forms.

IRS requires employers and submitters to file:

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  Forms W-2 and W-3 annually with the SSA on or before January 31^st if filing electronically or on paper in the year following the wage reporting year. Note: Employers may request a single non-automatic extension of time to file Forms W-2 with the SSA by sending IRS Form 8809, Application for Extension of Time To File Information Returns, to the address shown on Form 8809. The extension will apply only to extraordinary circumstances or catastrophe.

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  Electronically, if filing 250 or more Forms W-2 or W-2c unless the IRS grants the employer a waiver. Employers can request a waiver from this requirement by filing Form 8508, Request for Waiver From Filing Information Returns Electronically, by submitting Form 8508 to the IRS at least 45 days before the due date of Form W-2, or 45 days before filing the first Form W-2c.

NOTE: We encourage employers to file electronically even if they are filing fewer than 250 Forms W-2 or W-2c. SSA no longer accepts filing of non-paper physical (magnetic) media such as tapes, cartridges, and diskettes.