Changes to W-2 Filing Requirements - Effective January 2026 for Tax Year 2025

Beginning with Tax Year 2025 (forms filed in 2026) the Social Security Administration (SSA) has announced new mandatory Payer fields for W-2 and W-2c forms that are electronically filed:

  • Employer Contact Name
  • Employer Contact E-mail
  • Employer Contact Phone Number

The mandatory data fields have been updated in Yearli Desktop to reflect these changes and to ensure compliance. 

Why did the SSA add these new required contact fields for e-filed forms?

The SSA added these fields for improved communications. Designating a specific contact person with a direct phone and email address enables the SSA to quickly resolve filing issues that could otherwise delay processing.

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