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Revenue Procedure 2006-19 Reprinted from IR Bulletin 2006-13 Dated March 27, 2006 Publication 1223 General Rules and Specifications for Substitute Forms W-2c and W-3c IRS Department of the Treasury Internal Revenue Service Publication 1223 (Rev. 3-2006) Catalog Number 61278W www.irs.gov Rev. Proc. 2006-19 TABLE OF CONTENTS Section 1 - Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 2 - What’s New . . .
  RevenueProcedure2006-19 Reprinted from IR Bulletin 2006-13Dated March 27, 2006 Publication 1223General Rules andSpecifications for SubstituteForms W-2c and W-3c IRS Department of the Treasury Internal Revenue Service Publication 1223 (Rev. 3-2006) Catalog Number 61278W www.irs.gov  Rev. Proc. 2006-19 TABLE OF CONTENTS Section 1 - Purpose............................................................ 1Section 2 - What’s New ....................................................... 2Section 3 - Filing Forms W-2c and W-3c Electronically ......................... 4Section 4 - Requirements for Substitute Paper Copies of Red-Ink Forms W-2c(Copy A) and W-3c That Will Be Filed With the SSA ............. 4Section 5 - Requirements for Laser-Printed Substitute Forms W-2c (Copy A) andW-3c That Will Be Filed With the SSA........................... 6Section 6 - Requirements for Substitute Privately-Printed Forms W-2c (Copies B,C, and 2) Furnished to Employees................................ 8Section 7 - Instructions for Employers.......................................... 9Section 8 - OMB Requirements for Both Red-Ink and Laser-Printed SubstituteForms .......................................................... 10Section 9 - Reproducible Copies of Forms...................................... 11Section 10 - Effect on Other Documents........................................ 11Section 11 - Exhibits .......................................................... 11 Section 1 - Purpose .01 The purpose of this revenue procedure is to state the requirements of the InternalRevenue Service (IRS) and the Social Security Administration (SSA) regarding thepreparation and use of substitute forms for Form W-2c, Corrected Wage and TaxStatement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. .02 The official IRS Form W-2c is a six-part form and the official IRS Form W-3c isa one-part form. Paper substitutes conforming to the specifications contained in thisdocument may be privately-printed without the prior approval of the IRS or the SSA. Note. Both paper substitute forms filed with the SSA, and those furnished to employees,that do not totally conform to these specifications are not acceptable. Forms W-2c (CopyA) and Forms W-3c that do not conform may be returned. In addition, penalties may beassessed. .03 Substitute forms should not be submitted to either the IRS or the SSA for specificapproval. If you are uncertain of any specification and want clarification, do the following.1. Submit a letter to the appropriate address below citing the specification.2. State your understanding of the specification.3. Enclose an example (if appropriate) of how the form would appear if producedusing your understanding.4. Be sure to include your name, complete address, phone number, and, if applicable,your email address with your correspondence.1  .04 Any questions about the specifications, especially those for the red-ink Form W-2c(Copy A) and Form W-3c, should be emailed to *taxforms@irs.   gov . (The asterisk mustbe included in the address.) Please enter “Substitute Forms” on the subject line. Or send your questions to:Internal Revenue ServiceAttn: Substitute Forms ProgramSE:W:CAR:MP:T:T:SP, IR 64061111 Constitution Ave., NWWashington, DC 20224Any questions about the black-and-white laser-printed Form W-2c (Copy A) and FormW-3c should be emailed to laser.    forms@ssa.   gov or sent to:Social Security AdministrationData Operations Center Attn: Laser Forms Approval, Room 3591150 E. Mountain DriveWilkes-Barre, PA 18702-7997 Note. You should receive a response from either the IRS or the SSA within 30 days. .05 The IRS maintains a centralized Customer Service call site at its EnterpriseComputing Center – Martinsburg (ECC) to answer questions related to informationreturns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can reach thecall site at 304-263-8700 (not a toll-free number) or 1-866-455-7438 (toll-free). TheTelecommunication Device for the Deaf (TDD) number is 304-267-3367 (not a toll-freenumber). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30p.m. Eastern time. You may also send questions to the call site via the Internet at mccir     p@irs.   gov . IRS/ECC does not process information returns that are filed on paper forms. .06 The following form instructions and publications provide more detailed filingprocedures for certain information returns. ã Instructions for Forms W-2 and W-3. ã Instructions for Forms W-2c and W-3c (Rev. January 2006). ã Publication 1141, General Rules and Specifications for Substitute Forms W-2and W-3. Section 2 - What’s New .01 We are revising this revenue procedure, which will be reproduced as Publication 1223,General Rules and Specifications for Substitute Forms W-2c and W-3c, because FormsW-2c and W-3c were revised in January 2006. Publication 1223 will only be availableonline at www.irs.   gov . Several changes have been made to Forms W-2c and W-3c sincethey were previously revised in December 2002. The major changes include the following.2  ã The Social Security Administration (SSA) will not accept magnetic mediasubmissions after December 31, 2006. ã The top margin of Form W-3c is now .5 inches from the top rule of the form to thetop of the page, instead of .5 inches from the top wording (DO NOT CUT, FOLDOR STAPLE) to the top of the page. ã We added a separate entry field to box (e) (employee’s name) on Form W-2c for employee suffix names such as “Jr.” or “Sr.” ã You can file Forms W-2c and W-3c electronically by visiting the SSA’s Employer ReportingInstructionsandInformationwebsiteat www.socialsecurity.gov/em    plo    yer  ,selecting “Electronically File Your W-2cs”, and logging into “Business ServicesOnline.” SSA’s “Create Forms W-2c Online” option allows you to create “fill-in”versions of Forms W-2c and Forms W-3c for filing with the SSA and to printout copies of the forms for filing with state or local governments, distribution toyour employees, and for your records. ã Box (c) on Form W-2c is now “Corrected SSN and/or name” and must be checkedif the SSN and/or name is being corrected. ã A checkbox in box (c) on Form W-3c for new Form 944 and Form 944-SS has beenadded. Form 944 and Form 944-SS are new forms that must be filed by certainemployers instead of Form 941 or Form 941-SS beginning with calendar year 2006. ã The “Sec. 218” checkbox in box (c) on Form W-3c has been eliminated. Stateand local governments filing Forms W-2c to report Social Security coverage for employees under a section 218 agreement should write “Section 218 Agreement” inthe lower-left corner of box (c) on Form W-3c. ã Form W-3c PR is 7.3 inches wide and should be printed on 8.5 x 11-inch paper witha .5-inch top margin and .6-inch left and right margins. .02 The following changes have been made to Publication 1223 since the last revision(May 2003). ã Because magnetic media is being eliminated as a filing method, all references tomagnetic media were deleted. ã For timeliness, to save printing expenses, and because users of Publication 1223have access to the Internet and the IRS website, Publication 1223 will now only bereleased for downloading from the IRS website. However, this revenue procedurewill continue to be released in printed form in the Internal Revenue Bulletin. ã We expanded the guidelines for the laser-print substitute Forms W-2c and W-3c byadding specifications to Section 5.03. ã We have included information about the IRS’ Enterprise Computing Center’s callsite for answering questions relating to information returns. ã Corrected payee statements (Copies B, C, and 2 of Forms W-2c) may be furnishedelectronically if employees give their consent. See also Publication 15-A,Employer’s Supplemental Tax Guide. ã We made editorial changes. Redundancies were eliminated as much as possible.3
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