The Social Security Administration (SSA) has revised publications EFW2 and EFW2C, respectively providing electronic filing direction for forms W-2 and W-2c. The revised publications, effective for tax year 2025, make a number of biographic and contact elements required where the specifications previously did not require them.
The following elements are now required for electronic filing of forms W-2 and W-2c: the submitter’s email address; and the employers delivery address, city, state, ZIP code, contact name, contact phone number, & contact email.
