Section 2. What’s New

.01 The SSA will no longer accept magnetic media submissions of wage and tax information. 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 was tax year 2005 (forms timely filed with the SSA in 2006).

.02 We added a checkbox for Form 944, Employer’s ANNUAL Federal Tax Return, to box b of Form W–3. Form 944 for 2006 is a newly developed form. References to Form 944 have been included as appropriate.

.03 We added a separate entry field to box e (employee’s name) on Form W–2 for employee suffix names such as “Jr.” or “Sr.” .04 We made the employee instructions on the back of Copy C easier to read by increasing their type size and continuing the instructions on the back of Copy 2. See Section 1.05 of Part C.

.05 As a reminder, payee statements (Copies B, C, and 2 of Form W–2) may be furnished electronically if employees give their consent. See also Publication 15–A, Employer’s Supplemental Tax Guide.

.06 We added two new codes (AA and BB) for use in box 12 of Form W–2. See the 2006 Instructions for Forms W–2 and W–3 for details.

.07 Form W–3PR is 7.3 inches wide and should be printed on 8.5 by 11-inch paper using a .5-inch top margin with .6-inch left and right margins.

.08 We are soliciting comments concerning the use of logos and advertising on substitute employee statements. See Section 3.01 of Part A.

.09 We made editorial changes. Redundancies were eliminated as much as possible.

2006–52 I.R.B. 1152 December 26, 2006