What must an ERO do if presented with a handwritten W-2?

When an Electronic Return Originator (ERO) is presented with a handwritten W-2, it is essential to recognize the specific procedures that govern the acceptance and processing of such documentation within the electronic filing system. The correct action in this scenario is to enter the non-standard form code for the handwritten W-2.

Handwritten W-2 forms do not conform to the standard W-2 format and may lack certain characteristics that a typical W-2 includes, which can raise concerns during validation and processing. By entering the non-standard form code, the ERO ensures that the IRS can properly acknowledge and identify this atypical form during the processing of returns. This code provides the IRS with the information necessary to track and manage the processing of returns incorporating non-standard forms, thus facilitating a smoother workflow.

In contrast, confirming validity with the IRS or the employer may not be applicable or necessary since the ERO's responsibility is primarily to ensure correct entry and processing rather than verification. Collecting additional information from the taxpayer may also not address the requirement for proper coding of the handwritten W-2 in electronic filing processes. Specifically, the focus is on how to represent non-standard forms correctly in the filing system rather than procedural elements linked to the authenticity of the document.