• All copies should be legible and able to be photocopied. • The contractor must…

.12 Type must be substantially identical in size and shape to the official form. All rules are either ¹ /2-point or ³ /4-point. Rules must be identical to those on the official IRS form.

Note. The identifying number (44444 or 55555) must be nonreflective carbon-based black ink in OCR-A font.

.13 One official Form W-2c or W-3c is contained on a single page that is 8.5 inches wide (exclusive of any snap stubs) by 11 inches deep. The width of a substitute form must be 7.5 inches. See Exhibits A and B.

.14 Forms W-2c (Copy A) of continuous, privately-printed substitute forms must be perforated at each 11-inch page depth.

Section 5 - Requirements for Laser-Printed Substitute Forms W-2c (Copy A) and W-3c That Will Be Filed With the SSA

.01 The SSA has developed laser-printed versions of Forms W-2c and W-3c. You may contact the SSA via email at laser.forms@ssa.gov for more information. After the forms are developed, you will obtain a template in pdf or Excel format and the SSA will provide further approval instructions. You may use the format of Copy A of the red-ink forms as an initial template. You may also contact the SSA at the following address.

Social Security Administration Data Operations Center Attn: Laser Forms Approval, Room 359 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

You will be asked to send your sample forms via private mail carrier or certified mail in order to verify their receipt. .02 You will be required to send one set of blank and one set of dummy-data, laser-printed substitute Forms W-2c (Copy A) and W-3c for approval. Sample data entries should be filled in to the maximum length for each box entry, preferably using numeric data or alpha data, depending upon the type required to be entered. Include in your submission the name, telephone number, fax number, and email address of a contact person who can answer questions regarding your sample forms.

March 27, 2006 681 2006–13 I.R.B.

.03 Specifications for the laser-printed black-and-white Forms W-2c (Copy A) and W-3c should be similar to the red-ink forms (Section 4) except for certain items and actual form dimensions. Exhibits are samples only and must not be downloaded to meet tax obligations.

(1) Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on continuous-feed using a laser printer.

(2) All forms and data must be printed in nonreflective black ink only.

(3) The data and forms must be programmed to print simultaneously. Forms cannot be produced separately from wage data entries.

(4) The forms must not contain corner register marks.

(5) The forms must not contain any shaded areas including those boxes that are entirely shaded on the red-ink forms.

(6) Identifying numbers on both Form W-2c (“44444”) and Form W-3c (“55555”) must be preprinted in 14-point Arial bold font or a close approximation.

(7) The form numbers (“W-2c” and “W-3c”) must be in 18-point Arial font or a close approximation.

(8) No part of the box titles or the data printed on the forms may touch any of the vertical or horizontal lines, nor should any of the data intermingle with the box titles. The data should be centered in the boxes.

(9) Do not print any information in the margins of the laser-printed forms (for example, do not print “DO NOT CUT, FOLD OR STAPLE” in the top margin of Form W-3c).

(10) The word “Code” must not appear in box 12 on Form W-2c (Copy A).

(11) A 4-digit vendor code preceded by four zeros and a slash (for example, 0000/1234) must appear in 12-point Arial font, or a close approximation, in place of the Cat. No. on Form W-2c (Copy A) and in the bottom right corner of the “For Official Use Only” box at the bottom of Form W-3c. Do not display the form producer’s EIN to the left of “Department of the Treasury.” The vendor code will be used to identify the form producer.

(12) Do not print Catalog Numbers (Cat. No.) on either form.

(13) Do not print the checkboxes in: