Section 3. OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104–13) requires that:

• The OMB approves all IRS tax forms that are subject to the Act.

• Each IRS form contains (in or near the upper right corner) the OMB approval number, if any. (The official OMB numbers may be found on the official IRS printed forms and are also shown on the forms in Exhibits A, B, D, and E.)

• Each IRS form (or its instructions) states:

1. Why the IRS needs the information,
2. How it will be used, and
3. Whether or not the information is required to be furnished to the IRS. This information must be provided to any users of official or substitute IRS forms or instructions.

.02 The OMB requirements for substitute IRS forms are:

• Any substitute form or substitute statement to a recipient must show the OMB number as it appears on the official IRS

form.

• For Form W–2 (Copy A) and Form W–3, the OMB number must appear exactly as shown on the official IRS form.

• For any copy of Form W–2 other than Copy A, the OMB number must use one of the following formats.

1. OMB No. XXXX-XXXX (preferred) or
2. OMB # XXXX-XXXX (acceptable). .03 Any substitute Form W–2 (Copy A only) must state “For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.” Any substitute Form W–3 must state “For Privacy Act and Paperwork Reduction Act Notice, see the 2002 Instructions for Forms W–2 and W–3.” If no instructions are provided to users of your forms, you must furnish them the exact text of the Privacy Act and Paperwork Reduction Act Notice.