Treasury Regulations · 26 CFR
§ 31.6051-2. Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6051
Cite as 26 CFR § 31.6051-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 17, 1975 by T.D. 7351
- Last amended
- July 3, 2019 by T.D. 9861
- Issued under
- 26 U.S.C. § 6051
- Length
- 403 words · about 2 min to read
- Cross-references
- cites 5 Code sections and 6 regulations; cited by 8
¶(a) In general. Every employer who is required to make a return of tax under § 31.6011(a)-1 (relating to returns under the Federal Insurance Contributions Act), § 31.6011(a)-4 (relating to returns of income tax withheld from wages), or § 31.6011(a)-5 (relating to monthly returns) for a calendar year or any period therein, shall file the Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the employer with respect to wages paid during the calendar year. An employer may not truncate an employee's social security number to appear in the form of an IRS truncated taxpayer identification number (TTIN) on copies of Forms W-2 filed with the Social Security Administration. Each Form W-2 and the transmittal Form W-3 shall together constitute an information return to be filed with the Social Security Administration as indicated on the instructions to such forms. For the requirement to submit the information on Form W-2 on magnetic media, see section 6011(e) and § 301.6011-2 of this chapter (Procedure and Administration Regulations).
¶(b) Corrected returns. The Social Security Administration copies of corrected Forms W-2 (or magnetic tape or other approved media) for employees for the calendar year shall be submitted with Form W-3 (or Form 4804), on or before the date on which information returns for the period in which the correction is made would be due under paragraph (a)(3)(ii) of § 31.6071(a)-1, to the Social Security Administration office with which Forms W-2 are required to be filed.
¶(c) Cross references. For provisions relating to the time for filing the information returns required by this section and to extensions of the time for filing, see sections 6071 and 6081 and the regulations in this part under sections 6071 and 6081. For the penalties applicable to information returns and payee statements, see sections 6721 through 6724 and the regulations in part 301 under sections 6721 through 6724.
(68A Stat. 747, 26 U.S.C. 6051; 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 7351, 40 FR 17145, Apr. 17, 1975, as amended by T.D. 7580, 43 FR 60160, Dec. 26, 1978; T.D. 8155, 52 FR 34357, Sept. 10, 1987; T.D. 8344, 56 FR 15042, Apr. 15, 1991; T.D. 8636, 60 FR 66141, Dec. 21, 1995; T.D. 9061, 68 FR 34799, June 11, 2003; T.D. 9861, 84 FR 31720, July 3, 2019]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6011 General requirement of return, statement, or list
- § 6071 Time for filing returns and other documents
- § 6721 Failure to file correct information returns
- § 6051 Receipts for employees
- § 7805 Rules and regulations
Regulations it cites
- § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-4 Returns of income tax withheld.
- § 31.6011(a)-5 Monthly returns.
- § 31.6051-1 Statements for employees.
- § 301.6011-2 Required use of electronic form.
- § 31.6071(a)-1 Time for filing returns and other documents.
Cited by 8 other regulations
- § 1.199A-2 Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
- § 1.199A-11 Wage limitation for the section 199A(g) deduction.
- § 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
- § 31.6011(a)-5 Monthly returns.
- § 31.6051-1 Statements for employees.
- § 31.6071(a)-1 Time for filing returns and other documents.
- § 31.6081(a)-1 Extensions of time for filing returns and other documents.
- § 301.6109-4 IRS truncated taxpayer identification numbers.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9861 (84 FR 31720)
- Amended by T.D. 9061 (68 FR 34799)
- Amended by T.D. 8636 (60 FR 66141)
- Amended by T.D. 8344 (56 FR 15042)
- Amended by T.D. 8155 (52 FR 34357)
- Amended by T.D. 7580 (43 FR 60160)
- Issued by T.D. 7351 (40 FR 17145)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Nearby sections
- § 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
- § 31.6011(b)-1 Employers' identification numbers.
- § 31.6011(b)-2 Employees' account numbers.
- § 31.6051-1 Statements for employees.
- § 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- § 31.6051-3 Statements required in case of sick pay paid by third parties.
- § 31.6051-4 Statement required in case of backup withholding.
- § 31.6053-1 Report of tips by employee to employer.
- § 31.6053-2 Employer statement of uncollected employee tax.