Revenue Procedure Form 2001-26 Forms W-2 And W-3 (Page 10 of 21) in pdf

Copy C (back page only) so that the EIC

1111 Constitution Ave., N.W.

PART C. ADDITIONAL

notification and W-2 instructions fit en-

INSTRUCTIONS

Washington, DC 20224

tirely on the back of Copy C. For more

Any questions about Copy A, Form W-2,

SEC. 1. INSTRUCTIONS FOR

information about notification require-

and Form W-3 should be forwarded to:

FORMS PRINTERS

ments, see Notice 1015 (formerly Pub.

1325), Have You Told Your Employees

Social Security Administration

.01 Except as provided below, if mag-

About the Earned Income Credit (EIC)?

Data Operations Center

netic or electronic media is not used for

NOTE: Printers are cautioned that

ATTN: Program Analyst Office,

filing with the SSA, the substitute copies

the rules set forth here (Part B., Sec. 2)

of Forms W-2 assembly should be

Room 449

apply to employee copies (Copies B, C,

arranged in the same order as the IRS

1150 E. Mountain Drive

and 2) only. Paper filers who send Copy

printed Forms W-2. Copy A (red/white)

Wilkes-Barre, PA 18702-7997

A of Form W-2 to the SSA must follow

should be first, followed sequentially by

the requirements in Parts B, Sec. 1 and

NOTE: You should allow at least 30 days

perforated sets (Copies 1, B, C, 2, and D).

Sec. 3, for those paper submissions.

for the IRS or the SSA to respond.

The substitute form to be filed by the em-

.02 Forms W-2 and W-3 are subject to

ployer with the SSA must carry the desig-

SEC. 3. GENERAL RULES FOR

annual review and possible change. Em-

nation “Copy A” for the red/white forms.

FILING “PAPER SUBSTITUTES”

ployers are cautioned against overstock-

The black/white laser printed forms re-

FOR

FORMS

W-2

AND

W-3

ing supplies of privately printed substi-

quire the “Copy A” designation also.

(STANDARD RED INK FORMAT)

tutes.

See Part B, Sec. 1. B for laser specifica-

.03 Copies of the current year IRS

tions along with exhibits G and H.

.01 Paper substitutes that conform TO-

printed Forms W-2 and W-3, and the in-

NOTE: Magnetic media/electronic filers

TALLY to the specifications contained in

structions for these forms may be ob-

do not submit paper Copy A (red/white or

this revenue procedure may be privately

tained using IRS Web Site , or

black/white) of Form W-2 or Form W-3

printed without the prior approval of the

from most IRS offices, or by calling 1-

(red/white or black/white) to SSA.

IRS. Please do not mail your paper

800-829-3676. The IRS provides only

MMREF-1 specifications require a

Forms W-2 or W-3 tax year submissions

cut-sheet sets of Forms W-2 and W-3.

Form 6559 transmittal for magnetic

to the IRS address below. The address

.04 Substitute Forms W-2 and W-3

media tape and cartridge filers of

below is for correspondence or questions

filed with the SSA should contain only

Forms W-2. MMREF-1 specifications do

relating to specifications in this publica-

data that is required according to the 2001

not require Form 6559 if filed on diskette

tion only. Penalties may be assessed for

Instructions for Forms W-2 and W-3 and

or electronically if the employer has reg-

not complying with the form specifica-

this revenue procedure.

istered for a PIN and Password.

tions set forth in this publication. SUB-

.05 Substitute Forms W-2, Copy A,

1. Privately printed substitute forms

STITUTE FORMS THAT DO NOT CON-

and W-3 are machine imaged and scanned

are not required to contain a copy to be re-

FORM

TOTALLY

THESE

by the SSA; therefore, these forms must

tained by employers (Copy D). However,

SPECIFICATIONS ARE NOT ACCEPT-

meet the same specifications as Forms

employers must be prepared to verify or

ABLE. This applies to both paper substi-

W-2 and W-3 produced by the IRS. The

duplicate this information if it is re-

tutes that are filed with the SSA and those

vertical and horizontal spacing for all

quested by the IRS or the SSA. Paper fil-

that are given to employees. Forms W-2

Federal payment and data boxes on Form

ers who do not keep Copy D should be

(Copy A) and W-3 filed with the SSA

W-2 must be in compliance with the

able to generate a Facsimile of Copy A

that do not conform totally to the specifi-

specifications contained herein.

(red/white or black/white) in case of loss.

cations, may be returned. Forms cannot

.06 The ballot boxes in box 13 of

2. Except as provided in the arrange-

be submitted to the IRS or the SSA for

Forms W-2, Copy A must be point-14

ment of the official assemblies, additional

specific approval with exception to the

inch (.14) boxes (see Exhibit A). The

copies that may be prepared by employers

laser printed (black/white) forms only. If

spacing on each side of the the three bal-

shall not be placed ahead of the copy

you are uncertain of any specification set

lot boxes are point-36 inch (.36) (see Ex-

“FOR EMPLOYEE’S RECORDS,” on

forth herein and want that specification

hibit A). The space after the last/third

Form W-2 (Copy C).

clarified, you may submit a letter citing the

ballot box is point-46 inch (.46) (see Ex-

specification in question, your interpreta-

3. Instructions similar to those con-

hibit A). The Form W-3 box b must be

tion of that specification, and an example of

tained on the back of Copies B and C of

point-14 inch (.14) ballot boxes (see Ex-

how the form would appear if produced

the official form must be provided to

hibit B). Please insure you adhere to the

using your understanding of the specifica-

each employee. These instructions may

dimensions provided in the exhibits.

tion. Any questions about Copies B, C, and

be printed on the back of the substitute

2 of Forms W-2 should be sent to:

NOTE: If a box is marked, more than 50

Copies B and C or may be provided to

percent of the applicable ballot box must

employees on a separate statement. Do

Internal Revenue Service

be covered by an “X”.

not print these instructions on the back of

ATTN: Substitute Form

Copy 1 or 2 that is to be filed with the em-

.07 Copy A of Forms W-2 and Form

W-2 Coordinator

ployee’s state or local income tax return.

W-3 must have the form producer’s EIN

Forms and Publications

entered to the left of the “Department of

.02 All privately printed Forms W-2

W:CAR:MP:FP:S:SP

the Treasury.”

(Copy A red/white) and W-3 (red/white)

Revenue Procedure Form 2001-26 Forms W-2 And W-3 Page 10

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