To protect against identity theft, the IRS allows employers to truncate, or partially mask using an asterisk or other symbol, employee SSNs, FEINs, or ITINs on the W-2 or 1099 that the employer provides to the employee. The W-2 and 1099 that the employer provides to the SCDOR, IRS, and/or Social Security Administration must have the full SSN, FEIN, or ITIN.
Employers may not truncate their own identification number on any forms given to employees, the SCDOR, IRS, or Social Security Administration.