Part 8 Additional Information

Section 8.1 – Forms for Electronically Filed Returns

8.1.1 Electronic Filing Program

8.1.2 Applying to Participate in IRS e-file

8.1.3 Obtaining the Taxpayer Signature / Submission of Required Paper Documents

8.1.4 Guidelines for Preparing Substitute Forms in the Electronic Filing Program

Electronic filing is a method by which authorized providers transmit tax return information to an IRS Service Center in the format of the official IRS forms. The IRS accepts both refund and balance due forms that are filed electronically.

Anyone wishing to participate in IRS e-file of tax returns must submit an e-file application. The application can be completed and submitted electronically on the IRS website at IRS.gov after first registering for e-services on the website.

Taxpayers choosing to electronically prepare and file their return will be required to use the Self-Select PIN method as their signature.

Electronic Return Originators (EROs) can e-file individual income tax returns only if the returns are signed electronically using either the Self-Select or Practitioner PIN method.

Taxpayers must use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to send supporting documents that are required to be submitted to the IRS.

For specific information about electronic filing, refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns and Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns.

A participant in the electronic filing program, who wants to develop a substitute form should follow the guidelines throughout this publication and send a sample form for approval to the Substitute Forms Unit at the address in Part 1 . If you do not prepare Substitute Form 8453 using a font in which all IRS wording fits on a single page, the form will not be accepted.

Note. Use of unapproved forms could result in suspension of the participant from the electronic filing program.

2011–52 I.R.B. 1024 December 27, 2011

Section 8.2 – Effect on Other Documents

8.2.1 Effect on Other Documents

This revenue procedure supersedes Revenue Procedure 2010-21, 2010-13 I.R.B. 473.

December 27, 2011 1025 2011–52 I.R.B.

2011–52 I.R.B. 1026 December 27, 2011

December 27, 2011 1027 2011–52 I.R.B.

2011–52 I.R.B. 1028 December 27, 2011

December 27, 2011 1029 2011–52 I.R.B.

2011–52 I.R.B. 1030 December 27, 2011

December 27, 2011 1031 2011–52 I.R.B.

Note. This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for

Substitute Forms W-2 and W-3.

26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041–1, 1.6041–2, 31.6051–1, 31.6051–2, 31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)

Rev. Proc. 2011–62

TABLE OF CONTENTS

Part A. General

SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1032

SECTION 2. WHAT’S NEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1034

SECTION 3. GENERAL RULES FOR PAPER FORMS W-2 AND W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1034

SECTION 4. GENERAL RULES FOR FILING FORMS W-2 (COPY A) ELECTRONICALLY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1035

Part B. Specifications for Substitute Forms W-2 and W-3

SECTION 1A. SPECIFICATIONS FOR RED-INK SUBSTITUTE FORM W-2 (COPY A) AND FORM W-3

FILED WITH THE SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1036

SECTION 1B. SPECIFICATIONS FOR SUBSTITUTE BLACK-AND-WHITE COPY A AND W-3 FORMS

FILED WITH THE SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1038

SECTION 2. REQUIREMENTS FOR SUBSTITUTE FORMS FURNISHED TO EMPLOYEES (COPIES B, C,

AND 2 OF FORM W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1039

SECTION 3. ELECTRONIC DELIVERY OF FORM W-2 AND W-2C RECIPIENT STATEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . 1042

Part C. Additional Instructions

SECTION 1. ADDITIONAL INSTRUCTIONS FOR FORM PRINTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1042

SECTION 2. INSTRUCTIONS FOR EMPLOYERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1043