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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 2. CHANGES

Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Section 4.01, which provided the time frame for a predecessor to furnish Forms W–2 under the standard procedure, has been modified to explain that the predecessor must furnish Forms W–2 to its former employees, and file Forms W–2 and W–3 with the Social Security Administration (SSA) on an expedited basis, if the predecessor has ceased to pay wages and is required to file a final Form 941.

.02 Section 5.01, which provided the alternate procedure for furnishing Forms W–2, has been modified to provide that the expedited furnishing and filing requirements do not apply to the successor.

.03 Section 5.02, which provided the alternate procedure for the predecessor to submit Form 941, has been modified to provide that if the predecessor is required to file a final Form 941, the predecessor must both furnish Forms W–2 to its employees who are not acquired by the successor and file Forms W–2 and W–3 with SSA on an expedited basis.

.04 Section 5.06 has been added to provide procedures for transferring electronically filed Forms W–4 from the predecessor to the successor.

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▸Contents — Internal Revenue Bulletin 1996-53
Internal Revenue Bulletin 1996-53

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