Section 1. Purpose — Internal Revenue Bulletin 2003-17

.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 2003 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 2003 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 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, Re- quest 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 Form 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 detailed filing procedures for certain information returns:

2003 Instructions for Forms W–2 and W–3,
Instructions for Forms W–2c and W–3c ( Rev. December 2002 ), and
Pub 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c .