 | Page 1 of 20 Fileid: … ns/p1223/202312/a/xml/cycle04/source 15:25 - 6-Dec-2023 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Revenue Procedure 2023-39 Reprinted from IR Bulletin 2023-52 Dated December 26, 2023 Publication 1223 General Rules and Specifications for Substitute Forms W-2c and W-3c IRS Department of the Treasury Internal Revenue Service Publication 1223 (Rev. 12-2023) Catalog Number 61278W 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 1223, General Rules and Specifications for Substitute Forms W-2c and
W-3c.
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. 2023-39
TABLE OF CONTENTS
Part 1 – SUBSTITUTE FORMS W-2C AND W-3C
Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Section 1.2 – What's New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Section 1.3 – Filing Forms W-2c and W-3c Electronically . . . . . . . . . . . . . . . . . . . . . 4
Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and
W-3c Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy A)
and W-3c Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Section 1.6 – Requirements for Substitute Privately Printed Forms W-2c (Copies B,
C, and 2) Furnished to Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Section 1.7 – Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Copy A
and W-3c Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Section 1.9 – Order Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Section 1.10 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Section 1.11 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Part 1
Substitute Forms W-2c and W-3c
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-2c, Corrected
Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and
Tax Statements.
.02 The official IRS Form W-2c is a six-part form and the official IRS Form
W-3c is a one-part form. Red-ink substitute forms that completely conform to
the specifications contained in this document may be privately printed without
the prior approval of the IRS or the SSA. Only the substitute black-and-white
Form (Copy A) and substitute black-and-white W-3c forms need to be
submitted to the SSA for approval.
Note. Both paper substitute forms filed with the SSA, and those furnished to
employees, that do not totally conform to these specifications are not acceptable.
Forms W-2c (Copy A) and Forms W-3c that do not conform may be returned. In
addition, penalties may be assessed by the IRS.
.03 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.
1. Submit a letter to the appropriate address below citing the specification.
2. State your understanding of the specification; enclose an example.
3. Be sure to include your name, complete address, phone number, and, if
applicable, your email address with your correspondence.
.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c,
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:TP
ATSC
4800 Buford Highway
Mail Stop 061-N
Chamblee, GA 30341
Note. Do not send completed forms to the Substitute Forms Program via email
or mail as they are unable to process those forms. Any examples/samples of
substitute forms sent to the Substitute Forms program should not contain
taxpayer information.
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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 substitute black-and-white Form W-2c (Copy A) and
W-3c 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
Do not email or mail completed Forms W-2c (Copy A) to the SSA Substitute
Black-and-White Copy A Forms address as they are unable to process those
forms. Submitters should use the address shown on the Form W-3c.
Note. You should receive a response from either the IRS or the SSA within 30
days.
.05 Some Forms W-2c that include logos, slogans, and advertisements
(including advertisements for tax preparation software) may be considered as
suspicious or altered Forms W-2c (also known as questionable Forms W-2c).
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-2c, Forms W-3c, 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
non-intrusive manner.
• These items do 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).
Note. Just as with the forms, an employee may not recognize the importance (or
legitimacy) of an envelope containing employee copies of Form W-2c if logos,
slogans, and advertisements (including coupons) are on the envelope. Therefore,
such items are not allowed on envelopes containing employee copies of Form
W-2c.
Forms W-2c and W-3c are subject to annual review and possible change. This
revenue procedure may be revised to state other requirements of the IRS and the
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
SSA regarding the preparation and use of substitute forms for Form W-2c and
Form W-3c for corrections to be made at a future date. If you have comments
about the prohibition against including slogans, advertising, and logos on
information returns and employee copies, email or send your comments to:
substituteforms@irs.gov or Internal Revenue Service, Attn: Substitute Forms
Program, SE:W:CAR:MP:P:TP:TP, ATSC, 4800 Buford Highway, Mail Stop
061-N, Chamblee, GA 30341.
.06 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). Deaf or hard-of-hearing customers may call any of our
toll-free numbers using their choice of relay service. You may also email
questions to mccirp@irs.gov. Do not submit employee information via email
because it is not secure and the information may be compromised.
File paper or electronic Forms W-2c (Copy A) with the SSA. The IRS/IRB does
not process Forms W-2c (Copy A).
.07 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 1141, General Rules and Specifications for Substitute
Forms W-2 and W-3.
Section 1.2 – What's New
.01 Electronic filing of returns. The Department of the Treasury and the IRS
issued final regulations (T.D. 9972) that changed the rules for mandatory
electronic filing of correction forms, including Form W-2c, as authorized under
the Taxpayer First Act, enacted July 1, 2019. If you were required to
electronically file the original Form W-2, you must electronically file any Form
W-2c correcting that form. If the original Form W-2 was permitted to be filed
on paper and you filed on paper, then you must file any Form W-2c correcting
that form on paper. See Regulations section 301.6011-2 for more information.
.02 IRS address change. Inquiries about the red-ink Form W-2c (Copy A) and
Form W-3c should be sent to the IRS at: Internal Revenue Service, Attn:
Substitute Forms Program, SE:W:CAR:MP:P:TP:TP, ATSC, 4800 Buford
Highway, Mail Stop 061-N, Chamblee, GA 30341.
.03 Exhibits. All of the exhibits in this publication were updated for the August
2023 revisions of those forms.
.04 Editorial changes. We made editorial changes throughout, including to
update references and correspond more closely to Publication 1141.
Redundancies were eliminated as much as possible.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Section 1.3 – Filing Forms W-2c and W-3c Electronically
.01 If an employer was required to electronically file the original Form W-2,
they must electronically file any Form W-2c correcting that form. If the original
Form W-2 was permitted to be filed on paper and was filed on paper, then the
employer must file any Form W-2c correcting that form on paper. See
Regulations section 301.6011-2(c)(4)(ii) for more information. SSA publication
EFW2C, Specifications for Filing Forms W-2c Electronically, contains
specifications and procedures for filing Forms W-2c. Employers are cautioned
to obtain the most recent revision of EFW2C (and supplements) due to any
subsequent changes in specifications and procedures. Instead of the EFW2C
upload format, the employer can use SSA's W-2c Online fill-in forms to create,
save, print, and submit up to 25 Forms W-2c at a time to the SSA. For more
information, go to SSA.gov/employer/.
.02 You may obtain a copy of the EFW2C by accessing the SSA website at
SSA.gov/employer/EFW2&EFW2C.
.03 Electronic filers do not file a paper Form W-3c. See the SSA publication
EFW2C for guidance on transmitting Form W-2c (Copy A) information to the
SSA electronically.
.04 Employers who do not comply with the electronic filing requirements for
Form W-2c (Copy A) and who are not granted a waiver by the IRS may be
subject to penalties. Employers who file Form W-2c information with the SSA
electronically must not send the same data to the SSA on paper Forms W-2c
(Copy A). Any duplicate reporting may subject filers to unnecessary contacts by
the SSA or the IRS.
Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and
W-3c Filed With the SSA
.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c
and their exact substitutes are referred to as red-ink in this revenue procedure.
Employers may file substitute Forms W-2c (Copy A) and W-3c 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.
Even the slightest deviation can result in incorrect scanning, and may affect
money amounts reported for employees.
.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous
pin-fed forms) and Form W-3c must be white 100% bleached chemical wood,
optical character recognition (OCR) bond. The contractor must initiate or have a
quality control program to assure OCR ink density.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• 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 substitute Forms W-2c (Copy A) and W-3c must be in Flint
J-6983 red OCR dropout ink except as specified below. The following must be
printed in nonreflective black ink:
• Identifying number “44444” for Forms W-2c (Copy A) or “55555” for
Form W-3c at the top of the forms.
• The four (4) corner register marks on the forms.
• The form identification number (“W-3c”) at the bottom of Form W-3c.
• All the instructions below Form W-3c beginning with “Purpose of
Form” to the end of Form W-3c.
.04 The vertical and horizontal spacing on Forms W-2c and W-3c must meet
specifications. See Exhibits A and B.
• On Form W-3c and Form W-2c (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.
• The top, left, and right margins on Form W-2c (Copy A) and Form
W-3c must be 0.50 inches. The width of a substitute Form W-2c (Copy
A) or W-3c must be 7.50 inches. See Exhibits A and B.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• The first three columns on Form W-2c (Copy A) and Form W-3c must
measure 1.90 inches in width.
• The last column on Form W-2c (Copy A) and Form W-3c must
measure 1.80 inches in width.
.05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.50 inches
wide. Employers filing Forms W-2c (Copy A) with the SSA on paper must also
file a Form W-3c. One Form W-2c (Copy A) or Form W-3c is contained on a
standard-size, 8.5 x 11-inch page.
.06 The top, left, and right margins for the Form W-2c (Copy A) and Form
W-3c are 0.50 inches (1/ 2inch). All margins must be free of printing except for
the words “DO NOT CUT, FOLD, OR STAPLE THIS FORM” on red-ink Form
W-2c (Copy A) and "DO NOT CUT, FOLD, OR STAPLE" on red-ink Form
W-3c.
.07 The identifying numbers are “44444” for Form W-2c and “55555” for Form
W-3c. 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 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch
deep pages. The pin-fed strips must be removed when Forms W-2c (Copy A)
are filed with the SSA.
.09 Box 12 of Form W-2c (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-2c
to report the additional items (see Multiple forms in the most recent 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-2c (Copy A). However, repeat the
identifying information (employee’s name, address, and SSN; employer’s name,
address, and EIN) on each additional form.
.10 The checkboxes in box 13 of Form W-2c (Copy A) must be 0.14 inches
each. Each space before the first checkbox is 0.20 inches; each space between
the first checkbox and second checkbox should be 0.36 inches; each space
between the second and third checkboxes should be 0.44 inches; and each space
between the third checkbox to the margin of box 13 should be 0.48 inches. The
checkboxes in box c of Form W-3c must also be 0.14 inches.
Note. More than 50% of an applicable checkbox must be covered by an “X.”
.11 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must
have the form number and form title printed on the bottom face of each form
using type identical or a close approximation to that of the official IRS form.
The red-ink substitute must have the form producer’s (not the form filer's) EIN
entered in red in place of the Cat. No. (directly to the left of “Department of the
Treasury” on Form W-2c (Copy A) and at the bottom on Form W-3c).
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.12 The words “For Privacy Act and Paperwork Reduction Act Notice, see the
separate instructions.” must be printed on all Forms W-2c (Copy A) and Forms
W-3c.
.13 The Office of Management and Budget (OMB) Number must be printed on
substitute Forms W-3c and W-2c (Copy A) (on each ply) in the same location as
on the official IRS forms.
.14 All substitute Forms W-3c must include the instructions that are printed on
the same sheet below the official IRS form.
.15 The appropriate SSA filing address information must be printed on the front
of Form W-3c below the body of the form as shown below.
Send this entire page with Copy A of Form W-2c to:
Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Note: If you use "Certified Mail" or an IRS-approved private delivery
service to file, add "Attn: W-2c Process, 1150 E. Mountain Dr." to the
address and change the ZIP code to "18702-7997." See Pub. 15 (Circular
E), Employer's Tax Guide, for a list of IRS-approved private delivery
services.
.16 The back of substitute Form W-2c (Copy A) and Form W-3c 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-2c (Copy A) only if the
following standards are met:
• Only chemically backed paper is acceptable for Form W-2c (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-2c (Copy A) and Form
W-3c.
.20 The sequence for assembling the copies of Form W-2c is as follows.
• Copy A—For Social Security Administration
• Copy 1—For State, City, or Local Tax Department
• 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
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• Copy D—For Employer
Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy
A) and W-3c Filed With the SSA
.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and
W-3c are referred to as substitute black-and-white Form W-2c (Copy A) and
W-3c. Specifications for the substitute black-and-white Form W-2c (Copy A)
and W-3c are similar to the red-ink forms (Section 4) except for the items that
follow (see Exhibits C and D). You may contact the SSA via email at
copy.a.forms@ssa.gov for more information.
Note. Exhibits are samples only and may not show the required typeface and/or
font. Exhibits must not be downloaded to meet tax obligations.
1. Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on
continuous pin-fed paper. There must be one Form W-2c (Copy A) or W-3c
printed on a 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-2c (“44444”) and Form W-3c
(“55555”) must be preprinted in 14-point Arial bold font or a close
approximation.
7. The form numbers (“W-2c” and “W-3c”) must be in 18-point Arial 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 black-and-white forms
(for example, do not print “DO NOT CUT, FOLD, OR STAPLE” in the top
margin of Form W-3c).
10. The word “Code” must not appear in box 12 on Form W-2c (Copy A).
11. A 4-digit vendor code (not filer code) preceded by four zeros and a slash
(for example, 0000/9876) must appear in 12-point Arial font, or a close
approximation, in place of the Cat. No. to the left of “Department of the
Treasury” on Form W-2c (Copy A) and in the bottom right corner of Form
W-3c.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Note. Do not display the form producer’s EIN. The vendor code will be
used to identify the form producer.
12. Do not print Catalog Numbers (Cat. No.) on either Form W-2c (Copy A) or
Form W-3c.
13. Do not print dollar signs. If there are no money amounts being reported, the
entire field should be left blank.
Note. Although substitute Copy 1 of Form W-2c can be printed in black instead
of the red dropout ink, it should conform as closely as possible to Copy A of the
official IRS form in content, format, and layout in order to satisfy state and local
reporting requirements.
.02 The dimensions for the substitute black-and-white Forms W-2c (Copy A)
and W-3c are as follows. See Exhibits C and D.
1. The top, left, and right margins on Form W-2c (Copy A) and Form W-3c
must measure 1/ 2(0.50) inch.
2. The distance from the top line of Form W-3c to the bottom line of the form
must measure 73/ 16(7.19) inches.
3. The distance from the top line of Form W-2c (Copy A) to the bottom line of
the form must measure 91/ 3 (9.33) inches.
4. Each box on Form W-2c (Copy A) and Form W-3c must measure 1/ 3 (0.33)
inch in height except as otherwise established.
5. Box b on Form W-3c must measure one (1.00) inch in height.
6. Box a on Form W-2c (Copy A) must measure 11/ 3 (1.33) inches in height
and box 14 must measure 5/ 6 (0.83) inch in height.
7. The first three columns on the right of Form W-2c (Copy A) and Form
W-3c must measure 19/ 10(1.90) inches in width.
8. The last column on the right of Form W-2c (Copy A) and Form W-3c must
measure 18/ 10(1.80) inches in width.
9. The “Explain decreases here” box must measure 1/ 3 (0.33) inch and the
“Signature” box on Form W-3c must measure 1/ 2 (0.50) inch in height.
.03 You must submit samples of your black-and-white substitute Forms W-2c
(Copy A) and W-3c to the SSA. Only black-and-white substitute Forms W-2c
(Copy A) and W-3c will be accepted for approval by the SSA. All checkboxes
on the dummy-data substitute black-and-white Form W-3c must be
electronically checked in box c (Kind of Payer, Kind of Employer, and
Third-party sick pay). Questions regarding other forms (that is, red-ink Forms
W-2, W-2c, W-3, W-3c, 1099 series, 1096, etc.) must be directed to the IRS.
Also, see IRS Publications 1141 and 1179.
.04 You will be required to send one set of blank and one set of dummy-data
substitute black-and-white Form W-2c (Copy A) and W-3c for approval.
Sample data entries should be filled in to the maximum length for each box
entry, preferably using numeric data or alpha data, depending upon the type
required to be entered. Include in your submission the name, telephone number,
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fax number, and email address of a contact person who can answer questions
regarding your sample forms.
.05 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov
to obtain a template and further instructions. You can either submit your sample
substitute black-and-white Forms W-2c (Copy A) and Forms W-3c in a PDF
version electronically for approval to the copy.a.forms@ssa.gov or send your
paper sample substitute black-and-white Forms W-2c (Copy A) and Forms
W-3c 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.
Do not mail completed Forms W-2c (Copy A) and W-3c to the Substitute
Black-and-White Forms (Copy A) address. Submitters should use the address
shown on the Form W-3c.
.06 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-2c or W-3c to be used
only for their individual company require a vendor code issued by the SSA.
.07 The 4-digit vendor code preceded by four zeros and a slash (0000/9876)
must be preprinted on the sample black-and-white substitute Forms W-2c and
W-3c. 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 SSA 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.)
.08 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.
Section 1.6 – Requirements for Substitute Privately Printed Forms W-2c
(Copies B, C, and 2) Furnished to Employees
Note. Rules in Section 1.6 apply only to employee copies of Form W-2c
(Copies B, C, and 2). Printers are cautioned that the paper filers who send
Forms W-2c (Copy A) to the SSA must follow the requirements in Sections 1.4
and/or 1.5 above.
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.01 All employers (including those who file electronically) must furnish
employees with at least two copies of Form W-2c (three or more for employees
required to file a state, city, or local income tax return). Employee copies do not
require approval as long as these requirements are followed.
.02 Chemical transfer paper for employee copies must be clearly legible, have
the capability to be photocopied, and not fade to such a degree as to preclude
legibility and the ability to photocopy.
.03 The paper for all copies must be white and printed in black ink. The
substitute Copy B (or its equal), which employees are instructed to attach to
their federal income tax returns, as well as all other copies furnished to
employees, should be at least 9-pound paper (basis 17 x 22-500). See Section
1.4.02.
.04 Type must be substantially identical in size and shape to that on the official
form.
.05 Substitute forms for employees need to contain only the payment boxes and
captions that are applicable. These boxes, box numbers, and box titles must,
when applicable, match the IRS-printed form. In all cases, the employee name,
address, and SSN, as well as the employer name, address, and EIN, must be
present.
.06 The dimensions of the boxes on these copies (Copies B, C, and 2), but not
Copy A, may be adjusted to allow space for conveying additional information.
This may permit the employer to eliminate other statements or notices that
would otherwise be furnished to employees.
.07 The maximum allowable dimensions for employee copies of Form W-2c are
no more than 11.00 inches deep by 8.50 inches wide. The minimum allowable
dimensions for employee copies of Form W-2c are 2.67 inches deep by 4.25
inches wide.
Note. These maximum and minimum size specifications are subject to future
change.
.08 Either horizontal or vertical format is permitted for substitute employee
copies of Forms W-2c. That is, the width of the form may be either greater or
less than the depth of the form.
.09 All copies of Form W-2c must clearly and prominently display the form
number and the form title together in one area of the form. It is recommended
(but not required) that this be located on the bottom left of Form W-2c. The
reference to the “Department of the Treasury – Internal Revenue Service” must
be on all copies of Form W-2c. It is recommended (but not required) that this be
located on the bottom right of Form W-2c.
.10 If the substitute Forms W-2c are not labeled as to the disposition of the
copies, then written notification must be provided to each employee as specified
below.
• The first copy of Form W-2c (Copy B) is filed with the employee's
federal tax return.
• The second copy of Form W-2c (Copy C) is for the employee's records.
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• If applicable, the third copy (Copy 2) of Form W-2c is filed with the
employee's state, city, or local income tax return.
If the substitute Forms W-2c are labeled, the forms must contain the applicable
description as stated on the official form.
.11 Instructions similar to those on the back of Form W-2c (Copy C) of the
official form must be provided to each employee.
Section 1.7 – Instructions for Employers
.01 Privately printed substitute Forms W-2c are not required to contain a copy to
be retained by employers (Copy D). However, employers must retain copies of
the Forms W-2c (Copy A) filed with SSA or have the ability to reconstruct the
data for at least four years. Employers must be able to generate a facsimile of
Form W-2c (Copy A), in case of loss.
.02 If Copy D is provided for the employer, instructions contained on the back
of Copy D of the official form must appear on the back of the substitute form. If
Copy D is not provided, these instructions must be furnished to the employer on
a separate statement.
.03 Only originals or compliant substitute copies of Forms W-2c (Copy A) and
Forms W-3c may be filed with the SSA. Carbon copies and photocopies are
unacceptable.
.04 Employers should type or machine-print entries on plain paper forms
whenever possible and provide good quality data entries by using a high quality
type face, 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.
.05 Because employers must file a machine-scannable Form W-2c, they should
meet the following requirements.
• Use 12-point Courier font or a close approximation for data entries.
• Proportional-spaced fonts are unacceptable.
• Do not print any data in the top margin of the forms.
.06 The employer must also provide employee copies of Forms W-2c (Copies B,
C, and 2) that are legible and able to be photocopied (by the employee).
.07 When Forms W-2c or W-3c are typed, black ink must be used with no script
type, inverted font, italics, or dual-case alpha characters.
.08 Forms W-2c (Copy A) require decimal entries for wage data. Do not print
dollar signs with money amounts on Forms W-2c (Copy A) and Form W-3c.
.09 The filer's employer identification number (EIN) must be entered in box (b)
of Form W-2c and box (e) of Form W-3c.
.10 The employer's name, address, EIN, and state ID number may be preprinted.
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.11 Employers must not truncate the employee's SSN on Copy A of Forms
W-2c. See the General Instructions for Forms W-2 and W-3 for more
information.
Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White
Copy A and W-3c Substitute Forms
.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13)
requires the following.
• 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.
• 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-2c and Form W-3c 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-2c (Copy A) and Form W-3c is
1545-0008 and must appear exactly as shown on the official IRS form.
• For any copy of Form W-2c, other than Copy A, the OMB number
must use one of the following formats.
1. OMB No. 1545-xxxx (preferred) or
2. OMB # 1545-xxxx (acceptable).
.04 Any substitute Form W-3c and Form W-2c (Copy A only) 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 General Instructions for Forms W-2 and W-3.
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Section 1.9 – Order Forms and Instructions
.01 You can order official IRS Forms W-2c, Forms W-3c, and the 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), online at IRS.gov/OrderForms.
Only contact the IRS, not the SSA, for forms.
.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov
cannot be used for filing with the SSA. These copies of Forms W-2c and W-3c
are for information purposes only.
Section 1.10 – Effect on Other Documents
.01 Revenue Procedure 2016-20, 2016-13 I.R.B. dated March 28, 2016,
(reprinted as Publication 1223, Revised 03-2016), is superseded.
Section 1.11 – Exhibits
Exhibits A through D provide the general measurements for Forms W-2c and
W-3c 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. SeeSection 1.5.01, item 11, and Section 1.5.06 for more
information.
Exhibit A — Form W-2c (Copy A) (Red-Ink) 08-2023
Exhibit B — Form W-3c (Red-Ink) 08-2023
Exhibit C — Form W-2c (Copy A) (Substitute Laser/
Black-and-White) 08-2023
Exhibit D — Form W-3c (Substitute Laser/Black-and-White) 08-2023
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Exhibit A Form W-2c (Copy A) (Red Ink)
7.50 in
0.50 in DO NOT CUT, FOLD, OR STAPLE THIS FORM
For Official Use Only
44444 OMB No. 1545-0008
a Employer’s name, address, and ZIP code c Tax year/Form corrected d Employee’s correct SSN
0.50 in / W-2 0.50 in
1.33 in e Corrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously led.)
Complete boxes f and/or g only if incorrect on form previously filed:
f Employee’s previously reported SSN
3.70 in
b Employer identi cation number (EIN) g Employee’s previously reported name
h Employee’s rst name and initial Last name Suff.
Note: Only complete money elds that are being corrected. (Exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, underSpecific Instructions for Form W-2c , boxes 5 and 6). i Employee’s address and ZIP code
Previously reported Correct information Previously reported Correct information
1 Wages, tips, other compensation 1 Wages, tips, other compensation 2 Federal income tax withheld 2 Federal income tax withheld
3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld
0.33 in
5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld
7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips
9 9 10 Dependent care bene ts 10 Dependent care bene ts
12aCo See instructions for box 12
11 Nonquali ed plans 11 Nonquali ed plans 12aCedo See instructions for box 12 de
13 Statutory
employee Retirementplan sickThird-partypay 13StatutoryemployeeplanRetirement sickThird-partypay 9.33 in 12boC
12bdeCo ed
14 Other (see instructions) 14 Other (see instructions)
12coC
0.14 in 12cdoCe de
0.83 in
12ddeCo 1.90 in de 1.80 in
1.90 in 1.90 in 12dCo
State Correction Information
Previously reported Correct information Previously reported Correct information
15 State 15 State 15 State 15 State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc.
17 State income tax 17 State income tax 17 State income tax 17 State income tax
Locality Correction Information
Previously reported Correct information Previously reported Correct information
18 Local wages, tips, etc. 18 Local wages, tips, etc. 18 Local wages, tips, etc. 18 Local wages, tips, etc.
19 Local income tax 19 Local income tax 19 Local income tax 19 Local income tax
20 Locality name 20 Locality name 20 Locality name 20 Locality name
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Copy A—For Social Security Administration
Department of the Treasury
Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Internal Revenue Service
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Exhibit B Form W-3c (Copy A) (Red Ink)
0.50 in 7.50 in
DO NOT CUT, FOLD, OR STAPLE
a Tax year/Form corrected For Official Use Only:
55555 / W- OMB No. 1545-0008
b Employer’s name, address, and ZIP code c Kind of Payer (Check one) Kind of Employer (Check one) Third-party
941/941-SS Military 943 944 None apply 501c non-govt. sick pay
1.00 in
3.18 in Hshld. Medicare State/local State/local Federal (Check if
CT-1 emp. govt. emp. non-501c 501c govt. applicable)
d Total number of Forms W-2c e Employer identi cation number (EIN) f Establishment number g Employer’s state ID number
0.14 in
Complete boxes h, i, or j only if h Employer’s originally reported EIN i Incorrect establishment number j Employer’s incorrect state ID number
incorrect on last form filed.
Total of amounts previously reported Total of corrected amounts as Total of amounts previously reported Total of corrected amounts as
as shown on enclosed Forms W-2c. shown on enclosed Forms W-2c. as shown on enclosed Forms W-2c. shown on enclosed Forms W-2c.
1 Wages, tips, other compensation 1 Wages, tips, other compensation 2 Federal income tax withheld 2 Federal income tax withheld
3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld
0.50 in 0.50 in
5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld
0.33 in
7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips 7.19 in
9 9 10 Dependent care bene ts 10 Dependent care bene ts
1.90 in 1.90 in 1.90 in 1.80 in
11 Nonquali ed plans 11 Nonquali ed plans 12a Deferred compensation 12a Deferred compensation
14 Inc. tax w/h by third-party sick pay payer 14 Inc. tax w/h by third-party sick pay payer 12b 12b
16 State wages, tips, etc. 16 State wages, tips, etc. 17 State income tax 17 State income tax
18 Local wages, tips, etc. 18 Local wages, tips, etc. 19 Local income tax 19 Local income tax
Explain decreases here: 0.33 in
Has an adjustment been made on an employment tax return led with the Internal Revenue Service? Yes No
If “Yes,” give date the return was led:
Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,
correct, and complete. 0.50 in
Signature: Title: Date:
Employer’s contact person Employer’s telephone number For Official Use Only
Employer’s fax number Employer’s email address
Department of the Treasury
Form W-3c (Rev. 8-2023) Transmittal of Corrected Wage and Tax Statements Internal Revenue Service
Purpose of Form For more information, go to www.SSA.gov/employer. First-time lers, select
“Register”; returning lers, select “Log In.”
Complete a Form W-3c transmittal only when ling paper Copy A of the most
recent version of Form(s) W-2c, Corrected Wage and Tax Statement. Make a When To File
copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for File this form and Copy A of Form(s) W-2c with the Social Security Administration
your records. File Form W-3c even if only one Form W-2c is being led or if those as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
Forms W-2c are being led only to correct an employee’s name and social security W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
number (SSN) or the employer identi cation number (EIN). See the General employees as soon as possible.
Instructions for Forms W-2 and W-3 for information on completing this form.
E-Filing Where To File Paper Forms
The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A Send this entire page with Copy A of Form W-2c to:
electronically instead of on paper. The SSA provides two free e- ling options on its Social Security Administration
Business Services Online (BSO) website: Direct Operations Center
• W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms P.O. Box 3333
W-2c at a time to the SSA. Wilkes-Barre, PA 18767-3333
• File Upload. Upload wage les to the SSA you have created using payroll or tax Note: If you use “Certi ed Mail” or an IRS-approved private delivery service to le,
software that formats the les according to the SSA’s Specifications for Filing add “Attn: W-2c Process, 1150 E. Mountain Dr.” to the address and change the
Forms W-2c Electronically (EFW2C). ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide, for a
list of IRS-approved private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
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Exhibit C Form W-2c (Copy A) (Substitute Black-and-White)
For Official Use Only
44444 OMB No. 1545-0008
a Employer’s name, address, and ZIP code c Tax year/Form corrected d Employee’s correct SSN
/ W-2
e Corrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously led.)
Complete boxes f and/or g only if incorrect on form previously filed:
f Employee’s previously reported SSN
b Employer identi cation number (EIN) g Employee’s previously reported name
h Employee’s rst name and initial Last name Suff.
Note: Only complete money elds that are being corrected. (Exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, underSpecific Instructions for Form W-2c , boxes 5 and 6). i Employee’s address and ZIP code
Previously reported Correct information Previously reported Correct information
1 Wages, tips, other compensation 1 Wages, tips, other compensation 2 Federal income tax withheld 2 Federal income tax withheld
3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld
5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld
7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips
9 9 10 Dependent care bene ts 10 Dependent care bene ts
11 Nonquali ed plans 11 Nonquali ed plans 12a See instructions for box 12 12a See instructions for box 12
13 employeeStatutory planRetirement sick payThird-party 13 employeeStatutory planRetirement sick payThird-party 12b 12b
0.20 in 0.36 in 0.44 in 0.48 in
14 Other (see instructions) 14 Other (see instructions) 12c 12c
12d 12d
State Correction Information
Previously reported Correct information Previously reported Correct information
15 State 15 State 15 State 15 State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc.
17 State income tax 17 State income tax 17 State income tax 17 State income tax
Locality Correction Information
Previously reported Correct information Previously reported Correct information
18 Local wages, tips, etc. 18 Local wages, tips, etc. 18 Local wages, tips, etc. 18 Local wages, tips, etc.
19 Local income tax 19 Local income tax 19 Local income tax 19 Local income tax
20 Locality name 20 Locality name 20 Locality name 20 Locality name
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Copy A—For Social Security Administration
Department of the Treasury
Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement 0000/ Internal Revenue Service
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Exhibit D Form W-3c (Copy A) (Substitute Black-and-White)
a Tax year/Form corrected For Official Use Only:
55555 / W- OMB No. 1545-0008
b Employer’s name, address, and ZIP code c Kind of Payer (Check one) Kind of Employer (Check one) Third-party
941/941-SS Military 943 944 None apply 501c non-govt. sick pay
0.65 in
0.20 0.36 in 0.36 in 0.36 in 0.28
in Hshld. Medicare in State/local State/local Federal (Check if
CT-1 emp. govt. emp. non-501c 501c govt. applicable)
0.46 in
0.20 0.36 in
d Total number of Forms W-2c e Employer identi cation number (EIN) f Establishment number in g Employer’s state ID number
Complete boxes h, i, or j only if h Employer’s originally reported EIN i Incorrect establishment number j Employer’s incorrect state ID number
incorrect on last form filed.
Total of amounts previously reported Total of corrected amounts as Total of amounts previously reported Total of corrected amounts as
as shown on enclosed Forms W-2c. shown on enclosed Forms W-2c. as shown on enclosed Forms W-2c. shown on enclosed Forms W-2c.
1 Wages, tips, other compensation 1 Wages, tips, other compensation 2 Federal income tax withheld 2 Federal income tax withheld
3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld
5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld
7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips
9 9 10 Dependent care bene ts 10 Dependent care bene ts
11 Nonquali ed plans 11 Nonquali ed plans 12a Deferred compensation 12a Deferred compensation
14 Inc. tax w/h by third-party sick pay payer 14 Inc. tax w/h by third-party sick pay payer 12b 12b
16 State wages, tips, etc. 16 State wages, tips, etc. 17 State income tax 17 State income tax
18 Local wages, tips, etc. 18 Local wages, tips, etc. 19 Local income tax 19 Local income tax
Explain decreases here:
Has an adjustment been made on an employment tax return led with the Internal Revenue Service? Yes No
If “Yes,” give date the return was led:
Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,
correct, and complete.
Signature: Title: Date:
Employer’s contact person Employer’s telephone number For Official Use Only
0.33 in
Employer’s fax number Employer’s email address
4.00 in
Department of the Treasury
Form W-3c (Rev. 8-2023) Transmittal of Corrected Wage and Tax Statements Internal Revenue Service
Purpose of Form For more information, go to www.SSA.gov/employer. First-time lers, select
“Register”; returning lers, select “Log In.”
Complete a Form W-3c transmittal only when ling paper Copy A of the most
recent version of Form(s) W-2c, Corrected Wage and Tax Statement. Make a When To File
copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for File this form and Copy A of Form(s) W-2c with the Social Security Administration
your records. File Form W-3c even if only one Form W-2c is being led or if those as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
Forms W-2c are being led only to correct an employee’s name and social security W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
number (SSN) or the employer identi cation number (EIN). See the General employees as soon as possible.
Instructions for Forms W-2 and W-3 for information on completing this form.
E-Filing Where To File Paper Forms
The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A Send this entire page with Copy A of Form W-2c to:
electronically instead of on paper. The SSA provides two free e- ling options on its Social Security Administration
Business Services Online (BSO) website: Direct Operations Center
• W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms P.O. Box 3333
W-2c at a time to the SSA. Wilkes-Barre, PA 18767-3333
• File Upload. Upload wage les to the SSA you have created using payroll or tax Note: If you use “Certi ed Mail” or an IRS-approved private delivery service to le,
software that formats the les according to the SSA’s Specifications for Filing add “Attn: W-2c Process, 1150 E. Mountain Dr.” to the address and change the
Forms W-2c Electronically (EFW2C). ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide, for a
list of IRS-approved private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 0000/
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