bulletin Internal Revenue›Rev. Rul. 94-38 is distinguished.
SEC. 4. GENERAL RULES FOR
Internal Revenue Bulletin 1998-19 · 2026-10-03 edition · updated 2026-10-04 · United States
FILING FORM W–3
.01 Employers submitting Form W–2 (Copy A) on paper to SSA must send 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.
PART B. REQUIREMENTS FOR FILING PAPER SUBSTITUTES
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