SEC. 2. INSTRUCTIONS FOR

EMPLOYERS

.01 Only originals of Copy A (red/white and black/white) Form W-2 and Form W-3 (red/white and black/white) may be filed with the SSA.

CARBON COPIES AND PHOTOCOPIES ARE NOT ACCEPTABLE.

.02 Employers should type or machine print entries on non-laser generated forms whenever possible and provide good quality data entries by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. USE 12-point Courier font (data entries).

Note: (SSA prefers 12-point Courier font.)

Form W-2 Copy A (red/white and black/white) requires decimal entries for wage data. Dollar signs are prefor- matted on Forms W-2 (red/white) and W-3 (red/white) and should not be en- tered as part of money amounts. The employer must provide a machine scannable Form W-2 (Copy A red/white or black/white.) The employer must re- frain from printing any data in the top margin of the forms . UNLESS AB- SOLUTELY NECESSARY, DO NOT PRINT ANYTHING IN THE CON- TROL NUMBER BOX ON ANY OF THE FORMS W-2 OR W-3. The employer must also provide payee copies (Copies B, C, and 2) that are legible and capable of being photocopied (by the employee). When non-laser Form W-2 or W-3 is typed, black ink must be used with no script type, inverted font, italics or dual case alpha characters used.

.03 The Employer Identification Number (EIN) must be entered in box b of Form W-2. The EIN must also be entered in box e of Form W-3. Note: The EIN entered on Form W-3 in box e must be the same EIN entered on Forms W-2 in box b, and on Forms 941, 943, CT-1, Schedule H (Form 1040), or any other corresponding forms filed with the IRS.

.04 The employer’s name, and address may be preprinted.

.05 Generally, an agent that has an approved Form(s) 2678, Employer Appoint- ment of Agent, should enter its name as

the employer in box c of Form W-2 and file one Form W-2. However, if the agent is (a) acting as an agent for two or more employers, or is an employer and is acting as an agent for another employer; and (b) pays social security wages in excess of the wage base to an individual, special reporting for payments to that individual may be needed. The agent should file separate Forms W-2 reflecting the wages paid by each employer. Box c of Forms W-2 should include the name of the agent, agent for (name of employer), and address of agent. Each Form W-2 should reflect the EIN of the agent in box b. In addition, the employer’s EIN should be shown in box h of Form W-3.

.06 The preparation and filing instructions for Forms W-2 and W-3 are included in the 2001 Instructions for Forms W-2 and W-3. .07 To avoid confusion and questions by employees, employers are encouraged to delete the following items from the employee copies of Forms W-2 that are provided to employees:

1 Form identifying number (e.g., 22222), 2 The word “Void” and associated box, and 3 Any other captions or box numbers that would not be of any informational use to employees (unless otherwise required). .08 Employers should use the IRS preprinted Form W-3 they received with Pub. 393 or 2184 if available when filing (red/white) Form W-2(s) with the SSA.