IRS updates substitute forms W-2/W-3 guidance

The IRS has released the general rules for filing and reproducing paper substitutes for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2016 calendar year. Form W-2 (Copy A) or any other copies of a substitute Form W-2 or a substitute Form W-3 must conform to the specifications in the newly released guidance to be acceptable to the IRS and the SSA. IRS offices are not authorized to allow deviations from the specifications.

What’s new

Submission address change. The address for sending substitute black-and-white Copy A and W–3 for SSA approval has been changed to Social Security Administration, Direct Operations Center, Attn. Black-and-White Copy A Forms, Room 341, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997. (See Section 2.2.04 for more information.)

Filing address change. The address for filing paper Forms W-2 and W–3 has been changed to Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. If you use an IRS-approved private delivery service, add “ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change the Zip code to 18702-7997.

Editorial changes. There are editorial changes. Redundancies were eliminated as much as possible. (Rev. Proc. 2016-54, IRB 2016-45, (IRS Publication 1141) November 7, 2016.)

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