CONTACT INFORMATION

WHAT IS BSO?

Welcome to Business Services Online (BSO).

BSO offers Internet services for businesses and employers who exchange information with Social Security. This handbook focuses on wage reporting by employers as well as submitters.

To begin using BSO, you must first complete a one-time registration process as described in the Registering section of this document.

NEW FOR TAX YEAR 2008

• Effective Tax Year 2008, the BSO Electronic W-2 Filing Handbook is now exclusively available online.
• User Identification Number (User ID), (formerly Personal Identification Number (PIN)) will no longer be deactivated after 365 days of non-use. Passwords will expire after 90 days; you will be prompted to change your password when you login after it has expired in order to access BSO services.
• All 'Saved' but unsubmitted wage reporting done using W-2 Online or W-2c Online applications is now purged after 120 days from the creation date.
• Effective Tax Year 2008, the Personal Identification Number (PIN) has been renamed User ID. You may notice the PIN referred to as the User ID in SSA Employer Information.

SYSTEM REQUIREMENTS

SECURITY

BSO uses Secure Sockets Layer (SSL) communications protocol and 128-bit line encryption to protect your privacy. These technologies prevent eavesdropping and ensure that date is transmitted securely over the Internet.

If your browser supports 128-bit encryption, you should see the phrase '128-bit encryption' or '128-bit cipher strength' when you select Help/About from your browser menu.

NOTE: To work with BSO, your browser must be set to accept cookies. This is the default setting for most browsers. If you receive a request to store a file on your computer, select Yes. BSO cookies will be deleted when you close your browser.

BSO AVAILABILITY

BSO normally operates during the following hours, including holidays, and may be available at other times as well:

IMPORTANT DATES

December 2008
Wage Reporting applications will not be available from December 5, 2008 until December 8, 2008. IMPORTANT: The last day to submit a W-2 or W-2c Online for TY 2007 will be December 4, 2008.

Beginning December 8, 2008
BSO will begin accepting Tax Year 2008 submissions on December 8, 2008.

NOTE : BSO may experience delays in processing submissions due to high submission volume. Please check the BSO Internet website for updated information regarding potential delays in processing your submission.

March 31, 2009
The Internal Revenue Service will consider electronic annual wage reports for Tax Year 2008 to be late if they are submitted after March 31, 2009.

NOTE : BSO offers other services not related to employers and the wage reporting / SSN verification processes. For information on these services, please visit the BSO website.

REGISTERING

You must register in order to use BSO. You do not need to re-register every year; however you will be prompted to change your password if you login after 90 days.

Every BSO user must register personally. YOU MAY NOT REGISTER ON BEHALF OF ANOTHER PERSON.

To register, choose Registration. Go to : www.socialsecurity.gov/bso/bsowelcome.htm

If You Are a New Employee or Newly Self-Employed

You will not be able to complete the online registration process if:

If either of the above statements applies to you, begin the online registration process as described on the following pages. BSO will display a message asking you to provide additional information to SSA in order to complete the registration process and receive your User ID.

Information You Will Need to Register

The information you provide when you register allows us to contact you, if necessary, and to confirm your identity before issuing a User ID.

You will also be asked to create and enter a personal password of your choosing.

NOTE:Your full name, Social Security Number, and date of birth will be verified against Social Security records for user registration.

If you do not have a Social Security Number because you do not work in the United States, leave the "Social Security Number" field blank. This will let you continue registering without providing this information. If you register without providing a Social Security Number, additional authentication will be required before you can use the BSO services.

User ID Registration

When you are ready with the above information, follow these steps to register online:

NOTE: If your browser does not support 128-bit encryption, an authorization error message will be displayed when you select the Registration link.

Your BSO Password
At the time of registration, you must enter your own personal password. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed and passwords are not case sensitive. Secure your password and do not share it with anyone.

You do not need to re-register every year; however you will be prompted to change your password if you login after 90 days.

Your User ID and Password are both required to log in to BSO.

Immediately after registering, you will be able to update your user registration information, request access to the BSO services, deactivate your User ID, change your password and add/update your employer information.

Complete Phone User Registration
If you began the user registration process by calling the Employer Customer Service Personnel, or have been directed to call the Employer Reporting Assistance number during your online registration, you may complete your BSO user registration by selecting your own unique password online.

Select the Complete Your Phone Registration Complete button on the BSO Welcome page under Welcome to Business Services Online Section and enter the following information:

LOGGING IN

To log in to BSO:

If You Forgot Your Password

If you forgot your password, you can request a new one. There are two methods to request a new password - by mail, or by answering three random questions out of five knowledge-based questions you previously answered during registration or at login. If you request a new password by mail, a temporary password will be sent to you in the mail. You will not be able to use BSO until you receive your temporary password.

Option 1: To request a new password by mail:

After you request a new password, your old password will no longer work. When you receive your temporary password, you may log in to BSO and will be prompted to change your password. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed and passwords are not case sensitive.

Option 2: To replace a forgotten password by answering knowledge-based questions:

• You must provide your User ID to access the Forgot Your Password link,
• Select the forgot your Password link to the right of the Password field on the Login page. This will open the Forgot Password page.
• Answer the three randomly chosen questions that you had previously answered. Answers are not case sensitive but should match your previous answers.
• Enter your new password and re-enter to confirm it. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed and passwords are not case sensitive.

If you require help with requesting a new password, call the Employer Reporting Assistance number at 1-800-772-6270.

ADD YOUR EMPLOYER INFORMATION

After receiving your User ID the next step is to Request Access to BSO Services. Certain service suites require associated employer information. If a service suite is selected from Request Access to BSO Services and employer information is required, you will be directed to the Add Your Employer Information page.

Even if you plan to use BSO on behalf of another company, you should provide information about your own company when you enter company information.

You will be asked for the following information:

• Your type of association with the employer.
• Employer Identification Number (EIN).
• Business or Organization Name, and
• Third-party submitter indication.

Self-Employed and No EIN? If you are self-employed and have an employee(s) working for you, for whom you report wages, you must obtain an EIN from the Internal Revenue Service before registering. For instructions on applying for an EIN, go to the IRS web page: Employer Identification Number (EIN) - How to apply, http://www.irs.gov.businesses/small/article/0,,id=97860,00.html. However, if you are self-employed and do not have any employees for whom you report wages, you may register without an EIN by selecting the "I am Self-Employed" and my earnings are reported on IRS Schedule SE (Self-Employment Earnings)" listed on the Add Your Employer Information screen.

When you are ready with the above information, follow these steps to Add Your Employer Information and start your Request to Access BSO Services:

• Select the Add Your Employer Information link from the message provided to you in Request Access to BSO Services or from the Account Maintenance menu. This will open an important user certification statement.
• Select the I Accept button to indicate that you have read and understand the user certification statement and agree to its contents. This will open the employer information form.
• Provide the requested information on the employer information form. All fields are mandatory unless they are labeled as optional. Optional fields may be left blank if they do not apply. For assistance with completing the employer information form, select the Help link for tips on completing the form.
• When you have completed the employer information form, select the Submit Employer Information button. BSO will verify your association with this EIN against Social Security records.
• Once you receive the screen indicating your employer information was added successfully, select the Request Access to BSO Services button to continue the process to request BSO services.

ACCESSING BSO SERVICES

Once you have registered to use BSO, you will need to request access to BSO services:

NOTE: Reporting wages (uploading a file or filling in W-2 screens) does not require an activation code, unless you are a foreign or volunteer user. Once you have completed your registration, you may begin reporting wages immediately.

Users who are already registered and use BSO services may add or change services by selecting the Request Access to BSO Services link from the Account Maintenance menu on the BSO Main Menu page.

BSO has the following services available under SSA Services Suite for Employers:

Report Wages to Social Security

• Create, save, resume, print, and submit Forms W-2 and W-2c Online,
• Upload wage submission files that are prepared in the Electronic Filing (EF) format, and
• Acknowledge resubmission request notices in the event SSA was unable to complete your report and notified you of errors that are required to be fixed.
• Request a one-time extension for resubmission.

Once you have requested the BSO services you need, Social Security will send an activation code(s) to you or your employer, depending on the service(s) you have requested.

Some applications within the BSO suites of services require a higher level of security. Therefore, your employer must approve the usage of some of these applications.

The following table indicates the type of user, the type of access, and where the activation code will be sent:

Activate Access to BSO Services

Certain BSO services require an activation code to be entered prior to first use. Log in to BSO and select the Activate Access to BSO Services link from the Account Maintenance page. On the Activate Access to BSO Services page, you will enter each activation code. After you have activated the requested services, you may begin using your BSO services immediately. You will not have access to those services until they have been activated.

NOTE:You may receive multiple activation codes, but not all services require activation codes. You do not need an activation code for wage reporting unless you are a foreign user.

Remove Access to BSO Services

If you no longer require a service in BSO, you may deactivate some or all of your access via the Remove Access to BSO Services link from the Account Maintenance page. On the Remove Access to BSO Services page, you may remove access by checking the box next to the service and selecting the Remove button. You may remove only service(s) to which you have access. If you remove access to any service(s) in error, you must re-request access on the Request Access to BSO Services page.

Re-Request Activation Codes

If you have requested access to any BSO service and have not received your activation code(s) from Social Security, select the Re-Request Activation Codes link from the Account Maintenance page. You may re-request activation code(s) if it has been at least 10 days since you requested access to BSO services. The activation code will expire after 60 days if it has not been activated. If it has been 60 days or more since you requested access, you must start over and request access to BSO services on the Request Access to BSO Services page.

NOTE: Some activation codes are sent directly to your employer. Check with your employer to verify if the activation code(s) have been received.

MAINTAINING YOUR REGISTRATION AND EMPLOYER INFORMATION

Use the 'Account Maintenance' links on the BSO Main Menu page to:

• Update your registration information
• Change your password,
• Deactivate your User ID,
• Add/Update employer information, and
• Remove your employer information.

Update Your Registration Information

Select the Update Your User Registration link on the Account Maintenance page to change the contact information you provided when you registered. If you require help with updating your contact information, call the Employer Reporting Assistance number at 1-800-772-6270.

The Social Security Number (SSN) entered during initial User Registration cannot be updated on the Update Your User Registration screen. In order to update your SSN you must deactivate your current User ID and re-register to enter new SSN information on the User registration screen.

Change Your Password

Select the Change Your Password link on the Account Maintenance page to change your password at any time. Your password must contain any combination of eight letters and numbers (e.g. 9580859A or frog2828). Special characters are not allowed and passwords are not case sensitive.

Deactivate Your User ID

Select the Deactivate Your User ID link on the Account Maintenance page to deactivate your User ID in the event it is disclosed to an unauthorized party. Prompt User ID deactivation helps to ensure the security of the information you provide to Social Security.

If you require help with deactivating your User ID, call the Employer Reporting Assistance number at 1-800-772-6270.

Deactivating your own User ID does not prevent you from obtaining a new User ID.

Add/Update Your Employer Information

Select the Add/Update Your Employer Information link on the Account Maintenance page to add or update the following employer information you provided during the Add Your Employer Information process:

• Business or Organization Name, and
• Third-party submitter indication.

The Employer Identification Number (EIN) and your employer association type entered in the Add Your Employer Information screen cannot be updated. You must first Remove Your Employer Information which will deactivate your current services associated with this employer. After you have removed your employer information, you can return to the Account Maintenance menu and Add Your Employer Information for your new employer. You must then Request Access to BSO Services for your newly added employer.

Remove Your Employer Information

Select the Remove Your Employer Information link on the Account Maintenance page to remove your associated employer information and deactivate all services requested under that employer. To request services under a new employer, select the Request Access to BSO Services button from the Remove Your Employer Information Successful page or use the Request Access to BSO Services link from the Account Maintenance page.

WHAT IS SOCIAL SECURITY VERIFICATION SERVICE (SSNVS)?

The Social Security Number Verification Service (SSNVS) is a secure interactive suite of Internet services for employers and third party submitters (acting on behalf of employers). SSNVS enables employers and submitters to verify employee names and Social Security Numbers (SSNs) via the Internet.

See www.socialsecurity.gov/employer/ssnv.htm for more information.

• Verify up to ten names and SSNs online, and receive immediate results,
• Upload batch files of up to 250,000 names and SSNs and usually receive results the next government business day,
• Check the status of files submitted for batch processing,
• Download and/or view submission results, and
• View and print the SSNVS Handbook.

NOTE: Before accessing SSNVS, you must register for a User ID. If you need more information, please refer to the REGISTERING section of this handbook. If you already have an active BSO User ID and password, you may add this service by selecting the Request Access to BSO Services link on the Account Maintenance page.

Request Online SSN Verification
You may perform online verification of up to 10 names and SSNs at a time, and receive immediate results. You may submit multiple requests for online verification.

Verification Results
All submissions will receive a verification result code indicating if the Name/SSN submitted was verified or unverified when matched against SSA's master files.

Upload an Electronic File for Verification
You may upload an electronic file for verification. The file must be formatted according to the instructions in the SSNVS Handbook or on the SSNVS Help Web page. The successful submission of a file will return a confirmation number to be used in retrieving verification results.

Status and Retrieval
If a file has been uploaded for SSN verification, you may either view or download the results. The results are usually available the next government business day and are available for 30 days.

You may request submission results by:

• Confirmation Number,
• Date Range, or
• All Submissions.

NOTE: For more information concerning the Social Security Number Verification Service, refer to the SSNVS Handbook.

WHAT IS TELEPHONE NATIONAL 800 NUMBER EMPLOYER VERIFICATION (TNEV)?

The Telephone National 800 Number - Employer Verification (TNEV) is an automated version of the Social Security Number Verification Service (SSNVS) developed and implemented June 7, 2008, for employers and third-party submitters (acting on behalf of employers). TNEV enables employers and submitters to verify employee names and Social Security Numbers (SSNs) via the telephone.

TNEV provides employers who call the National 800 Number and soon the Employer 800 Number (August 2, 2008) the capability to use speech recognition technology to access this automated application to verify up to 10 employee SSNs per interaction. This will be done by using a User ID/Password authentication process. Callers will utilize SSA's Business Services Online (BSO) to complete the User ID registration, authentication and authorization processes, consistent with the SSNVS application business process. Only callers who are authorized to use SSNVS will be able to use the automated telephone process.

The automated responses are limited to one of the following possibilities:

• Verified - Data matches Social Security Administration's records
• Verified but deceased - Data matches Social Security Administration's records and our records indicate the person is deceased. If you need further assistance, please have the employee contact their Field Office.
• SSN is not in Social Security Administration's records
• Name and DOB match; Gender code does not match
• Name and Gender code match; DOB does not match
• Names matches; DOB and Gender do not match
• Name does not match; DOB and Gender code not checked
• SSN did not verify; other reason

SUBMITTING A W-2 WAGE FILE

Select the Submit a W-2 Wage File link on the BSO Main Menu page to submit an electronic file containing annual wage data to Social Security, or to resubmit a file that has been returned to you for correction. BSO will begin accepting Tax Year 2008 submissions on December 8, 2008.

If you plan to use BSO to submit a W-2 wage file, the file must be formatted as described in the Social Security publications listed below.

Go to www.socialsecurity.gov/employer/pub.htm to download the above publications, or call the Employer Reporting Assistance number at 1-800-772-6270 and ask them to mail you a copy.

Note : Resubmission files should be in the same format as the original submission.

For example, if your original submission used either the EFW2 or EFW2C format, your resubmission files should use the EFW2 or EFW2C formats, respectively.

If you are using commercial wage reporting software, check the software documentation or contact the manufacturer to verify the software uses the EFW2 or EFW2C formats.

Each file you submit using BSO File Upload must include the entire submission, starting with an RA / RCA record and ending with an RF / RCF record. For information about submission record types see EFW2 and EFW2C.

If you have submitted W-2 wage files on diskette in the past, Social Security encourages you to use BSO to submit your wage file for Tax Year 2007. The file format is the same for this filing method. Social Security no longer accepts diskettes or CDs.

Preparing Your File

Providing Information About Your Submission

• Choose New W-2s/W-3s for current or previous tax year (EFW2) to submit a new W-2 wage file. New W-2 submissions will be accepted for Tax Year 2007 and prior years.


• Choose New W-2cs/W-3cs to correct mistakes on previously processed W-2 forms (EFW2C) to submit a new W-2c wage file. You should choose this option if your previously submitted wage report processed completely, but you need to make a change to the reported information. New W-2c submissions will be accepted for Tax Year 2007 and prior years.


• Choose Resubmission to correct errors that prevented SSA from processing a previously submitted file ONLY if you have received a Resubmission Notice from Social Security and are resubmitting your corrected EFW2C file. Refer to the notice for the Wage File Identifier (WFID) and receipt year. The receipt year is the year that Social Security began processing your original submission.

If the Employer Identification Number (EIN) listed in the RA record of the original submission is different than the EIN that you provided when you registered, you will not be able to use BSO to resubmit the file. For help with filing using other media types, call the Employer Reporting Assistance number at 1-800-772-6270.

• Select the Reconciliation option only if SSA notified you of discrepancies between money amounts shown on a Form W-3 sent to SSA and a Form 941 sent to the IRS, and you are submitting the file to correct this.

When you have finished providing the above information, select the Continue button to open the next page. Use the Browse button to locate the file you want to submit and then select the Submit button to send your file to Social Security.

NOTE: If you are using W-2 Online or W-2c Online to submit your wage data, you should not attempt to submit the resulting file using Wage File Upload. Wage files created through W-2 Online or W-2c Online must be submitted through W-2 Online or W-2c Online.

After You Submit Your File

When the file has been transferred, BSO will display a confirmation that includes the date and time, the new filename, your original filename, the file size, and a Wage File Identifier (WFID) assigned to the submission for tracking purposes. USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGMENT FOR YOUR RECORDS. You will need the WFID to check the status of your submission.

The file size displayed on the acknowledgment of receipt should match the size of your original file. To determine the size of your original file in Windows Explorer, right-click on the filename (or tab to it and press Shift + F10) and select Properties. If the sizes do not match, call the BSO Technical Assistance number at 1-888-772-2970.

Communication Disruptions

If a communication disruption occurs while you are submitting a W-2 wage file, log in again and select the View Submission Status/Errors/Notice Information link from the BSO Main Menu page to determine whether the file transfer was successful. If the submission is not displayed, you will have to submit it again. Select the same submission type (New W-2, New W-2c, or Resubmission) that you initially selected.

CREATING FORMS W-2 ONLINE

About W-2 Online

W-2 Online is a service of Social Security that lets you create, save, print, and submit up to 20 Forms W-2 per W-3 per session on the Internet with no limit on the number of sessions. A Form W-3 is created for each W-2 Online session, even if multiple sessions are for the same Employer Identification Number (EIN). See the list of restrictions below to determine whether you can file using W-2 Online.

You need Adobe Acrobat Reader (version 5.0 or higher recommended) to view and print your Forms W-2 and Form W-3. For a free copy of Acrobat Reader go to www.adobe.com.

You may enter State and local data in W-2 Online so that this information is included on Forms W-2 that you can print and distribute to employees. Social Security will not examine this information, will not total it on the W-3, and will not forward it to any State or local entity.

NOTE: The State and local totals from the Forms W-2 will not be calculated for the employer file copy of the Form W-3 [Copy D], but they can be manually entered before saving or printing.

To make your wage reporting experience as simple as possible, organize your wage information before using W-2 Online. If you need help with the content of your wage report, contact the Internal Revenue Service at www.irs.gov and download instructions for completing Forms W-2 and W-3 or call 1-800-829-4933. For TDD/TTY call 1-800-829-4059.

You may download the IRS Form W-2 Report of Wages and Tax Information Instructions from the IRS website at www.irs.gov/formspubs/index.html.

Restrictions

• Agent Indicator Codes may not be filed using Forms W-2.
• Self-employed individuals who are not paid wages by a church or religious organization should not file using Forms W-2.

NOTE: Self-employment income and applicable taxes must be reported on the Internal Revenue Service Form Schedule SE, as required by the Internal Revenue Service. If you have questions on self-employment income and tax reporting, visit the Internal Revenue Service at www.irs.gov or call 1-800-829-1040. For TDD/TTY call 1-800-829-4059.

Entering Forms W-2

Select the Enter Forms W-2 for Tax Year 2008 link on the BSO Main Menu page to begin working with W-2 Online. This will open the W-2 Online Information page. Proceed as described below for each W-2 Online page.

W-2 Online Information Page

W-2 Online Employer Data Page

W-2 Online Form W-2 Page

W-2 Online Data Review Page

W-2 Online Form W-3 Page

Communication Disruptions
If a communication disruption occurs while you are creating a W-2 Online report, information that you had finalized by selecting the Continue, New W-2, or Done button will be saved. To retrieve a saved W-2 Online report, select the Resume Unsubmitted W-2s link on the BSO Main Menu page.

After You Submit Your W-2 Online Report
When you submit your W-2 Online report, BSO will display a receipt that includes the date and time, Employer Identification Number (EIN), employer name, Wage File Identifier (WFID), and a link to an Adobe file containing your Forms W-2 and Form W-3.

USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGEMENT FOR YOUR RECORDS. You will need the WFID to check the status of your submission.

To save your Forms W-2 and Form W-3 on your computer:

• Right-click on the Adobe file link (or tab to it and press Shift + F10) and
• Select Save As.

If you have already installed Acrobat Reader on your computer, select the Adobe file link to view or print your Forms W-2 and Form W-3. Otherwise, save the file as described above and use the link provided to obtain the software from Adobe's website.

By using BSO to create and submit your Forms W-2 online, you have provided your Forms W-2 and Form W-3 to Social Security.

Please do not mail paper copies of these forms to Social Security. The file has been sent to us electronically.

Resuming Work with Unsubmitted Forms W-2
Select the Resume Unsubmitted W-2s link on the BSO Main Menu page to continue working with W-2 Online reports that you have saved but not yet submitted. Social Security will delete any saved reports that you do not submit or update within 120 days or until December 1, 2009, whichever comes first.

You may have up to 50 'saved' reports. This is the maximum number of saved/unsubmitted reports allowed at any time. When you have reached the 50 'saved' report limit you will not receive the option to Start another W-2 report on the W-2 Online Unsubmitted Reports for Tax Year 2008 page. You must complete and submit one of the 50 'saved' reports before you will be given the option to Start another W-2 report.

If you have more than one, but fewer than 50 'saved' reports, you will receive the Start a New Report option on the W-2 Online Unsubmitted Reports for Tax Year 2007 page.

To review and/or edit these reports, you may use either the Resume Unsubmitted W-2s link or the Enter Forms W-2 for Tax Year 2007 link from the BSO Main Menu page.

Downloading Submitted Forms W-2
Select the Download Submitted W-2s link on the BSO Main Menu page to download the Adobe file containing your Forms W-2 and Form W-3 for a W-2 Online report submitted within the last 30 days. Adobe files will not be available after 30 days.

The W-2 Download for Tax Year 2007 page includes the WFID, Date Submitted, and Purge Date information.

CREATING FORMS W-2c ONLINE

This application will allow users to file online corrections to previously submitted Tax Year 2007 Forms W-2 regardless of the original form of submission. W-2c Online will use some of the same functionality currently used in W-2 Online. This application will allow up to five Forms W-2c, per session with no limit on the number of sessions.

Use the Create Forms W-2c Online link on the BSO Main Menu page to:

• Enter Form W-2c for Tax Year 2007,
• Create, save, print, and submit your Forms W-2c and Form W-3c for Tax Year 2007,
• Resume working with unsubmitted Forms W-2c you have saved, and
• Download a file containing Forms W-2c and Form W-3c you have submitted using W-2c Online.

About W-2c Online
W-2c Online is a service of Social Security that lets you create, print, and submit up to five Forms W-2c for each W-3c per session on the Internet with no limit on the number of sessions. See the list of restrictions below to determine whether you can file using W-2c Online.

You need Adobe Acrobat Reader (version 5.0 or higher recommended) to print your Forms W-2c and Form W-3c. For a free copy of Acrobat Reader go to www.adobe.com.

To make your wage correction reporting experience as simple as possible, organize your wage information before using W-2c Online. If you need help with the content of your corrected wage report, visit the Internal Revenue Service at www.irs.gov/formspubs/index.html and download instructions for completing Forms W-2c and W-3c or call 1-800-829-4933. For TDD/TTY call 1-800-829-4059.

Restrictions The following restrictions apply to all W-2c reports, including those filed on paper:

NOTE: Self-employment income and applicable taxes must be reported on Internal Revenue Service Form Schedule SE, as required by the Internal Revenue Service. If you have questions about self-employment income and tax reporting, visit the Internal Revenue Service website (www.irs.gov)
or call 1-800-829-1040. For TDD/TTY, call 1-800-829-4059.

The following restrictions apply specifically to W-2c Online:

Entering Forms W-2c Select the Enter Forms W-2c for Tax Year 2007 link on the BSO Main Menu Page to begin working with W-2c Online. This will open the W-2c Online Information page. Proceed as described below for each W-2c Online page.

W-2c Online Information Page

W-2c Online Employer Data Page

NOTE: You may return to this page at any time while using W-2c Online, but you cannot change your selection for Kind of Payer.

You may download the IRS Form W-2c Corrected Wage and Tax Statement Instructions from the IRS website at www.irs.gov/formspubs/index.html.

W-2c Online Form W-2c Page

The following are specific instructions for completing the boxes on the W-2c:

W-2c Online Data Review Page

W-2c Online Form W-3c Page

NOTE: If you need to change information displayed on the W-2c Online Form W-3c page, select the Return to W-2c Online Form W-3c page, select the Return to W-2c Online Data Review link.

Communication Disruptions

If a communication disruption occurs while you are creating a W-2c Online report that you had finalized by selecting the Continue, New W-2c, or Done button, the report will be saved. To retrieve a saved W-2c Online report, select the Resume Unsubmitted W-2cs link on the BSO Main Menu Page.

After You Submit Your W-2c Online Report

USE YOUR BROWSER MENU OR TOOLBAR TO SAVE OR PRINT THIS ACKNOWLEDGMENT FOR YOUR RECORDS . You will need the WFID to check the status of your submission.

To save your Forms W-2c and Form W-3c on your computer:

If you have already installed Acrobat Reader on your computer, select the Adobe file link to view or print your Forms W-2c and Form W-3c. Otherwise, save the file as described above and use the link provided to obtain the software from Adobe's website.

By using BSO to create and submit your Forms W-2c online, you have provided your Forms W-2c and Form W-3c to Social Security.

Please do not mail paper copies of these forms to Social Security. The file has been sent to us electronically.

Resuming Work with Unsubmitted Forms W-2c

Select the Resume Unsubmitted W-2cs link on the BSO Main Menu page to continue working with W-2c Online reports that you have saved but not yet submitted. Social Security will delete any saved reports that you do not submit or update within 120 days or until December 1, 2009, whichever comes first.

You may have up to 50 'saved' reports. This is the maximum number of 'saved/unsubmitted' reports allowed at any time. When you have reached the 50 'saved' report limit you will not receive the option to Start another W-2c report on the W-2c Online Unsubmitted Reports for Tax Year 2007 page. You must complete and submit one of the 50 'saved' reports before you will be given the option to Start another W-2c report. You can submit up to five Forms W-2c per submission.

If you have more than one, but fewer than 50 saved reports, you will receive the Start a New Report option on the W-2c Online Unsubmitted Reports for Tax Year 2007 page.

To review and/or edit these reports, you may use either the Resume Unsubmitted Form W-2cs link or the Enter Forms W-2c for Tax Year 2008 link from the BSO Main Menu page.

Downloading Submitted Forms W-2c

Select the Download Submitted W-2cs link on the BSO Main Menu page to download the Adobe file containing your Forms W-2c and Form W-3c for a W-2c Online report submitted within the last 30 days. Adobe files will only be available for 30 days.

The W-2c Download for Tax Year 2008 page includes the WFID, Date Submitted, and Purge Date information.

W-2/W-2c Comparison Chart

VIEWING SUBMISSION INFORMATION

If Report Wages to Social Security is the only service assigned to your User ID, then

Select the View Submission Status link on the BSO Main Menu page to:

• Check the status of your W-2 and W-2c data submissions.

If Report Wages to Social Security and Verify Social Security Numbers Online are the only services assigned to your User ID, then

Select the View Submission Status link on the BSO Main Menu page to:

• Check the status of your W-2 and W-2c data submissions.

If another service or combination of services is assigned to your User ID, then

Select the View Submission Status/Errors/Notice Information link on the BSO Main Menu page to:

• Check the status of your W-2 and W-2c data submissions,
• View notices from Social Security asking you to resubmit your data,
• Browse information about errors found in your submitted data, and
• Review summary information for the reports contained in your submission.

You can find a complete listing of available access services in the section titled Accessing BSO Services.

Allow one to six weeks for your submission information to be available. Submission information is not available for paper submissions.

Use the drop-down list to specify a receipt year. The receipt year is the year that Social Security began processing your original submission. For resubmissions made after December 5, 2008, choose receipt year 2009. Social Security will process these submissions in 2009. The receipt year for a resubmission can be found on your original resubmission notice.

You may specify up to five submissions by entering the Wage File Identifier (WFID) for each submission. If you do not enter one or more WFIDs, all submissions will be displayed for the receipt year that you selected. For tax years prior to 2002, enter the Tape Library Control Number (TLCN) instead of a WFID.

If you are self-employed without an EIN and want to view information for Internet submissions, you must specify one or more WFIDs.

You can choose how you want to view submission information for the receipt year that you select. For example, select Processing Status to group submissions with the same processing status together.

After you have specified the above selection criteria, select the Continue button to display your submission information. The following information will be displayed for each identified submission:

VIEWING EMPLOYER REPORT INFORMATION

Select the View Employer Report Status/Errors/Notice Information link on the BSO Main Menu page to check the status of employer reports for your company, or to browse information about errors found in your company's submitted data.

Use the drop-down list to specify the tax year for which you wish to view employer report information. The tax year is the year in which the wages were earned. Report information is not available for tax years prior to Tax Year 2002.

Employer report information is displayed only for reports submitted for Tax Year 2002 and later. Employer reports that have not yet been processed cannot be displayed. Money amounts displayed reflect how Social Security originally processed a report. Processed money totals may not reflect posted amounts due to corrections to wage reports, item correction based on employee evidence, or an adjustment of duplicate earnings data. This information should not be used for reconciliation or tax liability purposes. This information should not be used as the basis for a Form W-2c report. This application is only available for users who are not self-employed and who have either one of the following roles: View File/Wage Report Status, Errors, and Error Notices, or View Name and Social Security Number Errors.

After you have specified a tax year, select the Continue button to display your employer report information. The following information will be displayed for each identified report:

Also displayed are the following totals for Social Security Wages, Social Security Tips, Medicare Wages and Tips, and Federal Taxable Income:

ACKNOWLEDGING A RESUBMISSION NOTICE

Select the Acknowledge a Resubmission Notice link on the BSO Main Menu page to acknowledge that you received a notice from Social Security requiring you to resubmit your W-2 data. You must acknowledge receipt of resubmission notices.

You will be asked to provide the Employer Identification Number (EIN), Wage File Identifier (WFID), and receipt year for the returned submission. Provide this information exactly as it appears on the notice you received from Social Security.

If you require help with acknowledging a resubmission notice, call the Employer Reporting Assistance number at 1-800-772-6270.

If you have requested access to online notices, you may select the View Submission Status/Error/Notice Information link on the BSO Main Menu page and select the corresponding View link in the Resubmission Notice column.

REQUESTING A RESUBMISSION EXTENSION

Select the Request a Resubmission Extension link on the BSO Main Menu page if you received a notice from Social Security requiring you to resubmit your W-2 data and you need to request a one-time 15-day extension.

Before requesting an extension, acknowledge the resubmission notice as described in the Acknowledging a Resubmission Notice section.

You may NOT request a resubmission extension if:

• You have previously resubmitted data for this Wage File Identifier (WFID), or
• More than 45 days have passed since the date on the resubmission notice.

You will be asked to provide the Employer Identification Number (EIN), WFID, and receipt year for the returned submission. Provide this information exactly as it appears on the notice you received from Social Security.

If you require help with acknowledging a resubmission notice, call the Employer Reporting Assistance number at 1-800-772-6270.

If you have requested access to online notices, you may select the View Submission Status/Error/Notice Information link on the BSO Main Menu page and select the corresponding View link in the Resubmission Notice column.

LOGGING OUT

Select the Logout link at the top or bottom of BSO pages when you are finished using BSO. This will open a page to confirm that you want to end your BSO session. Select Yes to exit BSO.

GETTING HELP

Use the BSO Help link throughout BSO to view this handbook or other applicable online resources. Selecting the BSO Help link will open a new browser window in addition to the one you are already using. You may need to manipulate your display to see both browser windows.

To speak with a Social Security representative, see the telephone support numbers at the front of this handbook. For help by e-mail, select Contact SSA at the top or bottom of BSO pages or address your e-mail message to bso.support@ssa.gov.

Please be as specific as possible about your question or problem, including details about the Web page you were using, any error messages received, and all other relevant information. Include your phone number so that Social Security can contact you if necessary.

ALSO ON THE INTERNET

Visit the Employer Reporting Instructions & Information Page at www.socialsecurity.gov/employer for a wealth of information of interest to filers. Select the Business Services Online Tutorial link on this page for an online tour of BSO. You need Adobe Acrobat Reader (version 5.0 or higher is recommended) to view the BSO tutorial. For a free copy of Acrobat Reader, go to www.adobe.com.