SEC. 3. GENERAL RULES FOR

FILING “PAPER SUBSTITUTES” FOR FORMS W-2 AND W-3 (STANDARD RED INK FORMAT)

.01 Paper substitutes that conform TO- TALLY to the specifications contained in this revenue procedure may be privately printed without the prior approval of the IRS. Please do not mail your paper Forms W-2 or W-3 tax year submissions to the IRS address below. The address below is for correspondence or questions relating to specifications in this publica- tion only. Penalties may be assessed for not complying with the form specifica- tions set forth in this publication . SUBSTITUTE FORMS THAT DO NOT CONFORM TOTALLY TO THESE SPECIFICATIONS ARE NOT ACCEPTABLE. This applies to both paper substitutes that are filed with the SSA and those that are given to employees. Forms W-2 (Copy A) and W-3 filed with the SSA that do not conform totally to the specifi- cations, may be returned. Forms cannot be submitted to the IRS or the SSA for specific approval with exception to the laser printed (black/white) forms only. If you are uncertain of any specification set forth herein and want that specification clarified, you may submit a letter citing the specification in question, your interpretation of that specification, and an example of how the form would appear if produced using your understanding of the specification. Any questions about Copies B, C, and 2 of Forms W-2 should be sent to:

Internal Revenue Service ATTN: Substitute Form

W-2 Coordinator Forms and Publications W:CAR:MP:FP:S:SP

1111 Constitution Ave., N.W. Washington, DC 20224

Any questions about Copy A, Form W-2, and Form W-3 should be forwarded to:

Social Security Administration Data Operations Center ATTN: Program Analyst Office, Room 449 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

NOTE: You should allow at least 30 days for the IRS or the SSA to respond.

.02 Forms W-2 and W-3 are subject to annual review and possible change. Employers are cautioned against overstocking supplies of privately printed substitutes.

.03 Copies of the current year IRS printed Forms W-2 and W-3, and the instructions for these forms may be obtained using IRS Web Site www.irs.gov, or from most IRS offices, or by calling 1800-829-3676. The IRS provides only cut-sheet sets of Forms W-2 and W-3.

.04 Substitute Forms W-2 and W-3 filed with the SSA should contain only data that is required according to the 2001 Instructions for Forms W-2 and W-3 and this revenue procedure.

.05 Substitute Forms W-2, Copy A, and W-3 are machine imaged and scanned by the SSA; therefore, these forms must meet the same specifications as Forms W-2 and W-3 produced by the IRS. The vertical and horizontal spacing for all Federal payment and data boxes on Form W-2 must be in compliance with the specifications contained herein.

.06 The ballot boxes in box 13 of Forms W-2, Copy A must be point-14 inch (.14) boxes (see Exhibit A). The spacing on each side of the the three ballot boxes are point-36 inch (.36) (see Exhibit A). The space after the last/third ballot box is point-46 inch (.46) (see Exhibit A). The Form W-3 box b must be point-14 inch (.14) ballot boxes (see Exhibit B). Please insure you adhere to the dimensions provided in the exhibits. NOTE: If a box is marked, more than 50 percent of the applicable ballot box must be covered by an “X”.

.07 Copy A of Forms W-2 and Form W-3 must have the form producer’s EIN entered to the left of the “Department of the Treasury.”

PART C. ADDITIONAL INSTRUCTIONS