Updating E-file Registration for W2s

As discussed in our posts during June 2023, the threshold for the e-file mandate for Forms W2 and 1099s has been reduced to 10 returns (from the previous threshold of 250 returns) effective for the 2023 tax year and subsequent years.

Practitioners may need to update their registration to e-file Forms W2, through the Business Services Online (BSO) system with the Social Security Administration.

For those practitioners who registered with BSO and were given a user name and password, they will no longer be able to log into the BSO system until they do so using either their user name and password from their own personal Social Security on-line account or by using an ID.me account. ID.me is a third-party vendor which various federal agencies are now requiring practitioners to use to verify their identity when logging into on-line services.

As soon as possible, practitioners who already have registered with BSO should log into the system using the new method. Practitioners who have not yet registered with BSO should do so. More information about BSO is available at: https://www.ssa.gov/employer/.

Practitioners need to make sure that their BSO registrations are in place in enough time to begin e-filing required forms in January of 2024.