Employers, Please Note—
Need help? If you have questions about reporting on Form
Specific information needed to complete Form W-2GU is
W-2GU, call the information reporting customer service site
available in a separate booklet titled the 2014 General
toll free at 1-866-455-7438 or 304-263-8700 (not toll free).
Instructions for Forms W-2 and W-3. You can order these
For TTY/TDD equipment for persons who are deaf, hard of
instructions and additional forms by calling toll free 1-800-
hearing, or have a speech disability, call 304-579-4827 (not
TAX-FORM (1-800-829-3676). You also can get forms and
toll free). The hours of operation are 8:30 a.m. to 4:30 p.m.
instructions at IRS.gov.
Eastern time.
Caution. Do not send the SSA Forms W-2GU and W-3SS
E-filing. If you file 250 or more Forms W-2GU, you must file
that you have printed from IRS.gov. The SSA is unable to
electronically. Even if you are not required to file
process these forms. Instead, you can create and submit
electronically, doing so can save you time and effort.
them online. See E-filing, later.
Employers may now use the SSA's W-2 Online service to
Caution. If an employee is the civilian spouse of an active
create, save, print, and submit up to 50 Forms W-2GU at a
duty servicemember, you may be required to file a Form
time over the Internet. When you e-file with the SSA, no
W-2, Wage and Tax Statement, or the equivalent form for the
separate Form W-3SS filing is required. An electronic Form
relevant U.S. possession instead of Form W-2GU. For
W-3SS will be created for you by the W-2 Online service. For
details, see Military Spouses Residency Relief Act (MSRRA)
information, visit the SSA’s Employer W-2 Filing Instructions
in the 2014 General Instructions for Forms W-2 and W-3.
& Information website at
or contact your Employer Services Liaison Officer (ESLO) at
Due dates. By February 2, 2015, furnish Copies B and C to
1-510-970-8247 (not toll free).
each person who was your employee during 2014. By
March 2, 2015, send Copy A of Forms W-2GU and W-3SS to
Future developments. Information about any future
the SSA. However, if you file electronically, the due date is
developments affecting Form W-2GU and its instructions
March 31, 2015. See the separate instructions.
(such as legislation enacted after we release them) will be
posted at