SEC. 2. INSTRUCTIONS FOR

EMPLOYERS

.01 Only originals or ribbon copies of Copy A (Forms W-2) and Form W-3 may be filed with the SSA. CARBON COPIES AND PHOTOCOPIES ARE NOT ACCEPTABLE.

.02 Employers should type or machine print entries on forms whenever possible and provide good quality data entries by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. THE PRINT CHARACTER SIZE MUST BE NO SMALLER THAN 12 CHAR- ACTERS PER INCH. Omit dollar signs but include decimal points for all cents amounts. The employer must provide a machine scannable Form W-2, Copy A. The employer must refrain from print- ing any data in the top margin of the forms. UNLESS ABSOLUTELY NEC- ESSARY, DO NOT PRINT ANY- THING IN THE CONTROL NUM- BER BOX ON THE FORM W-2 OR W-3. The employer must also provide payee copies (Copies B, C, and 2) that are legible and capable of being photocopied (by the employee). When Forms W-2 or W-3 are typed, black ink must be used with no script type, inverted font, italics or dual case alpha characters used.

.03 The Employer Identification Number (EIN) may be entered in the Employer's name and address box on Copy A of Forms W-2 (box c on the IRS printed Form W-2). If this is done, the EIN need not be entered in the box provided for the EIN (box b on the IRS printed Form W2). The EIN must be entered in box e of the Form W-3. Note: The EIN entered on Form W-3 in box e must be the same EIN entered on Forms W-2 in box b, and on Forms 941, 943, CT-1, Schedule

structions for these forms may be obtained using 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 the SSA should contain only data that is required by the Form W2 or Form W-3, the Forms W-2 and W-3 instructions, and this revenue proedure.

.05 Substitute Forms W-2, Copy A, and W-3 are machine imaged and scanned by the SSA, therefore, these forms must meet the same specifications as Forms W2 and W-3 produced by the 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 The ballot boxes on Forms W-2, Copy A (box 15), must be point-1 boxes (See Exhibit A), and the “Void box” is point-14. The spacing on each side of the “Void box” is point-8 (See Exhibit A). The W-3 box b must be point-11 boxes (See Exhibit B). The spacing and box sizes have been corrected this year. Please insure you adhere to the dimensions provided in the exhibits. NOTE: If a box is marked, more than 50 percent of the applicable ballot box must be covered by an “X”.

.07 Copy A of Forms 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