Revenue Procedure Form 2001-26 Forms W-2 And W-3 (Page 8 of 21) in pdf

years. The maximum width of 8.5 inches

box “CT-1” within box b of Form W-3.

form title on the lower left of the Form

is for employee copies of Form W-2 only.

The “core” boxes must be printed in

W-2. The use of 24 pt. OCR-A font is

The width of the paper Copy A, submitted

the exact order shown on the IRS printed

recommended but not required.

to the SSA, is specified in Part B, Sec.1.

form (see the Exhibits at the end of this

6. If applicable, box 7, “Social security

A.05 above. Also, the electronic tax logo

revenue procedure). Boxes 1 and 2 must

tips”, must be shown separately from

has been added to the employee copies;

be next to each other, with boxes 3 and 4

“Social security wages.” A separate box is

however, the logo is not required on any

below on the next line, and boxes 5 and 6

not required unless social security tips are

of the substitute forms copies.

on the line below boxes 3 and 4.

to be reported. Boxes 1 and 2 on Copy B

.02 The paper for all copies must be

2. The block of core data (boxes 1

are required to be outlined in bold 2-point

white. The substitute Copy B (or its

through 6) must be placed in the upper

rule (see Exhibit E) or highlighted in some

equal), which employees are instructed to

right of the form. Substitute employee

manner to distinguish these boxes.

attach to their Federal income tax return,

copies of Form(s) W-2 that are printed

7. If box 9 for “Advance EIC” pay-

must be at least 12 pound paper (basis

using a vertical format with dimensions

ment (Advance Earned Income Credit) is

17 x 22-500), while the other copies fur-

smaller than the IRS printed form may

present, the box must be outlined in bold

nished the employee must be at least 9

have the core data entirely on the top of

2-point rule or highlighted in some man-

pound paper (basis 17 x 22-500).

the form (see Exhibit F). In no instance

ner to distinguish this box. However, if

.03 Interleaved carbon and chemical

will boxes or other information be permit-

no amounts are paid for “Advance EIC”,

transfer paper for employee copies must

ted to the right of the core data. Standard

this box is not required and may be omit-

meet the following standards:

margins or a small amount of other blank

ted by printers. Do not use box 9 for any

1. All copies must be CLEARLY LEG-

space may appear to the top or right of

other purpose than reporting Advance

IBLE,

this data.

EIC payments.

2. All copies must have the capability

The form title, number, or copy (Copy

8. If box 8 “Allocated tips” are being re-

to be photocopied, and

B, C, or 2) may be at the top of the form.

ported for an employee (or class of employ-

3. Fading must not be of such a degree

Also, a reversed or blocked-out area to

ees that are being provided Forms W-2), it

as to preclude legibility and the abil-

accommodate a postal permit number or

is recommended (but not required) that this

ity to photocopy.

other postal considerations is permitted at

box also be outlined in bold 2-point rule or

.04 The following requirements govern

the upper right of the form.

highlighted on Copy B. However, if allo-

the private printing of employee copies of

3. Boxes 1 through 6 each must be a

cated tips are not being reported, this box

Forms W-2. All substitutes must be a

minimum of 1 3/8 inches wide and 1/4

may be omitted by printers.

form that contains boxes, box numbers,

inch deep.

9. Employers who are required to

and box titles that, when applicable, match

4. Other required boxes:

withhold and report state income tax in-

the IRS printed form. The employee

formation are required to include the fol-

- Employer identification number

copy of Forms W-2 (Copy C) must con-

lowing boxes on substitute Forms W-2:

(EIN),

tain the note “This information is being

- Employer’s name, address, and ZIP

Box 15 - State and Employer’s state

furnished to the Internal Revenue Ser-

code,

I.D. number.

vice. If you are required to file a tax re-

- Employee’s social security number,

Box 16 - State wages, tips, etc.

turn, a negligence penalty or other

and

Box 17 - State income tax.

sanction may be imposed on you if this

- Employee’s name, address, and ZIP

income is taxable and you fail to report

10. Employers who are required to

code.

it.” The placement, numbering, and size

withhold and report local income tax in-

of certain boxes (the “core” information)

These items are required to be present on

formation are required to include the fol-

is specified as follows:

the form and must be in boxes similar to

lowing boxes on substitute Forms W-2:

1. The items and box numbers that

those on the IRS printed form. However,

Box 18 - Local wages, tips, etc.

constitute the core data are:

they may be placed in any location, other

Box 19 - Local income tax.

than the top or upper right. The lettering

Box 1 - Wages, tips, other compensation,

Box 20 - Locality name.

system used on the IRS printed form (“a”

Box 2 - Federal income tax withheld,

through “f”) need not be used. The em-

11. If state or local tax information is

Box 3 - Social security wages,

ployer identification number may be in-

required, this information is also consid-

Box 4 - Social security tax withheld,

cluded in the box for the employer’s name

ered “core data.” The state and local in-

Box 5 - Medicare wages and tips, and

and address. If this is done, a separate

formation must be placed at the bottom of

Box 6 - Medicare tax withheld.

box for the EIN is not required. The

the form. See the exhibits at the end of

NOTE: Railroad employees may not be

“Control number” box (box “a” on the

this revenue procedure.

subject to social security coverage but are

IRS printed form) is not required.

12. Other boxes on the IRS printed

subject to Railroad Retirement Tax Act

5. The Tax Year (2001) must be clearly

form (boxes 7 through 14) need not ap-

(RRTA) Tier 1 and Tier 2 coverage. Rail-

printed (in non-reflective black ink) on

pear on substitute Forms W-2 provided to

road employers covered by RRTA Tier 1

all copies of substitute Forms W-2. It is

employees unless an employer has that

and Tier 2 must report taxes withheld in

recommended (but not required) that this

item of information to report to an em-

box 14 of Form(s) W-2 and mark check-

information be located to the right of the

ployee. For example, if an employee did

Revenue Procedure Form 2001-26 Forms W-2 And W-3 Page 8

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