Section 3. General Rules for Filing Forms W–2 or W–3 Magnetically or Electronically

.01 Employers must file Forms W–2 (Copy A) with the SSA electronically or with magnetic media if they file 250 or more calendar year 2003 Forms W–2 (Copy A). The SSA publication MMREF–1, Magnetic Media Reporting and Electronic Filing, contains specifications and procedures for filing Form W–2 information with the SSA magnetically or electronically. Employers are cautioned to obtain the most recent revision of MMREF–1 (and supplements) due to any subsequent changes in the specifications and procedures.

.02 You may obtain a copy of the MMREF–1 by:

• Writing to:

Social Security Administration OCO, DES; Attn: Employer Reporting Services Center 300 North Greene Street Baltimore, MD 21290–0300

• Accessing the SSA web site at www.socialsecurity.gov/employer .

• Calling your local SSA Employer Service Liaison Officer (ESLO) (the ESLOs’ telephone numbers are available at www.socialsecurity.gov/employer ) or by calling 1–800–772–6270, or

• Using the SSA Business Services Online (BSO) at www.socialsecurity.gov/employer . .03 Magnetic media or electronic filers do not file a paper Form W–3. See the SSA publication MMREF–1 for guidance on transmitting Form W–2 information to SSA magnetically or electronically.

2003–17 I.R.B. 823 April 28, 2003

.04 Employers who do not comply with the magnetic media or electronic filing requirements for Form W–2 and who are not granted a waiver may be subject to penalties. Employers who file Form W–2 information with the SSA on magnetic me- dia or electronically must not send the same data to the SSA on paper Forms W–2. Any duplicate reporting may subject filers to unnecessary contacts by the SSA or IRS.