By Richard R. Hammar, J.D., LL.M., CPA
© Copyright 2001 by Church Law & Tax Report. All rights reserved. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Church Law & Tax Report, PO Box 1098, Matthews, NC 28106. Reference Code: m106 c0103
Filing Form W-2 electronically. There have been three important developments pertaining to Form W-2: (1) If your employees give their consent, you may be able to furnish Copies B, C, and 2 of Form W-2 to your employees electronically. See IRS Publication 15-A for additional information. (2) If you file your 2002 Forms W-2 with the Social Security Administration electronically (not by magnetic media), the due date is extended to March 31, 2003. For information on how to file electronically, call the SSA at 1-800-772-6270 or visit the Social Security Administration website (www.ssa.gov/employer). (3) You may file a limited number of Forms W-2 and W-3 online using the SSA website at www.ssa.gov/employer. The site also allows you to print out copies of the forms for filing with state or local governments, distribution to your employees, and for your records.