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

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General Rules and
are in need of clarification.
for a 401(k) plan in box 13,
those instructions may be
Specifications for Private
1. On page 1096, PART A,
modified to cover only Code D
Printing of Substitute Forms
SEC4, paragraph #.08; the
and its instruction.: Is corrected to
W-2 and W-3; Correction
language “If employers submit
read: “Also, if an employer will
MMREF-1 file on magnetic tape
only be reporting amounts for a
Announcement 2001-59
cartridge, a Form 6559 is
401(k) plan in box 12, those
required.” Is corrected to read: “If
instructions may be modified to
The document contains
employers submit MMREF-1 file
cover only Code D and its
corrections to Rev. Proc. 2001-26
on magnetic tape or tape
instructions.”
(2001-17 I.R. B. 1093).
cartridge, a Form 6559 is
required.
Need for Correction
2. On page 1100, PART B, Sec.
2, Paragraph #.05, #4; the
As published, Rev. Proc. 2001-26
language “Also, if an employer
contains the following errors that
will only be reporting amounts
may prove to be misleading and
Publication 1141 (04/2001)
General Rules and
Specifications for Private
Printing of Substitute Forms
W-2 and W-3
26 CFR 601.602: Tax forms and
instructions. (Also Part I, sections 6041,
6051, 6071, 6081, 6091;1.6041–1,
1.6041–2, 31.6051–1, 31.6051–2,
31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)
Rev. Proc. 2001–26
PART A. GENERAL
SECTION 1. PURPOSE
.01 The purpose of this revenue
procedure is to provide the
general rules for filing and to
state the requirements of the
Internal Revenue Service (IRS)
and
the
Social
Security
Administration (SSA) for reprod-
ucing paper substitutes for Form
W-2, Wage and Tax Statement,
and Form W-3, Transmittal of
Wage and Tax Statements, for
amounts paid during the 2001
calendar year. The information
reported on Forms W-2 and
W-3 is required to establish
tax
liability
for
employees
1

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