Introduction›Part III. Administrative, Procedural, and Miscellaneous
SEC. 1. GENERAL
Internal Revenue Bulletin 1996-32 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 The following specifications prescribe the format requirements for Form W–2G —COPY A ONLY.
.02 A filer may file a substitute Form W–2G with the IRS (hereinafter referred to as ‘‘substitute Copy A’’). The substitute form (filed with the IRS) must be an exact replica of the official form with respect to layout and contents.
this copy to your state income tax return, if required.’’; Copy D ‘‘For Payer.’’
.03 Perforations are required between forms on all copies except Copy A to enable the separation of individual forms. Copy A of Form W–2G may be perforated.
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