Tax year 2011 Specifications for Filing Forms W-2 and W-2c Electronically
Electronic Filing
For tax year 2011, Business Services Online (BSO) filers may upload their files beginning December 5, 2011.
For tax year 2011, Electronic Data Transfer (EDT) filers may transmit their files beginning January 2, 2012.
Filing Deadlines
The Internal Revenue Service (IRS) deadline for electronic filing is April 2, 2012.
You may owe a penalty for each Form W-2 that you file late. (Refer to IRS 2011 Instructions for Forms W-2 and W-3 for information concerning late filing penalties and terminating a business.)
Record Changes
A new field, Cost of Employer-Sponsored Health Coverage, has been added to the RW Employee Record (positions 463-473) and the RT Total Record (positions 295-309). This field is not valid for Puerto Rico or Northern Mariana Islands employees.
A new field, Designated Roth Contributions Under a Governmental Section 457(b) Plan, has been added to the RO Employee Record (positions 111-121) and the RU Total Record (positions 145-159). This field is not valid for Puerto Rico or Northern Mariana Islands employees.
Other Changes
The Social Security Wage Base for tax year 2011 will remain at $106,800.
The employer tax rate for Social Security will be withheld at 6.2 percent (up to $6,621.60).
The employee tax rate for Social Security will be withheld at 4.2 percent (up to $4,485.60).
Medicare taxes continue to be withheld at 1.45 percent on all wages.
The 2011 Social Security and Medicare coverage threshold for Household wages will remain at $1,700.
Section 5.0 User Identification (User ID)/Password Registration Information: A new question, “What information do I need to request Employer Services?” and answer have been added.
Filing Deadline
Submit an EFW2C file as soon as possible after you discover an error.
Provide Form W-2c to employees as soon as possible.
Electronic Filing
For tax year 2011, Business Services Online (BSO) filers may upload their files beginning on
December 5, 2011.
For tax year 2011, Electronic Data Transfer (EDT) filers may transmit their files beginning on
January 2, 2012.
