TN 13 (07-90)

RS 01403.043 Acceptable Copies of Forms W-2/W-2c

A. Policy - Type of Copy

1. General

Both forms are multiple part forms.

2. Copy A (Both Forms)

Copy A (for Social Security Administration) is acceptable only if:

  1. the employer is a magnetic media reporter; or

  2. the employer verifies the issuance of the form to the employee; and

  3. 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.

3. Documentation

Document file with statement on application form or other documentation record that: “Employer Reports Via Magnetic Media.”

C. Operating Policy - Photocopy Acceptability

1. General

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

The photocopies:

  1. must be legible; and

  2. free of any question regarding authenticity; and

  3. must meet requirements in RS 01403.041 and RS 01403.042.

3. Retention

  1. 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.

  2. 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.

  3. 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.

3. Prelag

Extract and record all necessary information from Forms W-2/W-2c on correction forms. RS 01405.001 ff.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301403043
RS 01403.043 - Acceptable Copies of Forms W-2/W-2c - 08/08/2012
Batch run: 08/08/2012
Rev:08/08/2012