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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Any questions about the black-and-white Form W-2 (Copy A) and Form W-3
should be emailed to copy.a.forms@ssa.gov or sent 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
Note. You should receive a response from either the IRS or the SSA within 30
days.
.04 Some Forms W-2 that include logos, slogans, and advertisements (including
advertisements for tax preparation software) may be considered as suspicious or
altered Forms W-2 (also known as questionable Forms W-2). An employee may
not recognize the importance 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-2, Forms W-3, or any employee copies reporting wages, with the
following exceptions for the employee copies.
• Forms may include the exact name of the employer or agent, primary
trade name, trademark, service mark, or symbol of the employer or
agent.
• Forms 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).
Logos and slogans may be used on permissible enclosures, such as a check or
account statement, but not on information returns and employee copies.
Forms W-2 and W-3 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-2 and
Form W-3 for wages paid during the 2023 calendar year at a future date. If you
have comments about the restrictions on including logos, slogans, and
advertising on information returns and employee copies, send or email your
comments to: Internal Revenue Service, Attn: Substitute Forms Program,
SE:W:CAR:MP:P:TP:TP, NCFB, 5000 Ellin Road, Mail Stop C6-175, Lanham,
MD 20706, or substituteforms@irs.gov.
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