Publication 15, Circular E, Employer's Tax Guide; 4. Employee's Social Security Number (SSN)

V. Preparing Your Tax Return(s) and Information Returns

XI. Alerts and Tutorials

Update

spelen craps4. Employee's Social Security Number (SSN)
You are required to get each employee's name and SSN and to enterthem on Form W-2. (This requirement also applies to resident andnonresident alien employees.) You should ask your employee to show youhis or her social security card. The employee is required to show thecard if it is available. You may, but are not required to, photocopythe social security card if the employee provides it. If you do notprovide the correct employee name and SSN on Form W-2, you may owe apenalty.
Any employee without a social security card can get one bycompleting Form SS-5, Application for a Social SecurityCard. You can get this form at Social Security Administration (SSA)offices or by calling 1-800-772-1213. The employee must complete andsign Form SS-5; it cannot be filed by the employer. If your employeeapplied for an SSN but does not have it when you must file Form W-2,enter "Applied for" on the form. When the employee receives theSSN, file Form W-2c, Corrected Wage and Tax Statement, toshow the employee's SSN.
Note: Bath accommodationRecord the name and number of each employee exactly as theyare shown on the employee's social security card. If the employee'sname is not correct as shown on the card (for example, because ofmarriage or divorce), the employee should request a new card from theSSA. Continue to use the old name until the employee shows you the newsocial security card with the new name.
If your employee was given a new social security card to show hisor her correct name and number after an adjustment to his or her alienresidence status, correct your records and show the new information onForm W-2. If you filed Form W-2 for the same employee in prior yearsunder the old name and SSN, file Form W-2c to correct the name andnumber. Use a separate Form W-2c to correct each prior year. Advisethe employee to contact the local SSA office no earlier than 9 monthsafter the Form W-2c is filed to ensure that the records were updated.
Kitzbuhel HotelsIRS individual taxpayer identification numbers (ITINs) foraliens. A resident or nonresident alien may request an ITIN for taxpurposes if he or she does not have and is not eligible to get an SSN.Possession of an ITIN does not change an individual's employment orimmigration status under U.S. law. Do not accept an ITIN in place ofan SSN for employee identification. An individual with an ITIN wholater becomes eligible to work in the United States must obtain anSSN.
Verification of social security numbers. The Social Security Administration (SSA) offers employers andauthorized reporting agents two methods for verifying employee SSNs.Both methods match employee names and SSNs.
Telephone verification. To verify up to fivenames and numbers, call 1-800-772-6270. To verify upto 50 names and numbers, contact your local social securityoffice.
Large volume verification. The EnumerationVerification Service (EVS) hoteles Valenciamay be used to verify more than 50employee names and SSNs. Preregistration is required for EVS and theinformation must be submitted on magnetic media. For more information,call the SSA Verification Hotline at 410-965-7140 or visitSSA's Internet Web Site for Employers at www.ssa.gov/employer.