SEC. 2. NATURE OF CHANGES

Internal Revenue Bulletin 1999-21 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The text and exhibits were updated for tax year 1999.

.02 Eliminated pages 2 and 3 of Form W-3 including the second copy titled “YOUR COPY”.

.03 Box 13 of Form W-3 has been opened to allow third-party payers of sick pay to enter “Third-Party Sick Pay Recap” therein.

.04 Added additional information to the bottom of Form W-3. The “Purpose of Form” and “When To File” information has been added, and “Need Help?” information has been deleted and is now located in the 1999 Instructions for Forms W-2/W-3.

.05 Added reference to extended due date for electronically filed forms W-2.

.06 Various editorial changes were made.

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▸Contents — Internal Revenue Bulletin 1999-21

Internal Revenue Bulletin 1999-21

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