# Bulletin No. 2021–47

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A8a4a3f0023aa3cf0

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE




Bulletin No. 2021–47
November 22, 2021

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

ADMINISTRATIVE
Rev. Proc. 2021-46, page 740.

This procedure provides specifications for the private printing of red-ink substitutes for the 2021 Forms W-2 and W-3.
This procedure will be produced as the next revision of Publication 1141. Rev. Proc. 2020-38 is superseded.

EMPLOYEE PLANS
Notice 2021-61, page 738.

Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under
qualified retirement plans. Section 415(d) requires that the
Secretary of the Treasury annually adjust these limits for cost
of living increases. Other limitations applicable to deferred
compensation plans are also affected by these adjustments
under § 415. Under § 415(d), the adjustments are to be
made under adjustment procedures similar to those used

Finding Lists begin on page ii.

to adjust benefit amounts under § 215(i)(2)(A) of the Social
Security Act.

EXEMPT ORGANIZATIONS
Action On Decision 2021-4, page 725.

Nonacquiescence to the holding invalidating Treas. Reg.
§ 1.170A-9(c)(1)’s requirement that the primary function of
an educational organization described in section 170(b)(1)(A)
(ii) must be the presentation of formal instruction.

INCOME TAX
Rev. Rul. 2021-22, page 726.

Section 995 - Taxation of DISC Income to Shareholders.
2021 Base Period T-Bill Rate. The “base period T-bill rate”
for the period ending September 30, 2021, is published as
required by section 995(f) of the Internal Revenue Code.

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.

November 22, 2021 

Bulletin No. 2021–47

Actions Relating to Court
Decisions
It is the policy of the Internal Reve­
nue Service to announce at an early date
whether it will follow the holdings in cer­
tain cases. An Action on Decision is the
document making such an announcement.
An Action on Decision will be issued
at the discretion of the Service only on
un­appealed issues decided adverse to the
government. Generally, an Action on De­
cision is issued where its guidance would
be helpful to Service personnel working
with the same or similar issues. Unlike a
Treasury Regulation or a Revenue Ruling,
an Action on Decision is not an affirma­
tive statement of Service position. It is not
intended to serve as public guidance and
may not be cited as precedent.
Actions on Decisions shall be relied
upon within the Service only as conclu­
sions applying the law to the facts in the
particular case at the time the Action on
Decision was issued. Caution should be
exercised in extending the recommenda­

tion of the Action on Decision to similar
cases where the facts are different. More­
over, the recommendation in the Action
on Decision may be superseded by new
legislation, regulations, rulings, cases, or
Actions on Decisions.
Prior to 1991, the Service published
acquiescence or nonacquiescence only in
certain regular Tax Court opinions. The
Service has expanded its acquiescence
program to include other civil tax cases
where guidance is determined to be help­
ful. Accordingly, the Service now may
acquiesce or nonacquiesce in the holdings
of memorandum Tax Court opinions, as
well as those of the United States District
Courts, Claims Court, and Circuit Courts
of Appeal. Regardless of the court decid­
ing the case, the recommendation of any
Action on Decision will be published in
the Internal Revenue Bulletin.
The recommendation in every Action
on Decision will be summarized as ac­
quiescence, acquiescence in result only,
or nonacquiescence. Both “acquiescence”
and “acquiescence in result only” mean

that the Service accepts the holding of the
court in a case and that the Service will
follow it in disposing of cases with the
same controlling facts. However, “acqui­
escence” indicates neither approval nor
disapproval of the reasons assigned by the
court for its conclusions; whereas, “acqui­
escence in result only” indicates disagree­
ment or concern with some or all of those
reasons. “Nonacquiescence” signifies that,
although no further review was sought,
the Service does not agree with the hold­
ing of the court and, generally, will not
follow the decision in disposing of cases
involving other taxpayers. In reference to
an opinion of a circuit court of appeals, a
“nonacquiescence” indicates that the Ser­
vice will not follow the holding on a na­
tionwide basis. However, the Service will
recognize the precedential impact of the
opinion on cases arising within the venue
of the deciding circuit.
The Commissioner does NOT ACQUI­
ESCE in the following decision:
Mayo Clinic v. United States, 997
F.3d 789 (8th Cir. 2021).1

Nonacquiescence to the holding invalidating Treas. Reg. § 1.170A-9(c)(1)’s requirement that the primary function of an educational organization described in section 170(b)(1)(A)(ii) must
be the presentation of formal instruction.
1

Bulletin No. 2021–47

725

November 22, 2021

Part I
Section 995.—Taxation
of DISC Income to
Shareholders
2021 Base Period T-Bill Rate. The “base period
T-bill rate” for the period ending September 30,
2021, is published as required by section 995(f) of
the Internal Revenue Code.

Rev. Rul. 2021-22
Section 995(f)(1) of the Internal Rev­
enue Code provides that a shareholder of
a domestic international sales corporation
(“DISC”) shall pay interest for each tax­
able year in an amount equal to the prod­
uct of the “shareholder’s DISC-related
deferred tax liability” for the year (as
defined in section 995(f)(2)) and the “base
period T-bill rate.” Under section 995(f)
(4), the base period T-bill rate is “the
annual rate of interest determined by the
Secretary to be equivalent to the average
of the 1-year constant maturity Treasury

yields, as published by the Board of Gov­
ernors of the Federal Reserve System, for
the 1-year period ending on September 30
of the calendar year ending with (or of the
most recent calendar year ending before)
the close of the taxable year of the share­
holder.”
The base period T-bill rate for the
period ending September 30, 2021, is 0.08
percent.
Pursuant to section 6622 of the Inter­
nal Revenue Code, interest must be com­
pounded daily. The table below provides
factors for compounding the 2021 base
period T-bill rate daily for any number
of days in the shareholder’s taxable year
(including for a 52-53 week taxable year).
To compute the amount of the interest
charge for the shareholder’s taxable year,
multiply the amount of the shareholder’s
DISC-related deferred tax liability for that
year by the base period T-bill rate factor
corresponding to the number of days in
the shareholder’s taxable year for which
the interest charge is being computed.

Generally, one would use the factor for
365 days. One would use a different factor
only if the shareholder’s taxable year for
which the interest charge is being deter­
mined is a short taxable year, if the share­
holder uses a 52-53 week taxable year, or
if the shareholder’s taxable year is a leap
year.
For the base period T-bill rates for peri­
ods ending in prior years, see Rev. Rul.
2020-25, 2020-48 I.R.B. 1109; Rev. Rul.
2019-27, 2019-51 I.R.B. 1378; Rev. Rul.
2018-31, 2018-50 I.R.B. 848; Rev. Rul.
2017-23, 2017-49 I.R.B. 546; and Rev.
Rul. 2017-01, 2017-03 I.R.B. 377.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Kathleen C. Arsenault of the
Office of Associate Chief Counsel (Inter­
national). For further information regard­
ing the revenue ruling, contact Ms. Arse­
nault at (202) 317-3800 (not a toll-free
number).

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR
1
0.000002192
2
0.000004384
3
0.000006575
4
0.000008767
5
0.000010959

November 22, 2021

6
7
8
9
10

0.000013151
0.000015343
0.000017534
0.000019726
0.000021918

11
12
13
14
15

0.000024110
0.000026302
0.000028494
0.000030685
0.000032877

726

Bulletin No. 2021–47

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

Bulletin No. 2021–47

16
17
18
19
20

0.000035069
0.000037261
0.000039453
0.000041645
0.000043837

21
22
23
24
25

0.000046028
0.000048220
0.000050412
0.000052604
0.000054796

26
27
28
29
30

0.000056988
0.000059180
0.000061372
0.000063564
0.000065756

31
32
33
34
35

0.000067947
0.000070139
0.000072331
0.000074523
0.000076715

36
37
38
39
40

0.000078907
0.000081099
0.000083291
0.000085483
0.000087675

41
42
43
44
45

0.000089867
0.000092059
0.000094251
0.000096443
0.000098635

46
47
48
49
50

0.000100827
0.000103019
0.000105211
0.000107403
0.000109595

727

November 22, 2021

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

November 22, 2021

51
52
53
54
55

0.000111787
0.000113979
0.000116171
0.000118363
0.000120555

56
57
58
59
60

0.000122747
0.000124939
0.000127131
0.000129323
0.000131515

61
62
63
64
65

0.000133707
0.000135899
0.000138092
0.000140284
0.000142476

66
67
68
69
70

0.000144668
0.000146860
0.000149052
0.000151244
0.000153436

71
72
73
74
75

0.000155628
0.000157820
0.000160013
0.000162205
0.000164397

76
77
78
79
80

0.000166589
0.000168781
0.000170973
0.000173165
0.000175358

81
82
83
84
85

0.000177550
0.000179742
0.000181934
0.000184126
0.000186319

728

Bulletin No. 2021–47

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

Bulletin No. 2021–47

86
87
88
89
90

0.000188511
0.000190703
0.000192895
0.000195087
0.000197280

91
92
93
94
95

0.000199472
0.000201664
0.000203856
0.000206048
0.000208241

96
97
98
99
100

0.000210433
0.000212625
0.000214817
0.000217010
0.000219202

101
102
103
104
105

0.000221394
0.000223586
0.000225779
0.000227971
0.000230163

106
107
108
109
110

0.000232356
0.000234548
0.000236740
0.000238932
0.000241125

111
112
113
114
115

0.000243317
0.000245509
0.000247702
0.000249894
0.000252086

116
117
118
119
120

0.000254279
0.000256471
0.000258663
0.000260856
0.000263048

729

November 22, 2021

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

November 22, 2021

121
122
123
124
125

0.000265240
0.000267433
0.000269625
0.000271817
0.000274010

126
127
128
129
130

0.000276202
0.000278395
0.000280587
0.000282779
0.000284972

131
132
133
134
135

0.000287164
0.000289357
0.000291549
0.000293741
0.000295934

136
137
138
139
140

0.000298126
0.000300319
0.000302511
0.000304704
0.000306896

141
142
143
144
145

0.000309089
0.000311281
0.000313473
0.000315666
0.000317858

146
147
148
149
150

0.000320051
0.000322243
0.000324436
0.000326628
0.000328821

151
152
153
154
155

0.000331013
0.000333206
0.000335398
0.000337591
0.000339783

730

Bulletin No. 2021–47

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

Bulletin No. 2021–47

156
157
158
159
160

0.000341976
0.000344168
0.000346361
0.000348553
0.000350746

161
162
163
164
165

0.000352939
0.000355131
0.000357324
0.000359516
0.000361709

166
167
168
169
170

0.000363901
0.000366094
0.000368287
0.000370479
0.000372672

171
172
173
174
175

0.000374864
0.000377057
0.000379250
0.000381442
0.000383635

176
177
178
179
180

0.000385827
0.000388020
0.000390213
0.000392405
0.000394598

181
182
183
184
185

0.000396791
0.000398983
0.000401176
0.000403369
0.000405561

186
187
188
189
190

0.000407754
0.000409947
0.000412139
0.000414332
0.000416525

731

November 22, 2021

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

November 22, 2021

191
192
193
194
195

0.000418717
0.000420910
0.000423103
0.000425295
0.000427488

196
197
198
199
200

0.000429681
0.000431874
0.000434066
0.000436259
0.000438452

201
202
203
204
205

0.000440645
0.000442837
0.000445030
0.000447223
0.000449416

206
207
208
209
210

0.000451608
0.000453801
0.000455994
0.000458187
0.000460379

211
212
213
214
215

0.000462572
0.000464765
0.000466958
0.000469151
0.000471343

216
217
218
219
220

0.000473536
0.000475729
0.000477922
0.000480115
0.000482308

221
222
223
224
225

0.000484500
0.000486693
0.000488886
0.000491079
0.000493272

732

Bulletin No. 2021–47

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

Bulletin No. 2021–47

226
227
228
229
230

0.000495465
0.000497657
0.000499850
0.000502043
0.000504236

231
232
233
234
235

0.000506429
0.000508622
0.000510815
0.000513008
0.000515201

236
237
238
239
240

0.000517394
0.000519586
0.000521779
0.000523972
0.000526165

241
242
243
244
245

0.000528358
0.000530551
0.000532744
0.000534937
0.000537130

246
247
248
249
250

0.000539323
0.000541516
0.000543709
0.000545902
0.000548095

251
252
253
254
255

0.000550288
0.000552481
0.000554674
0.000556867
0.000559060

256
257
258
259
260

0.000561253
0.000563446
0.000565639
0.000567832
0.000570025

733

November 22, 2021

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

November 22, 2021

261
262
263
264
265

0.000572218
0.000574411
0.000576604
0.000578797
0.000580990

266
267
268
269
270

0.000583183
0.000585376
0.000587569
0.000589762
0.000591955

271
272
273
274
275

0.000594148
0.000596341
0.000598535
0.000600728
0.000602921

276
277
278
279
280

0.000605114
0.000607307
0.000609500
0.000611693
0.000613886

281
282
283
284
285

0.000616079
0.000618273
0.000620466
0.000622659
0.000624852

286
287
288
289
290

0.000627045
0.000629238
0.000631431
0.000633625
0.000635818

291
292
293
294
295

0.000638011
0.000640204
0.000642397
0.000644591
0.000646784

734

Bulletin No. 2021–47

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

Bulletin No. 2021–47

296
297
298
299
300

0.000648977
0.000651170
0.000653363
0.000655557
0.000657750

301
302
303
304
305

0.000659943
0.000662136
0.000664329
0.000666523
0.000668716

306
307
308
309
310

0.000670909
0.000673102
0.000675296
0.000677489
0.000679682

311
312
313
314
315

0.000681875
0.000684069
0.000686262
0.000688455
0.000690649

316
317
318
319
320

0.000692842
0.000695035
0.000697228
0.000699422
0.000701615

321
322
323
324
325

0.000703808
0.000706002
0.000708195
0.000710388
0.000712582

326
327
328
329
330

0.000714775
0.000716968
0.000719162
0.000721355
0.000723549

735

November 22, 2021

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

November 22, 2021

331
332
333
334
335

0.000725742
0.000727935
0.000730129
0.000732322
0.000734515

336
337
338
339
340

0.000736709
0.000738902
0.000741096
0.000743289
0.000745482

341
342
343
344
345

0.000747676
0.000749869
0.000752063
0.000754256
0.000756450

346
347
348
349
350

0.000758643
0.000760836
0.000763030
0.000765223
0.000767417

351
352
353
354
355

0.000769610
0.000771804
0.000773997
0.000776191
0.000778384

356
357
358
359
360

0.000780578
0.000782771
0.000784965
0.000787158
0.000789352

361
362
363
364
365

0.000791545
0.000793739
0.000795932
0.000798126
0.000800319

736

Bulletin No. 2021–47

ANNUAL RATE (0.08%), COMPOUNDED DAILY
DAYS
FACTOR

Bulletin No. 2021–47

366
367
368
369
370

0.000802513
0.000804706
0.000806900
0.000809093
0.000811287

371

0.000813480

737

November 22, 2021

Part III
2022 Limitations Adjusted
as Provided in Section
415(d), etc.
Notice 2021-61
Section 415 of the Internal Revenue
Code (“Code”) provides for dollar limita­
tions on benefits and contributions under
qualified retirement plans. Section 415(d)
requires that the Secretary of the Treasury
annually adjust these limits for cost-of-liv­
ing increases. Other limitations applicable
to deferred compensation plans are also
affected by these adjustments under sec­
tion 415. Under section 415(d), the adjust­
ments are to be made under adjustment
procedures similar to those used to adjust
benefit amounts under section 215(i)(2)
(A) of the Social Security Act.
Cost-of-Living Adjusted Limits for
2022
Effective January 1, 2022, the limita­
tion on the annual benefit under a defined
benefit plan under section 415(b)(1)(A) of
the Code is increased from $230,000 to
$245,000.
For a participant who separated from
service before January 1, 2022, the par­
ticipant’s limitation under a defined ben­
efit plan under section 415(b)(1)(B) is
computed by multiplying the participant’s
compensation limitation, as adjusted
through 2021, by 1.0534.
The limitation for defined contribu­
tion plans under section 415(c)(1)(A)
is increased in 2022 from $58,000 to
$61,000.
The Code provides that various other
dollar amounts are to be adjusted at the
same time and in the same manner as the
dollar limitation of section 415(b)(1)(A).
After taking into account the applicable
rounding rules, the amounts for 2022 are
as follows:
The limitation under section 402(g)

(1) on the exclusion for elective defer­
rals described in section 402(g)(3) is
increased from $19,500 to $20,500.
The annual compensation limit under
sections 401(a)(17), 404(l), 408(k)(3)

November 22, 2021

(C), and 408(k)(6)(D)(ii) is increased
from $290,000 to $305,000.
The dollar limitation under section

416(i)(1)(A)(i) concerning the defini­
tion of “key employee” in a top-heavy
plan is increased from $185,000 to
$200,000.
The dollar amount under section 409(o)
(1)(C)(ii) for determining the maxi­
mum account balance in an employee
stock ownership plan subject to a
5-year distribution period is increased
from $1,165,000 to $1,230,000, while
the dollar amount used to determine
the lengthening of the 5-year distribu­
tion period is increased from $230,000
to $245,000.
The limitation used in the definition of
“highly compensated employee” under
section 414(q)(1)(B) is increased from
$130,000 to $135,000.
The dollar limitation under section

414(v)(2)(B)(i) for catch-up contribu­
tions to an applicable employer plan
other than a plan described in sec­
tion 401(k)(11) or section 408(p) for
individuals aged 50 or over remains
unchanged at $6,500. The dollar lim­
itation under section 414(v)(2)(B)(ii)
for catch-up contributions to an appli­
cable employer plan described in sec­
tion 401(k)(11) or section 408(p) for
individuals aged 50 or over remains
unchanged at $3,000.
The annual compensation limitation

under section 401(a)(17) for eligible
participants in certain governmental
plans that, under the plan as in effect
on July 1, 1993, allowed cost-of-liv­
ing adjustments to the compensation
limitation under the plan under section
401(a)(17) to be taken into account, is
increased from $430,000 to $450,000.
The compensation amount under sec­
tion 408(k)(2)(C) regarding simplified
employee pensions (SEPs) remains
unchanged at $650.
The limitation under section 408(p)

(2)(E) regarding SIMPLE retirement
accounts is increased from $13,500 to
$14,000.
The limitation on the aggregate amount
of length of service awards accruing
with respect to any year of service for

738

any bona fide volunteer under section
457(e)(11)(B)(ii) concerning deferred
compensation plans of state and local
governments and tax-exempt organi­
zations is increased from $6,000 to
$6,500.
The limitation on deferrals under sec­
tion 457(e)(15) concerning deferred
compensation plans of state and local
governments and tax-exempt organi­
zations is increased from $19,500 to
$20,500.
The limitation under section 664(g)

(7) concerning the qualified gratuitous
transfer of qualified employer securi­
ties to an employee stock ownership
plan is increased from $50,000 to
$55,000.
The compensation amount under §

1.61-21(f)(5)(i) of the Income Tax
Regulations (“Regulations”) con­
cerning the definition of “control
employee” for fringe benefit valuation
purposes is increased from $115,000 to
$120,000. The compensation amount
under § 1.61-21(f)(5)(iii) is increased
from $235,000 to $245,000.
The dollar limitation on premiums paid
with respect to a qualifying longevity
annuity contract under § 1.401(a)(9)6, A-17(b)(2)(i) of the Regulations is
increased from $135,000 to $145,000.
The Code provides that the
$1,000,000,000 threshold used to deter­
mine whether a multiemployer plan is a
systemically important plan under section
432(e)(9)(H)(v)(III)(aa) of the Code is
adjusted using the cost-of-living adjust­
ment provided under section 432(e)(9)(H)
(v)(III)(bb). After taking the applicable
rounding rule into account, the threshold
used to determine whether a multiem­
ployer plan is a systemically important
plan under section 432(e)(9)(H)(v)(III)
(aa) is increased from $1,176,000,000 to
$1,220,000,000.
The Code also provides that several
retirement-related amounts are to be
adjusted using the cost-of-living adjust­
ment under section 1(f)(3). After taking
the applicable rounding rules into account,
the amounts for 2022 are as follows:
The adjusted gross income limitation
under section 25B(b)(1)(A) for deter­

Bulletin No. 2021–47

mining the retirement savings contri­
butions credit for married taxpayers
filing a joint return is increased from
$39,500 to $41,000; the limitation
under section 25B(b)(1)(B) is increased
from $43,000 to $44,000; and the lim­
itation under sections 25B(b)(1)(C)
and 25B(b)(1)(D) is increased from
$66,000 to $68,000.
The adjusted gross income limitation
under section 25B(b)(1)(A) for deter­
mining the retirement savings contri­
butions credit for taxpayers filing as
head of household is increased from
$29,625 to $30,750; the limitation
under section 25B(b)(1)(B) is increased
from $32,250 to $33,000; and the lim­
itation under sections 25B(b)(1)(C)
and 25B(b)(1)(D) is increased from
$49,500 to $51,000.
The adjusted gross income limitation
under section 25B(b)(1)(A) for deter­
mining the retirement savings contri­
butions credit for all other taxpayers
is increased from $19,750 to $20,500;
the limitation under section 25B(b)
(1)(B) is increased from $21,500 to
$22,000; and the limitation under sec­
tions 25B(b)(1)(C) and 25B(b)(1)(D) is
increased from $33,000 to $34,000.
The deductible amount under sections
219(b)(5)(A) for an individual mak­
ing qualified retirement contributions
remains unchanged at $6,000.
The applicable dollar amount under

section 219(g)(3)(B)(i) for determining
the deductible amount of an IRA con­
tribution for taxpayers who are active
participants filing a joint return or as a
qualifying widow(er) is increased from
$105,000 to $109,000. The applicable
dollar amount under section 219(g)(3)
(B)(ii) for all other taxpayers who are
active participants (other than married

Bulletin No. 2021–47

taxpayers filing separate returns) is
increased from $66,000 to $68,000. If
an individual or the individual’s spouse
is an active participant, the applicable
dollar amount under section 219(g)
(3)(B)(iii) for a married individual fil­
ing a separate return is not subject to
an annual cost-of-living adjustment
and remains $0. The applicable dollar
amount under section 219(g)(7)(A) for
a taxpayer who is not an active partici­
pant but whose spouse is an active par­
ticipant is increased from $198,000 to
$204,000.
Accordingly, under section 219(g)(2)

(A), the deduction for taxpayers mak­
ing contributions to a traditional IRA
is phased out for single individuals and
heads of household who are active par­
ticipants in a qualified plan (or another
retirement plan specified in section
219(g)(5)) and have adjusted gross
incomes (as defined in section 219(g)
(3)(A)) between $68,000 and $78,000,
increased from between $66,000 and
$76,000. For married couples filing
jointly, if the spouse who makes the IRA
contribution is an active participant,
the income phase‑out range is between
$109,000 and $129,000, increased from
between $105,000 and $125,000. For
an IRA contributor who is not an active
participant and is married to someone
who is an active participant, the deduc­
tion is phased out if the couple’s income
is between $204,000 and $214,000,
increased from between $198,000 and
$208,000. For a married individual fil­
ing a separate return who is an active
participant, the phase-out range is not
subject to an annual cost-of-living
adjustment and remains $0 to $10,000.
The adjusted gross income limitation
under section 408A(c)(3)(B)(ii)(I)

739

for determining the maximum Roth
IRA contribution for married taxpay­
ers filing a joint return or for taxpay­
ers filing as a qualifying widow(er) is
increased from $198,000 to $204,000.
The adjusted gross income limitation
under section 408A(c)(3)(B)(ii)(II) for
all other taxpayers (other than married
taxpayers filing separate returns) is
increased from $125,000 to $129,000.
The applicable dollar amount under
section 408A(c)(3)(B)(ii)(III) for a
married individual filing a separate
return is not subject to an annual costof-living adjustment and remains $0.
Accordingly, under section 408A(c)(3)
(A), the adjusted gross income phaseout range for taxpayers making con­
tributions to a Roth IRA is $204,000
to $214,000 for married couples fil­
ing jointly, increased from $198,000
to $208,000. For singles and heads of
household, the income phase-out range
is $129,000 to $144,000, increased
from $125,000 to $140,000. For a mar­
ried individual filing a separate return,
the phase-out range is not subject to an
annual cost-of-living adjustment and
remains $0 to $10,000.
Drafting Information
The principal author of this notice is
Tom Morgan of the Office of the Asso­
ciate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes). However, other personnel from
the IRS participated in the development
of this guidance. For further information
regarding this notice, contact Mr. Morgan
at (202) 317-6700 or Greg Davis at (443)
853-5590 (not toll-free numbers).

November 22, 2021

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. 2021-46
TABLE OF CONTENTS
PART 1 – GENERAL
Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 741
Section 1.2 – What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 743
Section 1.3 – General Rules for Paper Forms W-2 and W-3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 743
Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 745
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. . . . . . . . . . . . 745
Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A) and Form W-3 Filed With the SSA. . . . . 748
Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2). . . . . . . . . . . 750
Section 2.4 – Electronic Delivery of Form W-2 and W-2c Recipient Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 753
PART 3 – ADDITIONAL INSTRUCTIONS
Section 3.1 – Additional Instructions for Form Printers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754
Section 3.2 – Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755
Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3 . . . . . . . . . . . . . 756
Section 3.4 – Order Forms and Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756
Section 3.5 – Effect on Other Documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 757
Section 3.6 – Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 757

November 22, 2021

740

Bulletin No. 2021–47

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 2021 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 2021 General Instructions for Forms W-2
and W-3 for details on how to complete these forms. See Section 3.4 for information on obtaining
the official IRS forms and instructions. See Sections 2.3 and 2.4 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 SSA-ap­
proved black-and-white Forms W-2 (Copy A) and Form W-3 are referred to as “substitute blackand-white Forms W-2 (Copy A)” and “substitute black-and-white Form W-3.”
Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee
statements should be emailed to Substituteforms@irs.gov. Please enter “Substitute Forms” on the
subject line. Or send your questions to:
I nternal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224
Any questions about the black-and-white Form W-2 (Copy A) and Form W-3 should be emailed
to copy.a.forms@ssa.gov or sent to:
Social Security Administration
Direct Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 341
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Note. You should receive a response from either the IRS or the SSA within 30 days.
.04 Some Forms W-2 that include logos, slogans, and advertisements (including advertisements
for tax preparation software) may be considered as suspicious or altered Forms W-2 (also known
as “questionable Forms W-2”). An employee may not recognize the importance of the employee
copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the
IRS has determined that logos, slogans, and advertising will not be allowed on Copy A of Forms
W-2, Forms W-3, or any employee copies reporting wages, with the following exceptions for the
employee copies.

Bulletin No. 2021–47

741

November 22, 2021

•

Forms may include the exact name of the employer or agent, primary trade name, trademark,
service mark, or symbol of the employer or agent.

•

Forms may include an embossment or watermark on the information return (and copies) that
is a representation of the name, a primary trade name, trademark, service mark, or symbol of
the employer or agent.

•

Presentation may be in any typeface, font, stylized fashion, or print color normally used by
the employer or agent, and used in a nonintrusive manner.

•

These items must not materially interfere with the ability of the recipient to recognize, under­
stand, and use the tax information on the employee copies.

The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on
any of the substitute form copies.
The information return and employee copies must clearly identify the employer’s name associated
with its employer identification number.
Logos and slogans may be used on permissible enclosures, such as a check or account statement,
but not on information returns and employee copies.
Forms W-2 and W-3 are subject to annual review and possible change. This revenue procedure
may be revised to state other requirements of the IRS and the SSA regarding the preparation and
use of substitute forms for Form W-2 and Form W-3 for wages paid during the 2021 calendar
year at a future date. If you have comments about the restrictions on including logos, slogans, and
advertising on information returns and employee copies, send or email your comments to: Internal
Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 1111 Constitution Ave.
NW, Room 6554, Washington, DC 20224, or Substituteforms@irs.gov.
.05 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized
customer service call site to answer questions related to information returns (Forms W-2, W-3,
W-2c, W-3c, 1099 series, 1096, etc.).
You can reach the call site at 866-455-7438 (toll free) or 304-263-8700 (not a toll-free number).
Persons with a hearing or speech disability with access to Telecommunication Device for the
Deaf (TDD) can call 304-579-4827 (not a toll-free number). You may also email questions to
mccirp@irs.gov. Do not submit employee information via email because it is not secure and the
information may be compromised.
File paper or electronic Forms W-2 (Copy A) with the SSA. IRS/IRB does not process Forms
W-2 (Copy A). However, IRS/IRB does process Form 8508, Request for Waiver From Filing
Information Returns Electronically, and Form 8809, Application for Extension of Time To File
Information Returns, for Forms W-2 (Copy A) and requests for an extension of time to furnish
the employee copies of Form W-2. See Publication 1220, Specifications for Electronic Filing of
Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, for information on waivers and extensions
of time.
.06 The following form instructions and publications provide more detailed filing procedures for
certain information returns.

November 22, 2021

•

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.

742

Bulletin No. 2021–47

Section 1.2 – What’s New

.01 Box 14 or separate statement reporting of coronavirus (COVID-19) related sick and
family leave wages. Employers must report the amount of qualified sick leave wages and qual­
ified family leave wages paid to employees under the Families First Coronavirus Response Act,
as amended by the American Rescue Plan Act, on either 2021 Forms W-2, Box 14, or on a sepa­
rate statement. See Notice 2021-53 available at www.irs.gov/irb/2021-39_IRB#NOT-2021-53, for
more information on how to report these amounts.
.02 Editorial changes. We made editorial changes. Redundancies were eliminated as much as
possible.

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

.01 Employers not filing electronically must file paper Forms W-2 (Copy A) along with Form
W-3 with the SSA by using either the official IRS form or a substitute form that exactly meets the
specifications shown in Parts 2 and 3 of this revenue procedure.
Note. Substitute territorial forms (W-2AS, W-2GU, W-2VI, W-3SS) must also conform to the
specifications as outlined in this revenue procedure. These forms require the form designa­
tion (“W-2AS,” “W-2GU,” “W-2VI”) on Form W-2 (Copy A) to be in black ink. If you are an
employer in the Commonwealth of the Northern Mariana Islands, you must contact Department
of Finance, Division of Revenue and Taxation, Commonwealth of the Northern Mariana Islands,
P.O. Box 5234 CHRB, Saipan, MP 96950 or www.finance.gov.mp/forms.php to get Form W-2CM
and instructions for completing and filing the form. For information on Forms 499R-2/W-2PR, go
to www.hacienda.gobierno.pr.
Employers may design their own statements to furnish to employees. Employee statements
designed by employers must comply with the requirements shown in Parts 2 and 3.
.02 Red-ink substitute forms that completely conform to the specifications contained in this reve­
nue procedure may be privately printed without prior approval from the IRS or the SSA. Only the
substitute black-and-white Forms W-2 (Copy A) and Form W-3 need to be submitted to the SSA
for approval, prior to their use (see Section 2.2).
.03 As in the past, SSA-approved black-and-white Forms W-2 (Copy A) and Form W-3 may be
generated using a printer by following all guidelines and specifications (also, see Section 2.2).
In general, regardless of the method of entering data, use black ink on Forms W-2 (Copy A) and
Form W-3, which provides better readability for processing by scanning equipment. Colors other
than black are not easily read by the scanner and may result in delays or errors in the processing of
Forms W-2 (Copy A) and Form W-3. The printing of the data should be centered within the boxes.
The size of the variable data must be printed in a font no smaller than 10-point.
Note. With the exception of the identifying number, the year, the form number for Form W-3, and
the corner register marks, the preprinted form layout for the red-ink Forms W-2 (Copy A) and
Form W-3 must be in Flint J-6983 red OCR dropout ink or an exact match.
.04 Substitute forms filed with the SSA and substitute copies furnished to employees that do not
conform to these specifications are unacceptable. Penalties may be assessed for not complying

Bulletin No. 2021–47

743

November 22, 2021

with the form specifications. Forms W-2 (Copy A) and Form W-3 filed with the SSA that do not
conform may be returned.
.05 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.
•

Submit a letter or email to the appropriate address in Section 1.1 citing the specification.

•

State your understanding of the specification.

•

Enclose an example (if appropriate) of how the form would appear if produced using your
understanding. Do not use actual employee information in the example.

•

Be sure to include your name, complete address, and phone number with your correspon­
dence. If you want the IRS to contact you via email, also provide your email address.

.06 Any questions about the specifications, especially those for the red-ink Form W-2 (Copy A)
and Form W-3, should be emailed to Substituteforms@irs.gov.
Please enter “Substitute Forms” on the subject line. Or send your questions to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224
Any questions about the substitute black-and-white Form W-2 (Copy A) and Form W-3 should be
emailed to copy.a.forms@ssa.gov or sent to:
Social Security Administration
Direct Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 341
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Note. You should receive a response within 30 days from either the IRS or the SSA.
.07 Forms W-2 and W-3 are subject to annual review and possible change. Therefore, employers
are cautioned against overstocking supplies of privately printed substitutes.
.08 Separate instructions for Forms W-2 and W-3 are provided in the 2021 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 2021 General Instructions for Forms W-2 and
W-3, online at www.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).

November 22, 2021

744

Bulletin No. 2021–47

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

.01 As of the date of publication of this revenue procedure, employers must file Forms W-2 (Copy
A) with the SSA electronically if they are required to file 250 or more for a calendar year unless
the IRS grants a waiver. However, see the Caution under E-filing in the 2021 General Instructions
for Forms W-2 and W-3 for any changes in this requirement. The SSA publication EFW2, Specifi­
cations 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. Doing so
will enhance the timeliness and accuracy of forms processing. You may visit the SSA’s employer
website at www.ssa.gov/employer. This helpful site has links to Business Services Online (BSO)
and tutorials on registering and using BSO to file your Forms W-2.
.05 Employers who do not comply with the electronic filing requirements for Form W-2 (Copy
A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file
Form W-2 information with the SSA electronically must not send the same data to the SSA on
paper Forms W-2 (Copy A). Any duplicate reporting may subject filers to unnecessary contacts
by the SSA or the IRS.
Part 2
Specifications for Substitute Forms W-2 and W-3

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

.01 The official IRS-printed red dropout ink Form W-2 (Copy A) and Form W-3 and their exact
substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute
Forms W-2 (Copy A) and Form W-3 with the SSA. The substitute forms must be exact replicas
of the official IRS forms with respect to layout and content because they will be read by scanner
equipment.
Note. Even the slightest deviation can result in incorrect scanning and may affect money amounts
reported for employees.
.02 Paper used for cut sheets and continuous-pinfed forms for substitute Form W-2 (Copy A) and
Form W-3 that are to be filed with the SSA must be white 100% bleached chemical wood, 18–20
pound paper only, optical character recognition (OCR) bond produced in accordance with the
following specifications.

Bulletin No. 2021–47

745

November 22, 2021

• Acidity: Ph value, average, not less than . . . . . . . . . . . . . . . . . . .
• Basis weight: 17 x 22 inch 500 cut sheets, pound . . . . . . . . . . . . . . .
• Metric equivalent—gm./sq. meter
(a tolerance of +5 pct. is allowed) . . . . . . . . . . . . . . . . . . . . . .
• 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 . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
• Porosity: Average, not less than—seconds . . . . . . . . . . . . . . . . . .
• Finish (smoothness): Average, each side—seconds . . . . . . . . . . . . . .
(for information only) the Sheffield equivalent—units . . . . . . . . . . . .
• Dirt: Average, each side, not to exceed—parts per million . . . . . . . . . .

4.5
18–20
68–75
50
80
40
82
68
0.0038
0.097

10
20–55
170-d200
8

Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.
.03 All printing of red-ink substitute Forms W-2 (Copy A) and Form W-3 must be in Flint red OCR
dropout ink except as specified below. The following must be printed in nonreflective black ink.
•

Identifying number “22222” for Forms W-2 (Copy A) and “33333” for Form W-3 at the top
of the forms.

•

Tax year at the bottom of the forms.

•

The four (4) corner register marks on the forms.

•

The form identification number (“W-3”) at the bottom of Form W-3.

•

All the instructions below Form W-3 beginning with “Send this entire page.... ” line to the
bottom of Form W-3.

.04 The vertical and horizontal spacing for all federal payment and data boxes on Forms W-2 and
W-3 must meet specifications. On Form W-3 and Form W-2 (Copy A), all the perimeter rules must
be 1-point (0.014-inch), while all other rules must be one-half point (0.007-inch). Vertical rules
must be parallel to the left edge of the form; horizontal rules parallel to the top edge.
.05 The official red-ink Form W-3 and Form W-2 (Copy A) are 7.50 inches wide. Employers
filing Forms W-2 (Copy A) with the SSA on paper must also file a Form W-3. Form W-3 must
be the same width (7.50 inches) as the Form W-2. One Form W-3 is printed on a standard size,
8.5 x 11-inch page. Two official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page
(exclusive of any snap-stubs).
.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are 0.50 inches
(1/2 inch). All margins must be free of printing except for the words “DO NOT STAPLE” on redink 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 (Copies A (and 1)) and “33333” for Form
W-3. No printing should appear anywhere near the identifying numbers.

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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 pin­
fed 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 2021 General
Instructions for Forms W-2 and W-3). Do not report the same federal tax data to the SSA on more
than one Form W-2 (Copy A). However, repeat the identifying information (employee’s name,
address, and SSN; employer’s name, address, and EIN) on each additional form.
.11 The checkboxes in box 13 of Form W-2 (Copy A) and in box b of Form W-3 must be 0.14
inches each. The space before the first checkbox is 0.24 inches; the space between the first and
second checkbox and between the second and third checkbox 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 instruc­
tions.” must be printed in Flint red OCR dropout ink in the same location as on the official Form
W-2 (Copy A). The words “For Privacy Act and Paperwork Reduction Act Notice, see the separate
instructions.” must be printed at the bottom of the page of Form W-3 in black ink.
.14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms
W-3 and W-2 (on each ply) in the same location as on the official IRS forms.
.15 All substitute Forms W-3 must include the instructions that are printed on the same sheet
below the official IRS form.
.16 The back of substitute Form W-2 (Copy A) and Form W-3 must be free of all printing.
.17 All copies must be clearly legible. Fading must be minimized to assure legibility.
.18 Chemical transfer paper is permitted for Form W-2 (Copy A) only if the following standards
are met.

Bulletin No. 2021–47

•

Only chemically backed paper is acceptable for Form W-2 (Copy A). Front and back chemi­
cally treated paper cannot be processed properly by scanning equipment.

•

Chemically transferred images must be black.

•

Carbon-coated forms are not permitted.

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November 22, 2021

.19 The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be
deleted from substitute Form W-2 (Copy A) and Form W-3.

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

.01 Specifications for the SSA-approved substitute black-and-white Forms W-2 (Copy A) and
Form W-3 are similar to the red-ink forms (Section 2.1) except for the items that follow (see
Exhibits D and E). Exhibits are samples only and must not be downloaded to meet tax obligations.
1.

Forms must be printed on 8.5 x 11-inch single-sheet paper only. There must be two Forms
W-2 (Copy A) printed on a page. There must be no horizontal perforations between the two
Forms W-2 (Copy A) on each page.

2.

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

3.

The data and forms must be programmed to print simultaneously. Forms cannot be produced
separately from wage data entries.

4.

The forms must not contain corner register marks.

5.

The forms must not contain any shaded areas, including those boxes that are entirely shaded
on the red-ink forms.

6.

Identifying numbers on both Form W-2 (Copy A) (“22222”) and Form W-3 (“33333”) must
be preprinted in 14-point Arial bold font or a close approximation.

7.

The form numbers (“W-2” and “W-3”) must be in 18-point Arial font or a close approxima­
tion. The tax year (for example, “2021”) on Forms W-2 (Copy A) and Form W-3 must be in
20-point Arial bold font or a close approximation.

8.

No part of the box titles or the data printed on the forms may touch any of the vertical or
horizontal lines, nor should any of the data intermingle with the box titles. The data should be
centered in the boxes.

9.

Do not print any information in the margins of the substitute black-and-white Forms W-2 (Copy
A) and Form W-3 (for example, do not print “DO NOT STAPLE” in the top margin of Form W-3).

10. The word “Code” must not appear in box 12 on Form W-2 (Copy A).
11. A 4-digit vendor code preceded by four zeros and a slash (for example, 0000/9876) must
appear in 12-point Arial font, or a close approximation, under the tax year in place of the Cat.
No. on Form W-2 (Copy A) and in the bottom right corner of the “For Official Use Only” box
at the bottom of Form W-3. Do not display the form producer’s EIN to the left of “Department
of the Treasury.” The vendor code will be used to identify the form producer.
12. Do not print Catalog Numbers (Cat. No.) on either Form W-2 (Copy A) or Form W-3.
13. Do not print the checkboxes in:
•

Box 13 of Form W-2 (Copy A). The “X” should be programmed to be printed and cen­
tered directly below the applicable box title.

14. Do not print dollar signs. If there are no money amounts being reported, the entire field should
be left blank.
15. The space between the two Forms W-2 (Copy A) is 1.33 inches.

November 22, 2021

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.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
2021 will be accepted for approval by the SSA. Questions regarding other red-ink forms (that is,
red-ink Forms W-2c, W-3c, 1099 series, 1096, etc.) must be directed to the IRS only.
.03 You will be required to send one set of blank and one set of dummy-data substitute black-andwhite Forms W-2 (Copy A) and Forms W-3 for approval. Sample data entries should be filled in
to the maximum length for each box entry, preferably using numeric data or alpha data, depend­
ing upon the type required to be entered. The “VOID” checkbox must be electronically checked
on the dummy-data substitute black-and-white Form W-2 (Copy A). All “Xs” must show in box
13 centered under the applicable checkbox titles on the dummy-data substitute black-and-white
Form W-2 (Copy A). All checkboxes on the dummy-data substitute black-and-white Form W-3
must be electronically checked in box b (Kind of Payer, Kind of Employer, and Third-Party sick
pay). Include in your submission the name, telephone number, fax number, and email address of
a contact person who can answer questions regarding your sample forms.
.04 To receive approval, you may first contact the SSA via email at copy.a.forms@ssa.gov to
obtain a template and further instructions. Send your 2021 sample substitute black-and-white
Forms W-2 (Copy A) and Forms W-3 to:
Social Security Administration
Direct Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 341
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Send your sample forms via private mail carrier or certified mail in order to verify their receipt.
You can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample
forms.
.05 Vendor codes from the National Association of Computerized Tax Processors (NACTP) are
required by those companies producing the W-2 family of forms as part of a product for resale to
be used by multiple employers and payroll professionals. Employers developing Forms W-2 or
W-3 to be used only for their individual company require a vendor code issued by the Social
Security Administration.
.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on
the sample substitute black-and-white Forms W-2 (Copy A) and Forms W-3. Forms not containing
a vendor code will be rejected and will not be submitted for testing or approval. If you have a valid
vendor code provided to you through the NACTP, you should use that code. If you do not have a
valid vendor code, contact the Social Security Administration via email at copy.a.forms@ssa.gov
to obtain an SSA-issued code. (Additional information on vendor codes may be obtained from the
SSA or the NACTP via email at president@nactp.org.)
.07 If you use forms produced by a vendor and have questions concerning approval, do not
send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a
copy of SSA’s dated approval notice supplied to that vendor.
.08 In response to feedback from the user community, the SSA (and the IRS) have added a 2-D
barcoded version for the substitute Form W-2 and Form W-3 to the list of acceptable submission
formats. This version is an optional alternative to the nonbarcoded substitute Forms W-2 and W-3.
Both versions are fully supported by the SSA. At this time, neither the IRS nor the SSA mandates
the use of 2-D barcoded substitute forms.

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November 22, 2021

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 con­
sidered the submission. This also occurs when the barcode is not read correctly. The information
on the form needs to be manually keyed into the database.
To get the barcode information:
•

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

•

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

•

Download the substitute W3/W2 2-D barcoding standards from www.ssa.gov/employer/sub­
BarCodeStd.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 dimen­
sions of the official IRS form to allow space for reporting additional information, including addi­
tional entries such as withholding for health insurance, union dues, bonds, or charity in box 14.
The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A, which
is filed with the SSA.
Note. Employee copies (Copies B, C, and 2 of Form W-2) may be furnished electronically if
employees give their consent (as described in Treasury Regulations Section 31.6051-1(j)). See
also Publication 15-A, Employer’s Supplemental Tax Guide.
.02 The minimum dimensions for employee copies only (not Copy A) of Form W-2 should be 2.67
inches deep by 4.25 inches wide. The maximum dimensions should be no more than 6.50 inches
deep by no more than 8.50 inches wide.
Note. The maximum and minimum size specifications in this document are for tax year 2021 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
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.

November 22, 2021

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.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 perfo­
rations 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 electron­
ically to employees (as described in Treasury Regulations Section 31.6051-1(j)). However, these
employees should be cautioned to carefully separate the copies of Form W-2. See Publication
15-A for information on electronically furnishing Forms W-2 to employees.
.06 Interleaved carbon and chemical transfer paper employee copies must be clearly legible. Fad­
ing must be minimized to assure legibility.
.07 The electronic tax logo on the IRS official employee copies is not required on any of the sub­
stitute 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 infor­
mation 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 consid­
erations is allowed in the upper right.

•

Boxes 1 through 6 must each be a minimum of 1 ⅛ inches wide x ¼ inch deep.

•

Other required boxes are:
a)

Employee’s social security number

b) Employer identification number (EIN)
c)

Employer’s name, address, and ZIP code

e)

Employee’s name

f)

Employee’s address and ZIP code

Identifying items must be present on the form and be in boxes similar to those on the official IRS
form. However, they may be placed in any location other than the top or upper right. You do not

Bulletin No. 2021–47

751

November 22, 2021

need to use the lettering system (a–c, e– f) used on the official IRS form. The employer identifica­
tion 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 descrip­
tion.
•

“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 notifi­
cation using similar wording must be provided to each employee.
.11 The tax year (for example, 2021) must be clearly printed on all copies of substitute Form W-2.
It is recommended (but not required) that this information be in the middle at the bottom of the
Form W-2. The use of 24-pt. OCR-A font is recommended (but not required).
.12 Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point rule or highlighted in
some manner to distinguish them. If “Allocated tips” are being reported, it is recommended (but
not required) that box 8 also be outlined. If reported, “Social security tips” (box 7) must be shown
separately from “Social security wages” (box 3).
Note. Boxes 8 and 9 may be omitted if not applicable.
.13 If employers are required to withhold and report state or local income tax, the applicable
boxes are also considered core information and must be placed at the bottom of the form. State
information is included in:
•

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

•

Box 16 (State wages, tips, etc.)

•

Box 17 (State income tax)

Local information is included in:
•

Box 18 (Local wages, tips, etc.)

•

Box 19 (Local income tax)

•

Box 20 (Locality name)

.14 Boxes 7 through 14 may be omitted from substitute employee copies unless the employer must
report any of that information to the employee. For example, if an employee did not have “Social
security tips” (box 7), the form could be printed without that box. But, if an employer provided

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dependent care benefits, the amount must be reported separately, shown in box 10, and labeled
“Dependent care benefits.”
.15 Employers may enter more than four codes in box 12 of substitute Copies B, C, and 2 (and 1
and D) of Form W-2, but each entry must use Codes A–HH (see the 2021 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 2021 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 bene­
fits that the employer does not provide.)
.20 Employers must notify their employees who have no income tax withheld that they may be
able to claim a tax refund because of the earned income credit (EIC). They will meet this notifica­
tion requirement if they furnish a substitute Form W-2 with the EIC notice on the back of Copy B,
IRS Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or on their
own statement containing the same wording. They may also change the font on Copies B, C, and 2
so that the EIC notification and Form W-2 instructions fit differently. For more information about
notification requirements, see Notice 1015, “Have You Told Your Employees About the Earned
Income Credit (EIC)?”
Note. An employer does not have to notify any employee who claimed exemption from withhold­
ing on Form W-4, Employee’s Withholding Certificate, for the calendar year.

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

.01 If you are required to furnish a Form W-2 or W-2c written statement (Copy B or an acceptable
substitute) to a recipient, you may furnish the statement electronically instead of on paper.
If you meet the requirements listed below, you are treated as furnishing the statement timely.
.02 The recipient must consent in the affirmative and not have withdrawn the consent before the
statement is furnished. The consent by the recipient must be made electronically in a way that
shows that he or she can access the statement in the electronic format in which it will be furnished.
You must notify the recipient of any hardware or software changes prior to furnishing the state­
ment. A new consent to receive the statement electronically is required after any new hardware or
software is put into service.

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November 22, 2021

To furnish Forms W-2 electronically, you must meet the following disclosure requirements as
described in Treasury Regulations Section 31.6051-1(j) and Publication 15-A and provide a clear
and conspicuous statement of each requirement to your employees.
•

The employee must be informed that he or she will receive a paper Form W-2 if consent isn’t
given to receive it electronically.

•

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

•

The employee must be informed of any procedure for obtaining a paper copy of his or her
Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of
his or her consent to receiving his or her Form W-2 electronically.

•

The employee must be notified about how to withdraw a consent and the effective date and
manner by which the employer will confirm the withdrawn consent.

•

The employee must also be notified that the withdrawn consent doesn’t apply to the previ­
ously issued Forms W-2.

•

The employee must be informed about any conditions under which electronic Forms W-2 will
no longer be furnished (for example, termination of employment).

•

The employee must be informed of any procedures for updating his or her contact informa­
tion that enables the employer to provide electronic Forms W-2.

•

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

.03 Additionally, you must:
•

Ensure the electronic format complies with the guidelines in this document and contains all
the required information described in the 2021 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 Janu­
ary 31 due date through October 15 of that year.

•

Inform the recipient in person, electronically, or by mail, of the posting and how to access and
print the statement.
Part 3
Additional Instructions

Section 3.1 – Additional Instructions for Form Printers

.01 If paper copies are used for filing with the SSA, the substitute copies of Forms W-2 (either
red-ink or substitute black-and-white forms) must be assembled in the same order as the official
IRS Forms W-2. Copy A must be first, followed sequentially by perforated sets (Copies 1, B, C,
2, and D).
.02 The substitute form to be filed by the employer with the SSA must carry the designation
“Copy A.”
Note. Electronic filers do not submit either red-ink or substitute black-and-white paper Form W-2
(Copy A) or Form W-3 to the SSA.

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.03 Employers must retain a copy of Forms W-2 and W-3 (or be able to reconstruct the informa­
tion) 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 cop­
ies and photocopies are unacceptable.
.02 Employers should type or machine-print data entries on plain paper forms whenever possible.
Ensure good quality by using a high-quality typeface, inserting data in the middle of blocks that
are well separated from other printing and guidelines, and taking any other measures that will
guarantee clear, sharp images. Black ink must be used with no script type, inverted font, italics, or
dual-case alpha characters.
Note. 12-point Courier font is preferred by the SSA.
.03 Form W-2 (Copy A) requires decimal entries for wage data. Do not print dollar signs with
money amounts on Forms W-2 (Copy A) and Form W-3.
.04 The employer must provide a machine-scannable Form W-2 (Copy A). The employer must
also provide employee copies (Copies B, C, and 2) that are legible and able to be photocopied (by
the employee). Do not print any data in the top margin of the payee copies of the forms.
Note. Do not print Forms W-2 (Copy A) on double-sided paper.
.05 Any printing in box d (Control number) on Form W-2 or box a (Control number) on Form W-3
may not touch any vertical or horizontal lines and should be centered in the box.
.06 The filer’s employer identification number (EIN) must be entered in box b of Form W-2 and
box e of Form W-3. The EIN entered on Form(s) W-2 (box b) and Form W-3 (box e) must be
the same as on Forms 941, 941-SS, 943, 944, CT-1, Schedule H (Form 1040), or any other cor­
responding forms filed with the IRS. Be sure to use EIN format (00-0000000) rather than SSN
format (000-00-0000).
.07 The employer’s name, address, and EIN may be preprinted.

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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 the following.
•

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

•

Each IRS form contains (in or near the upper right corner) the OMB approval number, if
assigned. (The official OMB numbers may be found on the official IRS printed forms and are
also shown on the forms in the Exhibits in Section 3.6.)

•

Each IRS form (or its instructions) states:

1.

Why the IRS needs the information,

2.

How it will be used, and

3.

Whether or not the information is required to be furnished to the IRS.

.02 This information must be provided to any users of official or substitute IRS forms or instruc­
tions.
.03 The OMB requirements for substitute IRS Form W-2 and Form W-3 are the following.
•

Any substitute form or substitute statement to a recipient must show the OMB number as it
appears on the official IRS form.

•

The OMB number for both Form W-2 (Copy A) and Form W-3 is 1545-0008 and must appear
exactly as shown on the official IRS form.

•

For any copy of Form W-2 other than Copy A, the OMB number must use one of the follow­
ing formats.

1.

OMB No. 1545-0008 (preferred), or

2.

OMB # 1545-0008 (acceptable).

.04 Any substitute Form W-2 (Copy A only) and Form W-3 must state “For Privacy Act and
Paperwork Reduction Act Notice, see the separate instructions.” If no instructions are provided to
users of your forms, you must furnish them with the exact text of the Privacy Act and Paperwork
Reduction Act Notice in the 2021 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 www.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.

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Section 3.5 – Effect on Other Documents

.01 Revenue Procedure 2020-38, I.R.B. 2020-36, dated August 31, 2020 (reprinted as Publication
1141, Revised 08-2020), is superseded.

Section 3.6 – Exhibits

Exhibits A through F provide the general measurements for Forms W-2 and W-3 as discussed in
this revenue procedure. Certain exhibits show a 0000/ in the location designated for your vendor
code. See Section 2.2.01, item 11, and Section 2.2.05 for more information.
Exhibit A — Form W-2 (Copy A) (Red-Ink) 2021
Exhibit B — Form W-2 (Copy B) 2021
Exhibit C — Form W-3 (Red-Ink) 2021
Exhibit D — Form W-2 (Copy A) (Substitute Black-and-White) 2021
Exhibit E — Form W-3 (Substitute Black-and-White) 2021
Exhibit F — F
 orm W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical
Formats)

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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 pub­
lished 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 confu­
sion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub­
lished 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 pub­
lished ruling that is not considered deter­
minative 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 sub­
stance 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 rul­
ings in the series.
Suspended is used in rare situations
to show that the previous published rul­
ings 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. 2021–47

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.

i

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.

November 22, 2021

Numerical Finding List1
Bulletin 2021–47

Announcements:
2021-12, 2021-31 I.R.B. 267
2021-13, 2021-33 I.R.B. 314
2021-14, 2021-33 I.R.B. 315

AOD:
2021-4, 2021-47 I.R.B. 725

Notices:
2021-39, 2021-27 I.R.B. 3
2021-40, 2021-28 I.R.B. 15
2021-41, 2021-29 I.R.B. 17
2021-42, 2021-29 I.R.B. 19
2021-38, 2021-30 I.R.B. 155
2021-44, 2021-31 I.R.B. 166
2021-45, 2021-31 I.R.B. 170
2021-47, 2021-32 I.R.B. 269
2021-46, 2021-33 I.R.B. 303
2021-48, 2021-33 I.R.B. 305
2021-49, 2021-34 I.R.B. 316
2021-43, 2021-35 I.R.B. 332
2021-50, 2021-35 I.R.B. 333
2021-51, 2021-36 I.R.B. 361
2021-52, 2021-38 I.R.B. 381
2021-53, 2021-39 I.R.B. 438
2021-54, 2021-41 I.R.B. 457
2021-55, 2021-41 I.R.B. 461
2021-58, 2021-43 I.R.B. 660
2021-59, 2021-43 I.R.B. 664
2021-57, 2021-44 I.R.B. 706
2021-56, 2021-45 I.R.B. 716
2021-60, 2021-45 I.R.B. 719
2021-35, 2021-46 I.R.B. 723
2021-61, 2021-47 I.R.B. 738

Revenue Procedures:—Continued
2021-34, 2021-35 I.R.B. 337
2021-35, 2021-35 I.R.B. 355
2021-36, 2021-35 I.R.B. 357
2021-37, 2021-38 I.R.B. 385
2021-38, 2021-38 I.R.B. 425
2021-39, 2021-38 I.R.B. 426
2021-40, 2021-38 I.R.B. 426
2021-41, 2021-39 I.R.B. 443
2021-32, 2021-42 I.R.B. 465
2021-44, 2021-42 I.R.B. 469
2021-42, 2021-43 I.R.B. 666
2021-46, 2021-47 I.R.B. 740

Revenue Rulings:
2021-12, 2021-27 I.R.B. 1
2021-13, 2021-30 I.R.B. 152
2021-14, 2021-31 I.R.B. 164
2021-19, 2021-42 I.R.B. 470
2021-15, 2021-35 I.R.B. 331
2021-16, 2021-36 I.R.B. 359
2021-17, 2021-37 I.R.B. 362
2021-18, 2021-40 I.R.B. 447
2021-21, 2021-44 I.R.B. 704
2021-22, 2021-47 I.R.B. 726

Treasury Decisions:
9951, 2021-30 I.R.B. 25
9952, 2021-39 I.R.B. 428
9953, 2021-39 I.R.B. 430
9956, 2021-41 I.R.B. 449
9957, 2021-41 I.R.B. 452
9955, 2021-42 I.R.B. 471

Proposed Regulations:
REG-107705-21, 2021-30 I.R.B. 162
REG-102951-16, 2021-32 I.R.B. 272
REG-109077-21, 2021-39 I.R.B. 445
REG-100718-21, 2021-42 I.R.B. 653
REG-107707-21, 2021-42 I.R.B. 657

Revenue Procedures:
2021-28, 2021-27 I.R.B. 5
2021-29, 2021-27 I.R.B. 12
2021-24, 2021-29 I.R.B. 19
2021-14, 2021-30 I.R.B. 158
2021-30, 2021-31 I.R.B. 172
2021-31, 2021-33 I.R.B. 324
2021-33, 2021-34 I.R.B. 327

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin
2021–52, dated December 27, 2021.
1

November 22, 2021

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Bulletin No. 2021–47

Finding List of Current Actions on
Previously Published Items1
Bulletin 2021–47

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin
2021–52, dated December 27, 2021.
1

Bulletin No. 2021–47

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November 22, 2021

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A8a4a3f0023aa3cf0. Public record. Not legal advice.