SECTION 20. FILING FORMS W–2
Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States
(COPYA) WITH THE SOCIAL SECURITYADMINISTRATION
Forms W–2, Wage and Tax Statements, must be filed directly with the Social Security Administration on magnetic media or paper. For information on magnetic media reporting of Form W–2, contact the Social Security Administration’s Regional Magnetic Media Coordinators.
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