Specifications for filing Form W-2c on magnetic media or electronically are contained
in SSA’s MMREF-2, Magnetic Media Reporting and Electronic Filing of W-2c Information.
To download the MMREF-2, visit the SSA web site at www.socialsecurity.gov/employer. To obtain a copy of the MMREF-2, call the SSA Employer Reporting Branch at 1-800-772-6270.
Information about Forms W-2c magnetic media filing instructions, electronic filing,
selected IRS and SSA forms and publications, and general topics about information
reporting is also available from SSA’s Business Services Online (BSO). BSO can be
accessed from the SSA web site shown in the preceding paragraph.
To submit Forms W-2c on magnetic media or electronically, contact the SSA Employer
Service Liaison Officer (ESLO) for your state. Call 1-800-772-6270 for your State’s
ESLO phone number. Employers in the U.S. Virgin Islands may call 787-766-5574. Employers
in American Samoa and Guam may call 510-970-8247.