Section 3. OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3
Internal Revenue Bulletin 2010-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Substitute Forms
.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following:
2010–47 I.R.B. 726 November 22, 2010
• The Office of Management and Budget (OMB) approves all IRS tax forms that are subject…¶
may be found on the official IRS printed forms and are also shown on the forms in Exhibits A, B, C, E, and F.)
• Each IRS form (or its instructions) states:¶
(1) Why the IRS needs the information,
(2) How it will be used, and
(3) Whether or not the information is required to be furnished to the IRS. .02 This information must be provided to any users of official or substitute IRS forms or instructions. .03 The OMB requirements for substitute IRS Form W-2 (Copy A) and Form W-3 are the following.
• Any substitute form or substitute statement to a recipient must show the OMB number…¶
(1) OMB No. 1545-0008 (preferred) or
(2) OMB # 1545-0008 (acceptable). .04 Any substitute Form W-2 (Copy A only) must state “For Privacy Act and Paperwork Reduction Act Notice, see back of Copy D.” Any substitute Form W-3 must state “For Privacy Act and Paperwork Reduction Act Notice, see back of Copy D of Form W-2.” If no instructions are provided to users of your forms, you must furnish them with the exact text of the Privacy Act and Paperwork Reduction Act Notice.
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