Bulletin No. 2025–31

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Bulletin No. 2025–31

July 28, 2025

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

Announcement 2025-20, page 271.

The Office of Professional Responsibility (OPR) announces

recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. The

OPR also announces when certain unenrolled, unlicensed

tax return preparers (individuals who are not enrolled to

practice before the Internal Revenue Service (IRS) and

are not licensed as attorneys or certified public accountants) have been disciplined. Licensed or enrolled practitioners are subject to the regulations governing practice

before the IRS, which are set out in Title 31, Code of

Federal Regulations, Subtitle A, Part 10, and which are

released as Treasury Department Circular No. 230. The

regulations prescribe the duties and restrictions relating

to such practice and prescribe the disciplinary sanctions

for violating the regulations. Unenrolled/unlicensed return

preparers who choose to participate in the IRS’s voluntary Annual Filing Season Program (AFSP) are subject to

the guidance in Revenue Procedure 2014-42, which governs a preparer’s eligibility to represent taxpayers before

the IRS in examinations of tax returns the preparer both

prepared for the taxpayer and signed as the preparer.

Additionally, unenrolled/unlicensed return preparers who

participate in the AFSP agree to be subject to the duties

and restrictions in Circular 230, including the restrictions

on incompetence or disreputable conduct.

Finding Lists begin on page ii.

Rev. Proc. 2025-24, page 273.

This revenue procedure provides specifications for the private

printing of red-ink substitutes for the 2025 Forms W-2 and

W-3. This revenue procedure will be produced as the next revision of Publication 1141. Rev. Proc. 2024-27 is superseded.

Revocation of T.D. 10021, page 264.

Pursuant to its authority under the Congressional Review

Act (CRA), Congress passed a joint resolution disapproving the final rule titled “Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital

Asset Sales,” and the President signed the resolution.

Under the joint resolution and by operation of the CRA,

this final rule has no legal force or effect. The Department of the Treasury (Treasury Department) and the IRS

hereby remove this final rule from the Code of Federal

Regulations (CFR) and revert the relevant text of the CFR

back to the text that was in effect immediately prior to

the effective date of this final rule.

EMPLOYEE PLANS

Notice 2025-40, page 266.

This notice specifies updated static mortality tables to be used

for defined benefit pension plans under § 430(h)(3)(A) of the Code

and section 303(h)(3)(A) of ERISA. This notice also specifies a

mortality table for use in determining minimum present value

under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for

distributions with annuity starting dates that occur during stability

periods beginning in the 2026 calendar year.

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.

July 28, 2025

Bulletin No. 2025–31

Part I

26 CFR 1.6045-1 Returns of information of brokers

and barter exchanges

Revocation of T.D. 10021

DEPARTMENT OF THE

TREASURY

Internal Revenue Service

26 CFR Part 1

Gross Proceeds Reporting

by Brokers that Regularly

Provide Services

Effectuating Digital Asset

Sales

AGENCY: Internal Revenue Service

(IRS), Treasury.

ACTION: Final rule; CRA Revocation.

SUMMARY: Pursuant to its authority under the Congressional Review Act

(CRA), Congress passed a joint resolution disapproving the final rule titled

“Gross Proceeds Reporting by Brokers

that Regularly Provide Services Effectuating Digital Asset Sales,” and the President signed the resolution. Under the joint

resolution and by operation of the CRA,

this final rule has no legal force or effect.

The Department of the Treasury (Treasury

Department) and the IRS hereby remove

this final rule from the Code of Federal

Regulations (CFR) and revert the relevant

text of the CFR back to the text that was

in effect immediately prior to the effective

date of this final rule.

DATES: This final rule is effective on

July 11, 2025.

FOR FURTHER INFORMATION

CONTACT: Roseann Cutrone or Jessica

Chase of the Office of the Associate Chief

Counsel (Procedure and Administration)

at (202) 317-5436 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

The Treasury Department and the IRS

published a final rule, titled “Gross Proceeds Reporting by Brokers that Regu-

July 28, 2025

larly Provide Services Effectuating Digital

Asset Sales,” in the Federal Register on

December 30, 2024 (89 FR 106928) (Final

Rule). The Final Rule contained amendments to the Income Tax Regulations (26

CFR part 1) under section 6045 of the

Internal Revenue Code to require certain

decentralized finance industry participants

to file and furnish information returns as

brokers. The Final Rule stated that it was

effective on February 28, 2025.

On March 11, 2025, the United States

House of Representatives passed a joint

resolution (H.J. Res. 25) disapproving the

Final Rule under the CRA, 5 U.S.C. 801 et

seq. The United States Senate passed H.J.

Res. 25 on March 26, 2025. The President

signed the joint resolution of disapproval

into law as Public Law 119-5 on April

10, 2025. Under Public Law 119-5 and

by operation of the CRA, the Final Rule

has no force or effect. Accordingly, the

Treasury Department and the IRS hereby

remove the Final Rule from the CFR.

Pursuant to the CRA, any rule that

takes effect and later is made of no force

or effect by enactment of a joint resolution

shall be treated as though such rule had

never taken effect. Accordingly, the Treasury Department and the IRS are reverting

the text of the section 6045 regulations

back to the text that was in effect immediately prior to the effective date of the Final

Rule.

This action is not an exercise of the

Treasury Department and the IRS’s

rulemaking authority under the Administrative Procedure Act because the Treasury Department and the IRS are not

‘‘formulating, amending, or repealing a

rule’’ under 5 U.S.C. 551(5). Rather, the

Treasury Department and the IRS are

effectuating a change to the CFR to reflect

what congressional and presidential action

already has accomplished. Accordingly,

the Treasury Department and the IRS are

not soliciting comments on this action, nor

are they delaying the effective date.

List of Subjects in 26 CFR Part 1

Reporting and recordkeeping requirements.

For the reasons set forth above, and

pursuant to the CRA (5 U.S.C. 801 et seq.)

264

and Pub. L. 119-5, the Treasury Department and the IRS amend 26 CFR part 1

as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation

for part 1 is amended in part by reinstating

the entry for §1.6045-1 to read as follows:

Authority: 26 U.S.C. 7805 * * *

*****

Section 1.6045-1 also issued under 26

U.S.C. 6045.

*****

Par. 2. Section 1.6045-0 is amended

by:

1. Reinstating the entry for §1.6045-1(a)

(21)(i);

2. Removing and reserving the entry for

§1.6045-1(a)(21)(ii);

3. Reinstating the entry for §1.6045-1(a)

(21)(iii);

4. Removing and reserving the entry for

§1.6045-1(a)(21)(iii)(A);

5. Removing the entries for §1.60451(a)(21)(iii)(A)(1) and (2);

6. Reinstating the entry for §1.6045-1(a)

(21)(iii)(B); and

7. Removing the entries for §1.60451(a)(21)(iii)(C), (a)(21)(iii)(C)(1) and

(2), and (a)(21)(iii)(D).

The revisions read as follows:

§1.6045-0 Table of contents.

*****

§1.6045-1 Returns of information of

brokers and barter exchanges.

(a) * * *

(21) * * *

(i) In general.

*****

(iii) Facilitative service.

*****

(B) Special rule involving sales of digital assets under paragraphs (a)(9)(ii)(B)

through (D) of this section.

*****

Par. 3. Section 1.6045-1 is amended

by:

1. Reinstating paragraph (a)(21);

2. Reinstating paragraphs (b)(2)(ix)

and (x);

Bulletin No. 2025–31

3. Removing paragraphs (b)(2)(xi) and

(b)(24) and (25); and

4. Removing the last sentence of paragraph (q).

The revisions read as follows:

§1.6045-1 Returns of information of

brokers and barter exchanges.

(a) * * *

(21) Digital asset middleman--(i) In

general. The term digital asset middleman

means any person who provides a facilitative service as described in paragraph (a)

(21)(iii) of this section with respect to a

sale of digital assets.

(ii) [Reserved]

(iii) Facilitative service.

(A) [Reserved]

(B) Special rule involving sales of digital assets under paragraphs (a)(9)(ii)(B)

through (D) of this section. A facilitative

service means:

(1) The acceptance or processing of

digital assets as payment for property of a

type which when sold would constitute a

sale under paragraph (a)(9)(i) of this section by a broker that is in the business of

effecting sales of such property.

(2) Any service performed by a real

estate reporting person as defined in

§1.6045-4(e) with respect to a real estate

Bulletin No. 2025–31

transaction in which digital assets are

paid by the real estate buyer in full or

partial consideration for the real estate,

provided the real estate reporting person

has actual knowledge or ordinarily would

know that digital assets were used by the

real estate buyer to make payment to the

real estate seller. For purposes of this

paragraph (a)(21)(iii)(B)(2), a real estate

reporting person is considered to have

actual knowledge that digital assets were

used by the real estate buyer to make

payment if the terms of the real estate

contract provide for payment using digital assets.

(3) The acceptance or processing of

digital assets as payment for any service

provided by a broker described in paragraph (a)(1) of this section determined

without regard to any sales under paragraph (a)(9)(ii)(C) of this section that are

effected by such broker.

(4) Any payment service performed

by a processor of digital asset payments

described in paragraph (a)(22) of this

section, provided the processor of digital

asset payments has actual knowledge or

ordinarily would know the nature of the

transaction and the gross proceeds therefrom.

(5) The acceptance of digital assets in

return for cash, stored-value cards, or dif-

265

ferent digital assets, to the extent provided

by a physical electronic terminal or kiosk.

*****

(b) * * *

(2) * * *

(ix) A person solely engaged in the

business of validating distributed ledger transactions, through proof-of-work,

proof-of-stake, or any other similar consensus mechanism, without providing

other functions or services.

(x) A person solely engaged in the business of selling hardware or licensing software, the sole function of which is to permit a person to control private keys which

are used for accessing digital assets on a

distributed ledger, without providing other

functions or services.

*****

Edward T. Killen,

Acting Chief Tax Compliance Officer.

Approved: June 17, 2025.

Kenneth J. Kies,

Assistant Secretary of the Treasury (Tax

Policy).

(Filed by the Office of the Federal Register July 10,

2025, 8:45 a.m., and published in the issue of the

Federal Register for July 11, 2025, 90 FR 30825)

July 28, 2025

Part III

Updated Static Mortality

Tables for Defined Benefit

Pension Plans for 2026

Notice 2025-40

PURPOSE

This notice specifies updated static

mortality tables to be used for defined

benefit pension plans under § 430(h)(3)

(A) of the Internal Revenue Code (Code)

and section 303(h)(3)(A) of the Employee

Retirement Income Security Act of 1974,

Pub. L. No. 93-406, as amended (ERISA).

These updated static mortality tables,

which are being issued pursuant to the

regulations under § 430(h)(3)(A) of the

Code, apply for purposes of calculating

the funding target and other items for valuation dates occurring during the 2026

calendar year.

This notice also includes a modified

unisex version of the mortality tables

for use in determining minimum present value under § 417(e)(3) and section

205(g)(3) of ERISA for distributions with

annuity starting dates that occur during

stability periods beginning in the 2026

calendar year.

BACKGROUND

Mortality Tables for Purposes of § 430

Section 412 of the Code provides minimum funding requirements that generally

apply for defined benefit plans. Pursuant

to § 412(a)(2), § 430 sets forth the minimum funding requirements that apply to

a defined benefit plan (other than a multiemployer plan described in § 414(f) or

a CSEC plan described in § 414(y)). Section 430(a) defines the minimum required

contribution for such a plan by reference

to the plan’s funding target for the plan

year. Under § 430(d)(1), a plan’s funding

target for a plan year generally is the present value of all benefits accrued or earned

under the plan as of the first day of that

plan year.

Section 430(h)(3) provides rules

regarding the mortality tables that generally are used under § 430. Under § 430(h)

(3)(A), except as provided in § 430(h)(3)

by regulation mortality tables to be used

in determining any present value or making any computation under § 430.1 Those

tables are to be based on the actual experience of pension plans and projected trends

in that experience. In accordance with that

standard, the Department of the Treasury

and the Internal Revenue Service issued

§ 1.430(h)(3)-1 to provide base mortality

tables and mortality improvement rates

that apply for valuation dates occurring on

or after January 1, 2024.

Section 1.430(h)(3)-1(a)(1) permits the

projection of mortality improvement to

be applied in either of two ways: through

use of generational mortality tables or

through use of static mortality tables

(available only to small plans described

in § 1.430(h)-1(c)(1)(ii)) that are updated

annually to reflect expected improvements

in mortality. Note 1 to § 1.430(h)(3)-1(c)

(1)(iv) states that the static mortality tables

for valuation dates occurring in calendar

years starting with 2025 will be published

in the Internal Revenue Bulletin.

Application of § 430 Mortality Tables to

Other Funding Rules

Section 431 provides the minimum

funding standards for multiemployer

plans that are subject to § 412. Section

431(c)(6)(D)(iv) provides that the Secretary may by regulation prescribe mortality

tables to be used in determining current

liability for purposes of § 431(c)(6)(B).

Section 1.431(c)(6)-1 provides that the

same mortality assumptions that apply for

purposes of § 430(h)(3)(A) and § 1.430(h)

(3)-1(a)(2) are used to determine a multiemployer plan’s current liability for purposes of applying the full-funding rules

of § 431(c)(6). For this purpose, either the

generational mortality tables or the static

mortality tables are permitted to be used

without regard to whether the plan is a

small plan.

Section 433 provides the minimum

funding standards for CSEC plans. Section 433(h)(3)(B)(i) provides that the

Secretary may by regulation prescribe

mortality tables to be used in determining

current liability for purposes of § 433(c)

(7)(C). Section 1.433(h)(3)-1(a) provides

that the mortality tables described in §

430(h)(3)(A) are to be used to determine

current liability under § 433(c)(7)(C). For

this purpose, either the generational mortality tables or the static mortality tables

are permitted to be used without regard to

whether the plan is a small plan.

Application of Mortality Tables for

Minimum Present Value Requirements

under § 417(e)(3)

Section 417(e)(3) generally provides

that the present value of certain accelerated forms of benefit under a qualified

pension plan (including single-sum distributions) must not be less than the present value of the accrued benefit using

applicable interest rates and the applicable mortality table. Section 417(e)(3)

(B) defines the term “applicable mortality table” as the mortality table specified

for the plan year under § 430(h)(3)(A)

(without regard to § 430(h)(3)(C) or (D)),

modified as appropriate by the Secretary.

Under § 1.417(e)-1(d)(2)(i), the applicable mortality table for a calendar year is

the mortality table that is prescribed by

the Commissioner in guidance published

in the Internal Revenue Bulletin.

Rev. Rul. 2007-67, 2007-2 CB 1047,

provides that, except as otherwise stated

in future guidance, the applicable mortality table under § 417(e)(3) is a static mortality table set forth in published guidance

that is developed based on a fixed blend

of 50 percent of the static male combined

mortality rates and 50 percent of the static

female combined mortality rates used

under § 1.430(h)(3)-1. Rev. Rul. 2007-67

also provides that the applicable mortality

Section 430(h)(3)(C) provides that, upon request by a plan sponsor and approval by the Secretary, substitute mortality tables that meet the applicable requirements may be used in lieu of the

standard mortality tables provided under § 430(h)(3)(A). Section 430(h)(3)(D) provides for the use of separate mortality tables with respect to certain individuals who are entitled to benefits

on account of disability.

July 28, 2025

266

Bulletin No. 2025–31

table for a calendar year applies to distributions with annuity starting dates that

occur during stability periods that begin

during that calendar year.

STATIC MORTALITY TABLES FOR

2026

The static mortality tables that apply

under § 430(h)(3)(A) for valuation dates

occurring during 2026 are set forth in the

appendix to this notice. The mortality rates

in these tables have been developed using

Bulletin No. 2025–31

the methodology set forth in § 1.430(h)

(3)-1(c), the base mortality rates set forth

in § 1.430(h)(3)-1(d), and the mortality

improvement rates that are incorporated

by reference under § 1.430(h)(3)-1(b)(1)

(iv)(A).

The static mortality table that applies

under § 417(e)(3) for distributions with

annuity starting dates occurring during

stability periods beginning in 2026 is set

forth in the appendix to this notice in the

column labeled “Unisex.” The mortality

rates in this table are derived from the

267

mortality tables specified under § 430(h)

(3)(A) for 2026 in accordance with the

procedures set forth in Rev. Rul. 2007-67.

Drafting Information

The principal author of this notice is

Arslan Malik of the Office of the Associate Chief Counsel (Employee Benefits,

Exempt Organizations, and Employment

Taxes). For further information regarding

this notice, contact Arslan Malik at (202)

317-6700 (not a toll-free number).

July 28, 2025

APPENDIX

Mortality Tables for 2026

Valuation Dates Occurring During 2026 and Distributions Subject to § 417(e)(3) with

Annuity Starting Dates During Stability Periods Beginning in 2026

Age

July 28, 2025

430(h)(3)(A) Static Tables

Males

Females

0.00350

0.00302

0.00024

0.00021

0.00016

0.00013

0.00012

0.00010

0.00011

0.00007

0.00009

0.00007

0.00008

0.00006

0.00007

0.00006

0.00005

0.00008

0.00006

0.00010

0.00007

0.00013

0.00008

0.00017

0.00008

0.00021

0.00009

0.00025

0.00009

0.00029

0.00010

0.00033

0.00010

0.00035

0.00010

0.00036

0.00010

0.00037

0.00011

0.00037

0.00012

0.00038

0.00014

0.00039

0.00014

0.00040

0.00014

0.00042

0.00016

0.00044

0.00016

0.00045

0.00017

0.00048

0.00018

0.00050

0.00019

Unisex

0.00326

0.00023

0.00015

0.00011

0.00009

0.00008

0.00007

0.00006

0.00005

0.00007

0.00009

0.00011

0.00013

0.00015

0.00017

0.00020

0.00022

0.00023

0.00024

0.00025

0.00026

0.00027

0.00029

0.00030

0.00031

0.00033

0.00035

0.00052

0.00056

0.00058

0.00061

0.00064

0.00066

0.00036

0.00040

0.00041

0.00044

0.00046

0.00049

0.00020

0.00023

0.00024

0.00026

0.00028

0.00031

268

Bulletin No. 2025–31

Age

Bulletin No. 2025–31

430(h)(3)(A) Static Tables

Males

Females

0.00069

0.00032

0.00071

0.00035

0.00073

0.00036

0.00074

0.00038

0.00076

0.00040

0.00078

0.00042

0.00080

0.00045

0.00082

0.00047

0.00087

0.00050

0.00091

0.00054

0.00096

0.00058

0.00103

0.00063

0.00111

0.00069

0.00122

0.00078

0.00135

0.00089

0.00151

0.00099

0.00170

0.00113

0.00203

0.00136

0.00249

0.00167

0.00291

0.00192

0.00339

0.00222

0.00390

0.00254

0.00451

0.00294

0.00515

0.00338

0.00605

0.00402

0.00692

0.00471

0.00762

0.00528

0.00847

0.00610

0.00942

0.00696

0.01038

0.00774

0.01144

0.00857

0.01263

0.00952

Unisex

0.00051

0.00053

0.00055

0.00056

0.00058

0.00060

0.00063

0.00065

0.00069

0.00073

0.00077

0.00083

0.00090

0.00100

0.00112

0.00125

0.00142

0.00170

0.00208

0.00242

0.00281

0.00322

0.00373

0.00427

0.00504

0.00582

0.00645

0.00729

0.00819

0.00906

0.01001

0.01108

0.01398

0.01551

0.01722

0.01919

0.02141

0.02396

0.02687

0.03021

0.03407

0.03852

0.04373

0.01232

0.01374

0.01535

0.01717

0.01928

0.02170

0.02447

0.02761

0.03120

0.03528

0.04015

0.01066

0.01197

0.01347

0.01515

0.01715

0.01944

0.02206

0.02501

0.02833

0.03204

0.03657

269

July 28, 2025

Age

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

July 28, 2025

430(h)(3)(A) Static Tables

Males

Females

0.04931

0.04093

0.05561

0.04578

0.06273

0.05121

0.07081

0.05732

0.08006

0.06426

0.09051

0.07227

0.10226

0.08138

0.11542

0.09183

0.12991

0.10352

0.14568

0.11656

0.16231

0.13002

0.17934

0.14406

0.19669

0.15865

0.21410

0.17355

0.23144

0.18885

0.24977

0.20520

0.26837

0.22221

0.28726

0.23999

0.30664

0.25840

0.32616

0.27739

0.34569

0.29680

0.36491

0.31628

0.38377

0.33576

0.40229

0.35515

0.41993

0.37436

0.43708

0.39316

0.45333

0.41147

0.46890

0.42899

0.48380

0.44578

0.49309

0.46181

0.49433

0.47708

0.49557

0.49146

Unisex

0.04512

0.05070

0.05697

0.06407

0.07216

0.08139

0.09182

0.10363

0.11672

0.13112

0.14617

0.16170

0.17767

0.19383

0.21015

0.22749

0.24529

0.26363

0.28252

0.30178

0.32125

0.34060

0.35977

0.37872

0.39715

0.41512

0.43240

0.44895

0.46479

0.47745

0.48571

0.49352

0.49686

0.49820

0.49945

0.49970

0.49985

0.49990

0.50000

1.00000

0.49724

0.49840

0.49953

0.49975

0.49988

0.49995

0.50000

1.00000

0.49761

0.49860

0.49960

0.49980

0.49990

0.50000

1.00000

270

Bulletin No. 2025–31

Part IV

Announcement of

Disciplinary Sanctions

From the Office of

Professional Responsibility

Announcement 2025-20

The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions imposed on attorneys,

certified public accountants, enrolled

agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. The

OPR also announces when certain unenrolled, unlicensed tax return preparers

(individuals who are not enrolled to practice before the Internal Revenue Service

(IRS) and are not licensed as attorneys or

certified public accountants) have been

disciplined. Licensed or enrolled practitioners are subject to the regulations governing practice before the IRS, which are

set out in Title 31, Code of Federal Regulations, Subtitle A, Part 10, and which

are released as Treasury Department Circular No. 230. The regulations prescribe

the duties and restrictions relating to such

practice and prescribe the disciplinary

sanctions for violating the regulations.

Unenrolled/unlicensed return preparers

who choose to participate in the IRS’s

voluntary Annual Filing Season Program (AFSP) are subject to the guidance

in Revenue Procedure 2014-42, which

governs a preparer’s eligibility to represent taxpayers before the IRS in examinations of tax returns the preparer both

prepared for the taxpayer and signed as

the preparer. Additionally, unenrolled/

unlicensed return preparers who participate in the AFSP agree to be subject to

the duties and restrictions in Circular

230, including the restrictions on incompetence or disreputable conduct.

The disciplinary sanctions imposed for

violation of the applicable standards are:

Disbarred from practice before the

IRS—An individual who is disbarred

is not eligible to practice before the IRS

as defined at 31 C.F.R. § 10.2(a)(4) for a

minimum period of five (5) years and until

reinstated to practice.

Bulletin No. 2025–31

Suspended from practice before the

IRS—An individual who is suspended is

not eligible to practice before the IRS as

defined at 31 C.F.R. § 10.2(a)(4) during

the term of the suspension and until reinstated to practice.

Censured—Censure is a public reprimand. Unlike disbarment or suspension,

censure does not affect an individual’s eligibility to practice before the IRS, but the

OPR may subject the individual’s future

practice rights to conditions designed to

promote high standards of conduct.

Monetary penalty—A monetary penalty may be imposed on an individual who

engages in conduct subject to sanction, or

on an employer, firm, or other entity if the

individual was acting on its behalf and it

knew, or reasonably should have known,

of the individual’s conduct.

Disqualification of appraiser—An

appraiser who is disqualified is barred

from presenting evidence or testimony in

any administrative proceeding before the

Department of the Treasury or the IRS.

Additionally, any appraisal made by the

disqualified appraiser after the effective

date of disqualification will not have any

probative effect in any administrative proceeding before the Treasury Department

or the IRS.

Ineligible for limited practice—An

unenrolled/unlicensed tax return preparer

who participates in the AFSP and who fails

to comply with Circular 230 as required

by Revenue Procedure 2014-42 may have

their AFSP credential revoked and may be

determined ineligible to engage in future

limited practice under the program as a

representative of a taxpayer.

Under the regulations, individuals

subject to Circular 230 may not assist, or

accept assistance from, individuals who

are suspended or disbarred with respect

to matters constituting practice (i.e., representation) before the IRS, and they may

not aid or abet suspended or disbarred

individuals to practice before the IRS.

Disciplinary sanctions are described in

these terms:

Disbarred by decision, Suspended by

decision, Censured by decision, Monetary penalty imposed by decision, and

Disqualified by decision (including after

271

a hearing)—An administrative law judge

(ALJ), upon the OPR’s complaint alleging violation of the regulations, issued a

decision imposing one of these sanctions

after the ALJ either (1) granted the government’s motion for summary adjudication or (2) after conducting an evidentiary

hearing. After 30 days from the issuance

of the decision, in the absence of an

appeal, the ALJ’s decision becomes the

final agency decision.

Disbarred by default decision, Suspended by default decision, Censured

by default decision, Monetary penalty imposed by default decision, and

Disqualified by default decision—An

ALJ, after finding that no answer to the

OPR’s complaint was filed or timely filed,

granted the OPR’s motion for a default

judgment and issued a decision imposing

one of these sanctions.

Disbarred by decision on appeal, Suspended by decision on appeal, Censured

by decision on appeal, Monetary penalty imposed by decision on appeal, and

Disqualified by decision on appeal—The

decision of the ALJ was appealed to the

agency’s appellate authority, acting as the

delegate of the Secretary of the Treasury,

and the appellate authority issued a decision imposing one of these sanctions.

Disbarred by consent, Suspended by

consent, Censured by consent, Monetary penalty imposed by consent, and

Disqualified by consent—In lieu of a

disciplinary proceeding being instituted or

continued, an individual offered their consent to one of these sanctions (or a firm or

other entity offered to consent to a monetary penalty) and the OPR accepted the

offer and the parties entered into a consent

agreement. Typically, an offer of consent

will provide for: suspension for an indefinite term; conditions that the individual

must observe during the suspension; and

the individual’s opportunity, after a stated

number of months, to file with the OPR

a petition for reinstatement affirming

compliance with the terms of the consent

agreement and affirming current fitness

and eligibility to practice (i.e., an active

professional license or active enrollment

status, with no intervening violations of

the regulations).

July 28, 2025

Suspended indefinitely by decision

in expedited proceeding, Suspended

indefinitely by default decision in expedited proceeding—The OPR instituted

an expedited proceeding for suspension

(based on certain limited grounds, including loss of a professional license for cause,

and criminal convictions) that resulted in

suspension.

Determined ineligible for limited

practice—There has been a final determination under Revenue Procedure 2014-42

that an unenrolled/unlicensed tax return

preparer is not eligible for continued limited representation of taxpayers because

the preparer violated standards of conduct prescribed in Circular 230 or failed

to comply with any of the requirements

described in the revenue procedure.

A practitioner who has been disbarred

or suspended under 31 C.F.R. § 10.60, or

suspended under § 10.82, or a disqualified

appraiser may petition for reinstatement

before the IRS after the expiration of 5

years following such disbarment, suspension, or disqualification (or immediately

following the expiration of the suspension

or disqualification period if shorter than 5

years). Reinstatement will not be granted

unless the IRS is satisfied that the petitioner is not likely to engage thereafter in

conduct contrary to Circular 230, and that

granting such reinstatement would not be

contrary to the public interest.

Reinstatement decisions are published

at the individual’s request, and described

in these terms:

Reinstated to practice before the

IRS—The OPR granted the individual’s

petition for reinstatement. The individual

is eligible to practice before the IRS, or in

the case of an appraiser, the individual is

no longer disqualified.

The OPR has authority to disclose the

grounds for disciplinary sanctions in these

situations: (1) an ALJ or the Secretary’s

delegate on appeal has issued a final decision imposing a sanction; (2) the individual

has settled a disciplinary case by signing

the OPR’s consent-to-sanction agreement

admitting to one or more violations of the

regulations and consenting to the disclosure of the admitted violations (for example, willful failure to file Federal income

tax returns, lack of due diligence, conflict

of interest, etc.); (3) that the OPR has

issued a decision in an expedited proceeding for indefinite suspension; or (4) upon a

final determination (including any decision

on appeal) that an unenrolled/unlicensed

return preparer is no longer eligible to represent taxpayers before the IRS under Revenue Procedure 2014-42.

Announcements of disciplinary sanctions appear in the Internal Revenue Bulletin at the earliest practicable date. The

sanctions announced below are alphabetized first by state and second by the last

names of the sanctioned individuals.

City & State

Name

Professional

Designation

Disciplinary Sanction

Effective Date(s)

Florida

Naples

Anderson, Ralph J.

CPA

Suspended by consent for

admitted violations of

31 C.F.R. § 10.51(a)(2) and

10.51 (a)(10)

Indefinite from

June 23, 2025

Georgia

Peachtree Corners

Lewis, Herbert E.

CPA

Suspended by default decision

in expedited proceeding under

31 C.F.R. § 10.82(b)

Indefinite from

April 21, 2025

Illinois

Granville

Wilson, Holly M.

Enrolled Agent

Suspended by consent for

admitted violations of

31 C.F.R. § 10.51(a)(2)

Indefinite from

April 7, 2025

Michigan

West Bloomfield

Freeman, Jeffrey S.

Attorney

Suspended by default decision

in expedited proceeding under

31 C.F.R. § 10.82(b)

Indefinite from

May 21, 2025

Martinez-Rodriguez,

Milton E.

Appraiser

Suspended by consent for

admitted violations of

31 C.F.R. § 10.22(a)(1)

Indefinite from

April 25, 2025

Puerto Rico

San German

July 28, 2025

272

Bulletin No. 2025–31

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. 2025-24

TABLE OF CONTENTS

Part 1 – GENERAL

Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274

Section 1.2 – What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276

Section 1.3 – Reminders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276

Section 1.4 – General Rules for Paper Forms W-2 and W-3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277

Section 1.5 – General Rules for Filing Forms W-2 (Copy A) Electronically. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279

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. . . . . . . . . . . . 279

Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A) and Form W-3 Filed With the SSA. . . . . 282

Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2). . . . . . . . . . . 285

Section 2.4 – Electronic Delivery of Forms W-2 and W-2c Recipient Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288

PART 3 – ADDITIONAL INSTRUCTIONS

Section 3.1 – Additional Instructions for Form Printers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

Section 3.2 – Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3 . . . . . . . . . . . . . 291

Section 3.4 – Order Forms and Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292

Section 3.5 – Effect on Other Documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292

Section 3.6 – Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292

Bulletin No. 2025–31

273

July 28, 2025

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 2025 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 2025 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,” respectively.

Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee

statements should be emailed to substituteforms@irs.gov. Please enter “Substitute Forms” on the

subject line. Or send your questions to:

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

Note. Do not send completed forms to the Substitute Forms Program via email or mail as they are

unable to process those forms. Any examples/samples of substitute forms sent to the Substitute

Forms Program should not contain taxpayer information.

Any questions about the black-and-white Form W-2 (Copy A) and Form W-3 should be emailed

to copy.a.forms@ssa.gov or sent to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

July 28, 2025

274

Bulletin No. 2025–31

Note. You should receive a response from either the IRS or the SSA within 30 days.

.04 Forms W-2 and envelopes containing 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 (or legitimacy) of the employee copy for tax reporting purposes due to

the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans,

and advertising will not be allowed on Copy A of Forms W-2, Forms W-3, or any employee

copies reporting wages, or on an envelope or enclosed in an envelope containing any of those

documents, with the following exceptions for the employee copies.

•

Forms and envelopes may include the exact name of the employer or agent, primary trade

name, trademark, service mark, or symbol of the employer or agent.

•

Forms and envelopes 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 (EIN).

Logos and slogans may be used on permissible enclosures, such as a check or account statement,

but not on information returns and employee copies.

Forms W-2 and W-3 are subject to annual review and possible change. This revenue procedure

may be revised to state other requirements of the IRS and the SSA regarding the preparation and

use of substitute forms for Form W-2 and Form W-3 for wages paid during the 2025 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, C:DC:TS:CAR:MP:P:TP:TP, ATSC, 4800

Buford Highway, Mail Stop 061-N, Chamblee, GA 30341, or substituteforms@irs.gov.

.05 The Internal Revenue Service/Technical Service Operation (IRS/TSO) 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 TSO at 866-455-7438 (toll free) or 304263-8700 (not a toll-free number). Deaf or hard-of-hearing customers may call any of our toll-free

numbers using their choice of relay service. Questions regarding the filing of information returns

can be emailed to fire@irs.gov. When you send emails concerning specific file information,

include the company name and the electronic file name or Transmitter Control Code (TCC).

Do not include taxpayer identification numbers (TINs) or attachments in email correspondence

because electronic mail is not secure.

File paper or electronic Forms W-2 (Copy A) with the SSA. The IRS/TSO does not process

Forms W-2 (Copy A). However, the IRS/TSO does process Form 8508, Application for

Bulletin No. 2025–31

275

July 28, 2025

a Waiver from Electronic Filing of Information Returns, and Form 8809, Application for

Extension of Time To File Information Returns, for Forms W-2 (Copy A) and Form 15397,

Application for Extension of Time to Furnish Recipient Statements. See Publication 1220,

Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G,

for information on waivers and extensions of time. See Regulations section 301.6011-2 for

information on when you are required to file electronically and the exclusions from the

electronic filing requirements.

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

certain information returns.

•

General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU,

W-2VI, W-3SS, W-2c, and W-3c).

•

Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.

Section 1.2 – What’s New

.01 Forms W-2, W-2AS, W-2GU, W-2VI, W-3, W-3SS, W-2c, and W-3c have been updated

for a new OMB Number. All of the 2025 Forms W-2, W-2AS, W-2GU, W-2VI, W-3, and

W-3SS have been updated to show the new OMB Number 1545-0029.

In addition, updated Forms W-2c and W-3c were released in June of 2024. The forms have a

revision date (Rev. 6-2024) to the right of the bold W-2c or W-3c. These forms have been updated

for the new OMB Number 1545-0029.

.02 IRS address change. Inquiries about the red-ink Form W-2 (Copy A) and Form W-3

should be sent to the IRS at Internal Revenue Service, Attn: Substitute Forms Program,

C:DC:TS:CAR:MP:P:TP:TP, ATSC, 4800 Buford Highway, Mail Stop 061-N, Chamblee, GA

30341.

.03 New procedure to request an extension of time to furnish recipient copies of Form W-2.

Complete Form 15397, Application for Extension of Time to Furnish Recipient Statements, to

request an extension of time for furnishing Copies 2, B, and C to employees. See Form 15397 for

more information.

.04 Exhibits. All of the exhibits in this publication were updated per the 2025 revisions of those

forms.

.05 Editorial changes. We made editorial changes throughout, including updated references.

Redundancies were eliminated as much as possible.

Section 1.3 – Reminders

.01 Electronic filing of returns. If you file 10 or more information returns, you must file

electronically. See Regulations section 301.6011-2 for more information, including exclusions

from the electronic filing requirements.

July 28, 2025

276

Bulletin No. 2025–31

Section 1.4 – 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.pr.gov.

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 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 points.

Note. With the exception of the identifying number, the year, the form number for Form W-3,

and the corner register marks, the preprinted form layout for the red-ink Forms W-2 (Copy A) and

Form W-3 must be in Flint J-6983 red OCR dropout ink or an exact match.

.04 Substitute forms filed with the SSA and substitute copies furnished to employees that do not

conform to these specifications are unacceptable. Penalties may be assessed for not complying

with the form specifications. Forms W-2 (Copy A) and Form W-3 filed with the SSA that do not

conform may be returned.

.05 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific

approval. If you are uncertain of any specification and want clarification, do the following.

Bulletin No. 2025–31

•

Submit a letter or email to the appropriate address in Section 1.4.06 (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.

277

July 28, 2025

•

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

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

Note. Do not send completed forms to the Substitute Forms Program via email or mail as they are

unable to process those forms. Any examples/samples of substitute forms sent to the Substitute

Forms Program should not contain taxpayer information.

Any questions about the substitute black-and-white Form W-2 (Copy A) and Form W-3 should be

emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

Note. You should receive a response within 30 days from either the IRS or the SSA.

.07 Forms W-2 and W-3 are subject to annual review and possible change. Therefore, employers

are cautioned against overstocking supplies of privately printed substitutes.

.08 Separate instructions for Forms W-2 and W-3 are provided in the 2025 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 2025 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).

July 28, 2025

278

Bulletin No. 2025–31

Section 1.5 – General Rules for Filing Forms W-2 (Copy A) Electronically

.01 Employers must file Forms W-2 (Copy A) with the SSA electronically if they are required

to file 10 or more information returns unless the IRS grants a waiver or the employer claims an

exemption from the electronic filing requirement. See Regulations section 301.6011-2 for more

information. The SSA publication EFW2, Specifications for Filing Forms W-2 Electronically,

contains specifications and procedures for electronic filing of Form W-2 information with the

SSA. Employers are cautioned to obtain the most recent revision of EFW2 (and supplements) in

case there are any subsequent changes in specifications and procedures.

.02 You may obtain a copy of the EFW2 by accessing the SSA website at www.ssa.gov/employer/

EFW2&EFW2C.htm.

.03 Electronic filers do not file a paper Form W-3. See the SSA publication EFW2 for guidance on

transmitting Form W-2 (Copy A) information to the SSA electronically.

.04 Employers are encouraged to electronically file Forms W-2 (Copy A) with the SSA even if

not required. Doing so will enhance the timeliness and accuracy of forms processing. You may

visit the SSA’s employer website at www.ssa.gov/employer. This helpful site has links to Business

Services Online (BSO) and tutorials on creating an account 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 or claim an exemption from 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 Forms W-2 (Copy A)

and Form W-3 that are to be filed with the SSA must be white 100% bleached chemical wood,

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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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•

68–75

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

0.097

•

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

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x 11-inch page. Two official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page

(exclusive of any snap-stubs).

.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are 0.50 inches (1/2

inch). All margins must be free of printing except for the words “DO NOT STAPLE” on red-ink

Form W-3. The space between the two Forms W-2 (Copy A) is 1.33 inches.

.07 The identifying numbers are “22222” for Form W-2 (Copy A (and 1)) and “33333” for Form

W-3. No printing should appear anywhere near the identifying numbers.

Note. The identifying number must be printed in nonreflective black ink in OCR-A font of 10

characters per inch.

.08 The depth of the individual scannable image on a page must be the same as that on the official

IRS forms. The depth from the top line to the bottom line of an individual Form W-2 (Copy A)

must be 4.17 inches and the depth from the top line to the bottom line of Form W-3 must be 4.67

inches.

.09 Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch-deep pages. The

pinfed strips must be removed when Forms W-2 (Copy A) are filed with the SSA. The two Forms

W-2 (Copy A) on the 11-inch page must not be separated (only the pages are to be separated

(burst)). The words “Do Not Cut, Fold, or Staple Forms on This Page” must be printed twice

between the two Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1,

B, C, 2, and D) must be able to be distinguished and separated into individual forms.

.10 Box 12 of Form W-2 (Copy A) contains four entry boxes—12a, 12b, 12c, and 12d. Do not

make more than one entry per box. Enter your first code in box 12a (for example, enter code D in

box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box 12,

use a second Form W-2 to report the additional items (see Multiple forms in the 2025 General

Instructions for Forms W-2 and W-3). Do not report the same federal tax data to the SSA on

more than one Form W-2 (Copy A). However, repeat the identifying information (employee’s

name, address, and social security number (SSN); employer’s name, address, and EIN) on each

additional form.

.11 The checkboxes in box 13 of Form W-2 (Copy A) and in box b of Form W-3 must be 0.14

inches each. The space before the first 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.

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July 28, 2025

.14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms

W-3 and W-2 (on each ply) in the same location as on the official IRS forms.

.15 All substitute Forms W-3 must include the instructions that are printed on the same sheet

below the official IRS form.

.16 The back of substitute Form W-2 (Copy A) and Form W-3 must be free of all printing.

.17 All copies must be clearly legible. Fading must be minimized to assure legibility.

.18 Chemical transfer paper is permitted for Form W-2 (Copy A) only if the following standards

are met.

•

Only chemically backed paper is acceptable for Form W-2 (Copy A). Front and back

chemically treated paper cannot be processed properly by scanning equipment.

•

Chemically transferred images must be black.

•

Carbon-coated forms are not permitted.

.19 The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be

deleted from substitute Form W-2 (Copy A) and Form W-3.

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

.01 Specifications for the SSA-approved substitute black-and-white Forms W-2 (Copy A) and

Form W-3 are similar to the red-ink forms (Section 2.1) except for the items that follow (see

Exhibits D and E). Exhibits are samples only and may not show the required typeface and/or font.

Exhibits must not be downloaded to meet tax obligations.

Note. Even the slightest deviation can result in incorrect scanning and may affect money amounts

reported for employees.

July 28, 2025

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.

The forms must not contain any bolded boxes, including the employee’s social security

number (box a) that is on the red-ink forms. The thickness of all lines should be consistent.

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.

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

The tax year (for example, “2025”) 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.

10. 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).

11. The word “Code” must not appear in box 12 on Form W-2 (Copy A).

12. 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.

13. Do not print Catalog Numbers (Cat. No.) on either Form W-2 (Copy A) or Form W-3.

14. 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.

15. Do not print dollar signs. If there are no money amounts being reported, the entire field should

be left blank.

16. 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

2025 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 The following guidelines outline the requirements for preparing and submitting both blank and

dummy-data substitute black-and-white Forms W-2 (Copy A) and Forms W-3:

Bulletin No. 2025–31

•

Send one set of blank and one set of dummy-data substitute black-and-white Forms W-2

(Copy A) and Forms W-3 for approval.

•

Data entries on the dummy-data forms must:

Fill the length of each box.

Preferably use numeric data or alpha data, depending on the requirements.

•

The “VOID” checkbox must be electronically checked on the dummy-data substitute blackand-white Form W-2 (Copy A).

•

All “Xs” must be centered in box 13 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).

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July 28, 2025

•

Include the following contact information in your submission:

Name

Telephone number

Fax number

Email address

Note. The contact person should be able to 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 2025 sample substitute black-andwhite 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 2025 sample substitute black-and-white Forms

W-2 (Copy A) and Forms W-3 to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

Send your sample forms via private mail carrier or certified mail in order to verify their receipt. You

can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample forms.

.05 Vendor codes from the National Association of Computerized Tax Processors (NACTP) are

required by those companies producing the W-2 family of forms as part of a product for resale

to be used by multiple employers and payroll professionals. Employers developing Form W-2 or

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

.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on

the sample substitute black-and-white Forms W-2 (Copy A) and Forms W-3. Forms not containing

a vendor code will be rejected and will not be submitted for testing or approval. If you have a valid

vendor code provided to you through the NACTP, you should use that code. If you do not have a

valid vendor code, contact the SSA via email at copy.a.forms@ssa.gov to obtain an SSA-issued

code. (Additional information on vendor codes may be obtained from the SSA or the NACTP via

email at president@nactp.org.)

.07 If you use forms produced by a vendor and have questions concerning approval, do not

send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a

copy of the SSA’s dated approval notice supplied to that vendor.

.08 In response to feedback from the user community, the SSA (and the IRS) have added a 2-D

barcoded version for the substitute Form W-2 and Form W-3 to the list of acceptable submission

formats. This version is an optional alternative to the nonbarcoded substitute Forms W-2 and W-3.

Both versions are fully supported by the SSA. At this time, neither the IRS nor the SSA mandates

the use of 2-D barcoded substitute forms.

Note. The data contained in the barcode must not differ from the data displayed on the form. If they

differ, the data in the barcode will be ignored and the data displayed on the form will be considered

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the submission. This also occurs when the barcode is not read correctly. The information on the

form needs to be manually keyed into the database.

To get the barcode information:

•

See the SSA’s BSO website at www.ssa.gov/bso,

•

Request the PDF version of the specifications by emailing copy.a.forms@ssa.gov, and

•

Download the Substitute Forms W3/W2 2-D Barcoding Standards from www.ssa.gov/

employer/subBarCodeStd.pdf.

If you are using a form produced by another vendor that contains a 2-D barcode, you must submit

the form for approval using your own NACTP code. Prior to sending your first submission for

approval, contact the SSA via email at copy.a.forms@ssa.gov to register your NACTP code and

explain what forms you want to submit.

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

Note. Rules in Section 2.3 apply only to employee copies of Form W-2 (Copies B, C, and 2).

Printers are cautioned that the paper filers who send Forms W-2 (Copy A) to the SSA must follow

the requirements in Sections 2.1 and/or 2.2 above.

.01 All employers (including those who file electronically) must furnish employees with at least

two copies of Form W-2 (three or more for employees required to file a state, city, or local income

tax return). The following rules are guidelines for preparing employee copies.

The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from the

dimensions of the official IRS form to allow space for reporting additional information, including

additional entries such as withholding for health insurance, union dues, bonds, or charity in box

14. The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A,

which is filed with the SSA.

Note. Employee copies (Copies B, C, and 2 of Form W-2) may be furnished electronically if

employees give their consent (as described in Regulations section 31.6051-1(j)). See also

Publication 15-A, Employer’s Supplemental Tax Guide.

.02 The minimum dimensions for employee copies only (not Copy A) of Form W-2 should be

2.67 inches deep by 4.25 inches wide. The maximum dimensions should be no more than 6.50

inches deep by no more than 8.50 inches wide.

Note. The maximum and minimum size specifications in this document are for tax year 2025 only

and may change in future years.

.03 Either horizontal or vertical format is permitted (see Exhibit F).

.04 The paper for all copies must be white and printed in black ink. The substitute Copy B, which

employees are instructed to attach to their federal income tax returns, should be at least 9-pound

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July 28, 2025

paper (basis 17 x 22-500). Other copies furnished to employees should also be at least 9-pound

paper (basis 17 x 22-500) unless a state, city, or local government provides other specifications.

.05 Employee copies of Form W-2 (Copies B, C, and 2), including those that are printed on

a single sheet of paper, must be easily separated. The best method of separation is to provide

perforations between the individual copies. Whatever method of separation is used, each copy

should be easily distinguished.

Note. Perforation does not apply to printouts of copies of Forms W-2 that are furnished

electronically to employees (as described in Regulations section 31.6051-1(j)). However, these

employees should be cautioned to carefully separate the copies of Form W-2. See Publication

15-A for information on electronically furnishing Forms W-2 to employees.

.06 Interleaved carbon and chemical transfer paper employee copies must be clearly legible.

Fading must be minimized to assure legibility.

.07 The electronic tax logo on the IRS official employee copies is not required on any of the

substitute form copies. To avoid confusion and questions by employees, employers are encouraged

to delete the identifying number (“22222”) from the employee copies of Form W-2.

.08 All substitute employee copies must contain boxes, box numbers, and box titles that match

the official IRS Form W-2. Boxes that do not apply can be deleted. However, certain core boxes

must be included. The placement, numbering, and size of this information is specified as follows.

•

The core boxes must be printed in the exact order shown on the official IRS form. The items

and box numbers that constitute the core data are:

Box 1 — Wages, tips, other compensation

Box 2 — Federal income tax withheld

Box 3 — Social security wages

Box 4 — Social security tax withheld

Box 5 — Medicare wages and tips

Box 6 — Medicare tax withheld

•

The core data boxes (1 through 6) must be placed in the upper right of the form. Substitute

vertical-format copies may have the core data across the top of the form. Boxes or other

information will definitely not be permitted to the right of the core data.

•

The form title, number, or copy designation (B, C, or 2) may be at the top of the form.

Also, a reversed or blocked-out area to accommodate a postal permit number or other postal

considerations is allowed in the upper right.

•

Boxes 1 through 6 must each be a minimum of 1 and 1/8 inches wide × 1/4 inch deep.

•

Other required boxes are:

Box a — Employee’s social security number

Box b — Employer identification number (EIN)

Box c — Employer’s name, address, and ZIP code

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Box e — Employee’s name

Box f — Employee’s address and ZIP code

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

2025 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, “2025”) must be clearly printed on all copies of substitute Form

W-2. It is recommended (but not required) that this information be in the middle at the bottom of

the Form W-2. The use of 24-point OCR-A font is recommended (but not required).

.12 Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point rule or highlighted in

some manner to distinguish them. If “Allocated tips” are being reported, it is recommended (but

not required) that box 8 also be outlined. If reported, “Social security tips” (box 7) must be shown

separately from “Social security wages” (box 3).

Note. Box 8 may be omitted if not applicable.

.13 If employers are required to withhold and report state or local income tax, the applicable

boxes are also considered core information and must be placed at the bottom of the form. State

information is included in:

Bulletin No. 2025–31

•

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

•

Box 16 (State wages, tips, etc.), and

•

Box 17 (State income tax).

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July 28, 2025

Local information is included in:

•

Box 18 (Local wages, tips, etc.),

•

Box 19 (Local income tax), and

•

Box 20 (Locality name).

.14 Boxes 7 through 14 may be omitted from substitute employee copies unless the employer must

report any of that information to the employee. For example, if an employee did not have “Social

security tips” (box 7), the form could be printed without that box. But, if an employer provided

dependent care benefits, the amount must be reported separately, shown in box 10, and labeled

“Dependent care benefits.”

.15 Employers may enter more than four codes in box 12 of substitute Copies B, C, and 2 (and 1

and D) of Form W-2, but each entry must use codes A–II (see the 2025 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 2025 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 tax credit (EITC). They will meet this notification

requirement if they furnish a substitute Form W-2 with the EITC 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 EITC notification and Form W-2 instructions fit differently. For more information about the EITC

notification requirements, see section 10 in Publication 15 (Circular E), Employer’s Tax Guide.

Note. An employer does not have to notify any employee who claimed exemption from withholding

on Form W-4, Employee’s Withholding Certificate, for the calendar year.

Section 2.4 – Electronic Delivery of Forms W-2 and W-2c Recipient Statements

.01 If you are required to furnish a Form W-2 or W-2c written statement (Copy B or an acceptable

substitute) to a recipient, you may furnish the statement electronically instead of on paper.

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If you meet the requirements listed below, you are treated as furnishing the statement timely.

.02 The recipient must consent in the affirmative and not have withdrawn the consent before the

statement is furnished. The consent by the recipient must be made electronically in a way that

shows that they can access the statement in the electronic format in which it will be furnished.

You must notify the recipient of any hardware or software changes prior to furnishing the statement.

A new consent to receive the statement electronically is required after any new hardware or

software is put into service.

To furnish Forms W-2 electronically, you must meet the following disclosure requirements,

as described in Regulations section 31.6051-1(j) and Publication 15-A and provide a clear and

conspicuous statement of each requirement to your employees before or at the time consent is

provided.

•

The employee must be informed that they will receive a paper Form W-2 if consent isn’t

given to receive it electronically.

•

The employee must be informed of the scope and duration of the consent.

•

The employee must be informed of any procedure for obtaining a paper copy of their Form

W-2 and whether or not the request for a paper statement is treated as a withdrawal of the

employee’s consent to receiving their Form W-2 electronically.

•

The employee must be notified of the right to withdraw a consent, in writing (electronically

or on paper), and the employer must confirm the withdrawal in writing (electronically or on

paper), as well as the date the withdrawal takes effect.

•

The employee must also be notified that the withdrawn consent doesn’t apply to the previously

issued Forms W-2.

•

The employee must be informed about any conditions under which electronic Forms W-2 will

no longer be furnished (for example, termination of employment).

•

The employee must be informed of any procedures for updating their contact information that

enables the employer to provide electronic Forms W-2.

•

The employer must notify the employee of any changes to the employer’s contact information.

•

The employee must be provided with a description of the hardware and software used to

access the Form W-2 and the date when the Form W-2 will no longer be available on the

website.

•

The employee must be informed that they may be required to print the Form W-2 and attach

it to a federal, state, or local income tax return.

.03 Additionally, you must do the following.

Bulletin No. 2025–31

•

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

the required information described in the 2025 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.

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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.

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Note. 12-point Courier font is preferred by the SSA.

.03 Form W-2 (Copy A) requires decimal entries for wage data. Do not print dollar signs with

money amounts on Forms W-2 (Copy A) and Form W-3.

.04 The employer must provide a machine-scannable Form W-2 (Copy A). The employer must

also provide employee copies (Copies B, C, and 2) that are legible and able to be photocopied (by

the employee). Do not print any data in the top margin of the payee copies of the forms.

Note. Do not print Forms W-2 (Copy A) on double-sided paper.

.05 Any printing in box d (Control number) on Form W-2 or box a (Control number) on Form W-3

may not touch any vertical or horizontal lines and should be centered in the box.

.06 The filer’s employer identification number (EIN) must be entered in box b of Form W-2 and

box e of Form W-3. The EIN entered on Form(s) W-2 (box b) and Form W-3 (box e) must be the

same as on Forms 941, 943, 944, and CT-1; Schedule H (Form 1040); or any other corresponding

forms filed with the IRS. Be sure to use EIN format (00-0000000) rather than SSN format (00000-0000). Do not truncate any EINs.

.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 2025

General Instructions for Forms W-2 and W-3 for more information.

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

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires that:

•

The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to

the Act;

•

Each IRS form contains (in or near the upper right corner) the OMB approval number, if

assigned — the official OMB numbers may be found on the official IRS printed forms and are

also shown on the forms in the Exhibits in Section 3.6; and

•

Each IRS form (or its instructions) states:

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.

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July 28, 2025

•

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 1545-0029 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. 1545-0029 (preferred).

OMB # 1545-0029 (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 2025 General Instructions for Forms W-2 and W-3.

Section 3.4 – Order Forms and Instructions

.01 You can order IRS Forms W-2, Forms W-3, the General Instructions for Forms W-2 and W-3,

and other tax material online at IRS.gov/OrderForms.

.02 Copies of Form W-2 (Copy A) and Form W-3 downloaded from IRS.gov cannot be used for

filing with the SSA. These copies of Forms W-2 and W-3 are for information purposes only.

Section 3.5 – Effect on Other Documents

.01 Revenue Procedure 2024-27, I.R.B. 2024-31, dated July 29, 2024 (reprinted as Publication

1141, Revised 07-2024), is superseded.

Section 3.6 – Exhibits

Exhibits A through F provide the general measurements for Forms W-2 and W-3, as discussed in

this revenue procedure. Exhibits are samples only and may not show the required typeface and/

or font. Exhibits must not be downloaded to meet tax obligations. Certain exhibits show a 0000/

in the location designated for your vendor code. See Section 2.2.01, item 11, and Section 2.2.05

for more information.

Exhibit A — Form W-2 (Copy A) (Red-Ink) 2025

Exhibit B — Form W-2 (Copy B) 2025

Exhibit C — Form W-3 (Red-Ink) 2025

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Exhibit D — Form W-2 (Copy A) (Substitute Black-and-White) 2025

Exhibit E — Form W-3 (Substitute Black-and-White) 2025

Exhibit F — Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical

Formats) 2025

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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. 2025–31

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.

July 28, 2025

Numerical Finding List1

Bulletin 2025–31

Announcements:

2025-19, 2025-29 I.R.B. 191

2025-20, 2025-31 I.R.B. 271

Notices:

2025-32, 2025-27 I.R.B. 1

2025-33, 2025-27 I.R.B. 4

2025-34, 2025-27 I.R.B. 6

2025-35, 2025-27 I.R.B. 8

2025-31, 2025-28 I.R.B. 14

2025-36, 2025-30 I.R.B. 192

2025-37, 2025-30 I.R.B. 198

2025-40, 2025-31 I.R.B. 266

Proposed Regulations:

REG-125710-18, 2025-30 I.R.B. 263

Revenue Procedures:

2025-22, 2025-30 I.R.B. 200

2025-24, 2025-31 I.R.B. 273

Revenue Rulings:

2025-1, 2025-13 I.R.B. 11

Treasury Decisions:

10021, 2025-31 I.R.B. 264

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin

2025–52, dated December 22, 2025.

July 28, 2025

Bulletin No. 2025–31

Finding List of Current Actions on

Previously Published Items1

Bulletin 2025–31

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin

2025–52, dated December 22, 2025.

Bulletin No. 2025–31

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July 28, 2025

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

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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.