SEC. 2. INSTRUCTIONS FOR

EMPLOYERS

.01 Only originals or ribbon copies of Copy A (Forms W–2) and Form W–3 may be filed with SSA. Carbon copies and photocopies are not acceptable.

.02 Employers should type or machine print entries on forms whenever possible and provide good quality data entries by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. The employer must provide a machine scannable form for Copy A. The employer must also provide payee copies (Copies B, C, and 2) that are legible and capable of being photocopied (by the employee).

.03 The Employer Identification Number (EIN) may be entered in the Employer’s name and address box on Copy A of Forms W–2 (Box ‘‘c’’ on the IRS printed Form W–2). If this is done, the EIN need not be entered in the box provided for the EIN (Box ‘‘b’’ on the IRS printed Form W–2). The EIN must be entered in Box ‘‘e’’ of the Form W–3.

.04 The employer’s name, address, and EIN may be preprinted.

.05 The optional employer’s state number may be pre-printed in the employer’s name, address, and ZIP code box. If this is done, the Employer’s state I.D. Number section in Box 16 of Forms W–2 need not be completed, as long as the applicable state taxing authority does not object. Please check with the appropriate state taxing authority before doing this.

.06 Generally, an agent that has an approved Form(s) 2678, Employer Ap

pointment of Agent, should enter its name as the employer in box c of Form W–2, and file one Form W–2. However, if the agent is acting as an agent for two or more employers, or is an employer and is acting as an agent for another employer, and pays social security wages in excess of the wage base to an individual, special reporting for payments to that individual is needed. The agent should file separate Forms W–2 reflecting the wages paid by each employer. Box c of Form W–2 should include name of agent, agent for (name of employer), and address of agent. Each Form W–2 should reflect the EIN of the agent in box b. In addition the employer’s EIN should be shown in box h of Form W–3.

.07 The preparation and filing instructions for Forms W–2 are contained in the 1996 Instructions for Form W–2. The preparation and filing instructions for Form W–3 are contained as part of the 199 6 Form W–3 snap set assembly.

.08 To avoid confusion and questions by employees, employers are encouraged to delete the following items from the employee copies of Forms W–2 that are provided to employees:

1 Form identifying number ( e.g., 22222); 2 The words ‘‘subtotal’’ and ‘‘void’’ and their boxes;

3 Any other captions or box number that would not be of any informational use to employees (unless otherwise required).

.09 Employers should use the IRS supplied label when filing form W–3 with SSA. The label should be placed inside the brackets printed in boxes ‘‘e’’ and ‘‘f’’.