3. Employee's Social Security Number (SSN)(p6)

An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN.

You should ask the employee to show you his or her social security card. The employee may show the card if it is available. Do not accept a social security card that says "Not valid for employment." A social security number issued with this legend does not permit employment. You may, but you are not required to, photocopy the social security card if the employee provides it. If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5, Application for a Social Security Card, and submit the necessary documentation. See the back cover of this publication for information on how to get and where to send the form. The employee must complete and sign Form SS-5; it cannot be filed by the employer. If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter "Applied For" in box d. Enter all zeroes in the SSN field if filing electronically. When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN.

Record the name and number of each employee as they appear on his or her social security card. If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Continue to use the old name until the employee shows you the replacement social security card with the corrected name.

If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2.

Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Visit www.socialsecurity.gov/employer/ssnv.htm for more information.

You must register online and receive authorization from your employer to use SSNVS. To register, visit SSA's website at www.ssa.gov/employer and click on the Business Services Online link. Follow the registration instructions to obtain a user identification (ID) and password. You will need to provide the following information about yourself and your company.

• Name.
• SSN.
• Date of birth.
• Type of employer.
• EIN.
• Company name, address, and telephone number.
• Email address.

When you have completed the online registration process, SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS.