On last year’s W-2s, Accuwage flagged a Social Security number (SSN) beginning with a nine. We called the Social Security Administration (SSA) and were advised to enter nine zeros for this SSN. We later learned that the SSN was an Individual Taxpayer Identification Number (ITIN). Should we have reported the nine zeros or the ITIN, even though the W-2 instructions say not to accept an ITIN from an employee?

Q & A

On last year’s W-2s, Accuwage flagged a Social Security number (SSN) beginning with a nine. We called the Social Security Administration (SSA) and were advised to enter nine zeros for this SSN. We later learned that the SSN was an Individual Taxpayer Identification Number (ITIN). Should we have reported the nine zeros or the ITIN, even though the W-2 instructions say not to accept an ITIN from an employee?

Posted on September 13, 2013

Answer: You only use nine zeros when an employee has applied for an SSN but hasn’t received it. That said, you should report the numbers employees provide you. Even a wrong number, or an ITIN, can help the SSA identify the employee. (Source: Social Security Administration)

Source: businessmanagementdaily.com - August 24, 2013

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