SECTION 16. EFFECTIVE DATE

This revenue procedure is effective for requests for competent authority assistance and Rev. Proc. 99–32 treatment filed after August 5, 2002.

Note : This revenue procedure will be reprinted as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W–2 and W–3 .

26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041–1, 1.6041–2, 31.6051–1, 31.6051–2, 31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)

Rev. Proc. 2002–53

TABLE OF CONTENTS Part A — General

Section 1. Purpose ..................................................................................................................................................................... 253 Section 2. Nature of Changes ................................................................................................................................................... 254 Section 3. General Rules For Filing Forms W–2 or W–3 Magnetically or Electronically.................................................... 254 Section 4. General Rules For Paper Forms W–2 And W–3 .....................................................................................................255

Part B. Specifications for Substitute Forms W–2 and W–3

Section 1A. Specifications for “Red-Ink” Substitute Forms W–2 (Copy A) and W–3 Filed With the SSA..........................255 Section 1B. Specifications for “Laser-Printed” Substitute Forms W–2 (Copy A) and W–3 Filed With the SSA .................257 Section 2. Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W–2) ......................258

Part C. Additional Instructions

Section 1. Additional Instructions for Form Printers.................................................................................................................260 Section 2. Instructions For Employers.......................................................................................................................................260 Section 3. OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms ..........................................................261 Section 4. Copies of Forms ........................................................................................................................................................261 Section 5. Effect On Other Documents......................................................................................................................................261

Part A. General