SEC. 2. INSTRUCTIONS FOR

EMPLOYERS

.01 Only originals of CopyA(Form W-2) and Form W-3 may be filed with the SSA. CARBON COPIES AND PHOTO- COPIES ARE NOT ACCEPTABLE.

.02 Employers should type or machine print entries on forms whenever possible, and provide good quality data entries by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. USE at least 10- point font. (SSA prefers 12-point Courier font.)Omit dollar signs but include deci- mal points for all cents. The employer mustprovide a machine scannable Form W-2, Copy A. The employer must refrain from printing any data in the top margin of the forms . UNLESS ABSOLUTELY NECESSARY, DO NOT PRINT ANY- THING IN THE CONTROL NUMBER BOX ON THE FORMS W-2 OR W-3. The employer must also provide payee copies (Copies B, C, and 2) that are legible

and capable of being photocopied (by the employee). When Forms W-2 or W-3 are typed, black ink must be used with no script type, inverted font, italics or dual case alpha characters used.

.03 The Employer Identification Number (EIN) must be entered in box b of Form W-2. The EIN also must be entered in box e of Form W-3. Note: The EIN entered on Form W-3 inbox e must be the same EIN entered on Forms W-2 in box b, and on Forms 941, 943, CT-1, Schedule H (Form 1040), or any other forms filed with the IRS.

.04 The employer’s name, and address may bepreprinted.

.05 Generally, an agent that has an approved Form(s) 2678, Employer Appointment of Agent, should enter its name as the employer in box c of Form W-2, and file one Form W-2. However, if the agent is (a)acting as an agent for two or more employers, or is an employer and is acting as an agent for another employer, and (b)pays social security wages in excess of the wage base to an individual, special reporting for payments to that individual is needed. The agent should file separate Forms W-2 reflecting the wages paid by each employer. Box c of Forms W-2 should include the name of the agent, agent for (name of employer), and address of agent. Each Form W-2 should reflect the EIN of the agent in box b. In addition, the employer’s EIN should be shown in box h of Form W-3.

.06 The preparation and filing instructions for Forms W-2 and W-3 are included in the 2000 Instructions for Forms W-2 and W-3.

.07 To avoid confusion and questions by employees, employers are encouraged to delete the following items from the employee copies of Forms W-2 that are provided to employees:

1 Form identifying number (e.g., 22222), 2 The word “Void” and associated box, and 3 Any other captions or box numbers that would not be of any informational use to employees (unless otherwise required). .09 Employers should use the IRS preprinted supplied label they received with Pub. 393 or 2184 when filing Form W-3 with the SSA. The label should be placed inside the brackets

.01 The Paperwork Reduction Act requires: (1) OMB approval of IRS tax forms, (2) that each form (all copies) show the OMB approval number, and (3) that the form (or its instructions) state why the IRS is needs the information, how it will be used and whether it must be furnished. The official IRS form or instructions will contain this information.

.02 As it applies to substitute IRS forms, this means:

1. All substitute forms (all copies) must show the OMB number as it appears on the official IRS printed form (see Exhibits A and B).

2. The OMB number must be in one of the following formats:

OMB No. 1545-0008 (preferred),

or OMB # 1545-0008 3. You must inform the users of your substitute forms of the reasons for IRS use and collection requirements as stated in the instructions for the official IRS form. If you provide your users or customers with the official IRS instructions, page 1 of each form must retain either the Paperwork Reduction Act Notice, or a reference to it as the IRS does on the official forms.

2000–21 I.R.B. 1025 May 22, 2000

May 22, 2000 1026 2000–21 I.R.B.

2000–21 I.R.B. 1027 May 22, 2000

May 22, 2000 1028 2000–21 I.R.B.

2000–21 I.R.B. 1029 May 22, 2000

May 22, 2000 1030 2000–21 I.R.B.

2000–21 I.R.B. 1031 May 22, 2000

May 22, 2000 1032 2000–21 I.R.B.

Rev. Proc. 2000–25

Use this Revenue Procedure to prepare Tax Year 2000 and prior year information returns for submission to Internal Revenue Service (IRS) using any of the following:

• Magnetic Tape

• Tape Cartridge

• 8mm, 4mm, and Quarter

Inch Cartridges (QIC)

• 3 1/2-Inch Diskette

• Electronic Filing

Caution to filers: Please read this publication carefully. Persons or businesses required to file information returns magnetically or electroni- cally may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this Revenue Procedure.

Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of replacement. See Part A, Sec. 2 .03 (a) for details.

Table of Contents

Part A. General