Section 2. Nature of Changes

.01 Because there were few changes to the format of Forms W–2 and W–3 since the last revision of Pub. 1141, most of the changes to this document are editorial in nature.

.02 The major changes are as follows:

• The format changed from 3–column to 1–column and follows an easier-to-read format.

• Parts and sections were eliminated, renamed, and repositioned.

• Throughout this revenue procedure, we differentiate between the two types of forms by using the following terms:

• The official, IRS-printed red drop-out ink Forms W–2 (Copy A) and W–3 and their exact substitutes are referred to as

“red-ink.”

• The SSA-approved, laser-printed, black-and-white Forms W–2 (Copy A) and W–3 are referred to as “laser-printed.”

• To receive approval of the Laser-printed forms, you may first contact the SSA at laser.forms@ssa.gov to obtain a template and further instructions in pdf or Excel format. See Section B.1B.

• Most of the information regarding how to complete the forms and dealing with codes in Box 12 of Form W–2 was deleted

to more clearly target the audience for this revenue procedure.

• Magnetic media/electronic filing information was concentrated in (new) section 3 of Part A.

• Readers are referred to the 2002 Instructions for Forms W–2 and W–3 and the SSA Website, www.ssa.gov/employers, for

Employer Service Liaison Officer (ESLO) information and other information that was deleted from the revenue procedure.

• Redundancies were eliminated as much as possible.