SSA Releases Tax Year 2026 EFW2 Specifications for Electronic W-2 Filing
The Social Security Administration (SSA) has published the official Tax Year 2026 Specifications for Filing Forms W-2 Electronically (EFW2), under Publication No. 42-007.
What’s New for 2026 in the EFW2 Format?
The 2026 EFW2 publication introduces structural record updates alongside updated federal parameters:
- Employer Signature PIN (RE Record): A new 10-character field (positions 319–328) has been added to the RE (Employer) Record to allow employers to electronically sign wage reports using an SSA-issued Employer Signature PIN (formatted as
S-XXXXXX-Y). - Treasury Tipped Occupation Codes (RW Record): The RW (Employee) Record now includes positions for Primary and Secondary Treasury Tipped Occupation Codes (positions 490–495) corresponding to Box 14b on the updated Form W-2.
- Separation of Uncollected Tip Taxes (RO & RU Records): Uncollected Employee Tax on Tips (Codes A and B) has been split into individual fields: Box 12 Code A (Social Security/RRTA tax) and Box 12 Code B (Medicare tax), phasing out the previous combined field.
- Missing Box 12 Money Fields Added: Specific fields were added to the RO and RU Records for existing codes, including Code J (Nontaxable Sick Pay), Code K (20% Excise Tax on Excess Golden Parachute Payments), Code L (Substantiated Employee Business Expense Reimbursements), and Code P (Excludable Military Moving Expenses).
- Brand-New Box 12 Codes: The format now accommodates new tax provisions, including Code TA (Employer Contributions Under Section 128 Trump Account Contribution Program), Code TP (Cash Tips Reported to the Employer), and Code TT (Qualified Overtime Compensation).
- 2026 Wage Base & Thresholds: The Social Security taxable wage base increases to $184,500 for 2026 (maximum annual employee tax of $11,439.00 at 6.2%), and the coverage threshold for Household wages rises to $3,000.
- Transition to IRS IRIS: Beginning tax year 2026 / filing season 2027, the IRS Information Returns Intake System (IRIS) will serve as the intake mechanism for information returns as the legacy FIRE platform is retired.
Meeting 2026 Electronic Wage Filing Requirements
Under federal rules, employers filing 10 or more information returns (such as Forms W-2 or 1099) across a calendar year are legally required to file electronically via Business Services Online (BSO) or Electronic Data Transfer (EDT).
Payroll departments and CPAs can use W2 Mate to create SSA-approved EFW2 files and keep up with the latest Box 12 codes and Box 14b requirements. For more information about the transition from FIRE, see our IRIS vs. FIRE guide for W2 Mate users. You can also try the software by visiting our free software downloads page.