The Social Security Administration (SSA) recently released a second version of the Specifications for Filing Forms W-2 Electronically (EFW2) and Forms W-2c Electronically (EFW2C) for tax year 2026 reporting. The update includes formatting requirements for the new Employer Signature PIN.
The SSA separately added a statement on its website clarifying that the Employer Signature PIN is optional for tax year 2026. However, if an employer does opt in for 2026, both the employer and third-party submitters are required to use the PIN in their W-2 filings.
The Employer Signature PIN (RE Record Position 319-328) must follow the exact format described in the EFW2. The PIN has 3 parts separated by hyphens: S, a unique 6-digit number, and a single checksum digit calculated using the Luhn algorithm. Fill with blanks if no valid Employer Signature PIN is available.
The EFW2C update also mistakenly describes fields related to the Reported Uncollected Employee Tax on Tips (Codes A and B) as valid through tax year 2026 in the “What’s New” section, however these fields are consistently described elsewhere as valid through tax year 2025. These fields should not be used for tax year 2026 or beyond.
The tax year 2026 EFW2 can be found here.
The tax year 2026 EFW2C can be found here.
