Revenue Procedure 2023-39
Internal Revenue Service
2023-52 I.R.B. 1590
   
   
   
 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.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.   
     
     
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 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.   
     
     
 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   
     
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.   
     
           
     
 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.   
     
-  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   
(1/2 inch). 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)..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   
     
-   
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.   
     
     
 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   
     
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   
     
7 3/16 (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 9 1/3 (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 1 1/3 (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   
  1 9/10 (1.90) inches in width.   
     
8.  The last column on the right of Form W-2c (Copy A) and Form W-3c must measure 1 8/10   
  (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, 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..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.   
     
-  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..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.   
     
 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. See Section 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