SEC. 1. REQUIREMENTS FOR

SUBSTITUTE “PRIVATELY PRINTED” FORMS SUBMITTED TO THE SSA (FORM W-2, COPY A, AND FORM W-3)

.01 Employers may file privately printed substitute Forms W-2 and W-3 with the SSA. The substitute form must be an exact replica of the IRS printed form (or official reproduction proof) with respect to layout and contents because it will be read by machine. The Government Printing Office (GPO) symbol must be deleted (see Sec. 1.15, below). The specifications and allowable tolerances for Copy A of substitute Forms W-2 are provided later in this revenue procedure. See Exhibit A for Form W-2 specifications. The specifications for Forms W-3 are provided in Exhibit B.

.02 Paper used for substitute Forms W2, Copy A, and Form W-3 (cut sheets and continuous pinfeed forms) that are to be filed with the SSA must be white 100% bleached chemical wood, 18-20 pound

printed form are advised not to print Copy A to prevent duplicate information from being submitted to the SSA.

.06 Employers terminating their businesses, must provide their employees with Forms W-2 on or before the due date of the final Form 941 filed by the employer. Employers must also file Forms W-2 and W-3 with the SSA on or before the last day of the month following the due date of the final Form 941. See Rev. Proc. 96–57, 1996–2 O.B. 389, Automatic Extensions for Forms W-2, Internal Revenue Cumulative Bulletin 1996–2, page 389, dated 12/30/96, for more information.

Note: Use of a reporting agent or other third-party payroll service provider does not relieve an employer of the responsibility to ensure that Forms W-2 are sent out and filed correctly and on time.

.07 Employers who file electronic Forms W-2 for 1999 have until March 31, 2000. Forms W-2 for 1999, whether filed on magnetic media or paper, must be submitted to the SSA on or before Febru- ary 29, 2000. In addition, the employee copies must be furnished to the employee on or before February 1, 2000. If employment ended before December 31, 1999, the employee may be furnished his/her copy any time after employment ends, but no later than February 1, 2000. However, if the employee requests Form W-2, you must furnish him or her the completed copies within 30 days of the request or of the final wage payment, whichever is later. This requirement is met if the form is properly addressed, mailed, and postmarked on or before the due date. Failure to timely file with the SSA or to timely provide the employee copies may subject the employer to penalties. Employers needing additional time to file Form W-2 information (paper or magnetic media) with the SSA may request an extension of time to file by submitting Form 8809, Request for Extension of Time to File Information Returns, to the IRS/MCC at the address (or alternative address) listed in Sec. 3.01, above. The extension request should be filed as early as possible, but must be postmarked no later than the due date of the forms ( February 29, 2000 ). DO NOT SEND FORM 8809 TO THE SSA.

NOTE: APPROVAL OF THE EXTENSION IS NOT AUTOMATIC. Approval

or denial is based on administrative criteria and guidelines. The requestor will receive an approval or denial letter from the IRS and must allow at least 30 days from the date of the request for the IRS to respond. You do not have to wait for a response before filing your return. File your return as soon as they are ready. If you have received a response, do not send a copy of the letter or Form 8809 with your return. Form 8809 may be obtained using electronic options on the Internet at http://www.irs.ustreas.gov; by modem to IRIS (703) 321-8020; or by using the IRS Fax Forms Program (703) 368-9694, or by calling 1-800-829-3676. You can also contact IRS/MCC. (See the address and phone number in Sec. 3.01, above.)

.08 When requesting extensions of time for more than 10 employers, the IRS encourages filers to submit the request on tape, tape cartridge, 3 ¹ ⁄2-inch diskette, or electronically. Transmitters requesting an extension of time to file for more than 50 payers are required to file the extension request on magnetic media or electronically. Transmitters who submit requests for multiple payers will receive one approval letter with an attached list of payers covered under that approval. Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Mag- netically or Electronically, provides information on how to file requests for extensions of time on tape, tape cartridge/ quarter inch cartridge, 3 ¹ ⁄2 inch diskette, or electronically.

NOTE: To file a request for extensions of time, magnetically or electronically for multiple payers, third party filers/transmitters must have an IRS Transmitter Control Code (Authoriza- tion to file information returns.)