Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SEC. 4. GENERAL RULES FOR FILING

Internal Revenue Bulletin 1996-5 · 2026-10-03 edition · updated 2026-10-04 · United States

FORM W–3

.01 Employers submitting Forms W– 2 (Copy A) on paper to SSA must transmit Forms W–2 with Form W–3.

.02 Form W–3 must be the same width (7 inches) as the Forms W–2 filed.

.03 Form W–3 should only be used to transmit paper Forms W–2 (Copy A). Magnetic media filers do not file Form W–3. Employers using magnetic media must transmit Form W–2 data with Form 6559, Transmitter Report and Summary of Magnetic Media, (and Form 6559–A, Continuation Sheet for Form 6559, if necessary). These forms may be obtained by calling either your SSA MMC (see listing in Appendix) or IRS at 1-800-829-3676.

PART B. REQUIREMENTS FOR FILING PAPER SUBSTITUTES

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1996-5

Internal Revenue Bulletin 1996-5

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.