Section 2. What’s New

.01 Relocation of employee’s SSN on Form W-2. We moved the “Employee’s social security number” box on Form W-2 from box d to box a. We moved the “Control number” box, optionally used by some employers to identify individual Forms W-2, from box a to box d. We also relocated the form ID number (“22222”) and “Void” boxes to the top left corner of Form W-2. We made these changes to protect the employee’s SSN from disclosure when employers furnish Forms W-2 to their employees using a window envelope and to enhance processing efficiency.

.02 Relocation of form ID on Form W-3. For consistency with the revisions to Form W-2, we relocated the form ID number (“33333”) to the top left corner of Form W-3.

.03 Form W-3PR. 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.

.04 Logos and advertising. The IRS has identified questionable Forms W-2 as a key indicator of potentially abusive and fraudulent returns. Some questionable Forms W-2 may be confused with legitimate Forms W-2 that carry logos and advertisements. The IRS has received questions concerning whether a logo or an identifying slogan for an employer or other preparer is acceptable on the substitute employee statements. We were also asked whether an advertisement for tax preparation software or other marketing materials are acceptable on, or attached to, the substitute employee statements. The IRS is continuing to solicit comments regarding these questions. The IRS anticipates responding to these questions by revising the regulations concerning this issue after the comments have been considered, and it will include requirements brought about by the regulations in a future update of this revenue procedure. Send your comments to:

2007–27 I.R.B. 27 July 2, 2007

Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:T:T:SP, IR 6406 1111 Constitution Ave., NW Washington DC 20224

.05 Title change. SSA publication MMREF-1, Magnetic Media Reporting and Electronic Filing, has been changed to SSA publication EFW2, Specifications for Filing Forms W-2 Electronically.

.06 Editorial changes. We made editorial changes. Redundancies were eliminated as much as possible.