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SEC. 1. GENERAL

Internal Revenue Bulletin 1997-27 · 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.

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▸Contents — Internal Revenue Bulletin 1997-27
Internal Revenue Bulletin 1997-27

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