IRS updates substitute forms W-2/W-3 guidance
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Thursday, August 15, 2019

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

By Payroll and Entitlements Editorial Staff

The IRS has released the general rules for filing and reproducing paper substitutes for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2019 calendar year. Form W-2 (Copy A) or any other copies of a substitute Form W-2 or a substitute Form W-3 must conform to the specifications in the newly released guidance to be acceptable to the IRS and the SSA. IRS offices are not authorized to allow deviations from the specification.

  1. Box 9 Verification code. The Verification code pilot program has ended. Box 9 is no longer in use.
  2. Editorial changes. The IRS made editorial changes. Redundancies were eliminated as much as possible. (Rev. Proc. 2019–28, IRB 2019-32, IRS Publication 1141, August 5, 2019.)

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