Federal housing law
Internal Revenue Bulletin 2006-13
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 65 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2006-13 March 27, 2006
- The IRS Mission
▸Rev. Proc. 2006-19
Overview- • Instructions for Forms W-2 and W-3.
- • Instructions for Forms W-2c and W-3c (Rev. January 2006). • Publication 1141, General Rules …
- • The Social Security Administration (SSA) will not accept magnetic media submissions after De…
- • We added a separate entry field to box (e) (employee’s name) on Form W-2c for employee suffi…
- • Box (c) on Form W-2c is now “Corrected SSN and/or name” and must be checked if the SSN and/o…
- • The “Sec. 218” checkbox in box (c) on Form W-3c has been eliminated. State and local governm…
- • Form W-3c PR is 7.3 inches wide and should be printed on 8.5 x 11-inch paper with a .5-inch …
- • Because magnetic media is being eliminated as a filing method, all references to magnetic me…
- • Corrected payee statements (Copies B, C, and 2 of Forms W-2c) may be furnished electronicall…
- • We made editorial changes. Redundancies were eliminated as much as possible.
- • Accessing the SSA website at www.socialsecurity.gov/employer/pub.htm . • Writing to:
- • Calling your local SSA Employer Services Liaison Officer (ESLO). Their phone numbers are ava…
- • Calling the SSA’s Employer Reporting Services staff at 1-800-772-6270.
- • Identifying number “44444” or “55555” at the top of the forms. • The four (4) corner registe…
- • Copy A — For Social Security Administration • Copy 1 — State, City, or Local Tax Department
- • Copy B — To Be Filed with Employee’s FEDERAL Tax Return • Copy C — For EMPLOYEE’s RECORDS • …
- • Hot wax and cold carbon spots are not permitted on any of the internal form plies. • Color a…
- • Chemical transfer paper is permitted for Copy A only if:
- • All copies must be clearly legible. Interleaved carbon should be black and must be of good q…
- • All copies should be legible and able to be photocopied. • The contractor must initiate or h…
- • Box (c) of Form W-3c. The “X” should be programmed to be printed and centered directly below…
- • The first copy of Form W-2c (Copy B) is filed with the employee’s federal tax return. • The …
- • Use 12-point Courier (SSA-preferred) font for data entries. • Proportional-spaced fonts are …
- • The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the…
- • Each IRS form (or its instructions) states:
- • Any substitute form or substitute statement to a recipient must show the OMB number as it ap…
- • The IRS website at www.irs.gov . • The IRS’ CD-ROM (Publication 1796).
- Definition of Terms
▸Abbreviations