When filing Form W-2 electronically, the Employer Identification Number (EIN) entered in Box b must exactly match the EIN on file in the IRS eFile database. This requirement ensures consistency and accuracy in tax reporting. The EIN must be shown in the correct nine-digit format (00-0000000) and must not be truncated. If an employer does not yet have an EIN at the time of filing, they should enter “Applied For” in Box b, but must not use their own Social Security Number (SSN). Employers can obtain an EIN by applying online at IRS.gov/EIN or by filing Form SS-4.
Key Requirements for Box b – Employer Identification Number (EIN)
- Format: Must be entered in the format 00-0000000 (nine digits, hyphenated).
- Accuracy: Must match the EIN assigned by the IRS and used on federal employment tax returns (Forms 941, 943, 944, CT-1, or Schedule H (Form 1040)).
- No Truncation: Do not shorten or omit any digits of the EIN.
- No Prior Owner’s EIN: Do not use an EIN previously assigned to a prior owner of the business.
- Agent Reporting: If an agent is filing on behalf of an employer, Box b must contain the agent’s own EIN, not the employer’s.
Special Situations
- Household Employers: Must use a valid IRS-issued EIN assigned to the household employer for reporting wages..
- Government Employers: Must report wages using a valid EIN assigned to the government entity issuing the W-2..
- Foreign Agricultural Workers (H-2A visa): If wages are reported on Form W-2, the employer must use a valid IRS-issued EIN..
- Successor/Predecessor Employers: The EIN used must correspond to the employer legally responsible for reporting wages during the tax year.
Source:
Form W-2 and W-2c Instructions (2025)
Disclaimer: Always verify requirements with current Federal or State Department of Revenue Forms and Instructions. This guidance is based on retrieved information and may not cover all individual circumstances. For complex situations, consult a CPA or tax attorney.