Elimination of magnetic media as a filing method.   The Social Security Administration (SSA) will not accept magnetic media submissions after February 28, 2006.

Suffix entry, box e.   We added a separate entry field to
box e (employee's name) on Form W-2c for employee suffix names such as “Jr.” or “Sr.”

Online filing of Forms W-2c and W-3c.   File Forms W-2c and W-3c electronically by visiting the SSA's Employer Reporting Instructions and Information website at www.socialsecurity.gov/employer, selecting “Electronically File Your W-2cs”, and logging into “Business Services Online.” SSA's “Create Forms W-2c Online” option allows you to create “fill-in” versions of Forms W-2c and Form W-3c for filing with the SSA and to print out copies of the forms for filing with state or local governments, distribution to your employees, and for your records.

Revised title for box c.   Box c on Form W-2c is now Corrected SSN and/or name and must be checked if the SSN and/or name is being corrected.

Checkbox for new Form 944/944-SS.   A checkbox in box c on Form W-3c for new Form 944 and Form 944-SS has been added. Form 944 and Form 944-SS are new forms that can be filed instead of Form 941 or Form 941-SS beginning with calendar year 2006.

Elimination of Section 218 checkbox.   The Sec. 218 checkbox in box c on Form W-3c has been eliminated. State and local governments filing Forms W-2c to report Social Security coverage for employees under a section 218 agreement should write Section 218 Agreement in the lower-left corner of box c on Form W-3c.