Revenue Procedure Form 2001-26 Forms W-2 And W-3 (Page 5 of 21) in pdf

NOTE: To file a request for extension

pleted a PIN registration process that re-

4 Tearing Strength: Average,

of time magnetically or electronically

places the signature on Form 6559. If

each direction, not less than—

for multiple payers, third party

employers submit wage reports/Form(s)

Grams . . . . . . . . . . . . . . . . . . . . .40

filers/transmitters must have an IRS

W-2 data in the MMREF-1 file using

5 Opacity: Average, not less

Transmitter Control Code (TCC) (au-

OWRS, EDT, or diskette, a Form 6559

than — Percent . . . . . . . . . . . . . .82

thorization to file information returns).

will not be required upon completion of

6 Reflectivity: Average not

the PIN registration process. If employ-

less than — percent . . . . . . . . . . .68

SEC. 4. GENERAL RULES FOR

ers submit MMREF-1 file on magnetic

7 Thickness:

FILING FORM W-3 (Standard Red

tape cartridge, a Form 6559 is required.

Average. Inch 0.0038

Ink Format)

Please refer to the latest edition of

Metric equivalent. . . . . . .mm 0.097

MMREF-1 for further information.

A tolerance of +0.0005 inch

.01 Employers submitting Form(s)

(0.0127mm) is allowed. Paper can

W-2 (Copy A) to the SSA on paper must

PART B. REQUIREMENTS FOR

not vary more than 0.0004 inch

also file a Form W-3.

FILING PAPER SUBSTITUTES

(0.012mm) from one edge to the

.02 Form W-3 must be the same width

WITH THE SOCIAL SECURITY

other.

(8.0 inches) as the Form(s) W-2. The

ADMINISTRATION (SSA)

8 Porosity:

Form W-3 is printed on standard size

Average, not less than —

paper 8.5 by 11 inches.

SEC. 1.A. REQUIREMENTS FOR

seconds . . . . . . . . . . . . . . . . . . .10

.03 Form W-3 now contains “four cor-

SUBSTITUTE “PRIVATELY

9 Finish (smoothness):

ner black register marks,” and red

PRINTED” FORMS SUBMITTED TO

Average, each side —

dropout ink shading, and red dropout ink

THE SSA (FORM W-2 (COPY A),

seconds . . . . . . . . . . . . . . . .20-55

dollar signs for all money boxes.

AND FORM W-3 STANDARD RED

(For information only),

.04 Form W-3 has a new checkbox

INK FORMAT)

the Sheffield equivalent

“Third-party sick pay” within Box b (Kind

.01 Employers may file privately

unit . . . . . . . . . . . . . . . . . . .170-d200

of Payer). Also a new Box 13 “For third-

printed substitute Forms W-2 and W-3

10 Dirt: Average, each side,

party sick pay use only” has been added.

with the SSA. The substitute form must be

not to exceed —Parts

.05 Box 14 has been opened/unzipped

an exact replica of the IRS printed form

per million . . . . . . . . . . . . . . . . . .8

to include “Income tax withheld by payer

with respect to layout and contents because

NOTE: Reclaimed fiber in any per-

of third-party sick pay” which was for-

it will be read by scanner equipment. The

centage is permitted, provided the re-

merly box 15. The new Box 15 becomes

Government Printing Office (GPO) sym-

quirements of this standard are met.

“State and Employer’s state ID number”.

bol must be deleted (see Sec. 1.16, below).

.03 All printing of Copy A of

The new boxes 15, 16, 17, 18, and 19 will

The specifications and allowable toler-

Forms W-2 and Form W-3 must be in

now report state/local wage and income

ances for Copy A of substitute Forms W-2

Red OCR drop-out Flint Ink, except as

tax information.

are provided later in this revenue proce-

specified below.

.06 Also the “Contact person”, “Tele-

dure. See Exhibit A for the Form W-2

The following must be printed in non-

phone number”, “E-mail address”, and

specifications. The specifications for

reflective black ink:

“Fax number” information boxes at the

Forms W-3 are provided in Exhibit B.

1. Identifying control number

bottom have been expanded.

.02 Paper used for substitute Forms

“22222” (Exhibit C) at the top of

.07 Separate instructions for the Form

W-2, Copy A, and Form W-3 (cut sheets

Form W-2.

W-3 are provided in the Instructions for

and continuous pinfeed forms) that are to

2. Tax year at the bottom of the Form

2001 Forms W-2 and W-3. Form W-3 is

be filed with the SSA must be white 100%

W-2 (see Exhibit C).

a single sheet including only essential fil-

bleached chemical wood, 18-20 pound

3. The four (4) corner register marks

ing information. Be sure to make a copy

paper only, optical character recognition

on Form W-2 (Exhibit A).

of Form W-3 for your records.

(OCR) bond produced in accordance with

4. Identifying control number

.08 Form W-3 should be used only to

the specifications shown as follows:

“33333” (Exhibit D) at the top of

transmit paper Forms W-2 (Copy A).

Form W-3.

Magnetic media or electronic filers do

Paper Requirements

5. Tax year at the bottom of Form

not file Form W-3. Employers submit-

1 Acidity: pH value, average,

W-3 (Exhibit D).

ting Form(s) W-2 data via magnetic

not less than . . . . . . . . . . . . . . . .4.5

6. Form identification “W-3” at the

media must transmit Form(s) W-2 data

2 Basis Weight 17 x 22 inch

bottom of Form W-3 (Exhibit D).

with Form 6559, Transmitter Report

500 cut sheets, pound, 18-20

7. The four (4) corner register marks

and Summary of Magnetic Media, and

Metric equivalent grams

on Form W-3 (Exhibit B).

Form 6559-A, Continuation Sheet for

per. sq. meter . . . . . . . . . . . . .68-75

8. The Jurat and “Signature, Title,

Form 6559, if necessary. Employers

A tolerance of +5 pct. is allowed.

Date” line at middle of Form W-3

submitting Form(s) W-2 data electroni-

3 Stiffness: Average, each

(Exhibit B).

cally using the MMREF-1 via OWRS,

direction, not less than

9. All instructions beginning with the

Electronic Data Transfer (EDT), or

Gurley milligrams —

“Send this entire page….” Line to

diskette need not submit a Form 6559.

Cross direction . . . . . . . . . . . .50

the bottom of Form W-3 (Exhibit B).

However, employers must have com-

Machine direction . . . . . . . . .80

Revenue Procedure Form 2001-26 Forms W-2 And W-3 Page 5

Related Articles

Related forms

Related Categories