SSA provides help to governmental employers with wage reporting questions, W-2 filing procedures, paper, electronic and magnetic media notices from IRS and SSA about discrepancies between W-2 and 941 and problems with missing or incorrect W-2 reports. Contact the SSA Employer Reporting Service Center at 800-772-6270.
IRS operates a call site to answers questions on Forms W-2, W-3 and 1099 at 304-263-8700. Governmental employers may obtain IRS forms and publications by calling toll free: 800-829-3676 or from the IRS Web site.
The Division of Local Government Services may provide governmental employers with general information on Forms W-2 and W-3 reporting. Contact the Division at 502-564-3952.
For questions on social security coverage for a Kentucky governmental employer - send an e-mail to KY State Social Security Administrator.
Payroll Tax Reporting Information and Forms
Note: The boxes and box headings on the first page of of these forms must be printed in red ink for transmittal to SSA. SSA will not accept Copy A of any Forms W-2c or W-3c that are not printed in red ink.
State agencies of the Commonwealth must send the Division of Local Government Services an electronic copy, via e-mail, of Forms W-2c/W-3c for processing and forwarding to SSA. See special instructions for state government agencies.
Form W-2 & W-3 Instructions
Form W2c and W3c Instructions
Form W-2 (Info copy only)
Form W-3 (Info copy only)
Form W-2c (Info copy only)
Form W-3c (Info copy only)
Form W-9 Instructions
Form 941 Instructions
Form 941- Schedule B
Form 941x Instructions
Form 1099-MISC Instructions
Form 1099-MISC (Info copy only)
Kentucky K4 Form
Form SS-9 (Back Pay)
Form SS-13 - Employee Transfer Form
Form I-9 - Employment Eligibility Verification
Publication 15: Tax Guide
Publication 15-A: Employer's Supplemental Tax Guide
Publication 15-B: Employer's Tax Guide to Fringe Benefits
Publication 919: How do I Adjust my Tax Withholding?
Publication 963: Federal-State Reference Guide
Publication 957: Special rules on back pay and special wage payments
Publication 1494: Tax Levy Tables
Social Security Coverage and Reporting Publications
Instructions for using the SSA Enumeration Verification System (EVS). This system will check employee name and social security numbers for employers.
SSA “Critical Links” providing information on use of correct name and social security number on Form W-2.
Federal per diem rates. The information provided on this web page provides the federal per diem rates under which business expenses of an employee for lodging, meal and incidental expenses incurred while traveling away from home will be deemed substantiated under Section 1.274-5 of the IRS Regulations.
Form SS-13 - Employee Transfer Form.xlsx