SEC. 1. INSTRUCTIONS FOR FORMS

PRINTERS

.01 Except as provided below, if magnetic media is not used for filing with SSA, the substitute copies of Forms W–2 assembly should be arranged in the same order as the IRS printed Forms W–2. Copy A should be first, followed sequentially by perforated sets (Copies 1, B, C, 2, and D). The substitute form to be filed by the employer with SSA must carry the designation ‘‘Copy A.’’

NOTE: Magnetic media filers do not submit Copy A of Form W–2 or Form W–3. Form 6559 is the transmittal for magnetic media filed Form W–2 data.

1 It is not a requirement that privately printed substitute forms contain a copy to be retained by employers (Copy D). However, employers must be prepared to verify or duplicate this information if it is requested by the IRS or SSA. Paper filers that do not keep Copy D should be able to generate a facsimile of Copy A in case of loss.

2 Except as provided in the arrangement of the official assemblies, additional copies that may be prepared by employers shall not be placed ahead of the copy ‘‘For EMPLOYEE’S RECORDS,’’ Form W–2 (Copy C).

3 Instructions similar to those contained on the back of Copy C of the official form MUST be provided to each employee. These instructions may be printed on the back of the substitute Copy C or may be provided to employees on a separate statement. Do not print these instructions on the back of Copy B (filed with the employee’s Federal income tax return) or the copy that is to be filed with the employee’s state or local returns.

.02 All privately printed Forms W–2 (Copy A) must have the tax year, form number, and form title printed on the bottom face of each form using identical type to that of the official format. Only the form number and title must be printed in red OCR drop-out ink. The tax year should remain printed in black ink. This requirement also ap- plies to Form W–3.

.03 The substitute Form W–2, Copy B, which employees attach to their Federal income tax return, must be at least 12-pound paper (basis 17 - 22– 500) while the other copies furnished to employee’s should be at least 9-pound paper (basis 17 - 22–500). .04 Employee copies of Forms W–2 (Copies B, C, etc.), including those that are printed on a single sheet of paper, MUST be produced so as to be easily separated by the employee. Perforations between the individual copies that are printed on a single sheet of paper satisfy this requirement.

.05 The Form W–2, Copy A, and the OCR bond Form W–3 that are filed with SSA must have no printing on the reverse side.

.06 Instructions similar to those provided as part of the official form

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must be provided as part of any substitute Form W–3.

.07 All privately printed Forms W–3 must have the tax year, form number, and form title printed on the bottom face of each substitute Form W–3, using identical type to that of the official format.

.08 The copy of the substitute Form W–3 that contains the instructions and is to be retained by the employer should be at least 18-pound paper (basis 17 - 22–500).