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A plan or insurer may provide a SBC in paper form or electronically, if the requirements of the Department of Labor's electronic disclosure safe harbor are met. If SBCs are to be mailed and the employee and any eligible dependents are known to reside at the same address, a single SBC may be provided to that address. If renewal is automatic, the SBC must be provided no later than 30 days prior to the first day of coverage in the new plan year. 2  Group health plans that offer more than one benefit option can provide just the SBC for the benefit option the participant is already enrolled in with the open enrollment materials.
Review your paper Forms W-2, especially Copy A, to ensure that they print accurately prior to mailing them to Social Security's Wilkes-Barre Data Operations Center.Form W-2/W-3 Instructions. Form W-2c/W-3c Instructions. Social Security accepts laser printed Forms W-2/W-3 as well as the standard red drop-out ink forms.Both the laser forms and the red drop-out ink forms must comply with Internal Revenue Service's Publication 1141 and require pre-approval from Social Security.here to File Paper W-2/W-2cs. Select the appropriate mailing address depending on the type of W-2 and the carrier you choose (e.g., U.S. Postal Service or a private carrier such as FedEx or UPS).