On line W-2's using Social Security Web site

[JG EA]

W-2 Instructions

You can obviously even attach photocopies to a paper return. But if the employer sends an original paper W2 to the SSA, it must be on an approved form, or it will be rejected.

Approved but no reference to perforated.

Type the entries on Form W-2 using black ink in 12-point Courier font. Copy A is read by machine and must be typed clearly with no corrections made to the entries or entries exceeding the size of the boxes. Entries completed by hand, in script or italics fonts, or in colors other than black cannot be read by the machines. Make all dollar entries on Copy A without the dollar sign and comma but with the decimal point (00000.00). Show the cents portion of the money amounts. If a box does not apply, leave it blank.

Send the whole Copy A page of Form W-2 with Form W-3 to SSA even if one of the Forms W-2 on the page is blank or void. Do not staple Forms W-2 together or to Form W-3. File Forms W-2 either alphabetically by employees' last names or numerically by employees' SSNs.

Davc

However, plain paper W-2s aren't legal. They are required to be printed on perforated stock.

I do see that EIC notices must be included with certain employees W-2's, but again I don't see the word perforated anywhere. Maybe I'm not using the right word?

[taxxcpa]

Filing W-2s

You can file plain paper W-2s. However 1099s must be on red forms.
See http://www.ssa.gov/employer/how.htm#paper

[AJsTax]

The EMPLOYEE

copy is required to be printed on easily separated forms. This requirement applies to any employer or service that prints w-2s for employees. If they print their own off line then there is no requirement.
We buy thousands of the 4-up blank perfed forms in order to meet this requirement.
Are we going to get shot if we do not do this?? probably not, but an informed employee might file a complaint and rightfully so.

[taxxcpa]

Perforated forms

copy is required to be printed on easily separated forms. This requirement applies to any employer or service that prints w-2s for employees. If they print their own off line then there is no requirement.
We buy thousands of the 4-up blank perfed forms in order to meet this requirement.
Are we going to get shot if we do not do this?? probably not, but an informed employee might file a complaint and rightfully so.

Anyone doing thousands of W-2s should definitely use perforated forms. However, for someone like me who may only do a dozen or so, you can print them on the same paper you use in your printer and slice them with a paper cutter.

[PIGLEE]

Thank you for all the input. I am going to do it on line this year.

Now, does anyone know if 1099's can be done online?????????

[taxxcpa]

1099s

Thank you for all the input. I am going to do it on line this year.

Now, does anyone know if 1099's can be done online?????????

Yes. I
You will need a software program like Drake which enables you to upload files to the IRS at

https://fire.irs.gov/firev1r/

There may be other programs that do it without your having to upload the data yourself.

[JG EA]

copy is required to be printed on easily separated forms. ...

I'm sure you are right. But where does it say that in W-2 instructions. I see that instruction in Form 1141 for substitute W-2's but do not see it for standard W-2's.

[appelman]

See also Gretel's post

See also Gretel's post of 11/24.

[AJsTax]

Pub 1141

".05 Employee copies of Form W-2 (Copies B, C, and 2), including those that are printed
on a single sheet of paper, must be easily separated. The best method of separation
13
is to provide perforations between the individual copies. Each copy should be easily
distinguished whatever method of separation is used.
Note. Perforation does not apply to printouts of copies of Forms W-2 that are furnished
electronically to employees (as described in Treasury Regulations Section 31.6051–1(j)).
However, these employees should be cautioned to carefully separate the copies of Form
W-2. See Publication 15-A, Employer’s Supplemental Tax Guide, and new Section 3 of
Part B for information on electronically furnishing Forms W-2 to employees."

For reference this is the quote from the Pub.
A substitute W-2 is any W-2 not printed on official W-2 forms provided by the IRS. So most any W-2 you see will be a substitute W-2. What you are calling standard W-2s is actually, for the most part, a substitute w-2.

[oceanlovin'ea]

1099's

I have been using esmartpayroll.com to file quarterly reports and do w-2's at the end of the year. You can do 1099's there also.

Cost is reasonable if you only have a few to do. One hint - if you are doing them for more than one company, have them all ready to do and do them at one time. The cost is discounted for the second form of the same kind on. So you might pay $4.95 for the first form and 2.95 for the second through the 10th one. But if you sign in and do one and then sign in another time to do another one, you will pay the 4.95 each time.

Linda

[JG EA]

...For reference this is the quote from the Pub.
A substitute W-2 is any W-2 not printed on official W-2 forms provided by the IRS. So most any W-2 you see will be a substitute W-2. What you are calling standard W-2s is actually, for the most part, a substitute w-2.

Again, I suspect you are right. But in the W-2 instructions it says you may print out the copies and it doesn't mention perforations. If it was a requirement, why wouldn't it mention perforations?

Online filing of Forms W-2 and W-3. You may file Forms W-2 and W-3 electronically by visiting the SSA's website at www.socialsecurity.gov/employer, and selecting “Business Services Online (BSO).” Once registered, you can upload electronic wage files or use the SSA's “Create Forms W-2 Online” to send electronic information to Social Security. W-2 Online allows you to create “fill-in” versions of Forms W-2 to file with the SSA and to print copies of the forms to file with state or local governments, distribute to your employees, and keep for your records. Form W-3 will be figured for you based on your Forms W-2, excluding state and local totals. For more information, see Online wage reporting below.

[appelman]

Really?

I did this several years ago. I did payroll for a business that did not get SS numbers for all the people that worked for her. Using the social security website was the only way I could do these without ss numbers.

It worked well. Don't know why I didn't keep doing it.

I should do that this year. Most of my clients only have 1 or 2 employees.

Linda

Did you really get the SS web site to accept them without SSN's? I'm amazed!

[Davc]

Interesting - Many of the W2s and Forms 1099R I receive from clients are on "ordinary" paper. This is especially true for my more computer-literate clients who download/print their own documents. Should I report everyone to the IRS for proper punishment??

The few W2s that I prepare are all electronically transmitted to the IRS at the time of preparation anyway, meaning the IRS never receives any piece of paper (perforated or not) from me.

Also, since (virtually) all of my tax clients efile, for a similar reason the government never even sees those documents in the first place.

FE

The instructions say that W-2s provided to employees must be on perforated paper if printed as multiple copies per page. The rule doesn't apply if they download them themselves. The same for 1099s but it's never been enforced or PERS here in OR would be in serious trouble.

[DonPriebe]

Or maybe one of each ...

The instructions say that W-2s provided to employees must be on perforated paper if printed as multiple copies per page.

We have one major (national) company in town that prints four copies per page. They have a horizontal perforation and a vertical dotted line with a "cut here" icon.