Revenue Procedure Form 2001-26 Forms W-2 And W-3 (Page 4 of 21) in pdf

quirements for Form W–2 and who are

ployers using magnetic or electronic

timely provide the employee copies may

not granted a waiver may be subject to

media are cautioned to obtain the most re-

subject the employer to penalties. Em-

penalties. Since many state and local

cent revision of the MMREF-1 and sup-

ployers needing additional time to file

governments accept Form W-2 data on

plements due to possible changes in the

Form W-2 (paper, magnetic media, or

magnetic media or electronically, savings

specifications and procedures.

electronic) with the SSA may request an

may be obtained if magnetic media or

.04 Employers not filing on magnetic

extension of time to file by submitting

electronic data is used for filing with both

media or electronically must file a paper

Form 8809, Request for Extension of

the SSA and state or local governments.

Copy A of Form W-2 with the SSA using

Time to File Information Returns, to the

In many instances, the state or local gov-

either the IRS printed official form or a

IRS/MCC “ATTN: Extension of Time

ernment is willing to accept the data for-

privately printed substitute paper form

Coordination” at the address listed in

mat specifications set out in the SSA’s

that exactly meets the specifications

Sec. 3.01, above. The extension request

publication “Magnetic Media Reporting

shown in Parts B and C of this revenue

should be filed as early as possible, but

and Electronic Filing (MMREF–1)”.

procedure.

must be postmarked (for paper or mag-

You must contact each individual state or

.05 Employers may design their own

netic media) no later than the due date of

local taxing agency to receive approval

statements to give to employees. This ap-

the forms (February 28, 2002). Exten-

and make arrangements to file electroni-

plies to employers who file with the SSA

sions for electronically filed Forms W-2

cally or on magnetic media.

on magnetic media, electronically, or on

must be postmarked no later than April

EMPLOYERS

WHO

FILE

paper. Employee statements designed by

1, 2002. DO NOT SEND FORM 8809

FORM W–2 INFORMATION ON

employers must comply with the require-

TO THE SSA.

MAGNETIC MEDIA OR ELEC-

ments shown in Parts B and C, below.

NOTE: APPROVAL OF THE EX-

TRONICALLY (USING MMREF–1

.06 Employers who terminate their

TENSION IS NOT AUTOMATIC. Ap-

INSTRUCTIONS) WITH THE SSA

business must provide their employees

proval or denial is based on administra-

MUST NOT SEND THE SAME DATA

with Form W-2 on or before the due

tive criteria and guidelines.

The

TO THE SSA ON PAPER FORMS

date of their final Form 941. Employ-

requestor will receive an approval or de-

W-2. This would result in duplicate re-

ers must also file Forms W-2 and W-3

nial letter from the IRS and must allow a

porting and may subject the filer to un-

with the SSA by the last day of the

minimum of 30 days from the date of the

necessary contacts by the SSA or IRS.

month that follows the due date of their

request for the IRS to respond. You do

.02 MMREF-1, Magnetic Media Re-

final Form 941. See Rev. Proc. 96–57,

not have to wait for a response before fil-

porting and Electronic Filing (SSA Pub.

1996–2 C.B. 389, for information on

ing your return. File your return as soon

No. ICN, revised, 2001) contains specifi-

automatic extensions.

as it is ready. If you have received a re-

cations and procedures for filing Form

Note: Use of a reporting agent or

sponse, positive or negative, do not send

W-2 information electronically or on

other third-party payroll service

a copy of the letter or Form 8809 with

magnetic media with the SSA. The

provider does not relieve an employer

your return. Form 8809 may be obtained

MMREF-1 format is mandatory begin-

of the responsibility to ensure that

on the IRS Web Site at

ning with TY 2001 wage reports regard-

Forms W-2 are provided to employees

or by using the IRS Fax Forms Program

less of the media utilized including mag-

and filed correctly with the SSA on

at 703-368-9694, or by calling 1-800-

netic tape, tape cartridge, diskette, or

time.

829-3676.

electronic.

.07 Forms W-2 for 2001, filed on

.08 When requesting extensions of

.03 MMREF-1 may be obtained by

paper or magnetic media must be filed

time for more than 10 employers, the IRS

writing to:

with the SSA on or before February 28,

encourages filers to submit the request on

2002.

Employers who file electronic

tape, tape cartridge (4mm, 8mm, or Quar-

Social Security Administration

Forms W-2 for 2001 must file them on

ter Inch Cartridge), 3-1/2 inch diskette, or

OCO, DES

or before April 1, 2002. Copies B, C,

electronically. Transmitters requesting

Attn: Employer Reporting

1, and 2 must be furnished to the em-

an extension of time to file for more

Services Center

ployee by January 31, 2002. If em-

than 50 employers are required to file

300 North Greene Street

ployment ended before December 31,

the extension request on magnetic

Baltimore, MD 21290-0300.

2001, the employee may be furnished

media or electronically. Transmitters

Employers may also call their local SSA

his/her copy any time after employment

who submit requests for multiple em-

Employer Service Liaison Officer

ends, but no later than January 31,

ployers will receive one approval letter

(ESLO) to obtain the MMREF-1 (see list

2002. However, if the employee re-

with an attached list of employers cov-

of Employer Service Liaison Officers’

quests Form W-2, you must furnish him

ered under that approval. Publication

telephone numbers at the end of this doc-

or her the completed copies within 30

1220, Specifications for Filing Forms

ument). The MMREF-1 is also available

days of the request or within 30 days of

1098, 1099, 5498, and W-2G Magneti-

on the SSA Online Wage Reporting Ser-

the final wage payment, whichever is

cally or Electronically, provides informa-

vice (OWRS) dial up or via the SSA Web

later. This requirement is met if the

tion on how to file requests for exten-

Site The

form is properly addressed, mailed, and

sions of time on tape, tape cartridge

number for the OWRS dial up is (410)

postmarked on or before the due date.

(4mm, 8mm, or Quarter Inch Cartridge),

966-4105 (not a toll-free number). Em-

Failure to timely file with the SSA or to

3 -1/2 inch diskette, or electronically.

Revenue Procedure Form 2001-26 Forms W-2 And W-3 Page 4

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