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Show Employers file W-2 Forms with Social Security Tax Guide," available from local IRS offices for free. Employers must now file Forms W-2 and W-2P with the Social Security Administration, Ad-ministration, and not with the Internal Revenue Service, Ser-vice, the IRS said. Deadline for filing these forms is by February 28, 1979. Previously, Form w-2, "Annual Wage and Tax Statement," and W-2P, "Statement for Recipients of Periodic Annuities, Pensions, Pen-sions, Retired Pay or IRA Payments," were filed with the IRS. The 1978 W-2 and W-2P W-2P are considerably different dif-ferent than the 1977 W-2and W-2P. It is important that the proper tax year W-2 and W-2P are used, the IRS said. Under the new procedure, the forms will be processed by the SSA which will then furnish the IRS with all data (including income tax data) on the forms. The change should reduce paperwork for employers because the forms will in- . elude Social Security coverage information as well as employee earnings information, with computations com-putations for quarterly wage coverage being determined on an annual basis, according to the IRS. Also, as part of this new Combined Annual Wage Reporting System, the IRS said, employers may report wage and tax information on paper, magnetic tape, or a variety of magnetic media. For reporting to SSA, em ployers must rememb er to attach Form W-3. "Transmittal "Tran-smittal of Income and Tax Statements," with copies of Forms W-2 and W-2P. The IRS emphasized that employers should use the pre-addressed labels sent to them. The labels are included in the mailout of Publicatiaon 393, "Federal Employment Tax Forms," The labels should be affixed to the Form W-3, "Transmittal "Tran-smittal of Income and Tax Statements." The address for mailing these forms is: Social Security Administration, Ad-ministration, Salinas Data Operations Center, Salinas, California 93911. For additional information, in-formation, IRS Publication ' 15, "Circular E-Employer's |