SEC. 3. GENERAL RULES FOR

FILING “PAPER SUBSTITUTES” FOR FORMS W–2 AND W–3

.01 Paper substitutes that conform totally to the specifications contained in this revenue procedure may be privately printed without the prior approval of the IRS. Penalties may be assessed for not complying with the form specifications set forth in this publication. SUBSTITUTE FORMS THAT DO NOT CONFORM TOTALLY TO THESE SPECIFICATIONS ARE NOT ACCEPTABLE. This applies to both paper substitutes that are filed with SSA and those that are given to employees. Forms should not be submitted to IRS or SSA for specific approval. However, if you are uncertain of any specification set forth herein and want that specification clarified, you may

submit a letter citing the specification in question, your interpretation of that specification, and an example of how the form would appear if produced using your understanding of the specification. Any questions pertaining to Copies B, C, and 2 of Forms W–2 should be sent to:

449 Wilkes-Barre, PA 18702-7997 NOTE: You should allow at least 30 days for the IRS and SSA to respond.

.02 Forms W–2 and W–3 are subject to annual review and possible change. Employers are cautioned against overstocking supplies of privately printed substitutes.

.03 Copies of the current year IRS printed Forms W–2 and W–3 and the instructions for these forms may be obtained through electronic options on the Internet at http://www.irs.ustreas.gov, or from most IRS offices or by calling 1800-829-3676. The IRS provides only cut sheet sets.

.04 Substitute Forms W–2 and W–3 transmitted to SSA should generally contain only data that is required by the Form W–2, the Form W–2 instructions, and this revenue procedure.

.05 Substitute Forms W–2, Copy A, and W–3 are machine imaged and scanned by Social Security, therefore these forms must meet the same specifications as Forms W–2 and W–3 produced by IRS. The vertical and horizontal spacing for all Federal payment and data boxes on Form W–2 must be in compliance with the specifications contained herein.

.06 All ballot boxes on Forms W–2, Copy A (Box 15), and W–3 (Box “b”) must be 8-point boxes. NOTE: If a box is marked, more than 50% of the applicable ballot box must be covered by an “X”.

Internal Revenue Service ATTN: Substitute Form W–2

Coordinator T:C:A:C:I,Room C7-443 5000 Ellin Rd. Lanhan, MD.20706 Any questions pertaining to Copy A, Form W–2, and Form W–3 should be forwarded to:

Social Security Administration Data Operations Center 1150 E. Mountain Drive Attn: Program Analyst Office Room

.07 Copy A of Form W–2 and Form W–3 must have the form producer’s EIN entered to the left of “Department of Treasury”.

PART C. ADDITIONAL INSTRUCTIONS