Userid: CPM Schema: Leadpct: 100% Pt. size: 12 Draft Ok to Print revproc AH XSL/XML Fileid: … ns/P1223/201602/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 20 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Revenue Procedure 2016-20 Reprinted from IR Bulletin 2016-13 Dated March 28, 2016 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. 03-2016) Catalog Number 61278W www.irs.gov |
Page 2 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 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. 2016-20 TABLE OF CONTENTS Part 1 – SUBSTITUTE FORMS W-2C AND W-3C Section 1.1 – Purpose Section 1.2 – What's New Section 1.3 – Filing Forms W-2c and W-3c Electronically Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA 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 11 Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c Substitute Forms 12 Section 1.9 – Order Forms and Instructions 13 Section 1.10 – Effect on Other Documents 14 Section 1.11 – Exhibits 14 |
Page 3 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 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 5000 Ellin Road, C6-440 Lanham, MD 20706 1 |
Page 4 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 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 mail completed Forms W-2c (Copy A) to the Substitute Black-and-White Copy A Forms address. 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 confused with 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 paid during the 2014 calendar year, and thereafter, 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. 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. Corrected information on information returns and employee copies that was shown on Forms W-2c for amounts paid before January 1, 2014. 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. Forms W-2c and W-3c are subject to annual review and possible change. 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, 5000 Ellin Road, C6– 440, Lanham, MD 20706. .06 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized customer service call site to answer questions related 2 |
Page 5 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can call at 1-866-455-7438 (toll-free) or 304-263-8700 (not a toll-free number). The Telecommunication Device for the Deaf (TDD) number is 304-579-4827 (not a toll-free number). You may also send questions via email at mccirp@irs.gov. IRS/IRB does not process information returns which are filed on paper forms. IRS/IRB does not process Forms W-2c (Copy A). Forms W-2c (Copy A) prepared on paper or electronically must be filed with the SSA. Do not submit employee information via email, because electronic mail may not be secure and the employee's information may be compromised. .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 The following changes have been made to Publication 1223. The major changes include the following. Form W-3c—Kind of Payer. The far right box in the top row of boxes was changed to “944.” Form W-3c—Bold font. The text in the box under box d changed to bold font. Form W-3c—Box h. The text in box h was changed to “Employer's originally reported Federal EIN.” Form W-3c—W-2c Online. Under E-filing, “W-2 Online” was changed to “W-2c Online.” SSA address change. Inquiries about the substitute black-and-white Form W-2c Copy A and substitute black-and-white Form W-3c, should be sent to the SSA at: 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. Editorial changes. We made editorial changes. Redundancies were eliminated as much as possible. Section 1.3 – Filing Forms W-2c and W-3c Electronically .01 Employers must file electronically with the SSA if they file 250 or more Forms W-2c (Copy A) during a calendar year unless the IRS granted you a 3 |
Page 6 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. waiver. For details, see 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). 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. Note. For purposes of the electronic filing requirement, the 250 form threshold applies separately to both original and corrected forms. For example, if an employer files 800 Forms W-2 and later files 70 Forms W-2c, the Forms W-2c may be filed on paper since they fall under the 250 threshold. .02 You may obtain a copy of the EFW2C by: Accessing the SSA website at www.socialsecurity.gov/employer. .03 Electronic filers do not file a paper Form W-3c. SSA creates this for you when Forms W-2c are submitted electronically. See the SSA publication EFW2 for guidance on transmitting Form W-2c (Copy A) information to the SSA electronically. .04 Employers with fewer than 250 Forms W-2 to be corrected are encouraged to electronically file Forms W-2c (Copy A) with the SSA. Doing so will enhance the timeliness and accuracy of forms processing. .05 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, as specified by JCP Code 0–25 dated November 29, 1978, 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. 4 |
Page 7 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 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 inches 500 cut sheets, pound 18-20 Metric equivalent—gm./sq. meter (a tolerance of +5 pct. is 68-75 allowed) Stiffness: Average, each direction, not less than—milligrams 50-80 Cross direction Machine direction 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. (a tolerance of +0.0005 inch (0.0127 0.097 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 red OCR dropout ink except as specified below. The following must be printed in nonreflective black ink: Identifying number “44444” or “55555” 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 left and top 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. 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. 5 |
Page 8 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. .06 The top, left, and right margins for the Form W-2c (Copy A) and Form 1 W-3c are 0.50 inches ( 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 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. 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; there must be 0.20 inches to the first checkbox each; the space between the first checkbox and second checkbox should be 0.36 inches each; the space between the second and third checkboxes should be 0.44 inches each; and the 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). .12 The words “For Privacy Act and Paperwork Reduction Act Notice, see 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. 6 |
Page 9 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. .15 The appropriate SSA addresses must be printed on the front of Form W-3c below the body of the form. If you use the U.S. Postal Service, the address is: Social Security Administration Direct Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333 If you use a carrier other than the U.S. Postal Service, the address is: Social Security Administration Direct Operations Center Attn: W-2c Process 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997 .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—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 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 7 |
Page 10 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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 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 (Copy A) (“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. 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. .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. 8 |
Page 11 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 1. The left and top margins on Form W-2c (Copy A) and Form W-3c must 1 measure 2(0.50) inch. 2. The distance from the top line of Form W-3c to the bottom line of the 3 form must measure 7 16(7.19) inches. 3. The distance from the top line of Form W-2c (Copy A) to the bottom line 1 of the form must measure 9 3(9.33) inches. 1 4. Each box on Form W-2c (Copy A) and Form W-3c must measure 3 (0.33) inch in height. 5. Box b on Form W-3c must measure one (1.00) inch in height. 1 6. Box a on Form W-2c (Copy A) must measure 1 3(1.33) inches in height 5 and box 14 must measure 6(0.83) inch in height. 7. The first three columns on the right of Form W-2c (Copy A) and Form 9 W-3c must measure 1 10(1.90) inches in width. 8. The last column on the right of Form W-2c (Copy A) and Form W-3c 8 must measure 1 10(1.80) inches in width. 1 9. The “Explain decreases here” box must measure 3(0.33) inch and the 1 “Signature” box on Form W-3c must measure 2(0.50) inch in height. .03 You must submit samples of your black-and-white substitute forms to the SSA. Only black-and-white substitute Forms W-2c (Copy A) and W-3c will be accepted for approval by the SSA. 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, 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 in PDF format. 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. You may also send your sample substitute black-and-white forms 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 9 |
Page 12 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Send your sample forms via private mail carrier or certified mail in order to verify their receipt. You may send your sample forms via electronic mail to copy.a.forms@ssa.gov. .06 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. 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 National Association of Computerized Tax Processors, 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 National Association of Computerized Tax Processors via email at http://nactp.org/. Note. Vendor codes are only 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 do not require a vendor code. .07If 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 .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. 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 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, must be 17 x 22 inches - 500 cut sheets, as described in Section 1.4.02. Additional information on trim size and margins can also be found in this section. 10 |
Page 13 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. .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. 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 11 |
Page 14 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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 non-laser generated 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 Arial 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 furnish payee copies of Forms W-2c (Copies B, C, and 2) that are legible and capable of being 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. 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 12 |
Page 15 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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 (Copy A) 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. For Form W-3c and Form W-2c (Copy A), the OMB number (1545-0008) must appear exactly as shown on the official IRS form. For any copy of Form W-3c or 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 separate instructions.” If no instructions are provided to users of your forms, you must furnish them the exact text of the Privacy Act and Paperwork Reduction Act Notice. 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. Click on the Forms and Pubs link and then follow the Order Forms and Pubs link, or go to www.IRS.gov/businesses and then click the Online Ordering for Information Returns and Employer Returns link. 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. 13 |
Page 16 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Section 1.10 – Effect on Other Documents .01 Revenue Procedure 2014-56, 2014-45 I.R.B. (reprinted as Publication 1223, Rev. 11-2014), is superseded. Section 1.11 – Exhibits Exhibit A — Form W-2c (Copy A) (Red-Ink) 08-2014 Exhibit B — Form W-3c (Red-Ink) 11-2015 Exhibit C — Form W-2c (Copy A) (Substitute Laser/Black-and-White) 08-2014 Exhibit D — Form W-3c (Substitute Laser/Black-and-White) 11-2015 14 |
Page 17 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Exhibit A 0.50 in Form W-2c 7.50 in (Copy A) Red-Ink 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 / W-2 1.33 in e Corrected SSN and/or name (Check this box and complete boxes f and/or 0.50 in g if incorrect on form previously led.) 0.50 in Complete boxes f and/or g only if incorrect on form previously filed f Employee’s previously reported SSN 3.70 in b Employer's Federal 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, under Specic Instructionsfor 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 benets 10 Dependent care benets 12aCo See instructions for box 12 11 Nonqualied plans 11 Nonqualied plans 12aCedo See instructions for box 12 de 13 Statutory employee Retirementplan sickThird-partypay 13StatutoryemployeeplanRetirement sickThird-partypay 9.33 in 12boC 12beoCd de 14 Other (see instructions) 14 Other (see instructions) 0.14 in 12cCo 12cdeCo ed 0.83 in 12doC 1.90 in 1.90 in 12deCdo 1.90 in ed 1.80 in 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 separate instructions. Copy A—For Social Security Administration Department of the Treasury Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement Cat. No. 61437D Internal Revenue Service 15 |
Page 18 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Exhibit B Form W-3c 0.50 in Red-Ink 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 Hshld. Medicare State/local State/local Federal (Check if 3.18 in CT-1 emp. govt. emp. non-501c 501c govt. applicable) d Number of Forms W-2c e Employer’s Federal EIN f Establishment number g Employer’s state ID number Complete boxes h, i, or j only if h Employer’s originally reported Federal 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 7 Social security tips 7 Social security tips 8 Allocated tips 7.19 in 8 Allocated tips 9 9 10 Dependent care benets 10 Dependent care benets 1.90 in 1.90 in 11 Nonqualified plans 11 Nonqualified 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 7.50 in 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. 11-2015) Transmittal of Corrected Wage and Tax Statements Internal Revenue Service Purpose of Form When To File Use this form to transmit Copy A of the most recent version of Form(s) W-2c, File this form and Copy A of Form(s) W-2c with the Social Security Administration Corrected Wage and Tax Statement. Make a copy of Form W-3c and keep it with as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your only one Form W-2c is being led or if those Forms W-2c are being led only to employees as soon as possible. correct an employee’s name and social security number (SSN) or the employer Where To File identication number (EIN). See the General Instructions for Forms W-2 and W-3 for information on completing this form. If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address: E-Filing Social Security Administration Data Operations Center The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A P.O. Box 3333 electronically instead of on paper. The SSA provides two free e-ling options on its Wilkes-Barre, PA 18767-3333 Business Services Online (BSO) website: If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c • W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms to the following address: W-2c at a time to the SSA. Social Security Administration • File Upload. Upload wage les to the SSA you have created using payroll or tax Data Operations Center software that formats the les according to the SSA’s Specifications for Filing Attn: W-2c Process Forms W-2c Electronically (EFW2C). 1150 E. Mountain Drive For more information, go to www.socialsecurity.gov/employer. First time lers, Wilkes-Barre, PA 18702-7997 select "Go to Register"; returning lers select "Go To Log In." For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10164R 16 |
Page 19 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Exhibit C Form W-2c (Copy A) DO NOT CUT, FOLD, OR STAPLE THIS FORM For Official Use Only Substitute 44444 OMB No. 1545-0008 Laser/Blk-Wht 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's Federal 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, under Specic Instructionsfor 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 benets 10 Dependent care benets 12aCo See instructions for box 12 11 Nonqualied plans 11 Nonqualied plans 12aCedo See instructions for box 12 de 13 Statutory employee Retirementplan sickThird-partypay 13employeeStatutory planRetirement sickThird-partypay 12bCo 0.20 12bdeCo ed in 0.36 in 0.44 in 0.48 in 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 separate instructions. Copy A—For Social Security Administration Department of the Treasury Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement Cat. No. 61437D Internal Revenue Service 17 |
Page 20 of 20 Fileid: … ns/P1223/201602/A/XML/Cycle03/source 16:06 - 14-Mar-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Exhibit D Form W-3c Substitute DO NOT CUT, FOLD, OR STAPLE Laser/Blk-Wht 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 0.20 0.36 0.28 0.65 in 941/941-SS Military 943 944 None apply 501c non-govt. sick pay 0.36 0.36 in in in in in (Check if Hshld. Medicare State/local State/local Federal CT-1 emp. govt. emp. 0.20 non-501c 501c govt. applicable) 0.46 in in 0.36 in d Number of Forms W-2c e Employer’s Federal EIN f Establishment number g Employer’s state ID number Complete boxes h, i, or j only if h Employer’s originally reported Federal 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 benets 10 Dependent care benets 11 Nonqualified plans 11 Nonqualified 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. 11-2015) Transmittal of Corrected Wage and Tax Statements Internal Revenue Service Purpose of Form When To File Use this form to transmit Copy A of the most recent version of Form(s) W-2c, File this form and Copy A of Form(s) W-2c with the Social Security Administration Corrected Wage and Tax Statement. Make a copy of Form W-3c and keep it with as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your only one Form W-2c is being led or if those Forms W-2c are being led only to employees as soon as possible. correct an employee’s name and social security number (SSN) or the employer Where To File identication number (EIN). See the General Instructions for Forms W-2 and W-3 for information on completing this form. If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address: E-Filing Social Security Administration Data Operations Center The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A P.O. Box 3333 electronically instead of on paper. The SSA provides two free e-ling options on its Wilkes-Barre, PA 18767-3333 Business Services Online (BSO) website: If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c • W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms to the following address: W-2c at a time to the SSA. Social Security Administration • File Upload. Upload wage les to the SSA you have created using payroll or tax Data Operations Center software that formats the les according to the SSA’s Specifications for Filing Attn: W-2c Process Forms W-2c Electronically (EFW2C). 1150 E. Mountain Drive For more information, go to www.socialsecurity.gov/employer. First time lers, Wilkes-Barre, PA 18702-7997 select "Go to Register"; returning lers select "Go To Log In." For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10164R 18 |