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.
- Box 9 Verification code. The Verification code pilot program has ended. Box 9 is no longer in use.
- 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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