Rev. Proc. 2026-27 — Publication 1141

TABLE OF CONTENTS

Part 1 – GENERAL

Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Section 1.2 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Section 1.3 – Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Section 1.4 – General Rules for Paper Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . 5 Section 1.5 – General Rules for Filing Forms W-2 (Copy A) Electronically . . . . . . . . . . 7

Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3

Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form

W-3 Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A)

and Form W-3 Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies

B, C, and 2 of Form W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Section 2.4 – Electronic Delivery of Forms W-2 and W-2c Recipient Statements . . . . . 18

Part 3 – ADDITIONAL INSTRUCTIONS

Section 3.1 – Additional Instructions for Form Printers . . . . . . . . . . . . . . . . . . . . . . 19 Section 3.2 – Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White

Substitute Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Section 3.4 – Order Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Section 3.5 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Section 3.6 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22