Section 2. Instructions For Employers

.01 Only originals of Form W–2 (Copy A) and Form W–3 may be filed with the SSA. Carbon copies and photocopies are unacceptable.

.02 Employers should type or machine-print data entries on non-laser-generated forms whenever possible. Ensure good quality by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. Black ink must be used with no script type, inverted font, italics, or dual-case alpha characters.

Note : 12-point Courier font is preferred by the SSA.

.03 Form W–2 (Copy A) requires decimal entries for wage data. Dollar signs are preformatted on red-ink Forms W–2 (Copy A) and W–3 and should not be entered as part of money amounts.

.04 The employer must provide a machine-scannable Form W–2 (Copy A ). The employer must also provide payee copies (Copies B, C, and 2) that are legible and able to be photocopied (by the employee). Refrain from printing any data in the top margin of the forms. Unless absolutely necessary, do not enter anything in box a (Control number) on Forms W–2 or W–3. Make certain that entries do not cross over into the form identification box (22222 or 33333). See instructions for box a in the 2002 Instructions for Forms W–2 and W–3.

.05 The employer’s Employer identification number (EIN) must be entered in box b of Form W–2 and box e of Form W–3.

Note : The EIN entered on Form(s) W–2 (box b) and Form W–3 (box e) must be the same as on Forms 941, 943, CT–1, Schedule H (Form 1040), or any other corresponding forms filed with the IRS.

.06 The employer’s name and address may be preprinted.

August 5, 2002 260 2002–31 I.R.B.

.07 Employers should use the official IRS preprinted Form W–3 they received with Pub. 393 or Pub. 2184, if available, when filing red-ink Forms W–2 (Copy A) with the SSA.