TN 13 (07-90)
RS 01403.043 Acceptable Copies of Forms W-2/W-2c
A. Policy - Type of Copy
Both forms are multiple part forms.
2. Copy A (Both Forms)
Copy A (for Social Security Administration) is acceptable only if:
the employer is a magnetic media reporter; or
the employer verifies the issuance of the form to the employee; and
the requirements in RS 01403.041 and RS 01403.042 are met.
3. Other Copies
All are acceptable if the requirements in RS 01403.041 and RS 01403.042 are met.
B. Procedure - Copy a Verification
1. Magnetic Media Reporting
Check DEQY if same employer in preceding year or verify with RO magnetic media coordinator.
2. Employer Verification
Verify with a phone call or by mail.
Document file with statement on application form or other documentation record that: “Employer Reports Via Magnetic Media.”
C. Operating Policy - Photocopy Acceptability
Accept a photocopy without comparison to the original if the photocopy was submitted to support a claim for benefits or a request signed by an individual (or his/her survivor/representative) for revision of the individual's E/R.
2. Specific Criteria
must be legible; and
free of any question regarding authenticity; and
must meet requirements in RS 01403.041 and RS 01403.042.
There is no need to retain a copy or photocopy of an acceptable Form W-2 or Form W-2c in an initial determination unless fraud is suspected.
However, a photocopy must be made and certified if a Form W-2 or Form W-2c is submitted in an appeals (i.e., reconsideration, etc.) situation.
For b. above, retention will be for the life of the claims file.
D. Procedure - Photocopy Acceptability
1. Electronic Mode-Lag
Extract and record all necessary information from Forms W-2/W-2c on electronic record.
2. Manual Alternatives
When electronic mode is not available, retain certified photocopy or use Form SSA-768 (Certification of Evidence of Wages) if photocopying is illegible. See exhibit in RS 01403.130.
Extract and record all necessary information from Forms W-2/W-2c on correction forms. RS 01405.001 ff.