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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6051-2

Information returns on Form W-3 and Social Security Administration copies of Forms W-2.

Official textecfr.govlast amended

# (a) In general.

Every employer who is required to make a return of tax under § 31.6011(a)-1 (relating to returns under the Federal Insurance Contributions Act), § 31.6011(a)-4 (relating to returns of income tax withheld from wages), or § 31.6011(a)-5 (relating to monthly returns) for a calendar year or any period therein, shall file the Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the employer with respect to wages paid during the calendar year. An employer may not truncate an employee's social security number to appear in the form of an IRS truncated taxpayer identification number (TTIN) on copies of Forms W-2 filed with the Social Security Administration. Each Form W-2 and the transmittal Form W-3 shall together constitute an information return to be filed with the Social Security Administration as indicated on the instructions to such forms. For the requirement to submit the information on Form W-2 on magnetic media, see section 6011(e) and § 301.6011-2 of this chapter (Procedure and Administration Regulations).

# (b) Corrected returns.

The Social Security Administration copies of corrected Forms W-2 (or magnetic tape or other approved media) for employees for the calendar year shall be submitted with Form W-3 (or Form 4804), on or before the date on which information returns for the period in which the correction is made would be due under paragraph (a)(3)(ii) of § 31.6071(a)-1, to the Social Security Administration office with which Forms W-2 are required to be filed.

# (c) Cross references.

For provisions relating to the time for filing the information returns required by this section and to extensions of the time for filing, see sections 6071 and 6081 and the regulations in this part under sections 6071 and 6081. For the penalties applicable to information returns and payee statements, see sections 6721 through 6724 and the regulations in part 301 under sections 6721 through 6724.

# (d) Applicability date.

This section is applicable for statements required to be filed under section 6051 July 3, 2019.

(68A Stat. 747, 26 U.S.C. 6051; 68A Stat. 917, 26 U.S.C. 7805)

[T.D. 7351, 40 FR 17145, Apr. 17, 1975, as amended by T.D. 7580, 43 FR 60160, Dec. 26, 1978; T.D. 8155, 52 FR 34357, Sept. 10, 1987; T.D. 8344, 56 FR 15042, Apr. 15, 1991; T.D. 8636, 60 FR 66141, Dec. 21, 1995; T.D. 9061, 68 FR 34799, June 11, 2003; T.D. 9861, 84 FR 31720, July 3, 2019]

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In this part (40 sections)
  1. 31.6001-2 · Additional records under Federal Insurance Contributions…
  2. 31.6001-3 · Additional records under Railroad Retirement Tax Act.
  3. 31.6001-4 · Additional records under Federal Unemployment Tax Act.
  4. 31.6001-5 · Additional records in connection with collection of income…
  5. 31.6001-6 · Notice by district director requiring returns, statements,…
  6. 31.6011-4 · Requirement of statement disclosing participation in…
  7. 31.6011(a)-1 · (a)-1 Returns under Federal Insurance Contributions Act.
  8. 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
  9. 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
  10. 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…
  11. 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
  12. 31.6011(a)-5 · (a)-5 Monthly returns.
  13. 31.6011(a)-6 · (a)-6 Final returns.
  14. 31.6011(a)-7 · (a)-7 Execution of returns.
  15. 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
  16. 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is…
  17. 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing…
  18. 31.6011(b)-1 · (b)-1 Employers' identification numbers.
  19. 31.6011(b)-2 · (b)-2 Employees' account numbers.
  20. 31.6051-1 · Statements for employees.
  21. 31.6051-2 · Information returns on Form W-3 and Social Security…
  22. 31.6051-3 · Statements required in case of sick pay paid by third…
  23. 31.6051-4 · Statement required in case of backup withholding.
  24. 31.6053-1 · Report of tips by employee to employer.
  25. 31.6053-2 · Employer statement of uncollected employee tax.
  26. 31.6053-3 · Reporting by certain large food or beverage establishments…
  27. 31.6053-4 · Substantiation requirements for tipped employees.
  28. 31.6060-1 · Reporting requirements for tax return preparers.
  29. 31.6061-1 · Signing of returns.
  30. 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
  31. 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
  32. 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
  33. 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
  34. 31.6091-1 · Place for filing returns.
  35. 31.6101-1 · Period covered by returns.
  36. 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  37. 31.6109-1 · Supplying of identifying numbers.
  38. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  39. 31.6151-1 · Time for paying tax.
  40. 31.6157-1 · Cross reference.
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