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