SEC. 2. NATURE OF CHANGES

.01 Eliminated the necessity of submitting a paper Form 6559, Transmitter Report and Summary of Magnetic Media, for filers of Form W-2 who use the MMREF-1 format and submit data electronically or on diskette.

.02 Edited the language on the back of Copies B, C, and D of Forms W-2.

.03 Edited the “Do not” Statement at the bottom of Copy A of Forms W-2.

.04 Added “OR FOLD” to the instructions at the top of Form W-3 to help the SSA in processing of forms.

.05 Edited the instructions on Form W-3.

.06 On Form W-3, the “Signature, Title, Dateline” must be printed in nonreflective black ink. See Part B, Section 1.03. .07 Made change to be in agreement with the Official Instructions package for Forms W-2 and W-3 regarding Railroad Retirement Tax Act. Boxes 3, 4, 5, and 6 of Forms W-2 must not be altered to include railroad retirement wages and taxes.

.08 Made change which will not allow employers EIN to be included in boxes e and f of Copy A Form(s) W-2. Employers EIN must be included in box b of Copy A Form(s) W-2.

.09 Employers state I.D. number should not be printed (Copy A of Forms W-2) in the employer’s name, address, and zip code boxes e and f respectively. This information goes in box 16.

.10 Various editorial changes were made.