• Use 12-point Courier (SSA-preferred) font for data entries. • Proportional-spaced…

.06 The employer must also furnish payee copies of Forms W-2c (Copies B, C, and 2) that are legible and capable of being photocopied (by the employee).

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted font, italics, or dual-case alpha characters.

March 27, 2006 683 2006–13 I.R.B.

.08 The filer’s employer identification number (EIN) must be entered in box (d) of Form W-2c and box (e) of Form W-3c. .09 The employer’s name, address, EIN, and state ID number may be preprinted.

Section 8 - OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following.