SEC. 4. GENERAL RULES FOR

FILING FORM W-3

.01 Employers submitting Form(s) W-2 (Copy A) to the SSA on paper must submit with a Form W-3.

EMPLOYERS WHO FILE FORM W-2 INFORMATION ON MAGNETIC MEDIA (USING TIB-4 INSTRUCTIONS) OR ELECTRONI- CALLY (USING MMREF-1 IN- STRUCTIONS) WITH THE SSA MUST NOT SEND THE SAME DATA TO THE SSA ON PAPER FORMS W-2. This would result in duplicate reporting and may subject the filer to unnecessary contacts by the IRS.

.02 TIB-4, Magnetic Media Reporting (SSA Pub. No. 42-007, revised Oct., 1999 ) contains the specifications and procedures for filing Form W-2 information on magnetic media with the SSA. Specifications for both tape and diskette reporting for Forms W-2 are included in the TIB-4.

.03 MMREF-1, Magnetic Media Elec- tronic Filing (SSA Pub. No. ICN, New June, 1999 ) contains specifications and procedures for filing Form W-2 information electronically or on magnetic media with the SSA. The MMREF-1 may be used to file wage reports on magnetic media or electronically. The MMREF-1 format will become mandatory for TY 2001 wage reports regardless of magnetic media, tape cartridge, diskette, or electronic.

.04 TIB-4 OR MMREF-1 may be obtained by writing to:

Social Security Administration OCO, DES Attn: Employer Reporting Services Center 300 North Greene Street Baltimore, MD 21290-0300.

Employers may call their local SSA Employer Service Liaison Officers (ESLO) to obtain the TIB-4 or MMREF-1 (see list of Employer Service Liaison Officers’ telephone numbers in the Appendix). The TIB4 and MMREF-1 are also on the SSA Online Wage Reporting Service (OWRS) or Internet Address: WWW.SSA.GOV/EMPLOYER-INFO . The number for the OWRS is 410-966-8450 (not a toll-free number ). Employers using magnetic or electronic media are cautioned to obtain the most recent revision of the TIB-4/MMREF1 and supplements due to possible changes in the specifications and procedures.

.05 Employers not filing on magnetic media or electronically must file a paper Copy A of Form W-2 with the SSA using

either the IRS printed official form or a privately printed substitute paper form that exactly meets the specifications shown in Parts B and C of this Revenue Procedure.

.06 Employers may design their own statements to give to employees. This applies to employers who file with the SSA on magnetic media, electronically, or on paper. Employee statements designed by employers must comply with the requirements shown in Parts B and C, below. NOTE: Copy A must not be filed on paper with the SSA when the same Form W-2 information is filed electron- ically or on magnetic media.

.07 Employers who terminate their business must provide their employees with Forms W-2 on or before the due date of the final Form 941. Employers must also file Forms W-2 and W-3 with the SSA by the last day of the month that follows the due date of the final Form 941. See Rev. Proc. 96–57, 1996–2 C.B. 389, for information on automatic extensions.

Note: Use of a reporting agent or other third-party payroll service provider does not relieve an employer of the responsibility to ensure that Forms W-2 are sent out and filed cor- rectly and on time.

.08 Forms W-2 for 2000, filed on paper or magnetic media must be submitted to the SSA on or before February 28, 2001 . Employers who file electronic Forms W-2 for 2000 have until April 2, 2001 . Copies B, C, 1, and 2 must be furnished to the employee by January 31, 2001 . If employment ended before December 31, 2000, the employee may be furnished his/her copy any time after employment ends, but no later than Janu- ary 31, 2001. However, if the employee requests Form W-2, you must furnish him or her the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later. This requirement is met if the form is properly addressed, mailed, and postmarked on or before the due date. Failure to timely file with the SSA or to timely provide the employee copies may subject the employer to penalties. Employers needing additional time to file Form W-2 information (paper, magnetic media, or electronic) with the SSA may request an extension of time to file by submitting Form 8809, Request for Extension of Time to File Information Returns, to the

2000–21 I.R.B. 1019 May 22, 2000

.02 Form W-3 Must be the same width (7 inches) as the Forms W-2(s) filed.

.03 Separate instructions for the Form W-3 are provided in the “Instructions for Forms W-2 and W-3.” Form W-3 is a single cut sheet including only essential filing information. Be sure to make a copy for your records of Form W-3.

.04 The Form W-3 design remains unchanged from 1999. Minor editorial changes were made to the instructions included on Form W-3.

.05 Form W-3 should be used only to transmit paper Forms W-2 (Copy A). Magnetic media or electronic filers do not file Form W-3. Employers submitting magnetic media using the TIB-4 format must transmit Form(s) W-2 data with Form 6559, Transmitter Report and Sum- mary of Magnetic Media, (and Form 6559-A, Continuation Sheet for Form 6559, if necessary). These forms may be obtained by calling either your SSA ESLO (see listing in Appendix) or the IRS at 1-800-829-3676. Employers submitting Form(s) W-2 data electronically using the MMREF-1 via OWRS, Electronic Data Transfer (EDT), or diskette need not submit a Form 6559. However, employers must complete a PIN registration process that replaces the signature on Form 6559. If employers submit the MMREF-1 file using OWRS, EDT, or diskette, a Form 6559 will not be required upon completion of the annual PIN registration process. If employers submit MMREF-1 file on magnetic tape, or tape cartridge, a Form 6559 is required. Please refer to the MMREF-1 (June, 1999) specifications for further information.

PART B. REQUIREMENTS FOR FILING PAPER SUBSTITUTES WITH SOCIAL SECURITY ADMINISTRATION (SSA)