W-2/W-3 forms are different from the 1099 information returns in
that you may
use an acceptable substitute Form W-2 that complies with the rules
in Pub. 1141, General Rules and Specifications
for Substitute Forms W-2 and W-3. 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.
Form W-2 (Copy A) and Form W-3 may
be generated using a laser-printer by following all guidelines and
specifications. The printing of the data should be
in blank-ink, centered within the boxes. The size of the variable data must be
printed in a font no smaller than 10-point.
Employers who file with the SSA electronically or on
paper may design their own statements to furnish to employees.
slogans and advertisements
Some Forms W-2 that include logos, slogans, and
advertisements (including advertisements for tax preparation
software) may be confused with questionable Forms W-2. An employee
may not recognize the importance of the employee statement for tax
reporting purposes due to the use of logos, slogans, and
advertisements. Thus, with the
exception of the electronic tax logo (i.e., the IRS e-file logo),
the IRS has determined that slogans, advertising, and other logos
will not be allowed on Forms W-3, Copy A of Forms W-2, or any
employee statements reporting wages paid during the 2010 calendar
year, and thereafter. 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.
Employers must file Forms W-2 (Copy A) with the SSA
electronically if they file 250 or more calendar year Forms W-2
(Copy A) during a calendar year unless the IRS granted a waiver.
Employers with fewer than 250 Forms W-2 are
encouraged to electronically file Forms W-2 (Copy A) with the SSA.
Doing so will enhance the timeliness and accuracy of forms
Electronic filers do not file a paper Form W-3.
extension of time for
Forms W-2 (Copy A) prepared on paper and/or
electronically must be filed with the SSA. IRS/ECC does, however,
process waiver requests (Form 8508, Request for Waiver From Filing
Information Returns Electronically) and extension of time to file
requests (Form 8809, Application for Extension of Time To File
Information Returns) for Forms W-2(Copy A) and requests for an
extension of time to furnish the employee copies of Form W-2.
Please send an e-mail to
email@example.com with any comments you might have.