SEC. 3. GENERAL RULES FOR

FILING “PAPER SUBSTITUTES” FOR FORMS W-2 AND W-3

.01 Paper substitutes that conform TO- TALLY to the specifications contained in this revenue procedure may be privately printed without the prior approval of the IRS. Please do not mail your paper Forms W-2 or W-3 tax year submis- sions to the IRS address below. The ad- dress below is for correspondence or questions relating to specifications in this publication . Penalties may be as- sessed for not complying with the form specifications set forth in this publica- tion. SUBSTITUTE FORMS THAT DO NOT CONFORM TOTALLY TO THESE SPECIFICATIONS ARE NOT ACCEPTABLE. This applies to both paper substitutes that are filed with the SSA and those that are given to employees. Forms sub- mitted to SSA (W-3, W-2 Copy A), that do not conform totally to the specifica- tions, may be returned. Forms cannot be submitted to the IRS or the SSA for specific approval. However, if you are uncertain of any specification set forth herein and want that specification clarified, you may submit a letter citing the specification in question, your interpretation of that specification, and an example of how the form would appear if produced using your understanding of the specification. Any questions pertaining to Copies B, C, and 2 of Forms W-2 should be sent to:

Internal Revenue Service ATTN: Substitute Form W-2 Coordinator OP:C:A:CP:R Room C6-421 5000 Ellin Rd. Lanham, MD 20706

Any questions pertaining to Copy A, Form W-2, and Form W-3 should be forwarded to:

Social Security Administration Data Operations Center ATTN: Program Analyst Office, Room 449 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

NOTE: You should allow at least 30 days for the IRS or the SSA to respond.

.02 Forms W-2 and W-3 are subject to annual review and possible change. Employers are cautioned against overstocking supplies of privately printed substitutes.

.03 Copies of the current year’s IRS printed Forms W-2 and W-3, and the instructions for these forms may be obtained using IRS’S Web Site www.irs.gov, or from most IRS offices, or by calling 1-800-8293676. The IRS provides only cut-sheet sets of Forms W-2 and W-3.

.04 Substitute Forms W-2 and W-3 filed with the SSA should contain only data that is required according to the Instructions for Forms W-2 and W-3 and this revenue procedure.

.05 Substitute Forms W-2, Copy A, and W-3 are machine imaged and scanned by the SSA; therefore, these forms must meet the same specifications as Forms W2 and W-3 produced by the IRS. The vertical and horizontal spacing for all Federal payment and data boxes on Form W-2 must be in compliance with the specifications contained herein.

.06 The ballot boxes in box 15 of Forms W-2, Copy A must be point-1 inch boxes (See Exhibit A); and the “Void” box must be point-14 inch. The spacing on each side of the “Void” box must be point-8 inch (See Exhibit A). The Form W-3 box b must be point-11 inch ballot boxes (see Exhibit B). Please insure you adhere to the dimensions provided in the exhibits. NOTE: If a box is marked, more than 50 percent of the applicable ballot box must be covered by an “X”.

.07 Copy Aof Forms W-2 and Form W-3 must have the form producer’s EIN entered to the left of “Department of Treasury.”

PART C. ADDITIONAL INSTRUCTIONS