SEC. 3. GENERAL RULES FOR

FILING PAPER FORMS W-2

.01 Employers must use magnetic or electronic media for filing with the SSA if they prepare and file 250 or more Year

IRS - Martinsburg Computing Center

Information Reporting Program ATTN:Extension of Time Coordinator

240 Murall Drive Kearneysville, WV 25430.

Form 8508 may be obtained through electronic options on the IRS Web Site at www.irs.gov, or by calling 1-800-8293676. It is recommended that completed requests for waivers (Form 8508) be submitted at least 45 days before but no later than the due date of the return (see Sec. 3.08, below). The requestor will receive an approval or denial letter from IRS/MCC but must allow a minimum of 30 days for IRS/MCC to respond. If you have any questions concerning Form 8508, contact IRS/MCC at the address or phone number shown above. Employers who do not comply with the magnetic media or electronic filing re- quirements for Form W-2 and who are not granted a waiver may be subject to penalties. Since many state and local governments accept Form W-2 data on magnetic media or electronically, savings may be obtained if magnetic media or electronic data is used for filing with both the SSA and state or local governments. In many instances, the state or local government is willing to accept the data format specifications set out in the SSA’s pub. No. 42-007 (TIB-4), Magnetic Media Reporting, and Magnetic Media Reporting and Electronic Filing (MMREF-1). You must contact each individual state or local taxing agency to receive approval and make arrangements to file electronically or on magnetic media.

May 22, 2000 1018 2000–21 I.R.B.

IRS/MCC “ ATTN: Extension of Time Coor- dination ” at the address listed in Sec. 3.01, above. The extension request should be filed as early as possible, but must be postmarked (for paper or magnetic media) no later than the due date of the forms ( Febru- ary 28, 2001 ). Extensions for electronically filed Forms W-2 must be post marked no later than April 2, 2001. DO NOT SEND FORM 8809 TO THE SSA.

NOTE: APPROVAL OF THE EXTENSION IS NOT AUTOMATIC. Approval or denial is based on administrative criteria and guidelines. The requestor will receive an approval or denial letter from the IRS and must allow a minimum of 30 days from the date of the request for the IRS to respond. You do not have to wait for a response before filing your return. File your return as soon as it is ready. If you have received a response, positive or negative, do not send a copy of the letter or Form 8809 with your return. Form 8809 may be obtained on the IRS’s Internet Web Site at www.irs.gov/, or by using the IRS Fax Forms Program 703368-9694, or by calling 1-800-829-3676. .09 When requesting extensions of time for more than 10 employers, the IRS encourages filers to submit the request on tape, tape cartridge, 3 1/2 - inch diskette, or electronically. Transmitters request- ing an extension of time to file for more than 50 employers are required to file the extension request on magnetic media or electronically. Transmitters who submit requests for multiple employers will receive one approval letter with an attached list of employers covered under that approval. Publication 1220, Specifi- cations for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Elec- tronically, provides information on how to file requests for extensions of time on tape, tape cartridge/quarter inch cartridge, 3 1/2 inch diskette, or electronically. NOTE: To file a request for extensions of time magnetically or electronically for multiple payers third party filers/transmitters must have an IRS Transmitter Control Code (authoriza- tion to file information returns).