TN 27 (04-09)
RS 02510.020 Special Wage Payments Reported on Employer Listings, Magnetic Media and the Internet
To reduce the number of erroneous enforcement actions and the number of beneficiary contacts, Field Offices (FO) should provide assistance to employers to help them in preparing electronic reports, magnetic media, or paper listings containing information on Special Wage Payments (SWPs). SWPs are certain payments made to retired employees in a taxable year (TY) but earned in a prior year.
The official guidance to employers for providing SWP reports is contained in IRS Publication 957. Always refer employers to this reference for proper and consistent formatting guidance.
Employers have three options for sending SWP reports to the Social Security Administration (SSA): Paper Listings, Magnetic Media, and Electronic Reporting via the Internet.
See RS 02510.020B.1. in this section if the employer wants to report by a paper listing.
See RS 02510.020B.2. in this section if the employer wishes to report by magnetic media.
See RS 02510.020B.3. in this section if the employer wishes to report by electronic submission
1. Reporting by paper listing
For paper listings, employers should follow the formatting guidance for paper listings as set forth in IRS Publication 957.
To be acceptable, the paper listing must contain the following:
A cover sheet including the name of the company; the employer’s identification number (EIN), the type of payment(s), and the year reported on the Form W-2.
A list in a 3-column format consisting of the employee’s name, the employee’s social security number (SSN), and the SWP amount.
Report only the SWP amount(s) included as a Social Security wage on the FormW-2 or in the total compensation amount, if no covered social security wages are posted. Employers should not report on this list amounts which are reported in the nonqualified plans box of the FormW-2.
Send the paper listings to the servicing FO.
For paper listings, FOs will input separately each number holder (NH) on the listing in accordance with MSOM EM 001.004.
If the listing will require more than 100 postings, the FO may elect to send the listing to Central Office. Central Office (CO) will forward the listing to the Program Service Center (PSC) for input. Mail these listings to: Social Security Administration
6401 Security Blvd 4281 ANNEX Bldg
Baltimore, MD 21235-6401
Attn: Erica S. Easter
2. Reporting on magentic media
For magnetic media reports, employers should:
Follow the formatting guidance for magnetic media reports to include a transmittal sheet as set forth in IRS Publication 957.
Mail media and transmittal to SSA via the address provided in IRS publication 957.
If employers or FOs have questions, they may contact the Employer Services Liaison Officer (ESLO) in the Regional Office. For a list of ESLOs, see (RM 01105.027F.).
3. Reporting electronically via the Internet
For electronic reporting via the Internet, employers should:
Follow the special formatting guidance for electronic reports as set forth in IRS Publication 957. NOTE: Format requirements for electronic filing differ from those for magnetic media.
Obtain an online account to conduct business on SSA’s website for employers, Business Services Online (BSO). Registration can be done from the “Business Services Online” login webpage, http://www.ssa.gov/bso/bsowelcome.htm .
If employers or FOs have questions, they may contact the Employer Services Liaison Officer (ESLO) in the Regional Office.