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For employers filing Special Wage Payments according to IRS Publication 957, SSA will accept Special Wage Payment reports from
employers via paper Form 131 or via 3490 and 3480 tape cartridge models only. If you have any questions concerning the submission
of Special Wage Payment reports to SSA, please refer to IRS Publication 957, or feel free to contact the ESLO for your SSA Region.
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Any territorial user, who can successfully use the domestic W-2c for corrections, can use the W-2c Online.
However, any territorial user who uses a form other than the domestic W-2c is restricted from using W-2c Online.
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www.socialsecurity.gov
