SEC. 1. REQUIREMENTS FOR

SUBSTITUTE “PRIVATELY PRINTED” FORMS SUBMITTED TO THE SSA (FORM W-2, COPY A, AND FORM W-3)

.01 Employers may file privately printed substitute Forms W-2 and W-3 with the SSA. The substitute form must be an exact replica of the IRS printed form with respect to layout and contents because it will be read by scanner equip

ment. The Government Printing Office (GPO) symbol must be deleted (see Sec. 1.16, below). The specifications and allowable tolerances for Copy A of substitute Forms W-2 are provided later in this revenue procedure. See Exhibit A for Form W-2 specifications. The specifications for Forms W-3 are provided in Exhibit B.

.02 Paper used for substitute Forms W2, Copy A, and Form W-3 (cut sheets and continuous pinfeed forms) that are to be filed with the SSA must be white 100% bleached chemical wood, 18-20 pound paper only, optical character recognition (OCR) bond produced in accordance with the specifications shown as follows:

Paper Requirements

1 Acidity: pH value, average, not less than . . . . . . . . . . . 4.5

2 Basis Weight17 x 22 inch 500 cut sheets, pound, 18-20 Metric equivalent grams per. sq. meter . . . . . . . . 68-75 A tolerance of +5 pct. is

allowed.

3 Stiffness: Average, each direction, not less than Gurley milligrams —

Cross direction . . . . . . . 50 Machine direction . . . . . 80

4 Tearing Strength: Average, each direction, not less than — Grams . . . . . . . . 40

5 Opacity: Average, not less than — Percent . . . . . . . . . 82

6 Reflectivity: Average not less than — percent . . . . . . 68

7 Thickness: Average. Inch 0.0038 Metric equivalent . . .mm 0.097 A tolerance of +0.0005 inch (0.0127mm) is allowed. Paper can not vary more than 0.0004 inch (0.012mm) from one edge to the other.

8 Porosity: Average, not less than — seconds . . . . . . . . 10

9 Finish (smoothness): Average, each side — seconds. . . . . . . . . . . 20-55 (For information only), the Sheffield equivalent unit . . . . . . . . . . . . . 170-d200

10 Dirt: Average, each side, not to exceed — Parts per million . . . . . . . . 8 NOTE: Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met.

.03 All printing for Copy A of Forms W-2 and Form W-3 must be in Red OCR drop-out Flint Ink, except as specified below. The following must be printed in non-reflective black ink:

1. Identifying control number “22222” (Exhibit C) at the top of Form W-2.

2. Tax year at the bottom of the Form W-2 (see Exhibit C).

3. Identifying control number “33333” (Exhibit D) at the top of Form W-3.

4. Tax year at the bottom of Form W- 3 (Exhibit D). 5. Form identification “W-3” at the bottom of Form W-3 (Exhibit D).

6. The Jurat and “Signature, Title, Date” line at middle of Form W-3 (Exhibit B).

7. All instructions beginning with the “Send this entire page……” line to the bottom of Form W-3 (Exhibit B). All other printing on Forms W-2, Copy A, and W-3 must be in Red OCR drop-out Flint Ink J-6983 (formerly Sinclair and Valentine) or an exact match. This is the same ink that is used for Copy A of the Form 1099 series (see Pub. 1179), Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 5498, and W-2G. The use of this ink is required for 2000 Forms W-3 and W-2 (Copy A.)

NOTE: Printing in any other Red OCR drop-out Flint Ink must be cleared by contacting BancTec, Inc., Attn: Forms Designer & Analysis, 2701 East Grauwyler, Bldg #1, Mail-stop #69, Irving, TX 75061 (972-579-6088).

.04 Type must be substantially identical in size and shape with corresponding type on the official form. The form identifying number must be printed in non-reflective black ink using an OCR-A font; 10 characters per inch.

1. On Form W-3 and Copy A of Forms W-2, all the perimeter rules must be 1-point (0.014 inch), while all other rules must be one-half point (0.007 inch).

2. Vertical rules must be parallel to the left edge of the form; horizontal rules parallel to the top edge.

May 22, 2000 1020 2000–21 I.R.B.

3. Carbon-coated forms are not permitted. Front and back chemically treated paper cannot be processed properly by scanning equipment.

In general, the use of black ink for data submitted on Forms W-2 and W-3 provides better readability for processing by the scanning equipment. Colors other than black are not easily read by the scanner may result in delays and errors in the processing of Forms W-2 and W-3. “Spot carbons” are NOT permitted.

.16 The GPO symbol must not be placed on substitute Copy A of Forms W2. .17 The Catalog Numbers, shown on the 2000 Forms W-2 as “Cat. No. 10134D ”, and Form W-3 as “Cat. No. 10159Y ”, are used for IRS distribution purposes and should not be printed on substitute forms.

.18 Form W-3, box 13 has been opened to allow third-party payers of sick pay to enter “Third-Party Sick Pay Recap”. This will help identify and expedite processing of those forms.