What if the worker doesn have a Social Security number when wage reports (Forms W-2) are due to Social Security?
Paper Filers: If the worker applied for a card but didn’t receive the number in time for filing, enter “Applied For” in Box a. (Reference: IRS Instructions for Forms W-2/W-3) Electronic Filers: If the worker applied for a card but didn’t receive the number in time for filing, enter all zeros in the field for the Social Security number. (Reference: Specifications for Filing Forms W-2 Electronically) Remember to instruct the worker to tell you the number and the exact name printed on the card, when he or she receives it.
