SEC. 1. INSTRUCTIONS FOR

FORMS PRINTERS

.01 Except as provided below, if magnetic or electronic media is not used for filing with the SSA, the substitute copies of Forms W-2 assembly should be arranged in the same order as the IRS printed Forms W-2. Copy A ( red/white) should be first, followed sequentially by perforated sets (Copies 1, B, C, 2, and D). The substitute form to be filed by the employer with the SSA must carry the designation “Copy A” for the red/white forms. The black/white laser printed forms re- quire the “Copy A” designation also. See Part B, Sec. 1. B for laser specifica- tions along with exhibits G and H. NOTE: Magnetic media/electronic filers do not submit paper Copy A (red/white or black/white) of Form W-2 or Form W-3 (red/white or black/white) to SSA. MMREF-1 specifications require a Form 6559 transmittal for magnetic media tape and cartridge filers of Forms W-2. MMREF-1 specifications do not require Form 6559 if filed on diskette or electronically if the employer has registered for a PIN and Password.

1. Privately printed substitute forms are not required to contain a copy to be retained by employers (Copy D). However, employers must be prepared to verify or duplicate this information if it is requested by the IRS or the SSA. Paper filers who do not keep Copy D should be able to generate a Facsimile of Copy A (red/white or black/white) in case of loss.

2. Except as provided in the arrangement of the official assemblies, additional copies that may be prepared by employers shall not be placed ahead of the copy “FOR EMPLOYEE’S RECORDS,” on Form W-2 (Copy C).

3. Instructions similar to those contained on the back of Copies B and C of the official form must be provided to each employee. These instructions may be printed on the back of the substitute Copies B and C or may be provided to employees on a separate statement. Do not print these instructions on the back of Copy 1 or 2 that is to be filed with the employee’s state or local income tax return.

.02 All privately printed Forms W-2 (Copy A red/white) and W-3 (red/white)

2001–17 I.R.B. 1101 April 23, 2001

must have the tax year form number, and form title printed on the bottom face of each form using identical type to that of the official format. The tax year must be printed in non-reflective black ink using 24-point OCR-A font on Copy A (red/white) of Forms W-2 and Form W-3 (red/white). See Part B, Sec. 1.B “REQUIREMENTS FOR 8-1/2 INCH LASER PRINTED BLACK AND WHITE FORMS” for specifications for the black/white laser printed form Copy A. The form titles for Forms W-2 (Copy A red/white) and W-3 (red/white) respec- tively, e.g., “ Wage and Tax Statements ” and “Transmittal of Wage and Tax Statements” must be printed in Red OCR drop-out Flint Ink. The form identifying control number for Forms W-2 (red/white) and Form W-3 (red/white) must be printed in non-re- flective black ink, using OCR-A font printed 10 characters per inch. The word “Form” on the W-2 (red/white) and W-3 (red/white) must be printed in Red OCR drop-out Flint Ink. The four corner black register marks on the Forms W-3 (red/white) and W-2 (Copy A red/white) must be printed in non-reflective black 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 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 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 to separate Copies B, C, etc., indicates that they are not easily separated forms.

.05 The Form W-2, Copy A (red/white or black/white), and Form W-3 (red/white or black/white) 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 Form W-2 or W-3.