Section 2. What’s New

.01 Magnetic media is being eliminated as a filing method. The last year for filing Forms W-2 on tapes and cartridges was tax year 2004 (forms timely filed with the SSA in 2005). The last year for filing Forms W-2 on 3 ¹ /2 inch diskette is tax year 2005 (forms timely filed with the SSA in 2006). Diskettes will no longer be accepted after February 28, 2006.

.02 For timeliness, to save printing expenses, and because users of Publication 1141 have access to the Internet and the IRS website, Publication 1141 will now only be released for downloading from the IRS website. However, this revenue procedure will continue to be released as hard copy in the Internal Revenue Bulletin.

.03 The Martinsburg Computing Center’s name was changed to the Enterprise Computing Center — Martinsburg (ECC). .04 Payee statements (Copies B, C, and 2 of Form W-2) may be furnished electronically, if employees give their consent (as described in Treasury Regulations Section 31.6501–1(j)). See also Publication 15-A, Employer’s Supplemental Tax Guide.

.05 We added three new codes (Q, Y, and Z) for use in box 12 of Form W-2. See the 2005 Instructions for Forms W-2 and W-3 for details.

.06 Form W-3PR is 7.0 inches wide and should be printed on 8.5 by 11-inch paper using a .5-inch top margin with .75- inch left and right margins.

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

September 19, 2005 565 2005–38 I.R.B.