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

and their eligibility for Social Security

shown on Copy A is not included on

G and H) black/white versions of the offi-

and Medicare benefits.

Copies B, C, D, 1, and 2 thereby provid-

cial Forms W–2 and W–3.

.02 Forms W-2 and W-3 have signifi-

ing for greater flexibility in reporting em-

.18 Added new Section 1.B within Part

cant changes for year 2001. Please see

ployees’ names.

B providing requirements and specifica-

“Nature of Changes” (Section 2 below)

.04 Deleted former Box 12 of Form

tions for new laser printed black/white

and the exhibits at the end of this revenue

W-2 (Benefits included in box 1). Refor-

Forms W-2 and W-3.

procedure for changes to Forms W-2 and

matted new Box 12 as Boxes 12a, 12b,

.19 An Electronic Filing (E-File) logo

W-3.

12c, and 12d for enhanced scanning of

has been added to copies B and C. The

.03 For the purpose of this revenue

four entries for SSA processing. Added

E-File logo is not required on any Substi-

procedure, a substitute form is one that is

new Code “V” Employee Stock Option.

tute Forms W-2 copies.

not printed by the IRS. A substitute

.05 Changed 4 year-digit designation

.20

Other editorial section title

Form W-2 or W-3 MUST conform to

(i.e., #2000) to 2 year-digit designation

changes distinguishing between the stan-

the specifications in this revenue proce-

(i.e., #00) for reporting prior year data on

dard red/white Copy (A) and the alterna-

dure to be acceptable to the IRS and

Forms W-2 (Box 12) regarding the Uni-

tive black/white laser printed Copy (A)

the SSA. No IRS office is authorized to

formed Services Employment and Reem-

characteristics, requirements, and for-

allow deviations from this revenue proce-

ployment Rights Act of 1994.

mats.

dure. Preparers should also refer to the

.06 Changed relative positions of

SEC. 3. GENERAL RULES FOR

separate, 2001 Instructions for Forms W-2

Boxes 13 and 14 of Form W-2.

FILING PAPER FORMS W-2

and W-3, for details on how to complete

.07 Moved checkboxes from Box 15 of

these forms. See Part C, Sec. 4.01 for in-

Forms W-2 to Box 13. Changed one

.01 Employers must use magnetic or

formation on obtaining the official IRS

checkbox title from “Pension plan” to

electronic media for filing with the SSA if

forms and instructions. See Part B, Sec.

“Retirement plan”, added a “Third-party

they file 250 or more Year 2001 Forms W-2

2, for requirements for substitute forms

sick pay” checkbox; and deleted “De-

(Copy A). This requirement applies unless:

furnished to employees.

ceased, Legal rep., and Deferred compen-

1. The employer can establish that fil-

.04 IRS maintains its centralized call

sation” checkboxes.

ing on magnetic media or electronically

site at Martinsburg Computing Center

.08 Renumbered Form W-2 Boxes

will result in undue hardship, AND

(IRS/MCC) to answer questions related to

16–18 as 15–17. Renumbered Boxes

2. The employer is granted a waiver of

information returns (Forms W-2, W-3,

19–21 as 20, 18, and 19.

the requirement by the IRS.

1099, etc.). The call site phone number is

.09 Specified 12-Point Courier font is

To request a waiver of the magnetic

304-263-8700 (not a toll-free number).

preferred for all data entries on Form W-2.

media or electronic filing requirement, for

The Telecommunication Device for the

.10 Increased the width size of Form

the current tax year only, send Form 8508,

Deaf (TDD) number is 304-267-3367

W-3 from 6.5 inches to 8.0 inches (exclu-

Request for Waiver From Filing Informa-

(not a toll-free number). The hours of

sive of left and right margin measure-

tion Returns on Magnetic Media, to:

operation are Monday through Friday

ments) to accommodate widened boxes

IRS - Martinsburg Computing Center

from 8:30 A.M. to 4:30 P.M. Eastern

specifically state/local wage and tax in-

Information Reporting Program

Time. You may also send questions to the

formation. The document/forms will be

ATTN: Extension of Time Coordinator

Call

Site

via

the

Internet

printed on standard 8 1/2 x 11 inches

240 Murall Drive

mccirp@irs.gov .

paper.

Kearneysville, WV 25430.

.05 This revenue procedure supersedes

.11 Added four (4) corner register

Rev. Proc. 2000–23, 2000–21 I.R.B.

marks, shading, and dollar signs to Form

Martinsburg Computing Center

1018, dated May 22, 2000. (Reprinted as

W-3 for SSA processing.

(304) 263-8700 Call Site

Publication 1141).

.12 Added “Third-party sick pay”

Form 8508 may be obtained electroni-

checkbox to Box b of Form W-3 and la-

SEC. 2. NATURE OF CHANGES

cally on the IRS Web Site at

beled Box 13 as “For third party sick pay

or by calling 1-800-

use only”.

.01 Increased width of Form W-2 from

829-3676. It is recommended that com-

.13 Renumbered Box 15 of Form W-3

6.5 inches to 8.0 inches (exclusive of left

pleted requests for waivers (Form 8508)

as Box 14.

and right margin measurements) (printed

be submitted at least 45 days before, but

.14 Created Boxes 15 – 19 of Form

on standard size paper 8.5 by 11 inches)

no later than the due date, of the return

W-3 for reporting of state/local wages and

to accommodate widened boxes, specifi-

(see Sec. 3.07, below). The requester will

income tax information.

cally state/local wage and tax informa-

receive an approval or denial letter from

.15 Widened Form W-3 box sizes for

tion.

IRS/MCC, but must allow a minimum of

“Contact person,” “Telephone number,”

.02 Added four (4) corner black regis-

30 days for IRS/MCC to respond. If you

“E-mail address,” and “Fax number”.

ter marks, and red dropout ink shading,

have

any

questions

concerning

.16 Specified 12-Point Courier font

and red dropout ink dollar signs to Copy

Form 8508, contact IRS/MCC at the ad-

size is preferred for all data entries to

A of Form W-2 (excluding Copies B, C,

dress or phone number shown above.

Form W-3.

D, 1, and 2) for SSA processing.

Employers who do not comply with the

.17 Added new laser print formats,

.03 Reformatted Box e (Employee’s

magnetic media or electronic filing re-

specifications, and dimensions (Exhibits

name) of Form W-2. The red vertical line

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

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