This procedure provides specifications for the private printing of red-ink substitutes for the 2017 Forms W–2 and W–3.

# 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 (“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, “2017”) on Forms W–2 (Copy A) and W–3 must be in 20-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 substitute black-and-white Copy A and W–3 forms (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 Copy A and W–3 forms to the SSA. Only black-and-white substitute Forms W–2 (Copy A) and W–3 for tax year 2017 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 Copy A and W–3 forms 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.
.04 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov to obtain a template and further instructions in PDF or Excel format. You may also send your 2017 sample substitute black-and-white Copy A and W–3 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 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 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on the sample substitute black-and-white Copy A and W–3 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 Social Security Administration 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 (NACTP) via email at president@nactp.org.)
Note. Vendor codes from the 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–2 or W–3 to be used only for their individual company require a vendor code issued by Social Security Administration.
.06 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.
.07 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–2 to the list of acceptable submission formats. This version is an optional alternative to the non-barcoded 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, Get the PDF version of the specifications at copy.a.forms@ssa.gov, and Download the substitute 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 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. Payee statements (Copies B, C, and 2 of Form W–2) may be furnished electronically if employees give their consent (as described in Treasury 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 2017 only and may change in future years.
.03 Either horizontal or vertical format is permitted (see Exhibit D).
.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 also should 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 Treasury 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, and 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 definitely will 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 118 inches wide x ¼ inch deep.
Other required boxes are:
a) Employee’s social security number, b) Employer identification number (EIN), c) Employer’s name, address, and ZIP code, e) Employee’s name, and f) Employee’s address and ZIP code.
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, 2017) 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-pt. 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. Boxes 8 and 9 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.) Box 17 (State income tax) Local information is included in:
Box 18 (Local wages, tips, etc.) Box 19 (Local income tax) 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-FF (see the 2017 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 2017 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 also may 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 notification requirements, see Notice 1015, “Have You Told Your Employees About the Earned Income Credit (EIC)?”
Note. An employer does not have to notify any employee who claimed exemption from withholding on Form W–4, Employee’s Withholding Allowance Certificate, for the calendar year.

Section 2.4 – Electronic Delivery of Form W–2 and W–2c Recipient Statements .01 If you are required to furnish a written statement (Copy B or an acceptable substitute) to a recipient, then you may furnish the statement electronically instead of on paper. This includes furnishing the statement to recipients of Forms W–2 and W–2c.
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 he or she 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 Treasury Regulations Section 31.6051–1(j) or Publication 15–A and provide a clear and conspicuous statement of each requirement to your employees.
The employee must be informed that he or she 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 his or her Form W–2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W–2 electronically.
The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent.
The employee also must 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 his or her 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.
.03 Additionally, you must:
Ensure the electronic format complies with the guidelines in this document and contains all the required information described in the 2017 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 by 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 also must 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 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 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. 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 W–3.
.04 The employer must provide a machine-scannable Form W–2 (Copy A).
The employer also must 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.
.05 Any printing in box d (Control number) on Form W–2 or box a 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, 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.

Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Copy A and W–3 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 also are shown on the forms in Exhibits A, B, C, E, and F.) 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 (Copy A) 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 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) or
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.

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. Click on the Forms and Pubs link and then the Order Forms and Pubs link or by clicking on www.irs.gov/businesses and then the Online Ordering for Information Returns and Employer Returns link.
.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 2016–54, 2016–45 I.R.B. 685, dated November 7, 2016 (reprinted as Publication 1141, Revised 11–2016), 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. 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) 2017 Exhibit B — Form W–2 (Copy B) 2017 Exhibit C — Form W–3 (Red-Ink) 2017 Exhibit D — Form W–2 (Copy A) (Substitute Black-and-White) 2017 Exhibit E — Form W–3 (Substitute Black-and-White) 2017 Exhibit F — Form W–2 Alternative Employee Copies (Illustrating Horizontal and Vertical Formats)