Rev. Proc. 2026-29 — Internal Revenue Bulletin 2026-41

TABLE OF CONTENTS

Part 1 – SUBSTITUTE FORMS W-2C AND W-3C Section 1.1 – Purpose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471 Section 1.2 – What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 473 Section 1.3 – Filing Forms W-2c and W-3c Electronically . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 474 Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA. . . . . . . . . . . . . . 474 Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA. . . . . . . 477 Section 1.6 – Requirements for Substitute Privately Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees. . . 479 Section 1.7 – Instructions for Employers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481 Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2c and W-3c. . . . . . . . . . . 482 Section 1.9 – Order Forms and Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483 Section 1.10 – Effect on Other Documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483 Section 1.11 – Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483

October 5, 2026 470 Bulletin No. 2026–41

Section 1.1 – Purpose

Part 1 Substitute Forms W-2c and W-3c

.01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements.

.02 The official IRS Form W-2c is a six-part form and the official IRS Form W-3c is a one-part form. Red-ink substitute forms that completely conform to the specifications contained in this document may be privately printed without the prior approval of the IRS or the SSA. Only the substitute black-and-white Form W-2c (Copy A) and substitute black-and-white Form W-3c need to be submitted to the SSA for approval.

Note: Both paper substitute forms filed with the SSA, and those furnished to employees, that do not totally conform to these specifications are not acceptable. Forms W-2c (Copy A) and Forms W-3c that do not conform may be returned. In addition, penalties may be assessed by the IRS.

.03 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific approval. If you are uncertain of any specification and want clarification, do the following.

Submit a letter to the appropriate address below citing the specification.
State your understanding of the specification; enclose an example.
Be sure to include your name, complete address, phone number, and, if applicable, your email address with your correspondence.

.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c should be emailed to substituteforms@irs.gov . Enter “Substitute Forms” on the subject line. Or send your questions to:

Internal Revenue Service Attn: Substitute Forms Program C:DC:TS:CAR:MP:P:TP:TP ATSC 4800 Buford Highway Mail Stop 061-N Chamblee, GA 30341

Note: Do not send completed forms to the Substitute Forms Program via email or mail as they are unable to process those forms. Any examples/samples of substitute forms sent to the Substitute Forms Program should not contain taxpayer information.

Any questions about the substitute black-and-white Form W-2c (Copy A) and W-3c should be emailed to copy.a.forms@ssa.gov or sent to:

Bulletin No. 2026–41 471 October 5, 2026

Social Security Administration Direct Operations Center Attn: Substitute Black-and-White Copy A Forms, Room 341 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

Do not email or mail completed Forms W-2c (Copy A) to the SSA Substitute Black-and-White Copy A Forms address as they are unable to process those forms. Submitters should use the address shown on the Form W-3c.

Note: You should receive a response from either the IRS or the SSA within 30 days.

.05 Forms W-2c that include logos, slogans, and advertisements (including advertisements for tax preparation software) may be considered as suspicious or altered Forms W-2c (also known as questionable Forms W-2c). Employees may not recognize the importance or legitimacy of the employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Copy A of Forms W-2c, Forms W-3c, or any employee copies reporting wages with the following exceptions for the employee copies.

Forms and envelopes may include the exact name of the employer or agent, primary trade

name, trademark, service mark, or symbol of the employer or agent.

Forms and envelopes may include an embossment or watermark on the information return

(and copies) that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent.

Presentation may be in any typeface, font, stylized fashion, or print color normally used by

the employer or agent, and used in a nonintrusive manner.

These items must not materially interfere with the ability of the recipient to recognize,

understand, and use the tax information on the employee copies.

The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on any of the substitute form copies.

The information return and employee copies must clearly identify the employer’s name associated with its employer identification number (EIN).

Forms W-2c and W-3c are subject to annual review and possible change. This revenue procedure may be revised to state other requirements of the IRS and the SSA regarding the preparation and use of substitute forms for Form W-2c and Form W-3c for corrections to be made at a future date. If you have comments about the restrictions on including slogans, advertising, and logos on information returns and employee copies, email or send your comments to substituteforms@irs. gov or Internal Revenue Service, Attn: Substitute Forms Program, C:DC:TS:CAR:MP:P:TP:TP, ATSC, 4800 Buford Highway, Mail Stop 061-N, Chamblee, GA 30341.

.06 The Internal Revenue Service/Technical Service Operation (IRS/TSO) maintains a centralized customer service call site to answer questions related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). Contact the TSO at 866-455-7438 (toll free) or 304-263-8700 (not a toll-free number). Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service. Questions regarding the filing of information returns can be emailed to irs.e-helpmail@irs.gov . When you send emails concerning specific file information,

October 5, 2026 472 Bulletin No. 2026–41

Section 1.2 – What’s New

include the company name and the electronic file name or Transmitter Control Code (TCC). Do not include taxpayer identification numbers (TINs) or attachments in emails because email is not secure.

File paper or electronic Forms W-2c (Copy A) with the SSA. The IRS/TSO does not process Forms W-2c (Copy A).

.07 The following form instructions and publications provide more detailed filing procedures for certain information returns.

General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) available online at IRS.gov/FormW2 .
Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3, available online at IRS.gov/Pub1141 .

.01 Box 14 on the 2026 Forms W-2 (including Forms W-2AS, W-2GU, and W-2VI), and W-2c has been revised. Box 14 has been split into box 14a and box 14b. Information that was reported in box 14–Other will now be reported in box 14a–Other. Box 14b was created to report the Treasury Tipped Occupation Code(s).

The Form W-2c was released in January 2026 and has a revision date (Rev. 1-2026) to the right of the bold W-2c.

.02 Changes to boxes 9 and 14a on the 2026 Forms W-2 (including Forms W-2AS, W-2GU, and W-2VI), and W-2c. Box 9 was reduced in size so that an additional entry can be input into box 14a. See Exhibit A for the new measurements.

.03 Identifying number “44444” and “For Official Use Only.” We removed the identifying number “44444” and “For Official Use Only” text on the IRS-printed Form W-2c employee copies (Copies B, C, and 2). Section 1.6.05 has been updated to account for this change.

.04 Changes to the 4-digit vendor code on Forms W-2c and W-3c. The 4-digit vendor code preceded by four zeros and a slash has been moved under the form name “Corrected Wage and Tax Statement” on the bottom of Form W-2c (Copy A) and in the bottom right corner of the “For Official Use” box of Form W-3c. Section 1.5.01, item 11, and Exhibits C and D have been updated to account for this change.

.05 Exhibits. Exhibits A and C in this publication were updated per the January 2026 revision of Form W-2c.

.06 Editorial changes. We made editorial changes throughout, including to update references. Redundancies were eliminated as much as possible.

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Section 1.3 – Filing Forms W-2c and W-3c Electronically

.01 If an employer was required to electronically file the original Form W-2, they must electronically file any Form W-2c correcting that form. If the original Form W-2 was permitted to be filed on paper and was filed on paper, then the employer must file any Form W-2c correcting that form on paper. See Regulations section 301.6011-2(c)(4)(ii) for more information. SSA publication EFW2C, Specifications for Filing Forms W-2c Electronically, contains specifications and procedures for filing Forms W-2c. Use the most recent revision of EFW2C (and supplements) to ensure any changes to specifications and procedures have been incorporated. Instead of the EFW2C upload format, the employer can use SSA’s online fill-in forms to create, save, print, and submit up to 25 Forms W-2c at a time to the SSA. For more information, go to SSA.gov/employer/ .

.02 You may obtain a copy of the EFW2C by accessing the SSA website at SSA.gov/employer/ EFW2&EFW2C .

.03 Electronic filers do not file a paper Form W-3c. See the SSA publication EFW2C for guidance on transmitting Form W-2c (Copy A) information to the SSA electronically.

.04 Employers who do not comply with the electronic filing requirements for Form W-2c (Copy A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file Form W-2c information with the SSA electronically must not send the same data to the SSA on paper Forms W-2c (Copy A). Any duplicate reporting may subject filers to unnecessary contacts by the SSA or the IRS.

Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c and their exact substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute Forms W-2c (Copy A) and W-3c with the SSA. The substitute forms must be exact replicas of the official IRS forms with respect to layout and content because they will be read by scanner equipment. Even the slightest deviation can result in incorrect scanning, and may affect money amounts reported for employees.

.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous pin-fed forms) and Form W-3c must be white 100% bleached chemical wood, optical character recognition (OCR) bond. The contractor must initiate or have a quality control program to assure OCR ink density.

Acidity: Ph value, average, not less than. . . . . . . . . . . . . . . . . . . . . . . . . . 4.5
Basis weight: 17 x 22 inch 500 cut sheets, pound . . . . . . . . . . . . . . . . . . . 18–20
Metric equivalent—gm./sq. meter

(a tolerance of +5 pct. is allowed). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68–75

Stiffness: Average, each direction, not less than—milligrams

Cross direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50

Machine direction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

Tearing strength: Average, each direction, not less than—grams. . . . . . . . 40
Opacity: Average, not less than—percent. . . . . . . . . . . . . . . . . . . . . . . . . . 82

October 5, 2026 474 Bulletin No. 2026–41

Reflectivity: Average, not less than—percent. . . . . . . . . . . . . . . . . . . . . . . 68
Thickness: Average—inch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0038

Metric equivalent—mm. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.097

(a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

Porosity: Average, not less than—seconds. . . . . . . . . . . . . . . . . . . . . . . . . 10
Finish (smoothness): Average, each side—seconds. . . . . . . . . . . . . . . . . . 20–55

(for information only) the Sheffield equivalent—units. . . . . . . . . . . . . . . . 170-d200

• Dirt: Average, each side, not to exceed—parts per million . . . . . . . 8

Note: Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met.

.03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint J-6983 red OCR dropout ink except as specified below. The following must be printed in nonreflective black ink:

Identifying number “44444” for Forms W-2c (Copy A) or “55555” for Form W-3c at the top

of the forms.

The four (4) corner register marks on the forms.
The form identification number (“W-3c”) at the bottom of Form W-3c.

All the instructions below Form W-3c beginning with “Purpose of Form” to the end of Form W-3c.

.04 All boxes that display information or data for federal income tax reporting purposes must meet the specified vertical and horizontal spacing requirements. See Exhibits in Section 1.11 for the measurements.

On Form W-3c and Form W-2c (Copy A), all the perimeter rules must be 1-point (0.014inch), while all other rules must be one-half point (0.007-inch). Vertical rules must be parallel

to the left edge of the form; horizontal rules parallel to the top edge.

The top, left, and right margins on Form W-2c (Copy A) and Form W-3c must be 0.50 inches.

The width of a substitute Form W-2c (Copy A) or W-3c must be 7.50 inches.

The first three columns on Form W-2c (Copy A) and Form W-3c must measure 1.90 inches

in width.

The last column on Form W-2c (Copy A) and Form W-3c must measure 1.80 inches in width.

.05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.50 inches wide. Employers filing Forms W-2c (Copy A) with the SSA on paper must also file a Form W-3c. One Form W-2c (Copy A) or Form W-3c is contained on a standard-size, 8.5 x 11-inch page.

.06 The top, left, and right margins for the Form W-2c (Copy A) and Form W-3c are 0.50 inches ( ¹ /2 inch). Do not print in the margins except for the words “DO NOT CUT, FOLD, OR STAPLE THIS FORM” on red-ink Form W-2c (Copy A) and “DO NOT CUT, FOLD, OR STAPLE” on red-ink Form W-3c.

Bulletin No. 2026–41 475 October 5, 2026

.07 The identifying numbers are “44444” for Form W-2c and “55555” for Form W-3c. No printing should appear anywhere near the identifying numbers.

Note: The identifying number must be printed in nonreflective black ink in OCR-A font of 10 characters per inch.

.08 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch deep pages. The pin-fed strips must be removed when Forms W-2c (Copy A) are filed with the SSA.

.09 Box 12 of Form W-2c (Copy A) contains four entry boxes – 12a, 12b, 12c, and 12d. Do not make more than one entry per box. Enter your first code in box 12a (for example, enter Code D in box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box 12, use a second Form W-2c to report the additional items (see Multiple forms in the most recent General Instructions for Forms W-2 and W-3). Do not report the same federal tax information to the SSA on more than one Form W-2c (Copy A). However, repeat the identifying information (employee’s name, address, and SSN; employer’s name, address, and EIN) on each additional form.

.10 The checkboxes in box 13 of Form W-2c (Copy A) must be 0.14 inches each. Each space before the first checkbox is 0.20 inches; each space between the first checkbox and second checkbox should be 0.36 inches; each space between the second and third checkboxes should be 0.44 inches; and each space between the third checkbox to the margin of box 13 should be 0.48 inches. The checkboxes in box c of Form W-3c must also be 0.14 inches.

Note: Cover more than 50% of the applicable checkbox with an “X.”

.11 Box 9 must have a height of 0.17 inches to allow for additional entries in box 14a. Box 14b of Form W-2c (Copy A) contains two entry spaces. Do not make more than one entry per space. Each entry space must be 0.95 inches in width.

.12 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must have the form number and form title printed on the bottom face of each form using type identical or a close approximation to that of the official IRS form. The red-ink substitute must have the form producer’s (not the form filer’s) EIN entered in red in place of the Cat. No. (directly to the left of “Department of the Treasury” on Form W-2c (Copy A) and at the bottom on Form W-3c).

.13 The words “For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.” must be printed on all Forms W-2c (Copy A) and Forms W-3c.

.14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms W-3c and W-2c (Copy A) (on each ply) in the same location as on the official IRS forms.

.15 All substitute Forms W-3c must include the instructions that are printed on the same sheet below the official IRS form.

.16 The appropriate SSA filing address information must be printed on the front of Form W-3c below the body of the form as shown below.

October 5, 2026 476 Bulletin No. 2026–41

If you use the U.S. Postal Service, send this entire page with Copy A of Form W-2c to:

Social Security Administration Direct Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333

Note: If you use an IRS-approved private delivery service to file, replace “P.O. Box 3333” with “Attn: W-2c Process, 1150 E. Mountain Dr.” in the address and change the ZIP code to “187027997.” Go to www.IRS.gov/PDS for a list of IRS-approved private delivery services.

.17 The back of substitute Form W-2c (Copy A) and Form W-3c must be free of all printing.

.18 All copies must be clearly legible. Fading must be minimized to assure legibility.

.19 Chemical transfer paper is permitted for Form W-2c (Copy A) only if the following standards are met:

Only chemically backed paper is acceptable for Form W-2c (Copy A). Front and back chemically treated paper cannot be processed properly by scanning equipment.
- Chemically transferred images must be black.
- Carbon-coated forms are not permitted.

.20 The Government Printing Office (GPO) symbol, the Catalog Number (Cat. No.), and the created date (located next to the revision date on the IRS-printed forms) must be deleted from substitute Form W-2c (Copy A) and Form W-3c.

.21 The sequence for assembling the copies of Form W-2c is as follows.

Copy A—For Social Security Administration
Copy 1—For State, City, or Local Tax Department
Copy B—To Be Filed With Employee’s FEDERAL Tax Return
Copy C—For EMPLOYEE’S RECORDS
Copy 2—To Be Filed With Employee’s State, City, or Local Income Tax Return
Copy D—For Employer

Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and W-3c are referred to as substitute black-and-white Form W-2c (Copy A) and W-3c. Specifications for the substitute black-and-white Form W-2c (Copy A) and W-3c are similar to the red-ink forms ( Section 1.4 ) except for the items that follow (see Exhibits C and D). Exhibits are samples only and may not show the required typeface and/or font. Exhibits must not be downloaded to meet tax obligations.

Bulletin No. 2026–41 477 October 5, 2026

Note: Even the slightest deviation can result in incorrect scanning and may affect money amounts reported for employees.

Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on continuous pin-fed paper. There must be one Form W-2c (Copy A) or W-3c printed on a page.
All forms and data must be printed in nonreflective black ink only.
Program the forms and data to print simultaneously. Forms cannot be produced separately from wage data entries.
The forms must not contain corner register marks.
The forms must not contain any shaded areas including those boxes that are entirely shaded on the red-ink forms.
Identifying numbers on both Form W-2c (“44444”) and Form W-3c (“55555”) must be preprinted in 14-point Arial bold font or a close approximation.
The form numbers (“W-2c” and “W-3c”) must be in 18-point Arial font or a close approximation.
No part of the box titles or the data printed on the forms may touch any of the vertical or horizontal lines, and the printed data must not overlap with the box titles. The data should be centered in the boxes.
The left and right margins for Form W-2c (Copy A) and Form W-3c are 0.50 inches (1/2 inch). The top margins of Form W-2c (Copy A) and Form W-3c are .66 inches (2/3 inch). Do not print any information in the margins of the black-and-white forms (for example, do not print “DO NOT CUT, FOLD, OR STAPLE” in the top margin of Form W-3c).
The word “Code” must not appear in box 12 on Form W-2c (Copy A).
A 4-digit vendor code (not filer code) preceded by four zeros and a slash (for example, 0000/9876) must appear in 12-point Arial font, or a close approximation, under the form name “Corrected Wage and Tax Statement” on the bottom of Form W-2c (Copy A) and in the bottom right corner of the “For Official Use” box of Form W-3c.

Note: Do not display the form producer’s EIN. The vendor code will be used to identify the form producer.

Do not print Catalog Numbers (Cat. No.) and the created date (located next to the revision date on the IRS-printed form) on either Form W-2c (Copy A) or Form W-3c.
Do not print dollar signs. If there are no money amounts being reported, the entire field should be left blank.

Note: Although substitute Copy 1 of Form W-2c can be printed in black instead of the red dropout ink, it should conform as closely as possible to Copy A of the official IRS form in content, format, and layout in order to satisfy state and local reporting requirements.

.02 You must submit samples of your black-and-white substitute Forms W-2c (Copy A) and W-3c to the SSA. Only black-and-white substitute Forms W-2c (Copy A) and W-3c will be accepted for approval by the SSA. All checkboxes on the dummy-data substitute black-and-white Form W-3c must be electronically checked in box c (Kind of Payer, Kind of Employer, and Third-party sick pay). Questions regarding other forms (that is, red-ink Forms W-2, W-2c, W-3, W-3c, 1099 series, 1096, etc.) must be directed to the IRS.

October 5, 2026 478 Bulletin No. 2026–41

Also see IRS Publications 1141, available online at IRS.gov/Pub1141 , and 1179, available online at IRS.gov/Pub1179 .

.03 You will be required to send one set of blank and one set of dummy-data substitute black-andwhite Form W-2c (Copy A) and W-3c for approval. Sample data entries should be filled in to the maximum length for each box entry, preferably using numeric data or alpha data, depending upon the type required to be entered. Include in your submission the name, telephone number, fax number, and email address of a contact person who can answer questions regarding your sample forms.

.04 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov to obtain a template and further instructions. You may either submit your sample substitute black-andwhite Forms W-2c (Copy A) and Forms W-3c in a PDF version electronically for approval to the copy.a.forms@ssa.gov mailbox or send your paper sample substitute black-and-white Forms W-2c (Copy A) and Forms W-3c to:

Social Security Administration Direct Operations Center Attn: Substitute Black-and-White Copy A Forms, Room 341 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

Send your sample forms by certified mail or a private delivery service so you can verify delivery. You can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample forms.

Do not mail completed Forms W-2c (Copy A) and W-3c to the Substitute Black-and-White Forms (Copy A) address. Submitters should use the address shown on the Form W-3c.

.05 Vendor codes from the National Association of Computerized Tax Processors (NACTP) are required by companies that produce W-2 forms as part of a product for resale to be used by multiple employers and payroll professionals. Employers developing Forms W-2c or W-3c to be used only for their individual company require a vendor code issued by the SSA .

.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on the sample black-and-white substitute Forms W-2c and W-3c. Forms not containing a vendor code will be rejected and will not be submitted for testing or approval. If you have a valid vendor code provided to you through the NACTP, you should use that code. If you do not have a valid vendor code, contact the SSA at copy.a.forms@ssa.gov to obtain an SSA-issued code. (Additional information on vendor codes may be obtained from the SSA or the NACTP via email at president@nactp.org.)

.07 If you use forms produced by a vendor and have questions concerning approval, do not send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a copy of SSA’s dated approval notice supplied to that vendor.

Section 1.6 – Requirements for Substitute Privately Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

Note: Rules in Section 1.6 apply only to employee copies of Form W-2c (Copies B, C, and 2). Paper filers who send Forms W-2c (Copy A) to the SSA must follow the requirements in Sections 1.4 and/or 1.5 above.

Bulletin No. 2026–41 479 October 5, 2026

.01 All employers (including those who file electronically) must furnish employees with at least two copies of Form W-2c (three or more for employees required to file a state, city, or local income tax return). Employee copies do not require approval as long as these requirements are followed.

.02 Chemical transfer paper used for employee copies must be clearly legible and capable of being photocopied. Fading must be minimized to assure legibility and the ability to photocopy.

.03 The paper for all copies must be white and printed in black ink. The substitute Copy B (or its equal), which employees are instructed to attach to their federal income tax returns, as well as all other copies furnished to employees, should be at least 9-pound paper (basis 17 x 22-500). See Section 1.4.02 .

.04 Type must be substantially identical in size and shape to that on the official form.

.05 Substitute forms for employees need to contain only the payment boxes and captions that are applicable. These boxes, box numbers, and box titles must, when applicable, match the IRS-printed form. In all cases, the employee name, address, and SSN, as well as the employer name, address, and EIN, must be included. To avoid confusion and questions by employees, employers are encouraged to delete the identifying number (“44444”) from the employee copies of Form W-2c.

.06 The dimensions of the boxes on these copies (Copies B, C, and 2), but not Copy A, may be adjusted to allow space for providing additional information. This may permit the employer to eliminate other statements or notices that would otherwise be furnished to employees.

.07 The maximum allowable dimensions for employee copies of Form W-2c are no more than 11.00 inches deep by 8.50 inches wide. The minimum allowable dimensions for employee copies of Form W-2c are 2.67 inches deep by 4.25 inches wide.

Note: These maximum and minimum size specifications are subject to future change.

.08 Either horizontal or vertical format is permitted for substitute employee copies of Forms W-2c. That is, the width of the form may be either greater or less than the depth of the form.

.09 All copies of Form W-2c must clearly and prominently display the form number and the form title together in one area of the form. It is recommended (but not required) that this be located on the bottom left of Form W-2c. The reference to the “Department of the Treasury – Internal Revenue Service” must be on all copies of Form W-2c. It is recommended (but not required) that this be located on the bottom right of Form W-2c.

.10 If the substitute Forms W-2c are not labeled as to the disposition of the copies, then written notification must be provided to each employee as specified below.

The first copy of Form W-2c (Copy B) is filed with the employee’s federal tax return.
The second copy of Form W-2c (Copy C) is for the employee’s records.
If applicable, the third copy (Copy 2) of Form W-2c is filed with the employee’s state, city,

or local income tax return.

If the substitute Forms W-2c are labeled, the forms must contain the applicable description as stated on the official form.

October 5, 2026 480 Bulletin No. 2026–41

.11 Instructions similar to those on the back of Form W-2c (Copy C) of the official form must be provided to each employee.

Section 1.7 – Instructions for Employers

.01 Privately printed substitute Forms W-2c are not required to contain a copy to be retained by employers (Copy D). However, employers must retain copies of the Forms W-2c (Copy A) filed with the SSA or have the ability to reconstruct the data for at least 4 years. Employers must be able to generate a Form W-2c (Copy A) that meets the requirements of this revenue procedure in case of loss.

.02 If Copy D is provided for the employer, instructions contained on the back of Copy D of the official form must appear on the back of the substitute form. If Copy D is not provided, these instructions must be furnished to the employer on a separate statement.

.03 Only originals of Forms W-2c (Copy A) and Forms W-3c may be filed with the SSA. Carbon copies and photocopies are unacceptable.

.04 Employers should type or machine-print entries on plain paper forms whenever possible and provide good quality data entries by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images.

.05 Because employers must file a machine-scannable Form W-2c, they should meet the following requirements.

Use 12-point Courier font or a close approximation for data entries.
Proportional-spaced fonts are unacceptable.
Do not print any data in the top margin of the forms.

.06 The employer must also provide employee copies of Forms W-2c (Copies B, C, and 2) that are legible and able to be photocopied (by the employee).

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted font, italics, or dual-case alpha characters.

.08 Forms W-2c (Copy A) require decimal entries for wage data. Do not print dollar signs with money amounts on Forms W-2c (Copy A) and Form W-3c.

.09 The filer’s employer identification number (EIN) must be entered in box (b) of Form W-2c and box (e) of Form W-3c.

.10 The employer’s name, address, EIN, and state ID number may be preprinted.

.11 Employers must not truncate the employee’s SSN on Copy A of Forms W-2c filed with SSA. See the General Instructions for Forms W-2 and W-3 for more information.

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.12 The filing method for corrections must match the original filing method. If the original Forms W-2 and W-3 were filed on paper, then any Forms W-2c and W-3c correcting those forms must also be filed on paper.

.13 Box h - Always enter the employee’s correct name in box h.

.14 Boxes 1 through 12 - For the items you are changing, enter the previously reported amount and the correct amount in the appropriate boxes. Do not make an entry in any of these boxes on Copy A unless you are making a change. If any item shows a change in the dollar amount and one of the amounts is zero, enter “-0-.” Do not leave the box blank.

.15 Complete box 12. Employers must enter the code(s) and the dollar amount(s) in the Previously reported and Correct information columns.

.16 Don’t send Copy A W-2c to SSA when:

You need to correct an employee’s name and SSN, and the SSN was reported as blanks or

zeros and the employee’s name was reported as blanks, do not use Form W-2c to report the corrections. You must contact the SSA at 800-772-6270 for instructions.

The only changes to Forms W-2c and W-3c are to the state and local data in boxes 16 through

Instead, send Form W-2c to the appropriate state or local agency and furnish copies to your employees.

Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2c and W-3c

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following.

The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to

the Paperwork Reduction Act.

Each IRS form contains (in or near the upper right corner) the OMB approval number, if

assigned—the official OMB numbers may be found on the official IRS printed forms and are also shown on the forms in the Exhibits in Section 1.11 .

Each IRS form (or its instructions) 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-2c and Form W-3c are the following.

Any substitute form or substitute statement to a recipient must show the OMB number as it

appears on the official IRS form.

The OMB number for both Form W-2c (Copy A) and Form W-3c is 1545-0029 and must

appear exactly as shown on the official IRS form.

October 5, 2026 482 Bulletin No. 2026–41

For any copy of Form W-2c, other than Copy A, the OMB number must use one of the

following formats.

OMB No. 1545-0029 (preferred) or
OMB # 1545-0029 (acceptable).

.04 Any substitute Form W-3c and Form W-2c (Copy A only) must state “For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.” 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 in the General Instructions for Forms W-2 and W-3.

Section 1.9 – Order Forms and Instructions

.01 You can order official IRS Forms W-2c, Forms W-3c, and the General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) online at IRS.gov/OrderForms .

Only contact the IRS, not the SSA, for forms.

.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov cannot be used for filing with the SSA. These copies of Forms W-2c and W-3c are for information purposes only.

Section 1.10 – Effect on Other Documents

.01 Revenue Procedure 2024-36, 2024-41 I.R.B. dated October 7, 2024 (reprinted as Publication 1223, Revised 10-2024), is superseded.

Section 1.11 – Exhibits

Exhibits A through D provide the general measurements for Forms W-2c and W-3c as discussed in this revenue procedure. Exhibits are samples only and may not show the required typeface and/ or font. Exhibits must not be downloaded to meet tax obligations. Certain exhibits show a 0000/ in the location designated for your vendor code. See Section 1.5.01, item 11, and Section 1.5.05 for more information.

Exhibit A — Form W-2c (Copy A) (Red-Ink) 01-2026

Exhibit B — Form W-3c (Red-Ink) 06-2024

Exhibit C — Form W-2c (Copy A) (Substitute Laser/ Black-and-White) 01-2026

Exhibit D — Form W-3c (Substitute Laser/Black-and-White) 06-2024

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October 5, 2026 484 Bulletin No. 2026–41