518-373-4111
Employer W-2 notices from the Social Security Administration (SSA) will start being sent in the spring of 2019. These are Employer Correction Request Notices (also known as Educational Correspondence or “EDCOR” notices), and all employers that file W-2 forms containing any name and social security number (SSN) mismatches will receive the notices. Any employers and payroll providers (and other third-party services) that had any mismatches on 2017 W-2s started receiving initial notices last month, informing them of any mismatches (but not how many mismatches there were). These initial notices also contain background information about the policy and provide resources to help employers ensure their 2018 W-2s are filed with correct information.
Starting in March or April of 2019, any employer filing at least one 2018 Form W-2 with a name and SSN mismatch will receive an EDCOR notice from the SSA. Employers will be informed of the number of mismatches and that corrections are needed in this notice. Employers that filed paper (non-electronic) W-2s for 2018 or filed their W-2s late will begin receiving the notices in September of 2019.
The IRS imposes a penalty for every W-2 submission with a name and SSN mismatch, so it’s critical for employers to address these issues as soon as they receive the notice.
The SSA has a webpage with sample notices, steps to resolve mismatches, and FAQs. Contact GTM with any questions at (518) 373-4111.
