SEC. 2. NATURE OF CHANGES

.01 Increased width of Form W-2 from 6.5 inches to 8.0 inches (exclusive of left and right margin measurements) (printed on standard size paper 8.5 by 11 inches) to accommodate widened boxes, specifically state/local wage and tax information.

.02 Added four (4) corner black register marks, and red dropout ink shading, and red dropout ink dollar signs to Copy A of Form W-2 (excluding Copies B, C, D, 1, and 2) for SSA processing.

.03 Reformatted Box e (Employee’s name) of Form W-2. The red vertical line

shown on Copy A is not included on Copies B, C, D, 1, and 2 thereby providing for greater flexibility in reporting employees’ names.

.04 Deleted former Box 12 of Form W-2 (Benefits included in box 1). Reformatted new Box 12 as Boxes 12a, 12b, 12c, and 12d for enhanced scanning of four entries for SSA processing. Added new Code “V” Employee Stock Option.

.05 Changed 4 year-digit designation (i.e., #2000) to 2 year-digit designation (i.e., #00) for reporting prior year data on Forms W-2 (Box 12) regarding the Uniformed Services Employment and Reemployment Rights Act of 1994.

.06 Changed relative positions of Boxes 13 and 14 of Form W-2.

.07 Moved checkboxes from Box 15 of Forms W-2 to Box 13. Changed one checkbox title from “Pension plan” to “Retirement plan”, added a “Third-party sick pay” checkbox; and deleted “Deceased, Legal rep., and Deferred compensation” checkboxes.

.08 Renumbered Form W-2 Boxes 16–18 as 15–17. Renumbered Boxes 19–21 as 20, 18, and 19. .09 Specified 12-Point Courier font is preferred for all data entries on Form W-2.

.10 Increased the width size of Form W-3 from 6.5 inches to 8.0 inches (exclusive of left and right margin measurements) to accommodate widened boxes specifically state/local wage and tax information. The document/forms will be printed on standard 8 1/2 x 11 inches paper.

.11 Added four (4) corner register marks, shading, and dollar signs to Form W-3 for SSA processing.

.12 Added “Third-party sick pay” checkbox to Box b of Form W-3 and labeled Box 13 as “For third party sick pay use only”.

.13 Renumbered Box 15 of Form W-3 as Box 14.

.14 Created Boxes 15 – 19 of Form W-3 for reporting of state/local wages and income tax information.

.15 Widened Form W-3 box sizes for “Contact person,” “Telephone number,” “E-mail address,” and “Fax number”.

.16 Specified 12-Point Courier font size is preferred for all data entries to Form W-3.

.17 Added new laser print formats, specifications, and dimensions (Exhibits

G and H) black/white versions of the official Forms W–2 and W–3.

.18 Added new Section 1.B within Part B providing requirements and specifications for new laser printed black/white Forms W-2 and W-3.

.19 An Electronic Filing (E-File) logo has been added to copies B and C. The E-File logo is not required on any Substitute Forms W-2 copies.

.20 Other editorial section title changes distinguishing between the standard red/white Copy (A) and the alternative black/white laser printed Copy (A) characteristics, requirements, and formats.