Revenue Procedure Form 2001-26 Forms W-2 And W-3 (Page 6 of 21) in pdf

As in the past, Forms W-2 (Copy A) and

.06 The depth of the individual

rated at each 11 inch page depth. No

Form W-3 may be generated by use of a

scannable image on a page must be the

perforations are allowed between the in-

laser printer following all the guidelines

same as that on the IRS printed forms.

dividual forms (5-1/2 inch Forms W-2)

and specifications per Exhibit A. The print-

For Form W-2, the depth of one individ-

on a single copy page of Copy A. Con-

ing of the data should be centered. All other

ual form is 4.92 inches (see Exhibit A).

tinuous pinfeed Copy A forms must be

printing on Forms W-2, Copy A, and W-3

The scannable image depth of the

separated at the page perforation prior

must be in Red OCR drop-out Flint Ink

Form W-3 on a page must be 4.8 inches

to submitting them to the SSA. Two

J-6983 (formerly Sinclair and Valentine) or

(see Exhibit B).

Copy A forms are contained on each page.

an exact match. This is the same ink that is

.07 The words “Do Not Cut, Fold, or

The two copies must remain together on

used for Copy A of the Form 1099 series

Staple Forms on This Page” must be

one page. Only the pages are to be sepa-

(see Pub. 1179), Rules and Specifications

printed twice in Red OCR drop-out Flint

rated (burst). Perforations are required

for Private Printing of Substitute Forms

Ink between the two Forms W-2 on

between all the other individual copies on

1096, 1098, 1099, 5498, and W-2G. The

Copy A only (see Exhibit A). Perfora-

a page (Copies B, C, D, 1, and 2) included

use of this ink is required for 2001

tions are required on all copies (except

in the set.

Forms W-3 and W-2 (Copy A).

Copy A) to enable the separation of in-

.13 The back of substitute Form W-2,

.04 Type must be substantially identi-

dividual forms. Continuous pinfeed

Copy A, and Form W-3 must be free of

cal in size and shape with corresponding

Copy A forms must be separated at the

all printing.

type on the official form. The form iden-

page perforation into individual 11 inch

.14 Spot carbons are NOT permitted

tifying number must be printed in non-re-

deep pages before submission to the

for Copy A of Forms W-2. Interleaved

flective black ink using an OCR-A font;

SSA. The pinfeed strips must also be

carbon should be black and must be of

10 characters per inch.

removed. However, the two Forms W-2

good quality to assure legibility of infor-

1. On Form W-3 and Copy A of

documents contained on the 11 inch

mation on all copies and to preclude

Forms W-2, all the perimeter rules

deep page must not be separated.

smudging.

must be 1-point (0.014 inch), while

.08 Box 12 of Copy A, Form W-2, has

.15 Chemical transfer paper is permit-

all other rules must be one-half

been broken down into four entry boxes

ted for Form W-2, Copy A, only if the fol-

point (0.007 inch).

12a, 12b, 12c, and 12d. Do not make

lowing standards are met:

2. Vertical rules must be parallel to the

more than one entry per box. If more

1. Only chemically backed paper is ac-

left edge of the form; horizontal

than four items need to be reported in

ceptable for Copy A.

rules parallel to the top edge.

box 12, use a separate Form W-2 to report

2. Chemically transferred images must

.05 Two official Forms W-2 (Copy A)

the additional items (see “Multiple

be black in color.

or one official Form W-3 are contained on

forms” in the 2001 Instructions for

3. Carbon-coated forms are not per-

a single page that is 8.5 inches wide (ex-

Forms W-2 and W-3). Do not report the

mitted. Front and back chemically

clusive of any snap-stubs) by 11 inches

same Federal tax data to the SSA on more

treated paper cannot be processed

deep. The official Form W-2 is 8.0 inches

than one Copy A, Form W-2.

properly by scanning equipment.

in width printed on single sheet 8.5 inches

.09 The words “For Privacy Act and

In general, the use of black ink for data

in width. The form identifying control

Paperwork Reduction Act Notice, see

submitted on Forms W-2 and W-3 pro-

number for the official forms (8.0 inches

separate instructions,” must be printed

vides better readability for processing by

wide) is “22222” (5 digits) for Form W-2

in Red OCR drop-out Flint Ink on

the scanning equipment. Colors other

and “33333” (5 digits) for Form W-3. The

Forms W-2, Copy A (see Exhibit A for

than black are not easily read by the scan-

top margin for the 2001 Forms W-3 and

format and location). The 2001 Instruc-

ner and/or may result in delays/errors in

W-2 Copy A is .375 inch (3/8 inch). The

tions for Forms W-2 and W-3 contain

the processing of Forms W-2 and W-3.

right margin must be .2-inch and the left

the Privacy Act Notification previously

“Spot carbons” are NOT permitted.

margin .3-inch (plus or minus .0313 inch).

shown on the Form W-3.

.16 The GPO symbol must not be

The margins have changed from Tax Year

.10 The Office of Management and

placed on substitute Copy A of Forms W-2.

2000. Margins must be free of all print-

Budget (OMB) Number must be printed

.17 The Catalog Numbers, shown on

ing. No printing should appear any-

on each ply of Forms W-2 and on W-3 (see

the 2001 Forms W-2 as “Cat. No.

where near the Form ID control num-

Exhibits A and B for format and location).

10134D,” and Form W-3 as “Cat. No.

ber (33333 or 22222). For Forms W-2,

.11 The instructions on the official

10159Y,” are used for IRS distribution

Copy A, the combination width of Box a,

Form W-3, must be printed in their en-

purposes and should not be printed on

“Control number,” and the box containing

tirety on all substitute Forms W-3 (see

substitute forms.

the form identifying number (22222)

Exhibit B).

.18 Form W-3, box 13 is now labeled

must always be 2.54 inches. For Form

Note: Household employers, even

as “For third-party sick pay use only” for

W-3, the combined width of these boxes

those with only one household em-

quick identification.

must always be 2.54 inches.

ployee, must file a Form W-3 with

SEC. 1.B. REQUIREMENTS FOR 8-

NOTE: All form identifying numbers

Form W-2. On Form W-3 mark the

1/2 INCH “LASER PRINTED BLACK

must be printed in non-reflective black

“Hshld Emp.” box in Box b.

AND

WHITE

FORMS”

FOR

ink, using OCR-A font, printed 10 charac-

.12 Privately printed continuous sub-

SUBMISSION TO THE SSA (FORMS

ters per inch.

stitute Form W-2, Copy A, must be perfo-

W-2 COPY A AND W-3).

Revenue Procedure Form 2001-26 Forms W-2 And W-3 Page 6

Related Articles

Related forms

Related Categories