SEC. 4. GENERAL RULES FOR

FILING FORM W–3

.01 Employers submitting Form 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.

.04 For 1997 Forms W–3, entries are not needed for Adjusted total social security wages and tips (formerly box 13) and Adjusted total Medicare wages and tips (formerly box 14).

PART B. REQUIREMENTS FOR FILING PAPER SUBSTITUTES