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Beginning January 26, 2009, employers will be able to submit Special Wage Payment files electronically using BSO. The Social Security Administration
will also continue accepting Special Wage Payments via paper Form SSA-131, computer tape, or cartridge models 3490 and 3480. Diskettes and
other cartridge models will not be accepted.
For more information, please see IRS Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, or
contact the Employer Services Liaison Officer (ESLO) for your 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
