I agree with what Critter-3 stated. If there are multiple W-2s and the user is filing jointly, the user should always doublecheck and make sure the W-2s are assigned to the correct person (the primary taxpayer or the spouse).
If the user doesn't doublecheck, what happens is that they'll be wrongly stating on the tax return that they had too much Social Security tax withheld (there is an annual limit of how much Social Security tax needs to be withheld) and that they should get a refund of excess Social Security tax withheld. The IRS receives a copy of all W-2s filed under either the primary or spouse's Social Security Number and doublechecks that what was reported on the tax return was accurate.
Ruth, CPA, Esq.
