As a safeguard against identity theft, the Internal Revenue Service (IRS) allows payers to truncate the payee's taxpayer identification number (SSN, FEIN, or ITIN) on the copy of Form W-2 or 1099 that the payer gives to the payee. For tax year 2019, these provisions apply to Form 1099 but do not apply to Form W-2. These provisions will apply to Forms W-2 that are required to be filed after December 31, 2020. Wisconsin Department of Revenue (DOR) follows this treatment.
- Payers may not truncate the
payee's social security number on any forms filed with the DOR, IRS, or Social Security Administration
- Payers may not truncate
their own identification number on any forms given to the payee or filed with the DOR, IRS, or Social Security Administration
For more information:
January 10, 2020