 | Page 1 of 28 Fileid: … ns/p1141/202208/a/xml/cycle03/source 14:07 - 13-Jul-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Revenue Procedure 2022-30 Reprinted from IR Bulletin 2022-31 Dated August 01, 2022 Publication 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 IRS Department of the Treasury Internal Revenue Service Publication 1141 (Rev. 08-2022) Catalog Number 47000C www.irs.gov |
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
NOTE. This revenue procedure will be reproduced as the next revision of IRS
Publication 1141, General Rules and Specifications for Substitute Forms W-2 and
W-3.
26 CFR 601.602: Tax forms and instructions.
(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1,
31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)
Rev. Proc. 2022-30
TABLE OF CONTENTS
Part 1 – GENERAL
Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Section 1.2 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Section 1.3 – General Rules for Paper Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . 3
Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically . . . . . . . . . . 5
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A)
and Form W-3 Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies
B, C, and 2 of Form W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Section 2.4 – Electronic Delivery of Form W-2 and W-2c Recipient Statements . . . . . . 16
Part 3 – ADDITIONAL INSTRUCTIONS
Section 3.1 – Additional Instructions for Form Printers . . . . . . . . . . . . . . . . . . . . . . 17
Section 3.2 – Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White
Substitute Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Section 3.4 – Order Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Section 3.5 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Section 3.6 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
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Part 1
General
Section 1.1 – Purpose
.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-2, Wage and
Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for
wages paid during the 2022 calendar year.
.02 For purposes of this revenue procedure, substitute Form W-2 (Copy A) and
substitute Form W-3 are forms that are not printed by the IRS. Copy A or any
other copies of a substitute Form W-2 or a substitute Form W-3 must conform to
the specifications in this revenue procedure to be acceptable to the IRS and the
SSA. No IRS office is authorized to allow deviations from this revenue
procedure. Preparers should also refer to the 2022 General Instructions for
Forms W-2 and W-3 for details on how to complete these forms. See Section
3.4, later, for information on obtaining the official IRS forms and instructions.
See Sections 2.3 and 2.4, later, for requirements for the copies of substitute
forms furnished to employees and for electronic delivery of employee copies.
.03 For purposes of this revenue procedure, the official IRS-printed red dropout
ink Forms W-2 (Copy A) and Form W-3, and their exact substitutes, are referred
to as “red-ink.” The SSA-approved black-and-white Forms W-2 (Copy A) and
Form W-3 are referred to as “substitute black-and-white Forms W-2 (Copy A)”
and “substitute black-and-white Form W-3.”
Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the
substitute employee statements should be emailed to Substituteforms@irs.gov.
Please enter “Substitute Forms” on the subject line. Or send your questions to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224
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
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
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 2022 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, 1111 Constitution Ave. NW, Room 6554, Washington,
DC 20224, or Substituteforms@irs.gov.
.05 The Internal Revenue Service/Information Returns Branch (IRS/IRB)
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.).
You can reach the call site at 866-455-7438 (toll free) or 304-263-8700 (not a
toll-free number). Persons with a hearing or speech disability with access to
Telecommunication Device for the Deaf (TDD) can call 304-579-4827 (not a
toll-free number). You may also email questions to mccirp@irs.gov. Do not
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submit employee information via email because it is not secure and the
information may be compromised.
File paper or electronic Forms W-2 (Copy A) with the SSA. IRS/IRB does not
process Forms W-2 (Copy A). However, IRS/IRB does process Form 8508,
Request for Waiver From Filing Information Returns Electronically, and 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. See Publication 1220, Specifications for
Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, for
information on waivers and extensions of time.
.06 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).
• Publication 1223, General Rules and Specifications for Substitute
Forms W-2c and W-3c.
Section 1.2 – What’s New
.01 Electronic filing of returns. The Taxpayer First Act of 2019, enacted July
1, 2019, authorized the Department of the Treasury and the IRS to issue
regulations that reduce the threshold for mandatory electronic filing. Currently,
electronic filing is required if 250 returns of one type are filed. If final
regulations are issued and effective for 2022 tax returns required to be filed in
2023, we will post an article at IRS.gov/FormW2 explaining the change. Until
final regulations are issued, however, the number remains at 250, as reflected in
these instructions.
.02 Exhibits. All of the exhibits in this publication were updated per the 2022
revisions of those forms.
.03 Editorial changes. We made editorial changes throughout, including
updated references. Redundancies were eliminated as much as possible.
Section 1.3 – General Rules for Paper Forms W-2 and W-3
.01 Employers not filing electronically must file paper Forms W-2 (Copy A)
along with Form W-3 with the SSA by using either the official IRS form or a
substitute form that exactly meets the specifications shown in Parts 2 and 3 of
this revenue procedure.
Note. Substitute territorial forms (W-2AS, W-2GU, W-2VI, W-3SS) must also
conform to the specifications as outlined in this revenue procedure. These forms
require the form designation (“W-2AS,” “W-2GU,” “W-2VI”) on Form W-2
(Copy A) to be in black ink. If you are an employer in the Commonwealth of the
Northern Mariana Islands, you must contact Department of Finance, Division of
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Revenue and Taxation, Commonwealth of the Northern Mariana Islands, P.O.
Box 5234 CHRB, Saipan, MP 96950 or www.finance.gov.mp/forms.php to get
Form W-2CM and instructions for completing and filing the form. For
information on Forms 499R-2/W-2PR, go to www.hacienda.gobierno.pr.
Employers may design their own statements to furnish to employees. Employee
statements designed by employers must comply with the requirements shown in
Parts 2 and 3.
.02 Red-ink substitute forms that completely conform to the specifications
contained in this revenue procedure may be privately printed without prior
approval from the IRS or the SSA. Only the substitute black-and-white Forms
W-2 (Copy A) and Form W-3 need to be submitted to the SSA for approval
prior to their use (see Section 2.2).
.03 As in the past, SSA-approved black-and-white Forms W-2 (Copy A) and
Form W-3 may be generated using a printer by following all guidelines and
specifications (also see Section 2.2). In general, regardless of the method of
entering data, use black ink on Forms W-2 (Copy A) and Form W-3, which
provides better readability for processing by scanning equipment. Colors other
than black are not easily read by the scanner and may result in delays or errors
in the processing of Forms W-2 (Copy A) and Form W-3. The printing of the
data should be centered within the boxes. The size of the variable data must be
printed in a font no smaller than 10-point.
Note. With the exception of the identifying number, the year, the form number
for Form W-3, and the corner register marks, the preprinted form layout for the
red-ink Forms W-2 (Copy A) and Form W-3 must be in Flint J-6983 red OCR
dropout ink or an exact match.
.04 Substitute forms filed with the SSA and substitute copies furnished to
employees that do not conform to these specifications are unacceptable.
Penalties may be assessed for not complying with the form specifications.
Forms W-2 (Copy A) and Form W-3 filed with the SSA that do not conform
may be returned.
.05 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 or email to the appropriate address in Section 1.3.06
(listed next) citing the specification.
• State your understanding of the specification.
• Enclose an example (if appropriate) of how the form would appear if
produced using your understanding. Do not use actual employee
information in the example.
• Be sure to include your name, complete address, and phone number
with your correspondence. If you want the IRS to contact you via
email, also provide your email address.
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.06 Any questions about the specifications, especially those for the red-ink Form
W-2 (Copy A) and Form W-3, should be emailed to Substituteforms@irs.gov.
Please enter “Substitute Forms” on the subject line. Or send your questions to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224
Any questions about the substitute 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 within 30 days from either the IRS or the
SSA.
.07 Forms W-2 and W-3 are subject to annual review and possible change.
Therefore, employers are cautioned against overstocking supplies of privately
printed substitutes.
.08 Separate instructions for Forms W-2 and W-3 are provided in the 2022
General Instructions for Forms W-2 and W-3. Form W-3 should be used only to
transmit paper Forms W-2 (Copy A). Form W-3 is a single sheet including only
essential filing information. Be sure to make a copy of your completed Form
W-3 for your records. You can order current year official IRS Forms W-2,
W-2AS, W-2GU, W-2VI, W-3, and W-3SS, and the 2022 General Instructions
for Forms W-2 and W-3, online at IRS.gov/OrderForms. The IRS provides only
cut sheet sets of Forms W-2 and cut sheets of Form W-3.
.09 Because substitute Forms W-2 (Copy A) and Form W-3 are machine-imaged
and scanned by the SSA, the forms must meet the same specifications as the
official IRS Forms W-2 and Form W-3 (as shown in the exhibits).
Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically
.01 As of the date of publication of this revenue procedure, employers must file
Forms W-2 (Copy A) with the SSA electronically if they are required to file 250
or more for a calendar year unless the IRS grants a waiver. However, see
IRS.gov/FormW2 for any changes in this requirement. The SSA publication
EFW2, Specifications for Filing Forms W-2 Electronically, contains
specifications and procedures for electronic filing of Form W-2 information
with the SSA. Employers are cautioned to obtain the most recent revision of
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EFW2 (and supplements) in case there are any subsequent changes in
specifications and procedures.
.02 You may obtain a copy of the EFW2 by:
• Accessing the SSA website at www.ssa.gov/employer/
EFW2&EFW2C.htm.
.03 Electronic filers do not file a paper Form W-3. See the SSA publication
EFW2 for guidance on transmitting Form W-2 (Copy A) information to the SSA
electronically.
.04 Employers are encouraged to electronically file Forms W-2 (Copy A) with
the SSA even if not required. Doing so will enhance the timeliness and accuracy
of forms processing. You may visit the SSA’s employer website at
www.ssa.gov/employer. This helpful site has links to Business Services Online
(BSO) and tutorials on registering and using BSO to file your Forms W-2.
.05 Employers who do not comply with the electronic filing requirements for
Form W-2 (Copy A) and who are not granted a waiver by the IRS may be
subject to penalties. Employers who file Form W-2 information with the SSA
electronically must not send the same data to the SSA on paper Forms W-2
(Copy A). Any duplicate reporting may subject filers to unnecessary contacts by
the SSA or the IRS.
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
.01 The official IRS-printed red dropout ink Form W-2 (Copy A) and Form W-3
and their exact substitutes are referred to as red-ink in this revenue procedure.
Employers may file substitute Forms W-2 (Copy A) and Form W-3 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.
Note. Even the slightest deviation can result in incorrect scanning and may
affect money amounts reported for employees.
.02 Paper used for cut sheets and continuous-pinfed forms for substitute Form
W-2 (Copy A) and Form W-3 that are to be filed with the SSA must be white
100% bleached chemical wood, 18–20 pound paper only, optical character
recognition (OCR) bond produced in accordance with the following
specifications.
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• 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
• 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 red-ink substitute Forms W-2 (Copy A) and Form W-3 must
be in Flint red OCR dropout ink except as specified below. The following must
be printed in nonreflective black ink.
• Identifying number “22222” for Forms W-2 (Copy A) and “33333” for
Form W-3 at the top of the forms.
• Tax year at the bottom of the forms.
• The four (4) corner register marks on the forms.
• The form identification number (“W-3”) at the bottom of Form W-3.
• All the instructions below Form W-3 beginning with “Send this entire
page....” line to the bottom of Form W-3.
.04 The vertical and horizontal spacing for all federal payment and data boxes
on Forms W-2 and W-3 must meet specifications. On Form W-3 and Form W-2
(Copy A), all the perimeter rules must be 1-point (0.014-inch), 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.
.05 The official red-ink Form W-3 and Form W-2 (Copy A) are 7.50 inches
wide. Employers filing Forms W-2 (Copy A) with the SSA on paper must also
file a Form W-3. Form W-3 must be the same width (7.50 inches) as the Form
W-2. One Form W-3 is printed on a standard size 8.5 x 11-inch page. Two
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page
(exclusive of any snap-stubs).
.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3
are 0.50 inches (1/ 2inch). All margins must be free of printing except for the
words “DO NOT STAPLE” on red-ink Form W-3. The space between the two
Forms W-2 (Copy A) is 1.33 inches.
.07 The identifying numbers are “22222” for Form W-2 (Copies A (and 1)) and
“33333” for Form W-3. 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 The depth of the individual scannable image on a page must be the same as
that on the official IRS forms. The depth from the top line to the bottom line of
an individual Form W-2 (Copy A) must be 4.17 inches and the depth from the
top line to the bottom line of Form W-3 must be 4.67 inches.
.09 Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch
deep pages. The pinfed strips must be removed when Forms W-2 (Copy A) are
filed with the SSA. The two Forms W-2 (Copy A) on the 11-inch page must not
be separated (only the pages are to be separated (burst)). The words “Do Not
Cut, Fold, or Staple Forms on This Page” must be printed twice between the two
Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1,
B, C, 2, and D) must be able to be distinguished and separated into individual
forms.
.10 Box 12 of Form W-2 (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-2 to
report the additional items (see “Multiple forms” in the 2022 General
Instructions for Forms W-2 and W-3). Do not report the same federal tax data to
the SSA on more than one Form W-2 (Copy A). However, repeat the identifying
information (employee’s name, address, and SSN; employer’s name, address,
and EIN) on each additional form.
.11 The checkboxes in box 13 of Form W-2 (Copy A) and in box b of Form W-3
must be 0.14 inches each. The space before the first checkbox is 0.24 inches; the
spaces between the first and second checkboxes and between the second and
third checkboxes must be 0.36 inches; the space between the third checkbox to
the right border of box 13 should be 0.32 inches (see Exhibit A).
Note. More than 50% of an applicable checkbox must be covered by an “X.”
.12 All substitute Forms W-2 (Copy A) and Form W-3 in the red-ink format
must have the tax year, form number, and form title printed on the bottom face
of each form using type identical to that of the official IRS form. The red-ink
substitute Form W-2 (Copy A) and Form W-3 must have the form producer’s
EIN entered directly to the left of “Department of the Treasury,” in red.
.13 The words “For Privacy Act and Paperwork Reduction Act Notice, see the
separate instructions.” must be printed in Flint red OCR dropout ink in the same
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location as on the official Form W-2 (Copy A). The words “For Privacy Act and
Paperwork Reduction Act Notice, see the separate instructions.” must be printed
at the bottom of the page of Form W-3 in black ink.
.14 The Office of Management and Budget (OMB) Number must be printed on
substitute Forms W-3 and W-2 (on each ply) in the same location as on the
official IRS forms.
.15 All substitute Forms W-3 must include the instructions that are printed on
the same sheet below the official IRS form.
.16 The back of substitute Form W-2 (Copy A) and Form W-3 must be free of
all printing.
.17 All copies must be clearly legible. Fading must be minimized to assure
legibility.
.18 Chemical transfer paper is permitted for Form W-2 (Copy A) only if the
following standards are met.
• Only chemically backed paper is acceptable for Form W-2 (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.
.19 The Government Printing Office (GPO) symbol and the Catalog Number
(Cat. No.) must be deleted from substitute Form W-2 (Copy A) and Form W-3.
Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy
A) and Form W-3 Filed With the SSA
.01 Specifications for the SSA-approved substitute black-and-white Forms W-2
(Copy A) and Form W-3 are similar to the red-ink forms (Section 2.1) except
for the items that follow (see Exhibits D and E). Exhibits are samples only and
must not be downloaded to meet tax obligations.
1. Forms must be printed on 8.5 x 11-inch single-sheet paper only. There must
be two Forms W-2 (Copy A) printed on a page. There must be no horizontal
perforations between the two Forms W-2 (Copy A) on each page.
2. All forms and data must be printed in nonreflective black ink only.
3. The data and forms must be programmed to print simultaneously. Forms
cannot be produced separately from wage data entries.
4. The forms must not contain corner register marks.
5. The forms must not contain any shaded areas, including those boxes that are
entirely shaded on the red-ink forms.
6. Identifying numbers on both Form W-2 (Copy A) (“22222”) and Form W-3
(“33333”) must be preprinted in 14-point Arial bold font or a close
approximation.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
7. The form numbers (“W-2” and “W-3”) must be in 18-point Arial font or a
close approximation. The tax year (for example, “2022”) on Forms W-2
(Copy A) and Form W-3 must be in 20-point Arial bold font or a close
approximation.
8. No part of the box titles or the data printed on the forms may touch any of
the vertical or horizontal lines, nor should any of the data intermingle with
the box titles. The data should be centered in the boxes.
9. Do not print any information in the margins of the substitute
black-and-white Forms W-2 (Copy A) and Form W-3 (for example, do not
print “DO NOT STAPLE” in the top margin of Form W-3).
10. The word “Code” must not appear in box 12 on Form W-2 (Copy A).
11. A 4-digit vendor 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 tax year in place of the Cat. No. on Form W-2 (Copy A) and in
the bottom right corner of the “For Official Use Only” box at the bottom of
Form W-3. Do not display the form producer’s EIN to the left of
“Department of the Treasury.” The vendor code will be used to identify the
form producer.
12. Do not print Catalog Numbers (Cat. No.) on either Form W-2 (Copy A) or
Form W-3.
13. Do not print the checkboxes in:
• Box 13 of Form W-2 (Copy A). The “X” should be programmed to
be printed and centered directly below the applicable box title.
14. Do not print dollar signs. If there are no money amounts being reported, the
entire field should be left blank.
15. The space between the two Forms W-2 (Copy A) is 1.33 inches.
.02 You must submit samples of your substitute black-and-white Forms W-2
(Copy A) and Form W-3 to the SSA. Only black-and-white substitute Forms
W-2 (Copy A) and Form W-3 for tax year 2022 will be accepted for approval by
the SSA. Questions regarding other red-ink forms (that is, red-ink Forms W-2c,
W-3c, 1099 series, 1096, etc.) must be directed to the IRS only.
.03 You will be required to send one set of blank and one set of dummy-data
substitute black-and-white Forms W-2 (Copy A) and Forms W-3 for approval.
Data entries on the sample forms must fill the length for each box, preferably
using numeric data or alpha data, depending on the requirements. The “VOID”
checkbox must be electronically checked on the dummy-data substitute
black-and-white Form W-2 (Copy A). All “Xs” must show in box 13 centered
under the applicable checkbox titles on the dummy-data substitute
black-and-white Form W-2 (Copy A). All checkboxes on the dummy-data
substitute black-and-white Form W-3 must be electronically checked in box b
(Kind of Payer, Kind of Employer, and Third-party sick pay). 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.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
.04 To receive approval, you may first contact the SSA via email at
copy.a.forms@ssa.gov to obtain a template and further instructions. You can
either submit your 2022 sample substitute black-and-white Forms W-2 (Copy
A) and Forms W-3 in a pdf version electronically for approval to the
copy.a.forms@ssa.gov mailbox or send your paper 2022 sample substitute
black-and-white Forms W-2 (Copy A) and Forms W-3 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 via private mail carrier or certified mail in order to
verify their receipt. You can expect approval (or disapproval) by the SSA within
30 days of receipt of your sample forms.
.05 Vendor codes from the National Association of Computerized Tax
Processors (NACTP) are required by those companies producing the W-2 family
of forms as part of a product for resale to be used by multiple employers and
payroll professionals. Employers developing Forms W-2 or W-3 to be used only
for their individual company require a vendor code issued by the Social
Security Administration.
.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876)
must be preprinted on the sample substitute black-and-white Forms W-2 (Copy
A) and Forms W-3. 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 Social Security Administration via email
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.
.08 In response to feedback from the user community, the SSA (and the IRS)
have added a 2-D barcoded version for the substitute Form W-2 and Form W-3
to the list of acceptable submission formats. This version is an optional
alternative to the nonbarcoded substitute Forms W-2 and W-3. Both versions are
fully supported by the SSA. At this time, neither the IRS nor the SSA mandates
the use of 2-D barcoded substitute forms.
Note. The data contained in the barcode must not differ from the data displayed
on the form. If they differ, the data in the barcode will be ignored and the data
displayed on the form will be considered the submission. This also occurs when
the barcode is not read correctly. The information on the form needs to be
manually keyed into the database.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
To get the barcode information:
• See the SSA’s BSO website at www.ssa.gov/bso,
• Request the PDF version of the specifications by emailing
copy.a.forms@ssa.gov, and
• Download the substitute W3/W2 2-D barcoding standards from
www.ssa.gov/employer/subBarCodeStd.pdf.
If you are using a form produced by another vendor that contains a 2-D barcode,
you must submit the form for approval using your own NACTP code. Prior to
sending your first submission for approval, contact the SSA via email at
copy.a.forms@ssa.gov to register your NACTP code and explain what forms
you want to submit.
Section 2.3 – Requirements for Substitute Forms Furnished to Employees
(Copies B, C, and 2 of Form W-2)
Note. Rules in Section 2.3 apply only to employee copies of Form W-2 (Cop-
ies B, C, and 2). Printers are cautioned that the paper filers who send Forms
W-2 (Copy A) to the SSA must follow the requirements in Sections 2.1 and/or
2.2 above.
.01 All employers (including those who file electronically) must furnish
employees with at least two copies of Form W-2 (three or more for employees
required to file a state, city, or local income tax return). The following rules are
guidelines for preparing employee copies.
The dimensions of these copies (Copies B, C, and 2), but not Copy A, may
differ from the dimensions of the official IRS form to allow space for reporting
additional information, including additional entries such as withholding for
health insurance, union dues, bonds, or charity in box 14. The limitation of a
maximum of four items in box 12 of Form W-2 applies only to Copy A, which
is filed with the SSA.
Note. Employee copies (Copies B, C, and 2 of Form W-2) may be furnished
electronically if employees give their consent (as described in Treasury
Regulations Section 31.6051-1(j)). See also Publication 15-A, Employer’s
Supplemental Tax Guide.
.02 The minimum dimensions for employee copies only (not Copy A) of Form
W-2 should be 2.67 inches deep by 4.25 inches wide. The maximum dimensions
should be no more than 6.50 inches deep by no more than 8.50 inches wide.
Note. The maximum and minimum size specifications in this document are for
tax year 2022 only and may change in future years.
.03 Either horizontal or vertical format is permitted (see Exhibit F).
.04 The paper for all copies must be white and printed in black ink. The
substitute Copy B, which employees are instructed to attach to their federal
income tax returns, should be at least 9-pound paper (basis 17 x 22-500). Other
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
copies furnished to employees should also be at least 9-pound paper (basis 17 x
22-500) unless a state, city, or local government provides other specifications.
.05 Employee copies of Form W-2 (Copies B, C, and 2), including those that are
printed on a single sheet of paper, must be easily separated. The best method of
separation is to provide perforations between the individual copies. Whatever
method of separation is used, each copy should be easily distinguished.
Note. Perforation does not apply to printouts of copies of Forms W-2 that are
furnished electronically to employees (as described in Treasury Regulations
Section 31.6051-1(j)). However, these employees should be cautioned to
carefully separate the copies of Form W-2. See Publication 15-A for information
on electronically furnishing Forms W-2 to employees.
.06 Interleaved carbon and chemical transfer paper employee copies must be
clearly legible. Fading must be minimized to assure legibility.
.07 The electronic tax logo on the IRS official employee copies is not required
on any of the substitute form copies. To avoid confusion and questions by
employees, employers are encouraged to delete the identifying number
(“22222”) from the employee copies of Form W-2.
.08 All substitute employee copies must contain boxes, box numbers, and box
titles that match the official IRS Form W-2. Boxes that do not apply can be
deleted. However, certain core boxes must be included. The placement,
numbering, and size of this information is specified as follows.
• The core boxes must be printed in the exact order shown on the official
IRS form. The items and box numbers that constitute the core data are:
Box 1 — Wages, tips, other compensation
Box 2 — Federal income tax withheld
Box 3 — Social security wages
Box 4 — Social security tax withheld
Box 5 — Medicare wages and tips
Box 6 — Medicare tax withheld
• The core data boxes (1 through 6) must be placed in the upper right of
the form. Substitute vertical-format copies may have the core data
across the top of the form. Boxes or other information will definitely
not be permitted to the right of the core data.
• The form title, number, or copy designation (B, C, or 2) may be at the
top of the form. Also, a reversed or blocked-out area to accommodate a
postal permit number or other postal considerations is allowed in the
upper right.
• Boxes 1 through 6 must each be a minimum of 11/ 8inches wide x 1/ 4
inch deep.
• Other required boxes are:
a) Employee’s social security number
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b) Employer identification number (EIN)
c) Employer’s name, address, and ZIP code
e) Employee’s name
f) Employee’s address and ZIP code
Note. Employers may truncate the employee’s SSN on employee copies of
Forms W-2. See the 2022 General Instructions for Forms W-2 and W-3 for more
information.
Identifying items must be present on the form and be in boxes similar to those
on the official IRS form. However, they may be placed in any location other
than the top or upper right. You do not need to use the lettering system (a–c, e–
f) used on the official IRS form. The employer identification number (EIN) may
be included with the employer’s name and address and not in a separate box.
Note. Box d (“Control number”) is not required.
.09 All copies of Form W-2 furnished to employees must clearly show the form
number, the form title, and the tax year prominently displayed together in one
area of the form. The title of Form W-2 is “Wage and Tax Statement.” It is
recommended (but not required) that this be located on the bottom left of
substitute Forms W-2. The reference to the “Department of the Treasury —
Internal Revenue Service” must be on all copies of substitute Forms W-2
furnished to employees. It is recommended (but not required) that this be
located on the bottom right of Form W-2.
.10 If the substitute employee copies are labeled, the forms must contain the
applicable description.
• “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.”
It is recommended (but not required) that these be located on the lower left of
Form W-2. If the substitute employee copies are not labeled as to the disposition
of the copies, then written notification using similar wording must be provided
to each employee.
.11 The tax year (for example, 2022) must be clearly printed on all copies of
substitute Form W-2. It is recommended (but not required) that this information
be in the middle at the bottom of the Form W-2. The use of 24-pt. OCR-A font
is recommended (but not required).
.12 Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point
rule or highlighted in some manner to distinguish them. If “Allocated tips” are
being reported, it is recommended (but not required) that box 8 also be outlined.
If reported, “Social security tips” (box 7) must be shown separately from
“Social security wages” (box 3).
Note. Box 8 may be omitted if not applicable.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
.13 If employers are required to withhold and report state or local income tax,
the applicable boxes are also considered core information and must be placed at
the bottom of the form. State information is included in:
• Box 15 (State, Employer’s state ID number)
• Box 16 (State wages, tips, etc.)
• Box 17 (State income tax)
Local information is included in:
• Box 18 (Local wages, tips, etc.)
• Box 19 (Local income tax)
• Box 20 (Locality name)
.14 Boxes 7 through 14 may be omitted from substitute employee copies unless
the employer must report any of that information to the employee. For example,
if an employee did not have “Social security tips” (box 7), the form could be
printed without that box. But, if an employer provided dependent care benefits,
the amount must be reported separately, shown in box 10, and labeled
“Dependent care benefits.”
.15 Employers may enter more than four codes in box 12 of substitute Copies B,
C, and 2 (and 1 and D) of Form W-2, but each entry must use Codes A–HH (see
the 2022 General Instructions for Forms W-2 and W-3).
.16 If an employer has employees in any of the three categories in box 13, all
checkbox headings must be shown and the proper checkmark made, when
applicable.
.17 Employers may use box 14 for any other information that they wish to give
to their employees. Each item must be labeled. (See the instructions for box 14
in the 2022 General Instructions for Forms W-2 and W-3.)
.18 The front of Copy C of a substitute Form W-2 must contain the note “This
information is being furnished to the Internal Revenue Service. If you are
required to file a tax return, a negligence penalty or other sanction may be
imposed on you if this income is taxable and you fail to report it.”
.19 Instructions similar to those contained on the back of Copies B, C, and 2 of
the official IRS Form W-2 must be provided to each employee. An employer
may modify or delete instructions that do not apply to its employees. (For
example, remove Railroad Retirement Tier 1 and Tier 2 compensation
information for nonrailroad employees or information about dependent care
benefits that the employer does not provide.)
.20 Employers must notify their employees who have no income tax withheld
that they may be able to claim a tax refund because of the earned income credit
(EIC). They will meet this notification requirement if they furnish a substitute
Form W-2 with the EIC notice on the back of Copy B, IRS Notice 797, Possible
Federal Tax Refund Due to the Earned Income Credit (EIC), or on their own
statement containing the same wording. They may also change the font on
Copies B, C, and 2 so that the EIC notification and Form W-2 instructions fit
differently. For more information about the EIC notification requirements, see
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
IRS Notice 1015, “Have You Told Your Employees About the Earned Income
Credit (EIC)?”
Note. An employer does not have to notify any employee who claimed
exemption from withholding on Form W-4, Employee’s Withholding
Certificate, for the calendar year.
Section 2.4 – Electronic Delivery of Form W-2 and W-2c Recipient Statements
.01 If you are required to furnish a Form W-2 or W-2c written statement (Copy
B or an acceptable substitute) to a recipient, you may furnish the statement
electronically instead of on paper.
If you meet the requirements listed below, you are treated as furnishing the
statement timely.
.02 The recipient must consent in the affirmative and not have withdrawn the
consent before the statement is furnished. The consent by the recipient must be
made electronically in a way that shows that he or she can access the statement
in the electronic format in which it will be furnished.
You must notify the recipient of any hardware or software changes prior to
furnishing the statement. A new consent to receive the statement electronically
is required after any new hardware or software is put into service.
To furnish Forms W-2 electronically, you must meet the following disclosure
requirements as described in Treasury Regulations Section 31.6051-1(j) and
Publication 15-A and provide a clear and conspicuous statement of each
requirement to your employees before or at the time consent is provided.
• The employee must be informed that he or she will receive a paper
Form W-2 if consent isn’t given to receive it electronically.
• The employee must be informed of the scope and duration of the
consent.
• The employee must be informed of any procedure for obtaining a paper
copy of his or her Form W-2 and whether or not the request for a paper
statement is treated as a withdrawal of his or her consent to receiving
his or her Form W-2 electronically.
• The employee must be notified of the right to withdraw a consent, in
writing (electronically or on paper), and the employer must confirm the
withdrawal in writing (electronically or on paper), as well as the date
the withdrawal takes effect.
• The employee must also be notified that the withdrawn consent doesn't
apply to the previously issued Forms W-2.
• The employee must be informed about any conditions under which
electronic Forms W-2 will no longer be furnished (for example,
termination of employment).
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• The employee must be informed of any procedures for updating his or
her contact information that enables the employer to provide electronic
Forms W-2.
• The employer must notify the employee of any changes to the
employer's contact information.
• The employee must be provided with a description of the hardware and
software used to access the Form W-2 and the date when the Form W-2
will no longer be available on the website.
• The employee must be informed that he or she may be required to print
the Form W-2 and attach it to a federal, state, or local income tax
return.
.03 Additionally, you must:
• Ensure the electronic format complies with the guidelines in this
document and contains all the required information described in the
2022 General Instructions for Forms W-2 and W-3.
• If posting the statement on a website, post it for the recipient to access
on or before the January 31 due date through October 15 of that year.
• Inform the recipient in person, electronically, or by mail, of the posting
and how to access and print the statement.
Part 3
Additional Instructions
Section 3.1 – Additional Instructions for Form Printers
.01 If paper copies are used for filing with the SSA, the substitute copies of
Forms W-2 (either red-ink or substitute black-and-white forms) must be
assembled 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
reconstruct 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.”
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.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 need 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 able to 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, 941-SS, 943, 944,
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).
.07 The employer’s name, address, and EIN may be preprinted.
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.08 Employers must not truncate the employee’s SSN on Copy A of Forms W-2.
See the 2022 General Instructions for Forms W-2 and W-3 for more
information.
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 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.)
• Each IRS form (or its instructions) states:
1. Why the IRS needs the information,
2. How it will be used, and
3. 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
1545-0008 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.
1. OMB No. 1545-0008 (preferred), or
2. OMB # 1545-0008 (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 2022 General Instructions for Forms W-2 and W-3.
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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 2021-46, I.R.B. 2021-47, dated November 22, 2021
(reprinted as Publication 1141, Revised 11-2021), 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. Certain exhibits show a 0000/ in the
location designated for your vendor code. See Section 2.2.01, item 11, and
Section 2.2.05 for more information.
Exhibit A — Form W-2 (Copy A) (Red-Ink) 2022
Exhibit B — Form W-2 (Copy B) 2022
Exhibit C — Form W-3 (Red-Ink) 2022
Exhibit D — Form W-2 (Copy A) (Substitute Black-and-White) 2022
Exhibit E — Form W-3 (Substitute Black-and-White) 2022
Exhibit F — Form W-2 Alternative Employee Copies (Illustrating
Horizontal and Vertical Formats)
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Exhibit A Form W-2 (Copy A) (Red Ink)
7.50 in .50 in
.10 in
22222 VOID.14 in a Employee’s social security number For Official Use Only .33 in
.44 in OMB No. 1545-0008
b Employer identi cation number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
.50 in c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld .50 in
5 Medicare wages and tips 6 Medicare tax withheld
5.50 in 7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care bene ts
4.17 in
13
e Employee’s rst name and initial Last name Suff. 11 employeeStatutoryNonquali edplanRetirementplansThird-partysick pay 12a oCed See instructions for box 12
12bdeCo .50 in
14 Other
.14 in 12cdCoe
.33 in
12ddeCo
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
.67 in
Wage and Tax Statement Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
CopyFormA—ForW-2 Social Security Administration.Send this entire page with2022 Act Notice, see the separate instructions.
Form W-3 to the Social Security Administration; photocopies are not acceptable.
Do Not Cut, Fold, or Staple Forms on This Page 1.33 in
.90 in .70 in 1.80 in
22222 VOID a Employee’s social security number For Official Use Only 4.10 in
OMB No. 1545-0008
b Employer identi cation number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
4.10 in 1.70 in 1.70 in
7 Social security tips 8 Allocated tips
d Control number .30 in 9 10 Dependent care bene ts
1.90 in 1.90 in .24 in .36 in .36 in .32 in
13
e Employee’s rst name and initial Last name 2.20 in Suff. 11 employeeStatutoryNonquali edplanRetirementplansThird-partysick pay 12a deCo See instructions for box 12
12bdeCo
14 Other
12cdeCo .50 in
12ddeCo
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
2.20 in 1.20 in 1.10 in 1.20 in 1.10 in .70 in
.40 in
Wage and Tax Statement Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
CopyFormA—ForW-2 Social Security Administration.Send this entire page with2022 Act Notice, see the separate instructions.
Form W-3 to the Social Security Administration; photocopies are not acceptable.
21
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Page 24 of 28 Fileid: … ns/p1141/202208/a/xml/cycle03/source 14:07 - 13-Jul-2022
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Exhibit B Form W-2 (Copy B)
a Employee’s social security number Safe, accurate, Visit the IRS website at
OMB No. 1545-0008 FAST! Use www.irs.gov/efile
b Employer identi cation number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care bene ts
e Employee’s rst name and initial Last name Suff. 11 Nonquali ed plans 12a Cdoe See instructions for box 12
13 employeeStatutory planRetirement sickThird-partypay
12bCdoe
14 Other
12cCdoe
12dCdoe
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form W-2 2022
Copy B—To Be Filed With Employee’s FEDERAL Tax Return. 0000/
This information is being furnished to the Internal Revenue Service.
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Page 25 of 28 Fileid: … ns/p1141/202208/a/xml/cycle03/source 14:07 - 13-Jul-2022
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Exhibit C Form W-3 (Red Ink)
7.50 in .50 in
DO NOT STAPLE
a Control number For Official Use Only 5.00 in
33333.85 in 1.65 in OMB No. 1545-0008
.36 in
1.20 in Kind Kind
of
Payer CT-1
of emp.Hshld. govt.Medicareemp. Employer State/localnon-501c State/local 501c Federal govt.
.50 in b 941 .36 inMilitary 943 944 None apply 501c non-govt. Third-partyapplicable)(Checksick pay if
(Check one) (Check one)
c Total number of Forms W-2 d Establishment number 1 Wages, tips, other compensation 2 Federal income tax withheld .50 in
1.60 in 1.60 in .14 in
e Employer identi cation number (EIN) 3 Social security wages 4 Social security tax withheld
f Employer’s name 4.67 in 5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
2.15 in 2.15 in
3.20 in 9 10 Dependent care bene ts
11 Nonquali ed plans 12a Deferred compensation
g Employer’s address and ZIP code
h Other EIN used this year 13 For third-party sick pay use only 12b
15 State Employer’s state ID number 14 Income tax withheld by payer of third-party sick pay
.60 in 2.60 in
16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax
.33 in
Employer's contact person Employer's telephone number For Of cial Use Only
Employer's fax number Employer's email address
Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and
complete. .50 in
Signature Title Date
Department of the Treasury
Form W-3 Transmittal of Wage and Tax Statements 2022 Internal Revenue Service
Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA).
Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA.
Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3.
Reminder
Separate instructions. See the 2022 General Instructions for Forms
W-2 and W-3 for information on completing this form. Do not le Form
W-3 for Form(s) W-2 that were submitted electronically to the SSA.
Purpose of Form
Complete a Form W-3 transmittal only when ling paper Copy A of 5.33 in
Form(s) W-2, Wage and Tax Statement. Don't le Form W-3 alone. All
paper forms must comply with IRS standards and be machine readable.
Photocopies are not acceptable. Use a Form W-3 even if only one
paper Form W-2 is being led. Make sure both the Form W-3 and
Form(s) W-2 show the correct tax year and employer identi cation
number (EIN). Make a copy of this form and keep it with Copy D (For
Employer) of Form(s) W-2 for your records. The IRS recommends
retaining copies of these forms for 4 years. When To File Paper Forms
E-Filing Mail Form W-3 with Copy A of Form(s) W-2 by January 31, 2023.
The SSA strongly suggests employers report Form W-3 and Forms W-2 Where To File Paper Forms
Copy A electronically instead of on paper. The SSA provides two free Send this entire page with the entire Copy A page of Form(s) W-2 to:
e- ling options on its Business Services Online (BSO) website.
• W-2 Online.Use ll-in forms to create, save, print, and submit up to Social Security Administration
50 Forms W-2 at a time to the SSA. Direct Operations Center
• File Upload.Upload wage les to the SSA you have created using Wilkes-Barre, PA 18769-0001
payroll or tax software that formats the les according to the SSA’s Note: If you use “Certi ed Mail” to le, change the ZIP code to
Specifications for Filing Forms W-2 Electronically (EFW2). “18769-0002.” If you use an IRS-approved private delivery service, add
W-2 Online ll-in forms or le uploads will be on time if submitted by “ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change
January 31, 2023. For more information, go towww.SSA.gov/bso . First- the ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax
time lers, select “Register”; returning lers select “Log In.” Guide, for a list of IRS-approved private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
23
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Page 26 of 28 Fileid: … ns/p1141/202208/a/xml/cycle03/source 14:07 - 13-Jul-2022
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Exhibit D Form W-2 (Copy A) (Substitute Black-and-White)
.50 in
.90 in .70 in 1.80 in
22222 VOID a Employee’s social security number For Official Use Only
OMB No. 1545-0008
b Employer identi cation number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
.50 in 7 Social security tips 8 Allocated tips .50 in
d Control number 9 10 Dependent care bene ts
4.17 in
e Employee’s rst name and initial Last name Suff. 11 Nonquali ed plans 12a See instructions for box 12
13 employeeStatutory planRetirement sickThird-partypay 12b
14 Other 12c
12d
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
.40 in 1.80 in 1.20 in 1.10 in 1.20 in 1.10 in .70 in
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form W-2 2022 For Privacy Act and Paperwork Reduction
Copy A—For Social Security Administration. Send this entire page with 0000/ 1.33 in Act Notice, see the separate instructions.
Form W-3 to the Social Security Administration; photocopies are not acceptable. .83 in
Do Not Cut, Fold, or Staple Forms on This Page
.50 in
22222 VOID a Employee’s social security number For Official Use Only
OMB No. 1545-0008
b Employer identi cation number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care bene ts
e Employee’s rst name and initial Last name Suff. 11 Nonquali ed plans 12a See instructions for box 12
13 employeeStatutory planRetirement sickThird-partypay 12b
14 Other 12c
12d
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form W-2 2022 For Privacy Act and Paperwork Reduction
Copy A—For Social Security Administration. Send this entire page with 0000/ Act Notice, see the separate instructions.
Form W-3 to the Social Security Administration; photocopies are not acceptable.
24
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Page 27 of 28 Fileid: … ns/p1141/202208/a/xml/cycle03/source 14:07 - 13-Jul-2022
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Exhibit E Form W-3 (Substitute Black-and-White)
.50 in
a Control number For Official Use Only
33333 OMB No. 1545-0008 .67 in
1.20 in b 941.36 inMilitary.36 in943.36 in944.36 in 1.40 in None apply.55501cin non-govt. 1.25 in Third-partysick pay
Kind Kind
of (Check if
of emp.Hshld. govt.Medicareemp. Employer State/localnon-501c State/local 501c Federal govt. applicable)
Payer CT-1 .66 in
(Check one) (Check one)
c Total number of Forms W-2 d Establishment number 1 Wages, tips, other compensation 2 Federal income tax withheld
e Employer identi cation number (EIN) 3 Social security wages 4 Social security tax withheld
.50 in f Employer’s name 5 Medicare wages and tips 6 Medicare tax withheld .50 in
7 Social security tips 8 Allocated tips
1.00 in 9 10 Dependent care bene ts
11 Nonquali ed plans 12a Deferred compensation
g Employer’s address and ZIP code
h Other EIN used this year 13 For third-party sick pay use only 12b
15 State Employer’s state ID number 14 Income tax withheld by payer of third-party sick pay
16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax
Employer’s contact person Employer’s telephone number For Of cial Use Only
3.20 in 2.15 in .33 in 0000/
Employer’s fax number Employer’s email address
4.30 in
Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and
complete. .50 in
Signature Title Date
Department of the Treasury
Internal Revenue Service
Form W-3 Transmittal of Wage and Tax Statements 2022
Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA).
Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA.
Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3.
Reminder
Separate instructions. See the 2022 General Instructions for Forms
W-2 and W-3 for information on completing this form. Do not le Form
W-3 for Form(s) W-2 that were submitted electronically to the SSA.
Purpose of Form
Complete a Form W-3 transmittal only when ling paper Copy A of
Form(s) W-2, Wage and Tax Statement. Don’t le Form W-3 alone. All
paper forms must comply with IRS standards and be machine readable.
Photocopies are not acceptable. Use a Form W-3 even if only one
paper Form W-2 is being led. Make sure both the Form W-3 and
Form(s) W-2 show the correct tax year and employer identi cation
number (EIN). Make a copy of this form and keep it with Copy D (For
Employer) of Form(s) W-2 for your records. The IRS recommends
retaining copies of these forms for 4 years. When To File Paper Forms
E-Filing Mail Form W-3 with Copy A of Form(s) W-2 by January 31, 2023.
The SSA strongly suggests employers report Form W-3 and Forms W-2 Where To File Paper Forms
Copy A electronically instead of on paper. The SSA provides two free Send this entire page with the entire Copy A page of Form(s) W-2 to:
e- ling options on its Business Services Online (BSO) website.
• W-2 Online.Use ll-in forms to create, save, print, and submit up to Social Security Administration
50 Forms W-2 at a time to the SSA. Direct Operations Center
• File Upload.Upload wage les to the SSA you have created using Wilkes-Barre, PA 18769-0001
payroll or tax software that formats the les according to the SSA’s Note: If you use “Certi ed Mail” to le, change the ZIP code to
Specifications for Filing Forms W-2 Electronically (EFW2). “18769-0002.” If you use an IRS-approved private delivery service, add
W-2 Online ll-in forms or le uploads will be on time if submitted by “ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change
January 31, 2023. For more information, go towww.SSA.gov/bso . First- the ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax
time lers, select “Register”; returning lers, select “Log In.” Guide, for a list of IRS-approved private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
25
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Page 28 of 28 Fileid: … ns/p1141/202208/a/xml/cycle03/source 14:07 - 13-Jul-2022
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Exhibit F Form W-2 (Copy B) (Alternative Employee Copies)
a Employee’s social security number Safe, accurate, Visit the IRS website at
OMB No. 1545-0008 FAST! Use www.irs.gov/efile
b Employer identi cation number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care bene ts
13
e Em oylep n t s r iaf msa ’ enel a i t i n i dLan atmse S . f f u11 employeeStatutoryNonquali edRetirementplanplansThird-partysick pay 12a Coed See instructions for box 12
12bdeCo
14 Other
12cdeCo
12ddeCo
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
Wage and Tax Department of the Treasury—Internal Revenue Service
Form W-2 Statement 2022
Copy B—To Be Filed With Employee’s FEDERAL Tax Return. 0000/
This information is being furnished to the Internal Revenue Service.
OMB No. 1545-0008
1 Wages, tips, other compensation 2 Federal income tax withheld Note: Exhibit F displays examples of how Form W-2
(Copy B) can be furnished to employees. Copy B
3 Social security wages 4 Social security tax withheld can be furnished in horizontal or vertical format.
Speci cations and requirements for employee
5 Medicare wages and tips 6 Medicare tax withheld copies can be found in Section 2.3 — Requirements
for Substitute Forms Furnished to Employees
Employee’s social security number (Copies B, C, and 2 of Form W-2).
Although employee copies can be manipulated,
Employer identi cation number (EIN) Section 2.3 has speci c requirements for core data
boxes that must be present on substitute employee
Employer’s name, address, and ZIP code copies.
Employee’s name
Employee’s address and ZIP code
15 State Employer’s state ID number 18 Local wages, tips, etc.
16 State wages, tips, etc. 19 Local income tax
17 State income tax 20 Locality name
Copy B To Be Filed With Employee’s FEDERAL Tax Return.
Internal Revenue Service
WageForm W-2and Tax Department of the Treasury—
Statement 2022
0000/
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