Truncated Taxpayer Identification Numbers on Forms W-2 and 1099

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.


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January 10, 2020