Skip to content
ChatProjectCodes

Introduction

Section 1. Purpose

Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The purpose of this revenue procedure is to provide general rules and specifications of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) for paper substitute forms for Form W–2, Wage and Tax Statement, and Form W–3, Transmittal of Wage and Tax Statements, for wages paid during the 2002 calendar year.

.02 For purposes of this revenue procedure, a substitute form is one that is not printed by the IRS. A substitute Form W–2 or W–3 must conform to the specifications in this revenue procedure to be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this revenue procedure. Preparers should also refer to the separate 2002 Instructions for Forms W–2 and W–3 for details on how to complete these forms. See Part C, Section 4, for information on obtaining the official IRS forms and instructions. See Part B, Section 2, for requirements for the copies of substitute forms furnished to employees.

.03 The IRS maintains a centralized call-site at its Martinsburg Computing Center (IRS/MCC) to answer questions related to information returns (Forms W–2, W–3, 1099 series, 1096, etc.). You can reach the call-site at 304–263–8700 (not a toll-free num- ber) or 1–866–455–7438 (toll-free) . The Telecommunication Device for the Deaf (TDD) number is 304–267–3367 (not a toll-free

2002–31 I.R.B. 253 August 5, 2002

number) . The hours of operation are Monday through Friday from 8:30 A.M. to 4:30 P.M. Eastern time. You may also send questions to the call-site via the Internet at mccirp@irs.gov . IRS/MCC does not process Forms W–2. Forms W–2 prepared on paper and/or magnetically/electronically must be filed with the SSA. IRS/MCC does, however, process waiver requests ( Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media ) and extension of time to file requests ( Form 8809, Request for Extension of Time To File Information Returns ) for Forms W–2 and requests for an extension of time to furnish the employee copies of Forms W–2. See Pub 1220, Specifications for Filing Forms 1098, 1099, 5498 and W–2G Magnetically or Electronically, for information on waivers and extensions of time.

.04 The following publications provide more detailed filing procedures for certain information returns:

  • 2002 Instructions for Forms W–2 and W–3, and

  • Pub 1223, Specifications for Private Printing of Substitute Forms W–2c and W–3c .

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2002-31
Internal Revenue Bulletin 2002-31

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.