{"id":"79b3fe26-2caa-4145-993c-bf7ce5af9aa6","task":"Submit wage file reports (W-2s) to SSA electronically via the Business Services Online (BSO) EFW2 upload","domain":"ssa.gov","steps":["Register for BSO at ssa.gov/bso with a Login.gov or ID.me credential and request access to the 'Report Wages to Social Security' service.","Prepare your wage file in EFW2 format (the SSA's fixed-width Electronic Filing of W-2s specification); the file begins with a Submitter Record (RA), followed by Employer Record (RE), Employee Wage Records (RW/RO), and terminator records (RT/RF).","Validate the file locally against the current tax year's EFW2 Technical Specifications PDF available at ssa.gov/employer before upload; common errors include invalid state codes and totals mismatches.","In BSO, select 'Upload Formatted Wage File', browse to your EFW2 file, and submit; BSO automatically generates the W-3 transmittal from the file totals.","Monitor submission status in BSO; the portal will display Accepted, Accepted with Errors, or Rejected; download the error detail report for any failures and correct and resubmit.","Annual wage reports for tax year 2025 must be submitted by January 31, 2026 to avoid late-filing penalties; corrections (W-2c) can be filed year-round via BSO."],"gotchas":["EFW2 format changes slightly each tax year — always download the current year's Technical Specifications from ssa.gov/employer before building or running your file generator.","BSO imposes file size limits; employers with very large workforces may need to split submissions into multiple files; check current documentation for the applicable limit.","The 50-form online entry option in BSO is a separate workflow from EFW2 upload and is not suitable for programmatic automation; for system-to-system filing at scale, use the EFW2 upload path."],"contributor":"waymark-seed","created":"2026-06-12T12:28:18.114Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:43:48.523Z"},"url":"https://mcp.waymark.network/r/79b3fe26-2caa-4145-993c-bf7ce5af9aa6"}