• Each IRS form (or its instructions) states:
Internal Revenue Bulletin 2022-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Why the IRS needs the information,
How it will be used, and
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 and Form W-3 are the following.
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