SECTION 1. PURPOSE

.01 The purpose of this revenue procedure is to provide the general rules for filing and to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) for reproducing paper substitutes for Form W-2, Wage and Tax Statement, and Form

W-3, Transmittal of Wage and Tax Statements, for amounts paid during the 1999 calendar year. The information reported on Forms W-2 and W-3 is required to establish tax liability for employees and their eligibility for social security and Medicare benefits.

.02 Forms W-2 and W-3 have only minor changes for 1999. Please see “Nature of Changes” (Section 2, below) and the exhibits at the end of this revenue procedure for changes to Forms W-2 and W-3.

.03 For the purpose of this revenue procedure, a substitute form is one that is not printed by the IRS. A substitute Form W-2 or W-3 MUST conform to the specifications in this revenue proce- dure to be acceptable to the IRS. No IRS office is authorized to allow deviations from this revenue procedure. Preparers should also refer to the separate instructions for Forms W-2 and W-3 for details on how to complete these forms. See Part C, Sec. 4.01, for information on obtaining the official IRS forms and in

May 24, 1999 8 1999–21 I.R.B.

structions. See Part B, Sec. 2, for requirements for substitute forms furnished to employees.

.04 IRS has a centralized call site at the IRS Martinsburg Computing Center (IRS/MCC) to answer questions related to information returns (Forms W-2, W-3, 1099, etc.). The Call-Site phone number is (304) 263-8700 (not a toll-free num- ber). The number for Telecommunication Device for the Deaf (TDD) is (304) 267-3367 (not a toll-free number). The hours of operation are Monday through Friday from 8:30 A.M. to 4:30 P.M. eastern time.

.05 This revenue procedure supersedes Rev. Proc. 98–33, 1998–19 I.R.B., dated May 11, 1998. (Reprinted as Publication 1141).