Revenue Procedure 2023-25
Internal Revenue Service
2023-31 I.R.B. 386
     
     
     
 NOTE.   This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.   
     
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. 2023-25      
     
 TABLE OF CONTENTS    
     
                              
     
 Part 1    
 General    
     
     
 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-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and   
     
Tax Statements, for wages paid during the 2023 calendar year..02     For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form   
     
W-3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form   
     
W-2 or a substitute Form W-3 must conform to the specifications in this revenue procedure to   
     
be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this   
     
revenue procedure. Preparers should also refer to the 2023 General Instructions for Forms W-2   
     
and W-3 for details on how to complete these forms. See   Section 3.4, later, for information on   
     
obtaining the official IRS forms and instructions. See   Sections 2.3    and   2.4, later, for requirements   
     
for the copies of substitute forms furnished to employees and for electronic delivery of employee   
     
copies..03     For purposes of this revenue procedure, the official IRS-printed red dropout ink Forms W-2   
     
(Copy A) and Form W-3, and their exact substitutes, are referred to as "red-ink." The SSA-   
     
approved black-and-white Forms W-2 (Copy A) and Form W-3 are referred to as "substitute   
     
black-and-white Forms W-2 (Copy A)" and "substitute black-and-white Form W-3," respectively.   
     
Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee   
     
statements 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   
     
  NCFB   
     
  5000 Ellin Road   
     
  Mail Stop C6-175   
     
  Lanham, MD 20706   
     
     
     
 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 black-and-white Form W-2 (Copy A) and Form W-3 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   
     
     
     
 Note.   You should receive a response from either the IRS or the SSA within 30 days..04     Some Forms W-2 that include logos, slogans, and advertisements (including advertisements   
   for tax preparation software) may be considered as suspicious or altered Forms W-2 (also known   
   as questionable Forms W-2). 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-2, Forms W-3, 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 be in  may any  typeface, font, stylized fashion, or print color normally used by   
     the employer or agent, and used in a nonintrusive manner.   
     
   -    These items must 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 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).   
        
   Logos and slogans may be used on permissible enclosures, such as a check or account statement,   
   but not on information returns and employee copies.   
        
   Forms W-2 and W-3 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-2 and Form W-3 for wages paid during the 2023 calendar   
   year at a future date. If you have comments about the restrictions on including logos, slogans, and   
   advertising on information returns and employee copies, send or email your comments to: Internal   
   Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP:TP, NCFB, 5000 Ellin   
   Road, Mail Stop C6-175, Lanham, MD 20706, or    substituteforms@irs.gov..05     The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a cetralized   
   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-2 (Copy A) with the SSA. The IRS/IRB does not process Forms   
   W-2 (Copy A). However, the IRS/IRB does process Form 8508, Application for a Waiver from   
   Electronic Filing of Information Returns, and Form 8809, Application for Extension of Time To   
   File Information Returns, for Forms W-2 (Copy A) and requests for an extension of time to furnish   
   the employee copies of Form W-2. See Publication 1220, Specifications for Electronic Filing of   
     
Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, for information on waivers and extensions   
     
of time. See Regulations section 301.6011-2 for information on when you are required to file   
     
electronically and the exclusions from the electronic filing requirements..06     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 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.   
     
     
 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 reduce the threshold for mandatory electronic filing from 250 non-   
     
aggregate returns to 10 aggregate returns as authorized under the Taxpayer First Act, enacted   
     
July 1, 2019. If you file 10 or more information returns, you must file electronically. See   
     
Regulations section 301.6011-2 for more information, including exclusions from the electronic   
     
filing requirements..02 Exhibits.     All of the exhibits in this publication were updated per the 2023 revisions of those   
     
forms..03 Editorial changes.     We made editorial changes throughout, including updated references.   
     
Redundancies were eliminated as much as possible.   
     
     
 Section 1.3 - General Rules for Paper Forms W-2 and W-3.01     Employers not filing electronically must file paper Forms W-2 (Copy A) along with Form   
     
W-3 with the SSA by using either the official IRS form or a substitute form that exactly meets the   
     
specifications shown in Parts 2 and 3 of this revenue procedure.   
     
     
     
 Note.     Substitute territorial forms (W-2AS, W-2GU, W-2VI, W-3SS) must also conform to the   
     
specifications as outlined in this revenue procedure. These forms require the form designation   
     
("W-2AS," "W-2GU," "W-2VI") on Form W-2 (Copy A) to be in black ink. If you are an employer   
     
in the Commonwealth of the Northern Mariana Islands, you must contact Department of Finance,   
     
Division of Revenue and Taxation, Commonwealth of the Northern Mariana Islands, P.O. Box   
     
5234 CHRB, Saipan, MP 96950 or    www.finance.gov.mp/forms.php      to get Form W-2CM and   
     
instructions for completing and filing the form. For information on Forms 499R-2/W-2PR, go to   
     
  www.hacienda.gobierno.pr.   
     
     
     
Employers may design their own statements to furnish to employees. Employee statements   
     
designed by employers must comply with the requirements shown in Parts 2 and 3..02   Red-ink substitute forms that completely conform to the specifications contained in this   
     
revenue procedure may be privately printed without prior approval from the IRS or the SSA. Only   
   the substitute black-and-white Forms W-2 (Copy A) and Form W-3 need to be submitted to the   
   SSA for approval prior to their use (see   Section 2.2   )..03     SSA-approved black-and-white Forms W-2 (Copy A) and Form W-3 may be generated using a   
   printer by following all guidelines and specifications (also wee   Section 2.2   ). In general, regardless   
   of the method of entering data, use black ink on Forms W-2 (Copy A) and Form W-3, which   
   provides better readability for processing by scanning equipment. Colors other than black are   
   not easily read by the scanner and may result in delays or errors in the processing of Forms W-2   
   (Copy A) and Form W-3. The printing of the data should be centered within the boxes. The size of   
   the variable data must be printed in a font no smaller than 10-points.   
        
    Note.     With the exception of the identifying number, the year, the form number for Form W-3,   
   and the corner register marks, the preprinted form layout for the red-ink Forms W-2 (Copy A) and   
   Form W-3 must be in Flint J-6983 red OCR dropout ink or an exact match..04     Substitute forms filed with the SSA and substitute copies furnished to employees that do not   
   conform to these specifications are unacceptable. Penalties may be assessed for not complying   
   with the form specifications. Forms W-2 (Copy A) and Form W-3 filed with the SSA that do not   
   conform may be returned..05     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.   
     
   -    Submit letter or email to the appropriate address in   Section 1.3.06    (listed next) citing the   
     specification.   
     
   -    State your understanding of the specification.   
     
   -    Enclose an example (if appropriate) of how the form would appear if produced using your   
     understanding. Do not use actual employee information in the example.   
     
   -    Be sure to include your name, complete address, and phone number with your correspondence.   
     If you want the IRS to contact you via email, also provide your email address..06     Any questions about the specifications, especially those for the red-ink Form W-2 (Copy A)   
   and Form W-3, 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   
     NCFB   
     5000 Ellin Road   
     Mail Stop C6-175   
     Lanham, MD 20706   
        
    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-2 (Copy A) and Form W-3 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   
     
 Note.   You should receive a response within 30 days from either the IRS or the SSA..07     Forms W-2 and W-3 are subject to annual review and possible change. Therefore, employers   
are cautioned against overstocking supplies of privately printed substitutes..08     Separate instructions for Forms W-2 and W-3 are provided in the 2023 General Instructions   
for Forms W-2 and W-3. Form W-3 should be used only to transmit paper Forms W-2 (Copy A).   
Form W-3 is a single sheet including only essential filing information. Be sure to make a copy of   
your completed FormW-3 for your records. You can order current year official IRS Forms W-2,     
W-2AS, W-2GU, W-2VI, W-3, and W-3SS, and the 2023 General Instructions for Forms W-2 and   
W-3, online at    IRS.gov/OrderForms. The IRS provides only cut sheet sets of Forms W-2 and cut   
sheets of Form W-3..09     Because substitute Forms W-2 (Copy A) and Form W-3 are machine-imaged and scanned by   
the SSA, the forms must meet the same specifications as the official IRS Forms W-2 and Form   
W-3 (as shown in the exhibits).   
     
 Section 1.4 - General Rules for Filing Forms W-2 (Copy A) Electronically.01     Employers must file Forms W-2 (Copy A) with the SSA electronically if they are required to   
file 10 or more information returns unless the IRS grants a waiver or exemption. See Regulations   
section 301.6011-2 for more information. The SSA publication EFW2, Specifications for Filing   
Forms W-2 Electronically, contains specifications and procedures for electronic filing of Form W-2   
information with the SSA. Employers are cautioned to obtain the most recent revision of EFW2   
(and supplements) in case there are any subsequent changes in specifications and procedures..02     You may obtain a copy of the EFW2 by:   
     
-    Accessing the SSA website at   www. ssa.gov/employer/EFW2&EFW2C.htm..03     Electronic filers do not file a paper Form W-3. See the SSA publication EFW2 for guidance on   
transmitting Form W-2 (Copy A) information to the SSA electronically..04     Employers are encouraged to electronically file Forms W-2 (Copy A) with the SSA even if   
not required. Doing so will enhance the timeliness and accuracy of forms processing. You may   
visit the SSA's employer website at    www.ssa.gov/employer. This helpful site has links to Business   
Services Online (BSO) and tutorials on registering and using BSO to file your Forms W-2..05     Employers who do not comply with the electronic filing requirements for Form W-2 (Copy   
A) and who are not granted a waiver or an exemption by the IRS may be subject to penalties.   
Employers who file Form W-2 information with the SSA electronically must not send the same   
data to the SSA on paper Forms W-2 (Copy A). Any duplicate reporting may subject filers to   
unnecessary contacts by the SSA or the IRS.   
     
 Part 2    
 Specifications for Substitute Forms W-2    
     
 Section 2.1  Specifications for Red-Ink Substitute Form.01     The official IRS-printed red dropout ink Form W-2 (Copy A) and Form W-3 and their exact   
substitutes are referred to as "red-ink" in this revenue procedure. Employers may file substitute Forms   
W-2 (Copy A) and Form W-3 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.   
     
 Note.     Even the slightest deviation can result in incorrect scanning and may affect money amounts   
reported for employees..02     Paper used for cut sheets and continuous-pinfed forms for substitute Forms W-2 (Copy A) and   
Form W-3 that are to be filed with the SSA must be white 100% bleached chemical wood, 18-20   
pound paper only, optical character recognition (OCR) bond produced in accordance with the   
following specifications.   
     
           
     
 Note.     Reclaimed fiber in any percentage is permitted, provided the requirements of this standard   
are met..03     All printing of red-ink substitute Forms W-2 (Copy A) and Form W-3 must be in Flint red OCR   
dropout ink except as specified below. The following must be printed in nonreflective black ink.   
     
-    Identifying number "22222" for Forms W-2 (Copy A) and "33333" for Form W-3 at the top   
  of the forms.   
     
-    Tax year at the bottom of the forms.   
     
-    The four (4) corner register marks on the forms.   
     
-    The form identification number ("W-3") at the bottom of Form W-3.   
     
-    All the instructions below Form W-3 beginning with "Send this entire page...." line to the   
  bottom of Form W-3..04     The vertical and horizontal spacing for all federal payment and data boxes on forms W-2 and   
W-3 must meet specifications. On Form W-3 and Form W-2 (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..05     The official red-ink Form W-3 and Form W-2 (Copy A) are 7.50 inches wide. Employers   
filing Forms W-2 (Copy A) with the SSA on paper must also file a Form W-3. Form W-3 must be   
the same width (7.50 inches) as the Form W-2. One Form W-3 is printed on a standard size 8.5   
x 11-inch page. Two official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page   
(exclusive of any snap-stubs)..06     The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are 0.50 inches (1/2   
inch). All margins must be free of printing except for the words "DO NOT STAPLE" on red-ink   
Form W-3. The space between the two Forms W-2 (Copy A) is 1.33 inches..07     The identifying numbers are "22222" for Form W-2 (Copy A (and 1)) and "33333" for Form   
W-3. 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     The depth of the individual scannable image on a page must be the same as that on the official   
IRS forms. The depth from the top line to the bottom line of an individual Form W-2 (Copy A)   
must be 4.17 inches and the depth from the top line to the bottom line of Form W-3 must be 4.67   
inches..09     Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch deep pages. The   
pinfed strips must be removed when Forms W-2 (Copy A) are filed with the SSA. The two Forms   
W-2 (Copy A) on the 11-inch page must not be separated (only the pages are to be separated   
(burst)). The words "Do Not Cut, Fold, or Staple Forms on This Page" must be printed twice   
between the two Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1,   
B, C, 2, and D) must be able to be distinguished and separated into individual forms..10     Box 12 of Form W-2 (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-2 to report the additional items (see   Multiple forms     in the 2023 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-2 (Copy A). However, repeat the identifying information (employee's   
name, address, and social security number (SSN); employer's name, address, and EIN) on each   
additional form..11     The checkboxes in box 13 of Form W-2 (Copy A) and in box b of Form W-3 must be 0.14   
inches each. The space before the first check box is 0.24 inches; the spaces between the first   
and second checkboxes and between the second and third checkboxes must be 0.36 inches;   
the space between the third checkbox to the right border of box 13 should be 0.32 inches (see   
Exhibit A).   
     
 Note.     More than 50% of an applicable checkbox must be covered by an "X.".12     All substitute Forms W-2 (Copy A) and Form W-3 in the red-ink format must have the tax year,   
form number, and form title printed on the bottom face of each form using type identical to that   
of the official IRS form. The red-ink substitute Form W-2 (Copy A) and Form W-3 must have the   
form producer's EIN entered directly to the left of "Department of the Treasury," in red..13     The words "For Privacy Act and Paperwork Reduction Act Notice, see the separate   
instructions." must be printed in Flint red OCR dropout ink in the same location as on the official   
Form W-2 (Copy A). The words "For Privacy Act and Paperwork Reduction Act Notice, see the   
separate instructions." must be printed at the bottom of the page of Form W-3 in black ink..14     The Office of Management and Budget (OMB) Number must be printed on substitute Forms   
W-3 and W-2 (on each ply) in the same location as on the official IRS forms..15     All substitute Forms W-3 must include the instructions that are printed on the same sheet below   
the official IRS form..16     The back of substitute Form W-2 (Copy A) and Form W-3 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-2 (Copy A) only if the following standards   
are met.   
     
-    Only chemically backed paper is acceptable for Form W-2 (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-2 (Copy A) and Form W-3.   
     
 Section 2.2 - Specifications for Substitute Black-and-White Form W-2 (Copy A) and Form W-3 Filed With the SSA.01     Specifications for the SSA-approved substitute black-and-white Forms W-2 (Copy A) and   
Form W-3 are similar to the red-ink forms (   Section 2.1   ) except for the items that follow (see   
Exhibits D and E). 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. There must be two Forms   
     
W-2 (Copy A) printed on a page. There must be no horizontal perforations between the two   
     
Forms W-2 (Copy A) on each 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-2 (Copy A) ("22222") and Form W-3 ("33333") must   
     
be preprinted in 14-point Arial bold font or a close approximation.   
     
7.   
The form numbers ("W-2" and "W-3") must be in 18-point Arial font or a close approximation.   
     
The tax year (for example, "2023") on Forms W-2 (Copy A) and Form W-3 must be in   
     
20-point Arial bold 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 substitute black-and-white Forms W-2   
     
(Copy A) and Form W-3 (for example, do not print "DO NOT STAPLE" in the top margin of   
     
Form W-3).   
     
10.   
The word "Code" must not appear in box 12 on Form W-2 (Copy A).   
     
11.    A  4-digit vendor code preceded by four zeros and a slash (for example, 0000/9876) must   
     
appear in 12-point Arial font, or a close approximation, under the tax year in place of the   
     
Cat. No. on Form W-2 (Copy A) and in the bottom right corner of the "For Official Use   
     
Only" box at the bottom of Form W-3. Do not display the form producer's EIN to the left   
     
of "Department of the Treasury." The vendor code will be used to identify the form producer.   
     
12.   
Do not print Catalog Numbers (Cat. No.) on either Form W-2 (Copy A) or Form W-3.   
     
13.   
Do not print the checkboxes in box 13 of Form W-2 (Copy A). The "X" should be programmed   
     
to be printed and centered directly below the applicable box title.   
     
14.  Do not print dollar signs. If there are no money amounts being reported, the entire field should   
     
be left blank.   
     
15.   
The space between the two Forms W-2 (Copy A) is 1.33 inches..02     You must submit samples of your substitute black-and-white Forms W-2 (Copy A) and Form   
W-3 to the SSA. Only black-and-white substitute Forms W-2 (Copy A) and Form W-3 for tax year   
2023 will be accepted for approval by the SSA. Questions regarding other red-ink forms (that is,   
red-ink Forms W-2c, W-3c, 1099 series, 1096, etc.) must be directed to the IRS only..03     You will be required to send one set of blank and one set of dummy-data substitute black-   
and-white Forms W-2 (Copy A) and Forms W-3 for approval. Data entries on the sample forms   
must fill the length for each box, preferably using numeric data or alpha data, depending on   
the requirements. The "VOID" checkbox must be electronically checked on the dummy-data   
substitute black-and-white Form W-2 (Copy A). All "Xs" must show in box 13 centered under the   
applicable checkbox titles on the dummy-data substitute black-and-white Form W-2 (Copy A).   
All checkboxes on the dummy-data substitute black-and-white Form W-3 must be electronically   
checked in box b (Kind of Payer, Kind of Employer, and Third-party sick pay). 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..04     To receive approval, you may first contact the SSA via email at    copy.a.forms@ssa.gov        to   
obtain a template and further instructions. You can either submit your 2023 sample substitute   
black-and-white Forms W-2 (Copy A) and Forms W-3 in a PDF version electronically for approval   
to the    copy.a.forms@ssa.gov        mailbox or send your paper 2023 sample substitute black-and-white   
Forms W-2 (Copy A) and Forms W-3 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..05     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 Form W-2   
or W-3 to be used only for their individual company   require a vendor code issued by the SSA..06     The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on   
the sample substitute black-and-white Forms W-2 (Copy A) and Forms W-3. 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 via email 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.).07    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 the SSA's dated approval notice supplied to that vendor..08     In response to feedback from the user community, the SSA (and the IRS) have added a 2-D   
barcoded version for the substitute Form W-2 and Form W-3 to the list of acceptable submission   
formats. This version is an optional alternative to the nonbarcoded substitute Forms W-2 and W-3.   
Both versions are fully supported by the SSA. At this time, neither the IRS nor the SSA mandates   
the use of 2-D barcoded substitute forms.   
     
 Note.     The data contained in the barcode must not differ from the data displayed on the form. If they   
differ, the data in the barcode will be ignored and the data displayed on the form will be considered   
the submission. This also occurs when the barcode is not read correctly. The information on the   
form needs to be manually keyed into the database.   
     
To get the barcode information:   
     
-    See the SSA's BSO website at    www.ssa.gov/bso,   
     
-    Request the PDF version of the specifications by emailing    copy.a.forms@ssa.gov, and   
     
-    Download the Substitute Forms W3/W2 2-D Barcoding Standards from    www.ssa.gov/         
    employer/subBarCodeStd.pdf.   
     
If you are using a form produced by another vendor that contains a 2-D barcode, you must submit   
the form for approval using your own NACTP code. Prior to sending your first submission for   
approval, contact the SSA via email at    copy.a.forms@ssa.gov      to register your NACTP code and   
explain what forms you want to submit.   
     
 Section 2.3 - Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)    
     
 Note. Rules in Section 2.3 apply only to employee copies of Form W-2 (Copies B, C, and 2).    
Printers are cautioned that the paper filers who send Forms W-2 (Copy A) to the SSA must follow   
the requirements in   Sections 2.1     and/or   2.2     above..01     All employers (including those who file electronically) must furnish employees with at least   
two copies of Form W-2 (three or more for employees required to file a state, city, or local income   
tax return). The following rules are guidelines for preparing employee copies.   
     
The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from the   
dimensions of the official IRS form to allow space for reporting additional information, including   
additional entries such as withholding for health insurance, union dues, bonds, or charity in box   
14. The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A,   
which is filed with the SSA.   
     
 Note.   Employee copies (Copies B, C, and 2 of Form W-2) may be furnished electronically if   
employees give their consent (as described in Regulations section 31.6051-1(j)). See also   
Publication 15-A, Employer's Supplemental Tax Guide..02     The minimum dimensions for employee copies only (not Copy A) of Form W-2 should be 2.67   
inches deep by 4.25 inches wide. The maximum dimensions should be no more than 6.50 inches   
deep by no more than 8.50 inches wide.   
     
 Note.     The maximum and minimum size specifications in this document are for tax year 2023 only   
and may change in future years..03     Either horizontal or vertical format is permitted (see Exhibit F)..04     The paper for all copies must be white and printed in black ink. The substitute Copy B, which   
employees are instructed to attach to their federal income tax returns, should be at least 9-pound   
paper (basis 17 x 22-500). Other copies furnished to employees should also be at least 9-pound   
paper (basis 17 x 22-500) unless a state, city, or local government provides other specifications..05     Employee copies of Form W-2 (Copies B, C, and 2), including those that are printed on a single   
sheet of paper, must be easily separated. The best method of separation is to provide perforations   
between the individual copies. Whatever method of separation is used, each copy should be easily   
distinguished.   
     
 Note.   Perforation does not apply to printouts of copies of Forms W-2 that are furnished   
electronically to employees (as described in Regulations section 31.6051-1(j)). However, these   
employees should be cautioned to carefully separate the copies of Form W-2. See Publication   
15-A for information on electronically furnishing Forms W-2 to employees..06     Interleaved carbon and chemical transfer paper employee copies must be clearly legible.   
Fading must be minimized to assure legibility..07     The electronic tax logo on the IRS official employee copies is not required on any of the   
substitute form copies. To avoid confusion and questions by employees, employers are encouraged   
to delete the identifying number ("22222") from the employee copies of Form W-2..08     All substitute employee copies must contain boxes, box numbers, and box titles that match   
the official IRS Form W-2. Boxes that do not apply can be deleted. However, certain core boxes   
must be included. The placement, numbering, and size of this information is specified as follows.   
     
-    The core boxes must be printed in the exact order shown on the official IRS form. The items   
  and box numbers that constitute the core data are:   
     
  Box 1 -- Wages, tips, other compensation   
     
  Box 2 -- Federal income tax withheld   
     
  Box 3 -- Social security wages   
     
  Box 4 -- Social security tax withheld   
     
  Box 5 -- Medicare wages and tips   
     
  Box 6 -- Medicare tax withheld   
     
-    The core data boxes (1 through 6) must be placed in the upper right of the form. Substitute   
  vertical-format copies may have the core data across the top of the form. Boxes or other   
  information will definitely not be permitted to the right of the core data.   
     
  The form title, number, or copy designation (B, C. or 2) may be at the top of the form.   
Also, a reversed or blocked-out area to accommodate a postal permit number or other postal   
considerations is allowed in the upper right.   
     
-    Boxes 1 through 6 must each be a minimum of 1 1/8 inches wide x 1/4 inch deep.   
     
-    Other required boxes are:   
     
  Box a -- Employee's social security number   
     
  Box b -- Employer identification number (EIN)   
     
  Box c -- Employer's name, address, and ZIP code   
     
  Box e -- Employee's name   
     
  Box f -- Employee's address and ZIP code   
     
 Note.   Employers may truncate the employee's SSN on employee copies of Forms W-2. See the   
2023 General Instructions for Forms W-2 and W-3 for more information.   
     
Identifying items must be present on the form and be in boxes similar to those on the official   
IRS form. However, they may be placed in any location other than the top or upper right. You   
do not need to use the lettering system (a-c, e-f) used on the official IRS form. The employer   
identification number (EIN) may be included with the employer's name and address and not in a   
separate box.   
     
 Note.     Box d ("Control number") is not required..09     All copies of Form W-2 furnished to employees must clearly show the form number, the form   
title, and the tax year prominently displayed together in one area of the form. The title of Form   
W-2 is "Wage and Tax Statement." It is recommended (but not required) that this be located on the   
bottom left of substitute Forms W-2. The reference to the "Department of the Treasury -- Internal   
Revenue Service" must be on all copies of substitute Forms W-2 furnished to employees. It is   
recommended (but not required) that this be located on the bottom right of Form W-2..10     If the substitute employee copies are labeled, the forms must contain the applicable description.   
     
-      "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."   
     
It is recommended (but not required) that these be located   on   the lower left of Form W-2. If   
the substitute employee copies are not labeled as to the disposition of the copies, then written   
notification using similar wording must be provided to each employee..11     The tax year (for example, "2023") must be clearly printed on all copies of substitute Form   
W-2. It is recommended (but not required) that this information be in the middle at the bottom of   
the Form W-2. The use of 24-point. OCR-A font is recommended (but not required)..12     Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point rule or highlighted in   
some manner to distinguish them. If "Allocated tips" are being reported, it is recommended (but   
not required) that box 8 also be outlined. If reported, "Social security tips" (box 7) must be shown   
separately from "Social security wages" (box 3).   
     
 Note.     Box 8 may be omitted if not applicable..13     If employers are required to withhold and report state or local income tax, the applicable   
boxes are also considered core information and must be placed at the bottom of the form. State   
information is included in:   
     
-    Box 15 (State, Employer's state ID number),   
     
-    Box 16 (State wages, tips, etc.), and   
     
-    Box 17 (State income tax).   
     
Local information is included in:   
     
-    Box 18 (Local wages, tips, etc.),   
     
-    Box 19 (Local income tax), and   
     
-    Box 20 (Locality name)..14     Boxes 7 through 14 may be omitted from substitute employee copies unless the employer must   
report any of that information to the employee. For example, if an employee did not have "Social   
security tips" (box 7), the form could be printed without that box. But, if an employer provided   
dependent care benefits, the amount must be reported separately, shown in box 10, and labeled   
"Dependent care benefits.".15     Employers may enter more than four codes in box 12 of substitute Copies B, C, and 2 (and 1   
and D) of Form W-2, but each entry must use codes A-HH (see the 2023 General Instructions for   
Forms W-2 and W-3)..16     If an employer has employees in any of the three categories in box 13, all checkbox headings   
must be shown and the proper checkmark made, when applicable..17     Employers may use box 14 for any other information that they wish to give to their employees.   
Each item must be labeled. (See the instructions for box 14 in the 2023 General Instructions for   
Forms W-2 and W-3.).18     The front of Copy C of a substitute Form W-2 must contain the note "This information is being   
furnished to the Internal Revenue Service. If you are required to file a tax return, a negligence   
penalty or other sanction may be imposed on you if this income is taxable and you fail to report it.".19     Instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS   
Form W-2 must be provided to each employee. An employer may modify or delete instructions   
that do not apply to its employees. (For example, remove Railroad Retirement Tier 1 and Tier   
2 compensation information for nonrailroad employees or information about dependent care   
benefits that the employer does not provide.).20     Employers must notify their employees who have no income tax withheld that they may be able   
to claim a tax refund because of the earned income credit (EIC). They will meet this notification   
requirement if they furnish a substitute Form W-2 with the EIC notice on the back of Copy B; IRS   
Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC); or on their own   
statement containing the same wording. They may also change the font on Copies B, C, and 2 so   
that the EIC notification and Form W-2 instructions fit differently. For more information about the   
EIC notification requirements, see section 10 in Publication 15 (Circular E), Employer's Tax Guide.   
     
 Note.     An employer does not have to notify any employee who claimed exemption from withholding   
on Form W-4, Employee's Withholding Certificate, for the calendar year.   
     
 Section 2.4 - Electronic Delivery of Forms W-2 and W-2c Recipient Statements.01     If you are required to furnish a Form W-2 or W-2c written statement (Copy B or an acceptable   
substitute) to a recipient, you may furnish the statement electronically instead of on paper.   
     
If you meet the requirements listed below, you are treated as furnishing the statement timely..02   The recipient must consent in the affirmative and not have withdrawn the consent before the   
statement is furnished. The consent by the recipient must be made electronically in a way that   
shows that they can access the statement in the electronic format in which it will be furnished.   
You must notify the recipient of any hardware or software changes prior to furnishing the   
statement. A new consent to receive the statement electronically is required after any new hardware   
or software is put into service.   
     
To furnish Forms W-2 electronically, you must meet the following disclosure requirements as   
described in Regulations section 31.6051-1(j) and Publication 15-A and provide a clear and   
conspicuous statement of each requirement to your employees before or at the time consent is   
provided.   
     
-    The employee must be informed that they will receive a paper Form W-2 if consent isn't   
  given to receive it electronically.   
     
-    The employee must be informed of the scope and duration of the consent.   
     
-    The employee must be informed of any procedure for obtaining a paper copy of their Form   
  W-2 and whether or not the request for a paper statement is treated as a withdrawal of the   
  employee's consent to receiving their Form W-2 electronically.   
     
-    The employee must be notified of the right to withdraw a consent, in writing (electronically   
  or on paper), and the employer must confirm the withdrawal in writing (electronically or on   
  paper), as well as the date the withdrawal takes effect.   
     
-    The employee must also be notified that the withdrawn consent doesn't apply to the previously   
  issued Forms W-2.   
     
-    The employee must be informed about any conditions under which electronic Forms W-2 will   
  no longer be furnished (for example, termination of employment).   
     
-    The employee must be informed of any procedures for updating their contact information that   
  enables the employer to provide electronic Forms W-2.   
     
-    The employer must notify the employee of any changes to the employer's contact information.   
     
-    The employee must be provided with a description of the hardware and software used to   
  access the Form W-2 and the date when the Form W-2 will no longer be available on the   
    website.   
     
-    The employee must be informed that they may be required to print the Form W-2 and attach   
  it to a federal, state, or local income tax return..03     Additionally, you must do the following.   
     
-    Ensure the electronic format complies with the guidelines in this document and contains all   
  the required information described in the 2023 General Instructions for Forms W-2 and W-3.   
     
-    If posting the statement on a website, post it for the recipient to access on or before the   
  January 31 due date through October 15 of that year.   
     
-    Inform the recipient in person, electronically, or by mail, of the posting and how to access and   
  print the statement.   
     
 Part 3    
 Additional Instructions    
     
 Section 3.1 - Additional Instructions for Form Printers.01     If paper copies are used for filing with the SSA, the substitute copies of Forms W-2 (either   
red-ink or substitute black-and-white forms) must be assembled in the same order as the official   
IRS Forms W-2. Copy A must be first, followed sequentially be perforated sets (Copies 1, B, C,   
2, and D)..02     The substitute form to be filed by the employer with the SSA must carry the designation   
"Copy A."   
     
 Note.     Electronic filers do not submit either red-ink or substitute black-and-white paper Form W-2   
(Copy A) or Form W-3 to the SSA..03     Employers must retain a copy of Forms W-2 and W-3 (or be able to reconstruct the information)   
for at least 4 years. Employers must also be able to generate Forms W-2 (Copy A) that meet the   
requirements of this revenue procedure in case of loss..04     Except for copies in the official assembly, described in   Section 3.1.01   above, no  additional   
copies that may be prepared by employers should be placed ahead of Form W-2 (Copy C) "For   
EMPLOYEE'S RECORDS.".05     You must provide instructions similar to those contained on the back of Copies B, C, and 2   
of the official IRS Form W-2 to each employee. You may print them on the back of the substitute   
Copies B, C, and 2 or provide them to employees on a separate statement. You do not need to use   
the back of Copy 2. If you do not use Copy 2, you may include all the information that appears   
on the back of the official Copies B, C, and 2 on the back of your substitute Copies B and C only.   
As an example, you may use the "Note" on the back of the official Copy C as the dividing point   
between the text for your substitute Copies B and C. Do not print these instructions on the back   
of Copy 1. Any Forms W-2 (Copy A) and Form W-3 that are filed with the SSA must have no   
printing on the reverse side.   
     
 Section 3.2 - Instructions for Employers.01     Only originals of Form W-2 (Copy A) and Form W-3 may be filed with the SSA. Carbon   
copies and photocopies are unacceptable..02     Employers should type or machine-print data entries on plain paper forms whenever possible.   
Ensure good quality by using a high-quality typeface, 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. Black ink must be used with no script type, inverted font, italics, or   
dual-case alpha characters.   
     
 Note.     12-point Courier font is preferred by the SSA..03     Form W-2 (Copy A) requires decimal entries for wage data. Do not print dollar signs with   
money amounts on Forms W-2 (Copy A) and Form W-3..04     The employer must provide a machine-scannable Form W-2 (Copy A). The employer must   
also provide employee copies (Copies B, C, and 2) that are legible and able to be photocopied (by   
the employee). Do not print any data in the top margin of the payee copies of the forms.   
     
 Note.     Do not print Forms W-2 (Copy A) on double-sided paper..05     Any printing in box d (Control number) on Form W-2 or box a (Control number) on Form W-3   
may not touch any vertical or horizontal lines and should be centered in the box..06     The filer's employer identification number (EIN) must be entered in box b of Form W-2 and   
box e of Form W-3. The EIN entered on Form(s) W-2 (box b) and Form W-3 (box e) must be   
the same as on Forms 941, 941-SS, 943, 944, and CT-1; Schedule H (Form 1040); or any other   
corresponding forms filed with the IRS. Be sure to use EIN format (00-0000000) rather than SSN   
format (000-00-0000)..07     The employer's name, address, and EIN may be preprinted..08     Employers must not truncate the employee's SSN on Copy A of Forms W-2. See the 2023   
General Instructions for Forms W-2 and W-3 for more information.   
     
 Section 3.3 - OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3.01     The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires that:   
     
-    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 in   Section 3.6; and   
     
-    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-2 and Form W-3 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-2 (Copy A) and Form W-3 is 1545-0008 and must appear   
     
exactly as shown on the official IRS form.   
     
-    For any copy of Form W-2 other than Copy A, the OMB number must use one of the following   
  formats.   
     
1.  OMB No. 1545-0008 (preferred).   
     
2.  OMB # 1545-0008 (acceptable)..04     Any substitute Form W-2 (Copy A only) and Form W-3 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 2023 General Instructions for Forms W-2 and W-3.   
     
 Section 3.4 - Order Forms and Instructions.01     You can order IRS Forms W-2, Forms W-3, the General Instructions for Forms W-2 and W-3,   
and other tax material online at    IRS.gov/OrderForms..02     Copies of Form W-2 (Copy A) and Form W-3 downloaded from IRS.gov cannot be used for   
filing with the SSA. These copies of Forms W-2 and W-3 are for information purposes only.   
     
 Section 3.5 - Effect on Other Documents.01     Revenue Procedure 2022-30, I.R.B. 2022-31, dated August 01, 2022 (reprinted as Publication   
1141, Revised 08-2022), is superseded.   
     
 Section 3.6 - Exhibits    
     
Exhibits A through F provide the general measurements for Forms W-2 and W-3 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 2.2.01, item   11, and   Section 2.2.05     for   
more information.   
     
Exhibit A -- Form W-2 (Copy A) (Red-Ink) 2023   
     
Exhibit B -- Form W-2 (Copy B) 2023   
     
Exhibit C -- Form W-3 (Red-Ink) 2023   
     
Exhibit D -- Form W-2 (Copy A) (Substitute Black-and-White) 2023   
     
Exhibit E -- Form W-3 (Substitute Black-and-White) 2023   
     
Exhibit F  Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical Formats)