IRS/SSA update substitute/barcoding 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 2013 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. The SSA has also updated its guidance on barcoding.

What’s new

SSA Room Change. Inquiries about substitute black-and-white Copy A and W-3 should be sent to SSA at: Social Security Administration Data Operations Center, Attn: Substitute Black-and-White Copy A Forms, Room 3601150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.

IRS Room Change. Inquiries about the Substitute Forms Program should be sent to: Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:P:TP 5000 Ellin Rd., C7-263 Lanham, MD 20706.

IRS DVD. The DVD containing IRS tax products will no longer be produced. Official IRS forms and information copies of federal tax materials can be obtained at local IRS offices, by calling the National Distribution Center, or by accessing irs.gov. Further details are provided in Section 3.4 – Order Forms and Instructions.

Editorial changes. Redundancies were eliminated as much as possible. (IRS Rev. Proc. 2014-34, IRB 2014-25, May 28, 2014.)

SSA barcoding standards

The SSA has updated the TY14 substitute barcoding standards.

Changes to note

• Form W-3 – Change the title of the Contact name to Employer’s contact person .
• Change the title of the Telephone number to Employer’s telephone number.
• Change the title of the Email address to Employer’s email address.
• Change the For Official Use Only box to the same height at the Employer’s contact person height and the Employer’s telephone number height (2/6 of an inch).
• Change the title of the Fax number to Employer’s fax number.
• Switch the Employer’s fax number box with the Employer’s email address box to allow for a longer employer’s email address. (SSA TY 14 Substitute W-3/W-2 2-D Barcoding Standards, Version 2.0, March 25, 2014.)

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