Hello and thanks for asking about names on your wages.
I'm not sure I understand your question. Has this person been using a false name and SSN to earn wages and now wants to use his real name & SSN?
Or was he using a false name and his Real SSN to start with?
he was using both a false name and ssn.
If this is the case, he will need to contact the employer and have the employer update their records first.
The employer provides all tax information and reporting to the IRS and SSA
Did the employee use the fals name in a prior year or just 2012?
If the employee has not come clean with the correct information to the employer and he gets a W-2, he will not be able to file, AND he will have defrauded a real taxpayer if the information was pilfered from a real person. In addition, the employee will not be able to use the W-2 with false name to file his own tax return.
He only use it this year. so te employer is the one that will be able to make the changes?
Only the employer can make the changes. That's the only place the data starts.