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 un- acceptable.

.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 .

2003–17 I.R.B. 829 April 28, 2003

.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. Dollar signs should not be printed with money amounts on the black-and-white laser-printed Forms W–2 (Copy A) and W–3.

.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.

.05 Any printing in box a (Control number) on Forms W–2 or W–3 may not touch any vertical or horizontal lines and should be centered in the box.

.06 The filer’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.

.07 The employer’s name, address, and EIN may be preprinted. .08 Employers should use the official IRS-preprinted Form W–3 that they received with Pub. 393 or Pub. 2184, if available, when filing red-ink Forms W–2 (Copy A) with the SSA.