The Social Security Administration (SSA) recently announced they will send Educational Correspondence (EDCOR) notices to employers who file one or more 2018 Forms W-2 that contain a name and Social Security number mismatch. Over the next few months, the SSA will send notices explaining the program to employers who had mismatches on their 2017 Forms W-2. These preliminary notices do not provide information about the 2017 mismatches, only information about the 2019 notification program.
Beginning second quarter 2019, the SSA will send notices to employers who file one or more 2018 Forms W-2 containing a mismatch. These notices will identify the number of mismatches and the corrections needed. Employers can visit the SSA's EDCOR site to view samples of the notices and find resources for correcting the mismatches.
Mismatches on Forms W-2 prevent wages and taxes paid from being properly recorded to employee Social Security accounts. This can lead to employees not qualifying for Social Security benefits or receiving the incorrect amount of benefits. Benefits are available for qualified retired workers, disabled workers, and surviving spouses and children of a deceased worker.
Employers are encouraged to register for the SSA's Business Services Online, where they can compare employee provided information to the SSA's records and prevent mismatches on Forms W-2.