Part 3 Additional — Publication 1141

Section 3.1 – Additional Instructions for Form Printers

.01 If paper copies are used for filing with the SSA, assemble the substitute copies of Forms W-2 (either red-ink or substitute black-and-white forms) in the same order as the official IRS Forms W-2. Copy A must be first, followed sequentially by perforated sets (Copies 1, B, C, 2, and D).

.02 The substitute form to be filed by the employer with the SSA must carry the designation “Copy A.”

Note: Electronic filers do not submit either red-ink or substitute black-and-white paper Form W-2 (Copy A) or Form W-3 to the SSA.

.03 Employers must retain a copy of Forms W-2 and W-3 (or be able to recreate the information) for at least 4 years. Employers must also be able to generate Forms W-2 (Copy A) that meet the requirements of this revenue procedure in case of loss.

.04 Except for copies in the official assembly, described in Section 3.1.01 above, no additional copies that may be prepared by employers should be placed ahead of Form W-2 (Copy C) “For EMPLOYEE’S RECORDS.”

.05 You must provide instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form W-2 to each employee. You may print them on the back of the substitute Copies B, C, and 2 or provide them to employees on a separate statement. You do not have to use the back of Copy 2. If you do not use Copy 2, you may include all the information that appears on the back of the official Copies B, C, and 2 on the back of your substitute Copies B and C only. As an example, you may use the “Note” on the back of the official Copy C as the dividing point between the text for your substitute Copies B and C. Do not print these instructions on the back of Copy 1. Any Forms W-2 (Copy A) and Form W-3 that are filed with the SSA must have no printing on the reverse side.

Section 3.2 – Instructions for Employers

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

.02 Employers should type or machine-print data entries on plain paper forms whenever possible. Ensure good quality by using a high-quality typeface, 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. Black ink must be used with no script type, inverted font, italics, or dual-case alpha characters.

Note: 12-point Courier font is preferred by the SSA.

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

.04 The employer must provide a machine-scannable Form W-2 (Copy A). The employer must also provide employee copies (Copies B, C, and 2) that are legible and can be photocopied (by the employee). Do not print any data in the top margin of the payee copies of the forms.

Note: Do not print Forms W-2 (Copy A) on double-sided paper.

.05 Any printing in box d (Control number) on Form W-2 or box a (Control number) on Form W-3 may not touch any vertical or horizontal lines and should be centered in the box.

.06 The filer’s employer identification number (EIN) must be entered in box b of Form W-2 and box e of Form W-3. The EIN entered on Form(s) W-2 (box b) and Form W-3 (box e) must be the same as on Forms 941, 943, 944, and CT-1;

Schedule H (Form 1040); or any other corresponding forms filed with the IRS. Be sure to use EIN format (00-0000000) rather than SSN format (000-00-0000). Do not truncate any EINs on Forms W-2 or W-3.

.07 The employer’s name, address, and EIN may be preprinted.

.08 Employers must not truncate the employee’s SSN on Copy A of Forms W-2 filed with SSA. See the 2026 General Instructions for Forms W-2 and W-3 for more information.

.09 Do not cut, fold, or staple Copy A of Forms W-2 mailed to SSA.

.10 Do not make entries that are too small or too large. Use 12-point Courier font, if possible.

.11 Review your printed report before mailing to ensure that it is clear and that the data is entered in the appropriate fields.

Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3

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

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 3.6 ; and

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-2 and Form W-3 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-2 (Copy A) and Form W-3 is

1545-0029 and must appear exactly as shown on the official IRS form.

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

use one of the following formats.

OMB No. 1545-0029 (preferred).

OMB # 1545-0029 (acceptable).

.04 Any substitute Form W-2 (Copy A only) and Form W-3 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 2026 General Instructions for Forms W-2 and W-3.

Section 3.4 – Order Forms and Instructions

.01 You can order IRS Forms W-2, Forms W-3, the General Instructions for Forms W-2 and W-3, and other tax material online at IRS.gov/OrderForms .

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

Section 3.5 – Effect on Other Documents

.01 Revenue Procedure 2025–24, I.R.B. 2025-31, dated July 28, 2025 (reprinted as Publication 1141, Revised 07-2025), is superseded.

Section 3.6 – Exhibits

Exhibits A through F provide the general measurements for Forms W-2 and W-3, 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 2.2.01, item 12, and Section 2.2.05 for more information.

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

Exhibit B — Form W-2 (Copy B) 2026

Exhibit C — Form W-3 (Red-Ink) 2026

Exhibit D — Form W-2 (Copy A) (Substitute Black-and-White) 2026

Exhibit E — Form W-3 (Substitute Black-and-White) 2026

Exhibit F — Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical Formats) 2026