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EMPLOYEE PLANS— Continued
Internal Revenue Bulletin 1999-22 · 2026-10-03 edition · updated 2026-10-04 · United States
Forms W-2 and W-3:
Format changes postponed (Ann. 34)
15, 8 Specifications for private printing of
paper substitutes (RP 24) 21, 8 Penalty:
Failure to deposit penalty using elec
tronic funds transfer (Notice 12) 9, 44; (Notice 20) 17, 16 Proposed regulation:
26 CFR 1.6302–4, revised; 20.6302–1, added; 25.6302–1, added; 31.6302– 1, amended; 40.6302(a)–1, added; electronic funds transfers of federal deposits (REG–100729–98) 14, 9 Regulations:
26 CFR 31.3121(v)(2)–1, –2, added; FICA tax amounts under employee benefit plans (T.D. 8814) 9, 4 26 CFR 31.3306(r)(2)–1, added; FUTA tax amounts under employee benefit plans (T.D. 8815) 9, 31
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