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Form Instructions W-3 (PR) online NV: What You Should Know

All Forms are transmitted electronically and printed. The specifications (Form W-2C) are in the document that comes with the file.  This guide has been superseded and no longer available. However, a complete set of printed specifications are still available on SSA's Website at. SSA has published the current and updated specifications for filing the W-2C. The new specifications are effective with the filing date of April 1, 2017. A new document, W-2C Information, has been published to reflect the new specifications. Publication of the new specifications in 2023 may not be done on the same day as filing the W-2C with your employer as has been the case with previous forms.  SSA is not currently aware of this possibility. If it comes to that, we will issue the necessary guidance regarding which method of filing the W-2C will be used, depending on which method your employer uses. This guidance cannot be used by employers to determine if your salary for 2023 should be filed in your pay period on or before April 1, 2017. Please be advised, although the guidelines below pertain to filing the W-2C, it is also advisable to contact SSA to correct errors in the W-2C. You will find a link to this contact information in the “General Notes and Instructions” section of the Form W-2C document. A current copy of the filing instructions can be found on the Form W-2C page of this Website. However, there is not yet a direct link to the new instructions. If you are unsure of the latest instructions, the link can be accessed via this link: W-2C Instructions Information for Employers — IRS Filing the Forms Information about Form W-2 and how it is filed is available at IRS.gov under the “Tax” section. Additional documents related to filing the Forms are available at IRS.gov, including Forms 4971 and 4971R. Forms 4971 is also used to file W-2C; see Forms 4971R in Publication 1463 for more information. If the W-2C is filed electronically, the Form W-3 should be filed automatically. Employer Responsibilities and Payment of Wages Employers are responsible for providing each employee with appropriate information about employer responsibilities for filing the correct Form W-2.

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