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Part IV. Items of General Interest
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
tions may be modified to cover only Code D and its instructions.” is corrected to read: “Also, if an employer will only be reporting amounts for a 401(k) plan in box 12, those instructions may be modified to cover only Code D and its instructions.”
General Rules and Specifications for Private Printing of Substitute Forms W-2 and W-3; Correction
Announcement 2001–59
The document contains corrections to Rev. Proc. 2001–26 (2001–17 I.R.B. 1093).
Need for Correction
As published, Rev. Proc. 2001–26 contains the following errors that may prove
to be misleading and are in need of clarification.
On page 1096, PART A, SEC. 4, paragraph #.08; the language “If employers submit MMREF–1 file on magnetic tape cartridge, a Form 6559 is required.” is corrected to read: “If employers submit MMREF–1 file on magnetic tape or tape cartridge, a Form 6559 is required.
On page 1100, PART B, SEC. 2, Paragraph #.05, #4; the language “Also, if an employer will only be reporting amounts for a 401(k) plan in box 13, those instruc
2001–23 I.R.B. 1331 June 4, 2001
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