SEC. 3. GENERAL RULES FOR

FILING “PAPER SUBSTITUTES” FOR FORMS W-2 AND W-3

.01 Paper substitutes that conform totally to the specifications contained in this revenue procedure may be privately printed without the prior approval of the IRS. Please do not mail your paper Forms W-2 or W-3 tax year submis- sions to the IRS address below. The ad- dress below is for correspondence, or questions relating to specifications in this publication. Penalties may be as- sessed for not complying with the form specifications set forth in this publica- tion. SUBSTITUTE FORMS THAT DO NOT CONFORM TOTALLY TO THESE SPECIFICATIONS ARE NOT ACCEPTABLE. This applies to both paper substitutes that are filed with the SSA and those that are given to employees. Forms can- not be submitted to the IRS or the SSA for specific approval. However, if you are uncertain of any specification set forth herein and want that specification clarified, you may submit a letter citing the specification in question, your interpretation of that specification, and an example of how the form would appear if produced using your understanding of the specification. Any questions pertaining to Copies B, C, and 2 of Forms W-2 should be sent to:

Internal Revenue Service ATTN: Substitute Form W-2

May 24, 1999 14 1999–21 I.R.B.

printed on a single sheet of paper satisfy this requirement.

.05 The Form W-2, Copy A, and the OCR bond Form W-3 that are filed with the SSA must have no printing on the reverse side.

.06 Instructions similar to those provided as part of the official form must be provided as part of any substitute Form W-2 or W-3.