Bulletin No. 2022–31

Agency decision

Ask Donna

What actually matters in this document.

Text

HIGHLIGHTS

OF THIS ISSUE

Bulletin No. 2022–31

August 1, 2022

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

ADMINISTRATIVE

Rev. Proc. 2022-30, page 112.

This revenue procedure provides specifications for

the private printing of red-ink substitutes for the 2022

Forms W-2 and W-3. This revenue procedure will be produced as the next revision of Publication 1141. Rev.

Proc. 2021-46 is superseded.

EXEMPT ORGANIZATIONS

Announcement 2022-14, page 136.

Revocation of IRC 501(c)(3) Organizations for failure

to meet the code section requirements. Contributions

made to the organizations by individual donors are no

longer deductible under IRC 170(c).

Finding Lists begin on page ii.

Announcement 2022-15, page 136.

Revocation of IRC 501(c)(3) organization for failure to

meet the code section requirements. Contributions

made to the organization by individual donors are no

longer deductible under IRC 170(b)(1)(A).

INCOME TAX

Rev. Rul. 2022-14, page 110.

Federal rates; adjusted federal rates; adjusted federal

long-term rate, and the long-term tax exempt rate. For

purposes of sections 382, 1274, 1288, 7872 and

other sections of the Code, tables set forth the rates

for August 2022.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and

enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

August 1, 2022

Bulletin No. 2022–31

Part I

Section 1274.—

Determination of Issue

Price in the Case of Certain

Debt Instruments Issued for

Property

(Also Sections 42, 280G, 382, 467, 468, 482, 483,

1288, 7520, 7872.)

Rev. Rul. 2022-14

This revenue ruling provides various

prescribed rates for federal income tax

AFR

110% AFR

120% AFR

130% AFR

AFR

110% AFR

120% AFR

130% AFR

150% AFR

175% AFR

AFR

110% AFR

120% AFR

130% AFR

Short-term adjusted AFR

Mid-term adjusted AFR

Long-term adjusted AFR

August 1, 2022

purposes for August 2022 (the current

month). Table 1 contains the shortterm, mid-term, and long-term applicable federal rates (AFR) for the current

month for purposes of section 1274(d)

of the Internal Revenue Code. Table 2

contains the short-term, mid-term, and

long-term adjusted applicable federal

rates (adjusted AFR) for the current

month for purposes of section 1288(b).

Table 3 sets forth the adjusted federal long-term rate and the long-term

tax-exempt rate described in section

382(f). Table 4 contains the appropriate

percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in

service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service

after July 30, 2008, shall not be less

than 9%. Finally, Table 5 contains the

federal rate for determining the present

value of an annuity, an interest for life

or for a term of years, or a remainder or

a reversionary interest for purposes of

section 7520.

REV. RUL. 2022-14 TABLE 1

Applicable Federal Rates (AFR) for August 2022

Period for Compounding

Annual

Semiannual

Quarterly

Short-term

2.88%

2.86%

2.85%

3.17%

3.15%

3.14%

3.46%

3.43%

3.42%

3.75%

3.72%

3.70%

Mid-term

3.15%

3.13%

3.12%

3.47%

3.44%

3.43%

3.80%

3.76%

3.74%

4.11%

4.07%

4.05%

4.76%

4.70%

4.67%

5.56%

5.48%

5.44%

Long-term

3.35%

3.32%

3.31%

3.68%

3.65%

3.63%

4.02%

3.98%

3.96%

4.37%

4.32%

4.30%

Annual

2.18%

2.39%

2.54%

REV. RUL. 2022-14 TABLE 2

Adjusted AFR for August 2022

Period for Compounding

Semiannual

2.17%

2.38%

2.52%

110

Monthly

2.84%

3.13%

3.41%

3.69%

3.11%

3.42%

3.73%

4.04%

4.65%

5.42%

3.30%

3.62%

3.95%

4.28%

Quarterly

2.16%

2.37%

2.51%

Monthly

2.16%

2.37%

2.51%

Bulletin No. 2022–31

REV. RUL. 2022-14 TABLE 3

Rates Under Section 382 for August 2022

Adjusted federal long-term rate for the current month

Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal

long-term rates for the current month and the prior two months.)

2.54%

REV. RUL. 2022-14 TABLE 4

Appropriate Percentages Under Section 42(b)(1) for August 2022

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July

30, 2008, shall not be less than 9%.

Appropriate percentage for the 70% present value low-income housing credit

7.75%

Appropriate percentage for the 30% present value low-income housing credit

3.32%

REV. RUL. 2022-14 TABLE 5

Rate Under Section 7520 for August 2022

Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a

remainder or reversionary interest

Section 42.—Low-Income

Housing Credit

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

August 2022. See Rev. Rul. 2022-14, page 110.

Section 280G.—Golden

Parachute Payments

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

August 2022. See Rev. Rul. 2022-14 page 110.

Section 382.—Limitation

on Net Operating Loss

Carryforwards and

Certain Built-In Losses

Following Ownership

Change

The adjusted applicable federal long-term rate

is set forth for the month of August 2022. See Rev.

Rul. 2022-14, page 110.

Section 467.—Certain

Payments for the Use of

Property or Services

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

August 2022. See Rev. Rul. 2022-14, page 110.

Section 468.—Special

Rules for Mining and Solid

Waste Reclamation and

Closing Costs

The applicable federal short-term rates are set

forth for the month of August 2022. See Rev. Rul.

2022-14, page 110.

Section 482.—Allocation

of Income and Deductions

Among Taxpayers

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

August 2022. See Rev. Rul. 2022-14, page 110.

3.80%

Section 483.—Interest on

Certain Deferred Payments

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

August 2022. See Rev. Rul. 2022-14, page 110.

Section 1288.—Treatment

of Original Issue Discount

on Tax-Exempt Obligations

The adjusted applicable federal short-term,

mid-term, and long-term rates are set forth for the

month of August 2022. See Rev. Rul. 2022-14,

page 110.

Section 7520.—Valuation

Tables

The applicable federal mid-term rates are set

forth for the month of August 2022. See Rev. Rul.

2022-14, page 110.

Section 7872.—Treatment

of Loans With BelowMarket Interest Rates

The applicable federal mid-term rates are set

forth for the month of August 2022. See Rev. Rul.

2022-14, page 110.

Bulletin No. 2022–31

111

August 1, 2022

Part III

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. 2022-30

TABLE OF CONTENTS

Part 1 – GENERAL

Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113

Section 1.2 – What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115

Section 1.3 – General Rules for Paper Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115

Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117

Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3

Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed With the SSA. . . . . . . . . . . . 117

Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A) and Form W-3 Filed With the SSA . . . . 120

Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2). . . . . . . . . . . 122

Section 2.4 – Electronic Delivery of Form W-2 and W-2c Recipient Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125

Part 3 – ADDITIONAL INSTRUCTIONS

Section 3.1 – Additional Instructions for Form Printers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

Section 3.2 – Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3. . . . . . . . . . . . . 128

Section 3.4 – Order Forms and Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129

Section 3.5 – Effect on Other Documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129

Section 3.6 – Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129

August 1, 2022

112

Bulletin No. 2022–31

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 2022 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 2022 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 SSAapproved 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.”

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

1111 Constitution Ave.

NW Room 6554

Washington, DC 20224

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

Bulletin No. 2022–31

113

August 1, 2022

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 may be in 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 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.

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 2022 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, 1111 Constitution Ave.

NW, Room 6554, Washington, DC 20224, or Substituteforms@irs.gov.

.05 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). Persons with a hearing or speech disability with access to

Telecommunication Device for the Deaf (TDD) can call 304-579-4827 (not a toll-free number).

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. IRS/IRB does not process Forms

W-2 (Copy A). However, IRS/IRB does process Form 8508, Request for Waiver From Filing

Information Returns Electronically, 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.

.06 The following form instructions and publications provide more detailed filing procedures for

certain information returns.

August 1, 2022

•

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.

114

Bulletin No. 2022–31

Section 1.2 – What’s New

.01 Electronic filing of returns. The Taxpayer First Act of 2019, enacted July 1, 2019, authorized

the Department of the Treasury and the IRS to issue regulations that reduce the threshold for

mandatory electronic filing. Currently, electronic filing is required if 250 returns of one type are

filed. If final regulations are issued and effective for 2022 tax returns required to be filed in 2023,

we will post an article at IRS.gov/FormW2 explaining the change. Until final regulations are

issued, however, the number remains at 250, as reflected in these instructions.

.02 Exhibits. All of the exhibits in this publication were updated per the 2022 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

.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 As in the past, 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 see 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-point.

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

Bulletin No. 2022–31

115

August 1, 2022

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 a 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

1111 Constitution Ave. NW

Room 6554

Washington, DC 20224

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 2022 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 Form W-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 2022 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).

August 1, 2022

116

Bulletin No. 2022–31

Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically

.01 As of the date of publication of this revenue procedure, employers must file Forms W-2

(Copy A) with the SSA electronically if they are required to file 250 or more for a calendar

year unless the IRS grants a waiver. However, see IRS.gov/FormW2 for any changes in this

requirement. 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 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 and W-3

Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed With the SSA

.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 Form 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.

• Acidity: Ph value, average, not less than . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5

• Basis weight: 17 x 22 inch 500 cut sheets, pound . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18–20

• Metric equivalent—gm./sq. meter

(a tolerance of +5 pct. is allowed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Bulletin No. 2022–31

117

68–75

August 1, 2022

• Stiffness: Average, each direction, not less than—milligrams

Cross direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Machine direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• Tearing strength: Average, each direction, not less

than—grams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• Opacity: Average, not less than—percent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• Reflectivity: Average, not less than—percent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• Thickness: Average—inch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.0038

Metric equivalent—mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.097

(a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot vary more

than 0.0004 inch (0.0102 mm) from one edge to the other.

• Porosity: Average, not less than—seconds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• Finish (smoothness): Average, each side—seconds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20–55

(for information only) the Sheffield equivalent—

units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170-d200

• Dirt: Average, each side, not to exceed—parts per

million . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

August 1, 2022

118

Bulletin No. 2022–31

.07 The identifying numbers are “22222” for Form W-2 (Copies 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 2022 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 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 checkbox 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.

Bulletin No. 2022–31

119

August 1, 2022

•

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 must not be downloaded to meet tax obligations.

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.

All forms and data must be printed in nonreflective black ink only.

The data and forms must be programmed to print simultaneously. Forms cannot be produced

separately from wage data entries.

The forms must not contain corner register marks.

The forms must not contain any shaded areas, including those boxes that are entirely shaded

on the red-ink forms.

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.

The form numbers (“W-2” and “W-3”) must be in 18-point Arial font or a close approximation.

The tax year (for example, “2022”) on Forms W-2 (Copy A) and Form W-3 must be in

20-point Arial bold font or a close approximation.

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.

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.

August 1, 2022

120

Bulletin No. 2022–31

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

2022 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 blackand-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 2022 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 2022 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 Forms W-2 or

W-3 to be used only for their individual company require a vendor code issued by the Social

Security Administration.

.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 Social Security Administration 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.)

Bulletin No. 2022–31

121

August 1, 2022

.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 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 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 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 2022 only

and may change in future years.

August 1, 2022

122

Bulletin No. 2022–31

.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 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

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:

Employee’s social security number

b) Employer identification number (EIN)

Bulletin No. 2022–31

123

August 1, 2022

Employer’s name, address, and ZIP code

Employee’s name

Employee’s address and ZIP code

Note. Employers may truncate the employee’s SSN on employee copies of Forms W-2. See the

2022 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, 2022) 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. 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:

August 1, 2022

•

Box 15 (State, Employer’s state ID number)

•

Box 16 (State wages, tips, etc.)

•

Box 17 (State income tax)

124

Bulletin No. 2022–31

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–HH (see the 2022 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 2022 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 IRS 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 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 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.

Bulletin No. 2022–31

125

August 1, 2022

.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) 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 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 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 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.

•

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 he or she 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:

August 1, 2022

•

Ensure the electronic format complies with the guidelines in this document and contains all

the required information described in the 2022 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.

126

Bulletin No. 2022–31

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 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.

Bulletin No. 2022–31

127

August 1, 2022

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, 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 2022

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.)

•

Each IRS form (or its instructions) states:

Why the IRS needs the information,

How it will be used, and

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.

OMB No. 1545-0008 (preferred), or

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 2022 General Instructions for Forms W-2 and W-3.

August 1, 2022

128

Bulletin No. 2022–31

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 2021-46, I.R.B. 2021-47, dated November 22, 2021 (reprinted as

Publication 1141, Revised 11-2021), 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) 2022

Exhibit B — Form W-2 (Copy B) 2022

Exhibit C — Form W-3 (Red-Ink) 2022

Exhibit D — F

orm W-2 (Copy A) (Substitute Black-and-White) 2022

Exhibit E — Form W-3 (Substitute Black-and-White) 2022

Exhibit F — F

orm W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical

Formats)

Bulletin No. 2022–31

129

August 1, 2022

21 130

Bulletin No. 2022–31

22 131

August 1, 2022

23 132

Bulletin No. 2022–31

133

August 1, 2022

25134

Bulletin No. 2022–31

135

August 1, 2022

Part IV

Announcement 2022-14

The Following organization is no longer

qualified as an organization exempt from

income tax under Internal Revenue Code

(the “Code”) Section 501(a) as an organization described in Section 501(c)(3)

of the Code effective January 1, 2016:

THE HOUSING LEAGUE INC

2046 TREASURE COAST PLAZA STE

A-370

VERO BEACH, FL 32960

Employer ID number: 65-0841175

Announcement 2022-15

The Following organization is no longer

qualified as an organization exempt from

income tax under Internal Revenue Code

(the “Code”) Section 501(a) as an organization described in Section 501(c)(3)

of the Code effective January 1, 2017:

LEGACEE CHARITIES INC

15302 CENTRAL AVE

CHINO CA 91710

Employer ID number: 46-3052496.

August 1, 2022

136

Bulletin No. 2022–31

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus,

if an earlier ruling held that a principle

applied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is

being made clear because the language

has caused, or may cause, some confusion. It is not used where a position in a

prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously published ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previously

published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations

to show that the previous published rulings will not be applied pending some

future action such as the issuance of new

or amended regulations, the outcome of

cases in litigation, or the outcome of a

Service study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2022–31

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

August 1, 2022

Numerical Finding List1

Bulletin 2022–31

Announcements:

2022-14, 2022-31 I.R.B. 136

2022-15, 2022-31 I.R.B. 136

Notices:

2022-29, 2022-28 I.R.B. 66

2022-30, 2022-28 I.R.B. 70

2022-31, 2022-29 I.R.B. 85

Proposed Regulations:

REG-130975-08, 2022-28 I.R.B. 71

REG 130675-17, 2022-30 I.R.B. 104

Revenue Procedures:

2022-25, 2022-27 I.R.B. 3

2022-28, 2022-27 I.R.B. 65

2022-26, 2022-29 I.R.B. 90

2022-32, 2022-30 I.R.B. 101

2022-30, 2022-31 I.R.B. 112

Revenue Rulings:

2022-12, 2022-27 I.R.B. 1

2022-13, 2022-30 I.R.B. 99

2022-14, 2022-31 I.R.B. 110

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin

2021–52, dated December 27, 2021.

August 1, 2022

Bulletin No. 2022–31

Finding List of Current Actions on

Previously Published Items1

Bulletin 2022–31

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin

2021–52, dated December 27, 2021.

Bulletin No. 2022–31

iii

August 1, 2022

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue

Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,

we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page

www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.

NW, IR-6230 Washington, DC 20224.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.