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.

Caution:

• 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:

• WTB 201, Truncated Payee Social Security Number
• 2019 General Instructions for Certain Information Returns
• Federal Register, Vol. 84, No. 128

January 10, 2020