Section 2. What’s New

.01 The IRS has changed the dimensions of the 2004 Forms W-2 (Copy A) and W-3 (Exhibits A and B) to match those shown for SSA laser-printed forms in Exhibits E and F.

.02 The width of red-ink Forms W-2 and W-3 is now 7.5 inches. .03 The top and side margins for red-ink Forms W-2 and W-3 are now .5 inches.

Note. The top margin of red-ink Form W-3 is .5 inches from the top line of the form to the top of the page.

.04 The space between the two Forms W-2 (Copy A) on both the red-ink and laser-printed versions of substitute Form W-2 should be 1.33 inches.

.05 On both red-ink Forms W-2 (Copy A) and W-3, the combined width of the “Control number” (box a) and form identification number (“22222” or “33333”) boxes has been reduced to 2.5 inches.

.06 Dollar signs and shading in dollar-entry boxes have been removed from red-ink Form W-2 (Copy A) and Form W-3 to provide more space.

.07 The Privacy Act and Paperwork Reduction Act Notice has been moved to the back of Copy D of Form W-2. .08 Other changes to dimensions and format of red-ink Forms W-2 (Copy A) and W-3 have been made for 2004. (See Exhibits A and B.)

.09 Electronic payee statements (Copies B, C, and 2 of Form W-2) may be furnished if employees give their consent (as described in Treasury Regulations Section 31-6501-1(j)). See Publication 15-A, Employer’s Supplemental Tax Guide, for details.

.10 Sections 3 and 4 of Part A of the last revision of Publication 1141 were reversed in this revision. Some subsections were moved and renumbered for better readability.

.11 Editorial changes were made. Redundancies were eliminated as much as possible.

August 23, 2004 326 2004–34 I.R.B.