SEC. 3. OFFICE OF MANAGEMENT

AND BUDGET (OMB) REQUIREMENTS FOR SUBSTITUTE FORMS

Sec. 4. FORMS and PUBLICATIONS

.01 Electronic access to IRS tax forms, instructions, publications, and other tax data is available through the following:

WWW - http://www.irs.gov Fax Forms: (703) 368-9694 Note: Forms W-2 and W-3 ob- tained as specified above cannot be filed with the SSA nor can they be used to meet personal tax obligations. Tax forms obtained in this manner are for informational purposes only.

.02 A list of the Social Security Administrations ESLO Coordinators is included in the Appendix.

Sec. 5 EFFECT ON OTHER REVENUE PROCEDURES

.01 Rev. Proc. 99-24, 1999-21, dated May 24, 1999 (Reprinted as Publication 1141, Revised 6- 99 ), is superseded.

printed in Red OCR drop-out Flint Ink. The form identifying control number for Forms W-2 and Form W-3, must be printed in non-reflective black ink, using OCR-A font printed 10 characters per inch. The word “Form” on the W-2 and W-3 must be printed in Red OCR drop- out Flint Ink.

.03 The substitute Form W-2, Copy B, which employees attach to their Federal income tax return, must be printed on at least 12-pound paper (basis 17 x 22-500) while the other copies furnished to employee’s should be at least 9-pound paper (basis 17 x 22-500).

.04 Employee copies of Forms W-2 (Copies B, C, etc.), including those that are printed on a single sheet of paper, MUST be produced so as to be easily separated by the employee. Perforations between the individual copies that are printed on a single sheet of paper satisfy this requirement. The use of scissors is not considered easily separated forms.

.05 The Form W-2, Copy A, and Form W-3 that are filed with the SSA must have no printing on the reverse side.

.06 Instructions similar to those provided as part of the official forms must be provided as part of any substitute Forms W-2 or W-3.