SEC. 1. INSTRUCTIONS FOR

FORMS PRINTERS

.01 Except as provided below, if magnetic media/electronic is not used for filing with the SSA, the substitute copies of Forms W-2 assembly should be arranged in the same order as the IRS printed Forms W-2. Copy A should be first, followed sequentially by perforated sets (Copies 1, B, C, 2, and D). The substitute form to be filed by the employer with the SSA must carry the designation “Copy A.” NOTE: Magnetic media/electronic filers do not submit Copy A of Form W-2 or Form W-3. TIB-4 specifications require Form 6559 transmittal for magnetic media filers of Form W-2 data.

1. Privately printed substitute forms are not required to contain a copy to be retained by employers (Copy D). However, employers must be prepared to verify or duplicate this information if it is requested by the IRS or the SSA. Paper filers that do not keep Copy D should be able to generate a facsimile of Copy A in case of loss.

2. Except as provided in the arrangement of the official assemblies, additional copies that may be prepared by employers shall not be placed ahead of the copy “For EMPLOYEE'S RECORDS,” on Form W-2 (Copy C).

3. Instructions similar to those contained on the back of Copies B and C of the official form MUST be provided to each employee. These instructions may be printed on the back of the substitute Copies B and C or may be provided to employees on a separate statement. Do not print these instructions on the back of Copies 1 or 2 that is to be filed with the employee's state or local income tax return.

.02 All privately printed Forms W-3 and Forms W-2 (Copy A), must have the tax year, form number, and form title printed on the bottom face of each form using identical type to that of the official format. The tax year must be printed in non-reflective black ink using 24 pt OCR-A font (copy A), of Forms W-2, and Forms W-3. The form title, e.g., “Wage and Tax Statement” must be printed in red OCR-A drop-out ink on Form W-2, Copy A, and Form W-3. The form identifying control number of Forms W-2 and Form W-3, must be printed in non-reflective black ink, using OCRA-font, printed 10 charac- ters per inch. The word “Form” on the W-2 and W-3 must be printed in red OCR-A drop-out ink.

.03 The substitute Form W-2, Copy B, which employees attach to their Federal income tax return, must be printed on at least 12-pound paper (basis 17 � 22-500) while the other copies furnished to employee’s should be at least 9-pound paper (basis 17 � 22-500).

.04 Employee copies of Forms W-2 (Copies B, C, etc.), including those that are printed on a single sheet of paper, MUST be produced so as to be easily separated by the employee. Perforations between the individual copies that are

1999–21 I.R.B. 15 May 24, 1999

H (Form 1040), or any other forms filed with the IRS.

.04 The employer's name, address, and EIN may bepreprinted.

.05 The optional employer's state number may be pre-printed in the employer's name, address, and ZIP code box. If this is done, the ‘employer's state I.D. number’ section in box 16 of Forms W-2 need not be completed as long as the applicable state taxing authority does not object. Please check with the appropriate state taxing authority before doing this.

.06 Generally, an agent that has an approved Form(s) 2678, Employer Appointment of Agent, should enter its name as the employer in box c of Form W-2, and file one Form W-2. However, if the agent is acting as an agent for two or more employers, or is an employer and is acting as an agent for another employer, and pays social security wages in excess of the wage base to an individual, special reporting for payments to that individual is needed. The agent should file separate Forms W-2 reflecting the wages paid by each employer. Box “c” of Forms W-2 should include the name of the agent, agent for (name of employer), and address of agent. Each Form W-2 should reflect the EIN of the agent in box b. In addition the employer's EIN should be shown in box h of Form W-3.

.07 The preparation and filing instructions for Forms W-2 and W-3 are included in the 1999 Instructions for Forms W-2 and W-3.

.08 To avoid confusion and questions by employees, employers are encouraged to delete the following items from the employee copies of Forms W-2 that are provided to employees:

1 Form identifying number (e.g., 22222), 2 The word “void” and associated box, and

3 Any other captions or box number that would not be of any informational use to employees (unless otherwise required). .09 Employers should use the IRS supplied label when filing Form W-3 with the SSA. The label should be placed inside the brackets printed in boxes e, f, and g.