Internal Revenue Bulletin 2020-36 (PDF rendition): IRS Announcements

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Bulletin No. 2020–36
August 31, 2020
HIGHLIGHTS
OF THIS ISSUE
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. 2020-38, page 522.
This procedure provides specifications for the private print-
ing of red-ink substitutes for the 2020 Forms W-2 and W-3.
This procedure will be produced as the next revision of Publi-
cation 1141. Rev. Proc. 2019-28 is superseded.
EMPLOYEE PLANS
Announcement 2020-14, page 549.
This announcement provides that user fees relating to certain
requests for letter rulings and determination letters submit-
ted to Employee Plans Rulings and Agreements will increase
in four categories, effective January 4, 2021.
Notice 2020-60, page 514.
The notice provides procedures for the election of alterna-
tive minimum funding standards for defined benefit pension
plans sponsored by community newspapers under § 430(m),
which was added by § 115 of the SECURE Act. The draft
notice also provides guidance and relief with respect to the
election under § 430(m).
Notice 2020-64, page 519.
This notice sets forth updates on the corporate bond month-
ly yield curve, the corresponding spot segment rates for Au-
gust 2020 used under § 417(e)(3)(D), the 24-month average
segment rates applicable for August 2020, and the 30-year
Treasury rates, as reflected by the application of § 430(h)(2)
(C)(iv).
INCOME TAX
Rev. Proc. 2020-39, page 546.
This revenue procedure addresses normalization issues
that have arisen or are anticipated in ratemaking pro-
ceedings due to the corporate tax rate decrease that
was included in the Tax Cuts and Jobs Act, Pub. L. 115-
97 (131 Stat 2054), enacted on December 22, 2017.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force 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 of-
ficial 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 sub-
stantive rulings necessary to promote a uniform application
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modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal 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 rul-
ings 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, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
August 31, 2020 Bulletin No. 2020–36

Part III
Election of Alternative
Minimum Funding
Standards for Community
Newspaper Plans
Notice 2020-60
I. Purpose
This notice provides guidance regard-
ing the election of alternative minimum
funding standards for certain defined ben-
efit pension plans under § 430(m) of the
Internal Revenue Code (Code), which was
added by section 115 of the Setting Every
Community Up for Retirement Enhance-
ment Act of 2019 (SECURE Act), Divi-
sion O of the Further Consolidated Appro-
priations Act, 2020, Pub. L. No. 116-94
(133 Stat. 2534). In addition to summariz-
ing the relevant provisions of § 430(m),
this notice:
• Specifies the applicable United States
Treasury obligation yield curve that is
used to determine the present value of
certain increases in benefits;
• Sets forth rules and procedures relat-
ing to the election under § 430(m),
including a limited period for plan
sponsors to make the election for pri-
or years;
• Provides relief related to the impact
of the election on the application of §
436;
• Provides additional flexibility under §
430 to facilitate retroactive elections;
and
• Provides guidance on the reporting
requirements that reflect the effect of
the election.
II. Background
Section 115(a) of the SECURE Act
added § 430(m) to the Code to permit the
plan sponsor of a community newspaper
plan under which no participant has had
an increase in accrued benefit after De-
cember 31, 2017, to elect to have alterna-
tive minimum funding standards apply to
the plan in lieu of the minimum funding
requirements that would otherwise ap-
ply under § 430.
1
Pursuant to § 430(m)
(2), any election under § 430(m) is to be
made at such time and in such manner as
prescribed by the Secretary, and once an
election is made with respect to a plan
year, it will apply to all subsequent plan
years unless revoked with the consent of
the Secretary.
The term “community newspaper
plan” means a defined benefit plan main-
tained by an employer that, as of Decem-
ber 31, 2017, publishes and distributes a
daily newspaper that primarily serves a
metropolitan area with a population of at
least 100,000 in a single state,
2
but only if
the employer satisfies the ownership and
control requirements of § 430(m)(4)(A)
(ii) through (iv). If the plan sponsor makes
the election under § 430(m) for its com-
munity newspaper plan, the election also
applies to all other defined benefit plans
sponsored by any member of the same
controlled group. Section 430(m)(5) de-
fines the controlled group for purposes of
§ 430(m) as all persons treated as a single
employer under § 414(b), (c), (m), or (o)
as of December 20, 2019 (the date of en-
actment of the SECURE Act).
If the § 430(m) alternative minimum
funding standards apply to a plan (in-
cluding a plan sponsored by a member of
the controlled group), the interest rates in
§ 430(m)(3)(A) (rather than the interest
rates in § 430(h)(2)) are used, the rules
of § 430(i) do not apply, and any short-
fall amortization base is amortized over a
30-year period. For the first plan year for
which the alternative minimum funding
standards apply, all shortfall amortization
bases for prior plan years (and associated
amortization installments) are eliminated,
and a new shortfall amortization base is
determined using an interest rate of 8 per-
cent to calculate the funding target (and,
if applicable under § 430(g)(3)(B), the
value of plan assets). The new shortfall
amortization base is amortized over a 30-
year period also using an 8 percent interest
rate.
3
Pursuant to § 430(m)(3)(A)(ii), in the
case of a plan that has an increase in ac-
crued benefits (or any increase in other
benefits under the plan) in a plan year
with respect to which the election is in
effect, the present value of that increase,
determined using the United States Trea-
sury obligation yield curve for the val-
uation date for the plan year, must be
included in the funding target and target
normal cost (as applicable). Thus, for
example, if a sponsor of the community
newspaper plan makes an election un-
der § 430(m) that applies beginning with
the calendar year 2018 plan year, and a
member of the plan sponsor’s controlled
group maintains a defined benefit plan
with a calendar year plan year that pro-
vides ongoing benefit accruals, then for
the January 1, 2020 valuation of that con-
trolled group member’s plan, the portion
of the funding target that is attributable
to the benefit accruals from 2018 and
2019 (and the expected accruals for 2020
included in target normal cost) must be
determined using the United States Trea-
sury obligation yield curve.
For later plan years for which the elec-
tion applies to a plan, any new shortfall
amortization base that is established will
be amortized using a 30-year period and
an 8 percent interest rate.
III. Applicable United States Treasury
obligation yield curve
The United States Treasury obligation
yield curves that are to be used under
§ 430(m)(3)(A)(ii) are set out at https://
home.treasury.gov/data/treasury-coupon-
issues-and-corporate-bond-yield-curves/
1
Section 115(b) of the SECURE Act also added § 303(m) to the Employee Retirement Income Security Act of 1974 (Pub. L. No. 93-406 (88 Stat. 829)), as amended (ERISA). Section 303(m)
of ERISA provides rules that generally are parallel to the rules of § 430(m) of the Code. Under § 101 of Reorganization Plan No. 4 of 1978 (43 FR 47713) and § 3002(c) of ERISA, the Sec-
retary of the Treasury has interpretive jurisdiction over the subject matter addressed in this notice for purposes of ERISA, as well as the Code. Thus, the provisions of this notice relating to §
430 of the Code also apply for purposes of § 303 of ERISA, and the provisions of this notice relating to § 436 of the Code also apply for purposes of § 206(g) of ERISA.
2
Under § 303(m)(4)(A)(i) of ERISA, the employer may either publish and distribute a community newspaper or publish and distribute one or more community newspapers in the same state.
3
The effect of the election is prospective, beginning with the first year for which the election applies, and it does not have any impact on prior unpaid minimum required contributions.
August 31, 2020 514 Bulletin No. 2020–36

treasury-coupon-issues (Treasury yield
curve website). That webpage provides
links to a number of yield curves for each
month. Pursuant to § 430(m)(3)(A)(iii),
the yield curve that applies to a plan de-
pends on whether the valuation date for
the plan year is the first day of a month,
the last day of a month, or another day
within a month.
If the plan’s valuation date is the first
day of a month, the applicable yield curve
is the daily yield curve for the last busi-
ness day of the prior month. That curve
can be found on the Treasury yield curve
website by selecting the “TNC Treasury
Yield Curve Spot Rates, End of Month”
link for the applicable year and finding
the curve for the applicable month on the
spreadsheet.
If the plan’s valuation date is the last
day of a month, the applicable yield curve
is the daily yield curve for the last busi-
ness day of the month. That curve can be
found on the Treasury yield curve web-
site by selecting the “TNC Treasury Yield
Curve Spot Rates, End of Month” link for
the applicable year and finding the curve
for the month on the spreadsheet.
If the plan’s valuation date is neither
the first day of a month nor the last day of
a month, the applicable yield curve is the
monthly average of the daily yield curves
for that month. That monthly average
yield curve can be found on the Treasury
yield curve website by selecting the “TNC
Treasury Yield Curve Spot Rates, Month-
ly Average” link for the applicable year
and finding the curve for the month on the
spreadsheet.
IV. Rules relating to the making and
duration of an election under § 430(m)
A. Manner of election
An election to apply § 430(m) to a
community newspaper plan must be made
by the plan sponsor and be provided in
writing to the community newspaper
plan’s enrolled actuary, plan administra-
tor, and all members of the plan sponsor’s
controlled group. The election must iden-
tify the first plan year for which the elec-
tion applies, include a certification that the
plan sponsor satisfies the ownership and
control standards under § 430(m)(4)(A)
(ii) and (iii), and attach a list of members
of the plan sponsor’s controlled group (in-
cluding for each controlled group mem-
ber, that member’s Employer Identifica-
tion Number (EIN), and an indication of
whether that member sponsors a defined
benefit plan). The Appendix to this notice
sets forth a model election that may be
used for this purpose.
B. Election timing rules
For the first plan year for which the
election under § 430(m) applies to a plan,
different actuarial assumptions will be
used for the plan than were used for prior
plan years. Under § 1.430(d)-1(f)(1)(iii),
the actuarial assumptions that apply to the
plan for a plan year are established by fil-
ing the Schedule SB of Form 5500 for the
plan year that reflects those assumptions,
and § 1.430(d)-1(f)(1)(ii) provides that
once the actuarial assumptions have been
established for a plan year, generally they
may not be changed. These rules generally
would preclude the making of an election
under § 430(m) for a plan year after the
Schedule SB has been filed for the plan
year.
See section VI(A) of this notice for the
period during which plan sponsors may
make elections under § 430(m) for a plan
year after the actuarial assumptions have
been established for the plan year.
C. Duration of election for community
newspaper plan
Unless the plan sponsor of a communi-
ty newspaper plan that has made the elec-
tion to have § 430(m) apply to the plan
later revokes the election (which would
require the consent of the Internal Reve-
nue Service (IRS)), the election continues
to apply to the plan for future plan years. A
plan sponsor of a community newspaper
plan may request permission to revoke an
election under § 430(m) using the proce-
dures for obtaining a private letter ruling
set forth in Rev. Proc. 2020-4, 2020-1
I.R.B. 148, or its successor.
D. Duration of application of election
to controlled group member
An election to use the alternative min-
imum funding standards under § 430(m)
for a plan year by a plan sponsor of a
community newspaper plan applies to any
other defined benefit plan sponsored by a
member of the plan sponsor’s controlled
group within the meaning of § 430(m)
(5) (that is, all persons treated as a sin-
gle employer with the plan sponsor under
§ 414(b), (c), (m), or (o) as of December
20, 2019) for a plan year, provided that (1)
the plan year of that other defined bene-
fit plan begins during a plan year of the
community newspaper plan for which the
election applies to the community news-
paper plan, and (2) the plan sponsor of that
other defined benefit plan is a member of
the controlled group on the first day of that
plan’s plan year.
V. Deemed immaterial treatment for
change in AFTAP
If an election under § 430(m) is made
for a plan year after a plan’s adjusted
funding target attainment percentage (AF-
TAP) under § 436 has been certified for
the plan year, the election will impact that
certified AFTAP. Section 1.436-1(h)(4)
(iii) sets forth rules relating to changes
in certified AFTAPs. The effect of such a
change in a certified AFTAP depends on
whether the change is material (within the
meaning of § 1.436-1(h)(4)(iii)(B)) or im-
material (within the meaning of § 1.436-
1(h)(4)(iii)(C)). Under § 1.436-1(h)(4)(iv)
(A), a material change in a plan’s AFTAP
will cause a plan to fail to comply with §
401(a).
Section 1.436-1(h)(4)(iii)(C) pro-
vides that, subject to certain conditions,
a change in a plan’s AFTAP is deemed to
be immaterial (even if the change would
otherwise be material) if the change re-
sults from an event specified in § 1.436-
1(h)(4)(iii)(C)(1) through (8). Deemed
immaterial treatment under § 1.436-1(h)
(4)(iii)(C) with respect to an event that
results in a change in AFTAP is condi-
tioned on the AFTAP being recertified as
soon as reasonably practicable after the
event. The effect of this deemed immate-
rial treatment is that a plan administrator
may reflect the change in AFTAP on a
prospective basis beginning with the date
of the event (including for purposes of
determining the presumed AFTAP for the
following year).
Section 1.436-1(h)(4)(iii)(C)(9) pro-
vides authority for the expansion of the
Bulletin No. 2020–36 515 August 31, 2020

August 31, 2020 516 Bulletin No. 2020–36
list of events for which a resulting change
in AFTAP may be deemed immaterial
through publication of guidance in the
Internal Revenue Bulletin. Pursuant to
that authority, this notice designates an
election under § 430(m) as an event for
which a resulting change in AFTAP may
be deemed to be immaterial. Accordingly,
the change in AFTAP attributable to such
an election is deemed to be an immaterial
change in the plan’s AFTAP, provided that
the plan’s enrolled actuary recertifies the
AFTAP as soon as reasonably practicable
after the election in accordance with §
1.436-1(h)(4)(v)(D).
VI. Additional flexibility to facilitate
retroactive elections
A. Permission to change assumptions
for prior plan year
Under § 115(c) of the SECURE Act,
§ 430(m) applies to plan years ending af-
ter December 31, 2017. In light of this
retroactive effective date, this section
VI provides an exception to the general
timing rule restricting changes in actu-
arial assumptions after they have been
established for a plan year, to facilitate
making a § 430(m) election for a prior
year. Under this exception, a change of
the interest rate assumption that applies
to a plan pursuant to an election under
§ 430(m) is permitted to be made for a
plan year after the actuarial assumptions
for that plan year have been established
under § 1.430(d)-1(f)(1)(iii), if certain
conditions are satisfied. Specifically, an
election under § 430(m)(3) may be made
for a plan year ending after December
31, 2017, after the actuarial assumptions
for that plan year have been established
(referred to as a retroactive § 430(m)
election), provided that (1) the election is
made on or before December 31, 2020,
and (2) for each affected plan year, an
amended Schedule SB reflecting the ret-
roactive § 430(m) election is filed no lat-
er than the date the next Schedule SB is
filed after the election is made.
In order to fully reflect the impact
of the reduced minimum funding re-
quirement resulting from a retroactive
§ 430(m) election, section VI(B) of this
notice provides additional flexibility with
respect to certain funding balance elec-
tions for a plan year. The extended dead-
line and permission to revoke an election
are in addition to the deemed immateri-
al treatment for changes in the AFTAP
described in section V of this notice for
such a plan year.
B. Additional flexibility for funding
balance elections
Section 1.430(f)-1 provides rules re-
garding a plan’s prefunding balance and
funding standard carryover balance,
which may be used to offset all or a por-
tion of the minimum required contribution
for the plan. Under § 1.430(f)-1(b)(1)(ii),
a plan sponsor may elect each year to in-
crease the plan’s prefunding balance by an
amount not in excess of the present value
of the excess contributions for the preced-
ing plan year. Under § 1.430(f)-1(f)(2)(i),
this election must be made no later than
the due date for the minimum required
contribution for that preceding plan year
(or a later date prescribed in guidance
published in the Internal Revenue Bulle-
tin).
Section 1.430(f)-1(d) provides rules
regarding a plan sponsor’s election to use
the plan’s prefunding balance or fund-
ing standard carryover balance to offset
all or a portion of the minimum required
contribution for a plan year. Under §
1.430(f)-1(f)(2)(i), this election must be
made no later than the due date for the
minimum required contribution for that
plan year (or a later date prescribed in
guidance published in the Internal Rev-
enue Bulletin). Under § 1.430(f)-1(f)(3),
a plan sponsor’s election to use a plan’s
prefunding balance or funding standard
carryover balance, is irrevocable except
as provided in § 1.430(f)-1(f)(3), or in
guidance published in the Internal Rev-
enue Bulletin.
Pursuant to the authority in § 1.430(f)-
1(f)(2)(i) and § 1.430(f)-1(f)(3), the De-
partment of the Treasury and the IRS are
providing exceptions to these rules in
order to facilitate a retroactive § 430(m)
election. Specifically, for a plan year for
which a retroactive § 430(m) election
has been made (1) the deadline for a plan
sponsor to elect to increase the plan’s
prefunding balance by an amount not in
excess of the present value of the excess
contributions for that plan year is extend-
ed to December 31, 2020, and (2) the
plan sponsor may revoke an election to
use a plan’s prefunding balance or fund-
ing standard carryover balance (or reduce
the portion of that balance to which an
election applied), provided that the revo-
cation is made no later than December
31, 2020.
VII. Instructions for completing the
Schedule SB to reflect the election
For a plan year for which an election
under § 430(m) applies to a plan, the
Schedule SB of Form 5500 must be com-
pleted based on the following instructions:
Line 5 - If the funding target calcula-
tion includes some benefits for which
the present value is calculated using
the 8 percent segment interest rates
and other benefits for which present
value is calculated using the applicable
United States Treasury obligation yield
curve, the effective interest rate must
reflect both sets of rates.
Line 21a - Enter 8 percent in each of
the three segment rate fields. Do not
check the full yield curve box, even if
some or all of the funding target or the
target normal cost is calculated using
the applicable United States Treasury
obligation yield curve.
Line 21b - Enter ‘0’.
Line 27– For plan years beginning in
2017 through 2020, the instructions for
line 27 do not provide a code to reflect
that a § 430(m) election applies to the
plan and no code should be entered on
Line 27 for the plan. For future years,
see the instructions to Schedule SB.
Paperwork Reduction Act
The collections of information con-
tained in this notice have been reviewed
and approved by the Office of Manage-
ment and Budget in accordance with the
Paperwork Reduction Act (44 U.S.C. §
3507) under control number 1545-2095.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collections of information in this
notice are in the Appendix of this notice.
The collections of information are required

Bulletin No. 2020–36 517 August 31, 2020
to implement the application of the alter-
native minimum funding standards under §
430(m). The collections of information are
mandatory for those plan sponsors making
an election under § 430(m) to a plan.
The likely respondents are sponsors of
approximately 20 community newspaper
plans.
Any potential changes on burden will
be reported through the renewal of the
current OMB approval numbers.
Estimates of the annualized cost to
respondents are not available at this
time.
Books or records relating to a collec-
tion of information must be retained as
long as their contents may become mate-
rial in the administration of any internal
revenue law. Generally, tax returns and tax
return information are confidential, as re-
quired by § 6103.
Drafting information
The principal author of this notice is Tom
Morgan of the Office of the Associate Chief
Counsel (Employee Benefits, Exempt Orga-
nizations, and Employment Taxes). Howev-
er, other personnel from the IRS participated
in the development of this guidance. For
further information regarding this notice,
contact Mr. Morgan or Linda Marshall at
202-317-6700 (not a toll-free number).

August 31, 2020 518 Bulletin No. 2020–36
Appendix
Model election
As an officer of the employer sponsoring a community newspaper plan as defined in §430(m)(4) of the Internal Revenue Code
(Code), I hereby elect to apply the alternative minimum funding standards under § 430(m)(3) of the Code, beginning with the plan
year beginning _______. I also provide the following information about the employer and plan and hereby certify that the plan spon-
sor meets the ownership and control standards under § 430(m)(4)(A)(ii) and (iii) of the Code as set forth below:
Information about the employer and community newspaper plan:
• Name of employer
• Employer Identification Number (EIN) of employer
• Name of community newspaper
• Metropolitan area in which the newspaper is primarily distributed
• State or states in which that metropolitan area is located
• Name of plan for which election is made
• Plan number
• Date as of which benefit accruals ceased
Certifications relating to ownership and control:
• The employer is not publicly traded, and is not controlled, directly or indirectly, by a publicly traded company.
• The employer is controlled directly or indirectly (indicate all that apply):
o (1) By one or more persons residing primarily in the state in which the community newspaper is published ____
o (2) For not less than 30 years, by individuals who are members of the same family ____
o (3) By a trust created or organized in the state in which the community newspaper is published, the sole trustees of which
are persons described in (1) or (2) ____
o (4) By an entity which is described in § 501(c)(3) of the Code and exempt from taxation under § 501(a) of the Code, which
is organized and operated in the state in which the community newspaper is published, and the primary purpose of which is
to benefit communities in such state ____
o (5) By a combination of persons described in (1), (3), or (4) ____
• The employer does not control, directly or indirectly, any newspaper in any other state.
Attached is a list of all other members of the controlled group, as defined in § 430(m)(5) of the Code, including each member’s EIN,
and indicating whether that member sponsors a defined benefit plan.
Signature of employer __________________________ Date ______
Name ________________________ Title______________________

Bulletin No. 2020–36 519 August 31, 2020
Update for Weighted
Average Interest Rates,
Yield Curves, and Segment
Rates
Notice 2020-64
This notice provides guidance on the
corporate bond monthly yield curve, the
corresponding spot segment rates used
under § 417(e)(3), and the 24-month aver-
age segment rates under § 430(h)(2) of the
Internal Revenue Code. In addition, this
notice provides guidance as to the interest
rate on 30-year Treasury securities under
§ 417(e)(3)(A)(ii)(II) as in effect for plan
years beginning before 2008 and the 30-
year Treasury weighted average rate under
§ 431(c)(6)(E)(ii)(I).
YIELD CURVE AND SEGMENT
RATES
Section 430 specifies the minimum
funding requirements that apply to sin-
gle-employer plans (except for CSEC
plans under § 414(y)) pursuant to § 412.
Section 430(h)(2) specifies the inter-
est rates that must be used to determine
a plan’s target normal cost and funding
target. Under this provision, present val-
ue is generally determined using three
24-month average interest rates (“segment
rates”), each of which applies to cash
flows during specified periods. To the ex-
tent provided under § 430(h)(2)(C)(iv),
these segment rates are adjusted by the ap-
plicable percentage of the 25-year average
segment rates for the period ending Sep-
tember 30 of the year preceding the cal-
endar year in which the plan year begins.
1

However, an election may be made under
§ 430(h)(2)(D)(ii) to use the monthly yield
curve in place of the segment rates.
Notice 2007-81, 2007-44 I.R.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond
segment rates used to compute the target
normal cost and the funding target. Con-
sistent with the methodology specified in
Notice 2007-81, the monthly corporate
bond yield curve derived from July 2020
data is in Table 2020-7 at the end of this
notice. The spot first, second, and third
segment rates for the month of July 2020
are, respectively, 0.59, 2.25, and 3.01.
The 24-month average segment rates
determined under § 430(h)(2)(C)(i)
through (iii) must be adjusted pursuant to
§ 430(h)(2)(C)(iv) to be within the appli-
cable minimum and maximum percentag-
es of the corresponding 25-year average
segment rates. For plan years beginning
before 2021, the applicable minimum per-
centage is 90% and the applicable maxi-
mum percentage is 110%. The 25-year
average segment rates for plan years be-
ginning in 2019 and 2020 were published
in Notice 2018-73, 2018-40 I.R.B. 526,
and Notice 2019-51, 2019-41 I.R.B. 866,
respectively.
24-MONTH AVERAGE CORPORATE
BOND SEGMENT RATES
The three 24-month average corporate
bond segment rates applicable for August
2020 without adjustment for the 25-year
average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month First Segment Second Segment Third Segment
August 2020 2.33 3.46 3.98
Based on § 430(h)(2)(C)(iv), the
24-month averages applicable for August
2020, adjusted to be within the applicable
minimum and maximum percentages of
the corresponding 25-year average seg-
ment rates, are as follows:
Adjusted 24-Month Average Segment Rates
For Plan Years
Beginning In
Applicable
Month
First
Segment
Second
Segment
Third
Segment
2019August 20203.745.356.11
2020August 20203.645.215.94
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 431 specifies the minimum
funding requirements that apply to multi-
employer plans pursuant to § 412. Section
431(c)(6)(B) specifies a minimum amount
for the full-funding limitation described in
§ 431(c)(6)(A), based on the plan’s current
liability. Section 431(c)(6)(E)(ii)(I) pro-
vides that the interest rate used to calculate
current liability for this purpose must be
no more than 5 percent above and no more
than 10 percent below the weighted aver-
age of the rates of interest on 30-year Trea-
sury securities during the four-year period
ending on the last day before the beginning
of the plan year. Notice 88-73, 1988-2 C.B.
1
Pursuant to § 433(h)(3)(A), the 3
rd
segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount
of the full funding limitation under § 433(c)(7)(C)).

August 31, 2020 520 Bulletin No. 2020–36
383, provides guidelines for determining
the weighted average interest rate. The rate
of interest on 30-year Treasury securities
for July 2020 is 1.31 percent. The Service
determined this rate as the average of the
daily determinations of yield on the 30-
year Treasury bond maturing in May 2050.
For plan years beginning in August 2020,
the weighted average of the rates of inter-
est on 30-year Treasury securities and the
permissible range of rates used to calculate
current liability are as follows:
Treasury Weighted Average Rates
For Plan Years
Beginning In
30-Year Treasury
Weighted Average
Permissible Range
90% to 105%
August 20202.512.26 to 2.63
MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates
under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. Notice 2007-81 provides guide-
lines for determining the minimum pres-
ent value segment rates. Pursuant to that
notice, the minimum present value seg-
ment rates determined for July 2020 are
as follows:
Minimum Present Value Segment Rates
Month First Segment Second Segment Third Segment
July 2020 0.59 2.25 3.01
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 Paul Stern at 202-317-
8702 (not toll-free numbers).

Bulletin No. 2020–36 521 August 31, 2020
Table 2020-7
Monthly Yield Curve for July 2020
Derived from July 2020 Data
MaturityYieldMaturityYieldMaturityYieldMaturityYieldMaturityYield
0.50.2620.52.8440.53.0360.53.1080.53.13
1.00.3721.02.8541.03.0361.03.1081.03.13
1.50.4621.52.8541.53.0361.53.1081.53.13
2.00.5322.02.8642.03.0362.03.1082.03.13
2.50.5822.52.8742.53.0462.53.1082.53.14
3.00.6223.02.8743.03.0463.03.1083.03.14
3.50.6723.52.8843.53.0463.53.1083.53.14
4.00.7324.02.8944.03.0464.03.1084.03.14
4.50.8024.52.8944.53.0564.53.1184.53.14
5.00.8925.02.9045.03.0565.03.1185.03.14
5.50.9925.52.9045.53.0565.53.1185.53.14
6.01.1026.02.9146.03.0566.03.1186.03.14
6.51.2226.52.9146.53.0566.53.1186.53.14
7.01.3527.02.9247.03.0667.03.1187.03.14
7.51.4727.52.9247.53.0667.53.1187.53.14
8.01.6028.02.9348.03.0668.03.1188.03.14
8.51.7228.52.9448.53.0668.53.1188.53.14
9.01.8429.02.9449.03.0669.03.1189.03.14
9.51.9529.52.9549.53.0669.53.1289.53.14
10.02.0530.02.9550.03.0770.03.1290.03.14
10.52.1430.52.9650.53.0770.53.1290.53.14
11.02.2331.02.9651.03.0771.03.1291.03.15
11.52.3131.52.9651.53.0771.53.1291.53.15
12.02.3832.02.9752.03.0772.03.1292.03.15
12.52.4432.52.9752.53.0872.53.1292.53.15
13.02.5033.02.9853.03.0873.03.1293.03.15
13.52.5533.52.9853.53.0873.53.1293.53.15
14.02.5934.02.9854.03.0874.03.1294.03.15
14.52.6334.52.9954.53.0874.53.1294.53.15
15.02.6635.02.9955.03.0875.03.1295.03.15
15.52.6935.53.0055.53.0875.53.1395.53.15
16.02.7136.03.0056.03.0976.03.1396.03.15
16.52.7436.53.0056.53.0976.53.1396.53.15
17.02.7537.03.0157.03.0977.03.1397.03.15
17.52.7737.53.0157.53.0977.53.1397.53.15
18.02.7938.03.0158.03.0978.03.1398.03.15
18.52.8038.53.0158.53.0978.53.1398.53.15
19.02.8139.03.0259.03.0979.03.1399.03.15
19.52.8239.53.0259.53.0979.53.1399.53.15
20.02.8340.03.0260.03.1080.03.13100.03.15

August 31, 2020 522 Bulletin No. 2020–36
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. 2020-38
TABLE OF CONTENTS
Part 1 – GENERAL
Section 1.1 – Purpose .....................................................................................522
Section 1.2 – What’s New ..................................................................................524
Section 1.3 – General Rules for Paper Forms W-2 and W-3 .......................................................524
Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically ...........................................526
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 .................527
Section 2.2 – Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed With the SSA ...................529
Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2) ................532
Section 2.4 – Electronic Delivery of Form W-2 and W-2c Recipient Statements .......................................535
Part 3 – ADDITIONAL INSTRUCTIONS
Section 3.1 – Additional Instructions for Form Printers ...........................................................536
Section 3.2 – Instructions for Employers ......................................................................537
Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3 ..................537
Section 3.4 – Order Forms and Instructions ....................................................................538
Section 3.5 – Effect on Other Documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .538
Section 3.6 – Exhibits .....................................................................................539
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 2020 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 rev-
enue procedure. Preparers should also refer to the 2020 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 W-3, and their exact substitutes, are referred to as “red-ink.” The SSA-approved
black-and-white Forms W-2 (Copy A) and W-3 are referred to as “substitute black-and-white
Copy A” and “substitute black-and-white W-3” forms.

Bulletin No. 2020–36 523 August 31, 2020
Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee
statements should be emailed to Substituteforms@irs.gov. Please enter “Substitute Forms” on the
subject line. Or send your questions to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224
Any questions about the black-and-white Copy A and W-3 forms 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.
• 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 2020 calendar year
at a future date. If you have comments about the restrictions on including logos, slogans, and ad-
vertising on information returns and employee copies, send or email your comments to: Internal

August 31, 2020 524 Bulletin No. 2020–36
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.
• General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU,
W-2VI, W-3SS, W-2c, and W-3c).
• Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.
Section 1.2 – What’s New
.01 Truncation of social security number (SSN) on employee copies of Form W-2. Employers
may now truncate the employee’s SSN on employee copies of Forms W-2. Do not truncate the
employee’s SSN on Copy A. See the 2020 General Instructions for Forms W-2 and W-3 for more
information.
.02 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 quali-
fied family leave wages paid to employees under the Families First Coronavirus Response Act on
either 2020 Forms W-2, Box 14, or on a separate statement. See Notice 2020-54 (2020-31 I.R.B.
226), for more information on how to report these amounts.
.03 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.

Bulletin No. 2020–36 525 August 31, 2020
Note. Substitute territorial forms (W-2AS, W-2GU, W-2VI, W-3SS) must also conform to the
specifications as outlined in this revenue procedure. These forms require the form designation
(“W-2AS,” “W-2GU,” “W-2VI”) on Copy A to be in black ink. If you are an employer in the Com-
monwealth 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.cnmidof.net 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 de-
signed 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 Copy A and W-3 forms 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 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, regard-
less of the method of entering data, use black ink on Forms W-2 and 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 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 W-3
must be in Flint J-6983 red OCR dropout ink or an exact match.
.04 Substitute forms filed with the SSA and substitute copies furnished to employees that do not
conform to these specifications are unacceptable. Penalties may be assessed for not complying
with the form specifications. Forms W-2 (Copy A) and 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 ap-
proval. 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

August 31, 2020 526 Bulletin No. 2020–36
Any questions about the substitute black-and-white Copy A and 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 2020 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 2020 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 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 W-3 (as
shown in the exhibits).
Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically
.01 Employers must file Forms W-2 (Copy A) with the SSA electronically if they are required
to file 250 or more for a calendar year unless the IRS grants a waiver. For details, see the 2020
General Instructions for Forms W-2 and W-3. The SSA publication EFW2, Specifications for
Filing Forms W-2 Electronically, contains specifications and procedures for electronic filing of
Form W-2 information with the SSA. Employers are cautioned to obtain the most recent revision
of EFW2 (and supplements) in case there are any subsequent changes in specifications and pro-
cedures.
.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 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.

Bulletin No. 2020–36 527 August 31, 2020
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 W-3 and their exact substi-
tutes are referred to as red-ink in this revenue procedure. Employers may file substitute Forms W-2
(Copy A) and W-3 with the SSA. The substitute forms must be exact replicas of the official IRS
forms with respect to layout and content because they will be read by scanner equipment.
Note. Even the slightest deviation can result in incorrect scanning and may affect money amounts
reported for employees.
.02 Paper used for cut sheets and continuous-pinfed forms for substitute Form W-2 (Copy A) and
Form W-3 that are to be filed with the SSA must be white 100% bleached chemical wood, 18–20
pound paper only, optical character recognition (OCR) bond produced in accordance with the
following specifications.
•Acidity: Ph value, average, not less than . . . . . . . . . . . . . . . . . . . . . .4.5
•Basis weight: 17 x 22 inch 500 cut sheets, pound . . . . . . . . . . . . . . . .18–20
•Metric equivalent—gm./sq. meter
(a tolerance of +5 pct. is allowed) . . . . . . . . . . . . . . . . . . . . . . . . . .68–75
•Stiffness: Average, each direction, not less than—milligrams
Cross direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50
Machine direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80
•Tearing strength: Average, each direction, not less
than—grams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40
•Opacity: Average, not less than—percent . . . . . . . . . . . . . . . . . . . . .82
•Reflectivity: Average, not less than—percent . . . . . . . . . . . . . . . . . .68
•Thickness: Average—inch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.0038
Metric equivalent—mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.097
(a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot vary
more than 0.0004 inch (0.0102 mm) from one edge to the other.
•Porosity: Average, not less than—seconds . . . . . . . . . . . . . . . . . . . .10
•Finish (smoothness): Average, each side—seconds . . . . . . . . . . . . . .20–55
(for information only) the Sheffield equivalent—
units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .170-d200
•Dirt: Average, each side, not to exceed—parts per
million . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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 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” or “33333” at the top of the forms.

August 31, 2020 528 Bulletin No. 2020–36
• Tax year at the bottom of the forms.
• The four (4) corner register marks on the forms.
• The form identification number (“W-3”) at the bottom of Form W-3.
• All the instructions below Form W-3 beginning with “Send this entire page....” line to the
bottom of Form W-3.
.04 The vertical and horizontal spacing for all federal payment and data boxes on Forms W-2 and
W-3 must meet specifications. On Form W-3 and Form W-2 (Copy A), all the perimeter rules must
be 1-point (0.014-inch), while all other rules must be one-half point (0.007-inch). Vertical rules
must be parallel to the left edge of the form; horizontal rules parallel to the top edge.
.05 The official red-ink Form W-3 and Form W-2 (Copy A) are 7.50 inches wide. Employers
filing Forms W-2 (Copy A) with the SSA on paper must also file a Form W-3. Form W-3 must be
the same width (7.50 inches) as the Form W-2. One Form W-3 is printed on a standard size, 8.5
x 11-inch page. Two official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page
(exclusive of any snap-stubs).
.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are 0.50 inches (1/2
inch). All margins must be free of printing except for the words “DO NOT STAPLE” on red-ink
Form W-3. The space between the two Forms W-2 (Copy A) is 1.33 inches.
.07 The identifying numbers are “22222” for Form W-2 (Copies A (and 1)) and “33333” for Form
W-3. No printing should appear anywhere near the identifying numbers.
Note. The identifying number must be printed in nonreflective black ink in OCR-A font of 10
characters per inch.
.08 The depth of the individual scannable image on a page must be the same as that on the official
IRS forms. The depth from the top line to the bottom line of an individual Form W-2 (Copy A)
must be 4.17 inches and the depth from the top line to the bottom line of Form W-3 must be 4.67
inches.
.09 Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch deep pages. The 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 2020 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 inch-
es 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.”

Bulletin No. 2020–36 529 August 31, 2020
.12 All substitute Forms W-2 (Copy A) and 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 be-
low the official IRS form.
.16 The back of substitute Form W-2 (Copy A) and Form W-3 must be free of all printing.
.17 All copies must be clearly legible. Fading must be minimized to assure legibility.
.18 Chemical transfer paper is permitted for Form W-2 (Copy A) only if the following standards
are met.
• Only chemically backed paper is acceptable for Form W-2 (Copy A). Front and back chemi-
cally treated paper cannot be processed properly by scanning equipment.
• Chemically transferred images must be black.
• Carbon-coated forms are not permitted.
.19 The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be
deleted from substitute Form W-2 (Copy A) and Form W-3.
Section 2.2 – Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed With the SSA
.01 The SSA-approved substitute black-and-white Forms W-2 (Copy A) and W-3 are referred to
as substitute black-and-white Copy A and W-3. Specifications for the substitute black-and-white
Copy A and 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.

August 31, 2020 530 Bulletin No. 2020–36
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 (“22222”) and Form W-3 (“33333”) must be preprint-
ed 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 approxi-
mation. The tax year (for example, “2020”) on Forms W-2 (Copy A) and W-3 must be in
20-point Arial 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 Copy A and
W-3 forms (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 centered
directly below the applicable box title.
14. Do not print dollar signs. If there are no money amounts being reported, the entire field should
be left blank.
15. The space between the two Forms W-2 (Copy A) is 1.33 inches.
.02 You must submit samples of your substitute black-and-white Copy A and W-3 forms to the
SSA. Only black-and-white substitute Forms W-2 (Copy A) and W-3 for tax year 2020 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-and-
white Copy A and W-3 forms for approval. Sample data entries should be filled in to the maximum
length for each box entry, preferably using numeric data or alpha data, depending upon the type
required to be entered. 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 at copy.a.forms@ssa.gov to obtain a tem-
plate and further instructions. You may send your 2020 sample substitute black-and-white Copy
A and W-3 forms 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

Bulletin No. 2020–36 531 August 31, 2020
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 Copy A and W-3 forms. 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 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.
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,
• Get the PDF version of the specifications at copy.a.forms@ssa.gov, and
•
Download the substitute W3/W2 2-D barcoding standards from

www.ssa.gov/employer/ subBarCodeStd.pdf.
If you are using a form produced by another vendor that contains a 2-D barcode, you must submit
the form for approval using your own NACTP code. Prior to sending your first submission for
approval, contact the SSA at copy.a.forms@ssa.gov to register your NACTP code and explain
what forms you want to submit.

August 31, 2020 532 Bulletin No. 2020–36
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 di-
mensions of the official IRS form to allow space for reporting additional information, including
additional entries such as withholding for health insurance, union dues, bonds, or charity in box
14. The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A,
which is filed with the SSA.
Note. Employee copies (Copies B, C, and 2 of Form W-2) may be furnished electronically if em-
ployees 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 2020 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.
.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.

Bulletin No. 2020–36 533 August 31, 2020
.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 in-
formation 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 1/8 inches wide x 1/4 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
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.

August 31, 2020 534 Bulletin No. 2020–36
• “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, 2020) 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
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 2020 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 2020 General Instructions for
Forms W-2 and W-3.)

Bulletin No. 2020–36 535 August 31, 2020
.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.
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.

August 31, 2020 536 Bulletin No. 2020–36
• The employee must also be notified that the withdrawn consent doesn’t apply to the previous-
ly 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 2020 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.
.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

Bulletin No. 2020–36 537 August 31, 2020
of Copy 1. Any Forms W-2 (Copy A) and 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 type face, 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 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 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.
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.)

August 31, 2020 538 Bulletin No. 2020–36
• 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 Pa-
perwork 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 2020 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.
Section 3.5 – Effect on Other Documents
.01 Revenue Procedure 2019-28, I.R.B. 2019-32, dated August 5, 2019 (reprinted as Publication
1141, Revised 08-2019), is superseded.

Bulletin No. 2020–36 539 August 31, 2020
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) 2020
Exhibit B — Form W-2 (Copy B) 2020
Exhibit C — Form W-3 (Red-Ink) 2020
Exhibit D — Form W-2 (Copy A) (Substitute Black-and-White) 2020
Exhibit E — Form W-3 (Substitute Black-and-White) 2020
Exhibit F — Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical For-
mats)

August 31, 2020 540 Bulletin No. 2020–36
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Bulletin No. 2020–36 541 August 31, 2020
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August 31, 2020 542 Bulletin No. 2020–36
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Bulletin No. 2020–36 543 August 31, 2020
24

August 31, 2020 544 Bulletin No. 2020–36
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Bulletin No. 2020–36 545 August 31, 2020
26

August 31, 2020 546 Bulletin No. 2020–36
26 CFR 601.105: Examination of returns and claims
for refund, credit, or abatement; determination of
correct tax liability.
(Also: § 1.168(i)-3)
Rev. Proc. 2020-39
SECTION 1. PURPOSE
This revenue procedure provides
guidance under § 168 of the Internal
Revenue Code (Code) to clarify the nor-
malization requirements following the
corporate tax rate reduction provided in
section 13001 of Public Law No. 115-
97, 131 Stat. 2054 (2017), commonly
referred to as the Tax Cuts and Jobs Act
(TCJA). On May 28, 2019, the Internal
Revenue Service published Notice 2019-
33, 2019-22 I.R.B. 1255, requesting
comments on issues arising in this area.
This revenue procedure provides guid-
ance on these issues.
SECTION 2. BACKGROUND
.01 In general, normalization is a sys-
tem of accounting used by regulated pub-
lic utilities to reconcile the tax treatment
of accelerated depreciation of public util-
ity assets with their regulatory treatment.
The use of normalization is required for
a utility to take advantage of the acceler-
ated cost recovery system under § 168 of
the Code for public utility property. Under
normalization, a utility receives the tax
benefit of accelerated depreciation in the
early years of an asset’s regulatory useful
life and passes that benefit through to rate-
payers ratably over the regulatory useful
life of the asset in the form of reduced
rates.
.02 In order to use a normalization
method of accounting, § 168(i)(9)(A)(i)
requires a taxpayer, in computing its tax
expense for establishing its cost of service
for ratemaking purposes and reflecting
operating results in its regulated books of
account (regulated tax expense), to use a
method of depreciation for property that
is the same as, and a depreciation period
for such property that is no shorter than,
the method and period used to compute
its depreciation expense for establishing
its cost of service for ratemaking purpos-
es. If the amount allowable as a deduction
under § 168 differs from the amount that
would be allowable as a deduction under
§ 167 of the Code using the method, peri-
od, first and last year convention, and sal-
vage value used to compute regulated tax
expense under § 168(i)(9)(A)(i), then, un-
der § 168(i)(9)(A)(ii), the taxpayer must
make adjustments to a reserve to reflect
the deferral of taxes resulting from such
difference. This reserve is referred to as
the Accumulated Deferred Income Taxes
(ADIT) reserve.
.03 Taxpayers calculate the amount of
the adjustments to the ADIT reserve by
reference to the corporate tax rate appli-
cable in each year that the depreciation
deduction allowable as a deduction un-
der § 168 exceeds the amount calculated
under § 168(i)(9)(A)(i) for the taxpayer’s
regulated tax expense.
.04 Section 1.167(l)-1(h)(2)(i) of the
Income Tax Regulations provides that
the taxpayer must credit this amount of
deferred taxes to a reserve for deferred
taxes, a depreciation reserve, or other re-
serve account. This regulation further pro-
vides that, with respect to any account, the
aggregate amount allocable to deferred
tax and included in such reserve under
§ 167(l) “shall not be reduced except to
reflect the amount for any taxable year by
which Federal income taxes are greater by
reason of the prior use of different meth-
ods of depreciation” under § 1.167(l)-1(h)
(1)(i). That section notes that, additional-
ly, the aggregate amount allocable to de-
ferred taxes may be properly adjusted to
reflect asset retirements or the expiration
of the period for depreciation used for de-
termining the allowance for depreciation
under § 167(a). Consequently, the ADIT
increases in each year the accelerated de-
preciation under § 168 exceeds the tax de-
preciation amount used for calculating the
taxpayer’s regulated tax expense and the
ADIT decreases in each year the acceler-
ated depreciation under § 168 is less than
the tax depreciation amount used for cal-
culating the taxpayer’s regulated tax ex-
pense. These increases and decreases are
measured by the differences in the two de-
preciation methods multiplied by the tax
rate in effect for the year of the adjustment
to the ADIT.
.05 The TCJA, enacted on December
22, 2017, generally reduced the corporate
tax rate under § 11 of the Code from 35
percent to 21 percent for taxable years
beginning after December 31, 2017. Sec-
tion 13001(a) of the TCJA. Because of the
reduction in rates, for property subject to
depreciation in a taxable year beginning
on or before December 31, 2017, and not
yet fully depreciated in the first taxable
year beginning after December 31, 2017,
a portion of the ADIT reserve will reflect
this reduction. For purposes of this rev-
enue procedure, the portion of the ADIT
reserve that reflects the difference in tax
rates due to accelerated depreciation is re-
ferred to as the Excess Tax Reserve (ETR).
The ETR represents the amount by which
the ADIT reserve exceeds the amount it
would have contained had the reduction
in rates been in effect for every year the
property was subject to depreciation. That
is, the ETR is the amount of accelerated
depreciation-related taxes that have been
collected from ratepayers but have not yet
been paid by the utility and become excess
due to the reduction in rates.
.06 Section 13001(d) of the TCJA in-
cludes accompanying but uncodified nor-
malization requirements related to the
reduction of the corporate tax rate. Sec-
tion 13001(d)(1) provides that “[a] nor-
malization method of accounting shall not
be treated as being used with respect to
any public utility property for purposes of
[§§ 167 or 168] if the taxpayer, in com-
puting its cost of service for ratemaking
purposes and reflecting operating results
in its regulated books of account, reduces
the excess tax reserve more rapidly or to
a greater extent than such reserve would
be reduced under the average rate assump-
tion method” (ARAM).
.07 Section 13001(d)(2) of the TCJA
provides an alternative method for cer-
tain taxpayers. If, as of the first day of
the taxable year that includes the date
of enactment of the TCJA, the taxpayer
was required by a regulatory agency to
compute depreciation for public utility
property on the basis of an average life or
composite rate method, and the taxpay-
er’s books and underlying records did not
contain the vintage account data neces-
sary to apply ARAM, the taxpayer will
be treated as using a normalization meth-
od of accounting if, with respect to such
jurisdiction, the taxpayer uses the alter-
native method for public utility property
that is subject to the regulatory authority
of that jurisdiction.

Bulletin No. 2020–36 547 August 31, 2020
.08 Section 13001(d)(3)(C) of the
TCJA defines the “alternative method”
(AM) as the method in which the taxpay-
er computes the ETR on all public utility
property included in the plant account on
the basis of the weighted average life or
composite rate used to compute deprecia-
tion for regulatory purposes, and reduces
the ETR ratably over the remaining regu-
latory life of the property.
SECTION 3. SCOPE
.01 In general. This revenue procedure
applies to public utilities subject to nor-
malization that have ETR resulting from
the corporate tax rate reduction provided
in section 13001 of the TCJA.
.02 Issues beyond the scope of this
revenue procedure. This revenue proce-
dure addresses only the effects of tax rate
changes on timing differences related to
accelerated depreciation. Any issues un-
related to the effects of tax rate changes
on accelerated depreciation are beyond
the scope of this revenue procedure. For
example, the effects of tax rate changes
on timing differences associated with
unprotected plant or non-plant related
items, are not addressed in this revenue
procedure. The appropriate amortization
or other ratemaking treatment of tim-
ing differences unrelated to accelerated
depreciation, such as unprotected plant
or non-plant related items, are to be de-
termined by the regulator in a rate pro-
ceeding, consistent with the regulatory
authority over the ratemaking treatment
of all other elements of jurisdictional cost
of service.
SECTION 4. APPLICATION
.01 Requirement to use ARAM or the
AM.
(1) In General. Generally, under sec-
tion 13001(d)(1) of the TCJA, taxpayers
must use ARAM to calculate the reversal
of their ETR if the taxpayer’s regulatory
books (the financial and tax information
used by their regulator in setting rates
which may include but is not limited to
materials submitted to public service com-
missions as well as any supporting mate-
rials) are based upon the vintage account
data necessary to use ARAM. However,
if the taxpayer’s regulatory books are not
based upon the vintage account data that
is necessary for the ARAM, use of the
ARAM is not required.
(2) Curing Vintage Account Data De-
ficiencies. A taxpayer whose regulatory
books do not contain sufficient vintage
account data to apply the ARAM is not
required to use the ARAM. Determination
of whether a taxpayer’s regulatory books
contain sufficient vintage account data
necessary to use the ARAM is determined
based on all the facts and circumstances.
A taxpayer is not required to cure defi-
ciencies in its regulatory books by the cre-
ation, re-creation, or restoration of books
or records, including through the use of
estimates, statistical sampling, or the ac-
cessing of data through the use of com-
puter systems not currently in use for its
financial processes. Deficiencies in data
need not be cured, but taxpayers that have
taken such actions to cure all deficiencies
by the effective date of this revenue proce-
dure are permitted to use ARAM. Lastly,
a regulated utility that is currently using
ARAM to reverse prior ETR is presumed
to have sufficient vintage account data to
use ARAM.
(3) Taxpayers Use of AM for Prior
Periods. Taxpayers that do not meet the
requirements to use the AM provided in
the TCJA and described in this revenue
procedure may not continue to use the
AM simply because they have done so in
the past.
(4) Composite Method. Under a com-
posite method, the uniform system of
accounts does not generally require a
company to maintain vintage accounts
for depreciation purposes; therefore, com-
panies regulated by Federal Energy Regu-
latory Commission (FERC) utilizing this
method generally do not have the data
necessary to utilize ARAM. Taxpayers
may utilize AM whenever a composite
method approved by FERC or another
applicable regulatory agency is applied
for depreciation purposes, and a taxpayer
may rely on its cost of service rate filing
to FERC as sufficient documentation that
a composite method of depreciation has
been used.
(5) Jurisdiction of Multiple Regula-
tory Bodies. In the interest of economy
and efficiency, taxpayers under the ju-
risdiction of multiple regulatory bodies
may use a single method, ARAM or the
AM, provided that the regulatory bodies
agree. For example, a utility that is un-
der the regulatory jurisdiction of FERC,
which uses a composite method of cal-
culating depreciation, and a state regula-
tory body that does not use a composite
method (and therefore would generally
use the AM for FERC purposes but has
the data necessary to use ARAM for state
purposes) may, if approved by the state
regulator, use the AM for state purposes
as well.
(6) Transition Rules. Many utilities
have already been required to adjust rates
due to the TCJA. Utilities may correct
any method of reversing ETR that is not
in accord with this revenue procedure at
the next available opportunity. The meth-
ods adopted prior to the publication of this
revenue procedure that are not in accord
with this revenue procedure are not con-
sidered to be a violation of the normaliza-
tion rules if so corrected. This corrective
action will require the utility to consult
with its regulator and obtain its regulator’s
consent. Utilities are not in conflict with
section 13001(d) of the TCJA if the utili-
ties follow such a path to correct potential
normalization violations prospectively.
These rules extend to companies that may
not have started the amortization of ETRs
or may be re-deferring the amortization as
they evaluate their records.
.02 Net operating loss carryforward
(NOLC). Compliance with normalization
requires a determination of the source
of an NOLC so that rate base is not un-
derstated in jurisdictions in which net
deferred tax liabilities reduce rate base.
While § 1.167(l)-1(h)(1)(iii) is the relevant
general authority, there is not one single
methodology provided for determination
of the portion of an NOLC that is attrib-
utable to depreciation. Section 1.167(l)-
1(h)(1)(iii) instead informs taxpayers that
the amount and time of the deferral of tax
attributable to depreciation when there is
an NOLC should be taken into account in
such “appropriate time and manner as is
satisfactory to the district director.” Reg-
ulating commissions have expertise in
this area, and any reasonable method for
determining the portion of the NOLC at-
tributable to depreciation should generally
be respected provided such method does
not clearly violate normalization require-
ments.

August 31, 2020 548 Bulletin No. 2020–36
.03 Application of 2008 regulations (§
1.168(i)-3). The rules in § 1.168(i)-3 of the
Income Tax Regulations, adopted by T.D.
9387 (73 F.R. 14934, 14937) on March
20, 2008, apply only to section 203(e) of
the Tax Reform Act of 1986. Generally,
the IRS will apply § 1.168(i)-3 of the reg-
ulations as if that limitation date language
is not present. Thus, the sharing of ETRs
with customers continues to be permitted
in most circumstances after a retirement
or disposition and upon the sale of public
utility property to another regulated utility
as set forth in § 1.168(i)-3.
SECTION 5. EFFECT OF THIS
REVENUE PROCEDURE ON
EXISTING NORMALIZATION
RULES
The TCJA ETR normalization require-
ments are part of the overall pre-exist-
ing deferred tax normalization rules, and
this reveune procedure is intended to be
consistent with those rules. This revenue
procedure does not create an exception to
how the overall pre-existing deferred tax
normalization rules would apply, except
as noted.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective Au-
gust 14, 2020.
SECTION 7. DRAFTING
INFORMATION
The principal author of this reve-
nue procedure is Martha M. Garcia of
the Office of Associate Chief Counsel
(Passthroughs and Special Industries). For
further information regarding this revenue
procedure contact Martha M. Garcia on
202-317-6853 (not a toll free number).

Bulletin No. 2020–36 549 August 31, 2020
Part IV
Changes to User Fees
for Certain Letter Ruling
and Determination Letter
Requests Submitted to
Employee Plans Rulings
and Agreements, Effective
January 4, 2021
Announcement 2020-14
This announcement describes changes
to user fees relating to certain requests
for letter rulings and determinations that
will take effect on January 4, 2021. The
increased user fees described in this an-
nouncement will be reflected in Rev. Proc.
2021-4, which will be published in Inter-
nal Revenue Bulletin 2021-1 on January
4, 2021. This announcement is intended to
provide taxpayers and stakeholders with
advance notice of these increased user
fees.
Background
Rev. Proc. 2020-4, 2020-1 I.R.B. 148,
updated annually, explains how the Inter-
nal Revenue Service (Service) provides
advice to taxpayers on issues under the
jurisdiction of the Commissioner, Tax Ex-
empt and Government Entities Division,
Employee Plans Rulings and Agreements
Office (Employee Plans Rulings and
Agreements), including procedures for re-
questing letter rulings and determination
letters from the Service. It also sets forth
the user fees that are required to be paid
when requesting various types of advice
and describes the requirement under sec-
tion 7528 of the Internal Revenue Code
that user fees are to be determined after
taking into account the average time for,
and difficulty of, complying with requests
in each category and subcategory of sub-
mission to the Service.
Appendix A of Rev. Proc. 2020-4 sets
forth the user fees applicable with respect
to each category or subcategory of sub-
mission under the revenue procedure. Sec-
tion .01 of Appendix A sets forth the user
fees applicable to letter ruling requests.
Section .06 of Appendix A sets forth the
user fees applicable to determination letter
requests.
Increased User Fees Effective in 2021
Rev. Proc. 2021-4, effective on January
4, 2021, will reflect increased user fees for
the following types of letter ruling and de-
termination letter requests currently listed
in Appendix A of Rev. Proc. 2020-4:
SectionType of User FeeCurrent User Fee
(Rev. Proc. 2020-4)
User Fee Effective January 4, 2021
(Rev. Proc. 2021-4)
Section .01(3)Letter ruling request for Five-Year Automat-
ic Extension of the Amortization Period
$1,000$6,500
Section .06(1)(a)Form 5300 (Application for Determination
for Employee Benefit Plan)
$2,500$2,700
Section .06(1)(b)Form 5307 (Application for Determination
for Adopters of Modified Volume Submitter
Plans)
$800$1,000
Section .06(1)(c)Form 5310 (Application for Determination
for Terminating Plan)
$3,000$3,500
DRAFTING INFORMATION
The principal author of this announce-
ment is Angelique Carrington of the
Office of Associate Chief Counsel (Em-
ployee Benefits, Exempt Organizations,
and Employment Taxes). For further
information regarding the user fees de-
scribed in this announcement, contact
Don Kieffer of Employee Plans Rulings
and Agreements, at 908-301-2655 (not a
toll-free number).

Bulletin No. 2020–36 i August 31, 2020
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 ap-
plied 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 be-
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul-
ing 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 previous-
ly 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 rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cas-
es in litigation, or the outcome of a Ser-
vice 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.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

August 31, 2020 ii Bulletin No. 2020–36
Numerical Finding List
1
Bulletin 2020–36
Announcements:
2020-8, 2020-32 I.R.B. 244
2020-9, 2020-32 I.R.B. 244
2020-10, 2020-33 I.R.B. 385
2020-11, 2020-33 I.R.B. 385
2020-13, 2020-35 I.R.B. 492
2020-14, 2020-36 I.R.B. 549
Notices:
2020-43, 2020-27 I.R.B. 1
2020-45, 2020-27 I.R.B. 3
2020-46, 2020-27 I.R.B. 7
2020-47, 2020-27 I.R.B. 7
2020-49, 2020-27 I.R.B. 8
2020-50, 2020-28 I.R.B. 35
2020-48, 2020-29 I.R.B. 72
2020-51, 2020-29 I.R.B. 73
2020-52, 2020-29 I.R.B. 79
2020-53, 2020-30 I.R.B. 151
2020-54, 2020-31 I.R.B. 226
2020-56, 2020-32 I.R.B. 239
2020-57, 2020-32 I.R.B. 240
2020-58, 2020-34 I.R.B. 419
2020-55, 2020-35 I.R.B. 467
2020-61, 2020-35 I.R.B. 468
2020-62, 2020-35 I.R.B. 476
2020-63, 2020-35 I.R.B. 491
2020-60, 2020-36 I.R.B. 514
2020-64, 2020-36 I.R.B. 519
Proposed Regulations:
REG-119307-19, 2020-28 I.R.B. 44
REG-112339-19, 2020-30 I.R.B. 155
REG-117589-18, 2020-30 I.R.B. 184
REG-125716-18, 2020-30 I.R.B. 197
REG-123027-19, 2020-31 I.R.B. 229
REG-130081-19, 2020-32 I.R.B. 246
REG-127732-19, 2020-33 I.R.B. 385
REG-111879-20, 2020-34 I.R.B. 421
REG-112042-19, 2020-34 I.R.B. 422
REG-132766-18, 2020-34 I.R.B. 436
REG-132434-17, 2020-35 I.R.B. 508
Revenue Procedures:
2020-16, 2020-27 I.R.B. 10
2020-31, 2020-27 I.R.B. 12
2020-35, 2020-29 I.R.B. 82
2020-36, 2020-32 I.R.B. 243
2020-37, 2020-33 I.R.B. 381
2020-38, 2020-36 I.R.B. 522
2020-39, 2020-36 I.R.B. 546
Revenue Rulings:
2020-14, 2020-28 I.R.B. 33
2020-15, 2020-32 I.R.B. 233
Treasury Decisions:
9899, 2020-29 I.R.B. 62
9900, 2020-30 I.R.B. 143
9903, 2020-32 I.R.B. 235
9901, 2020-33 I.R.B. 266
9902, 2020-33 I.R.B. 349
9904, 2020-34 I.R.B. 413
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2019–27 through 2019–52 is in Internal Revenue Bulletin
2019–52, dated December 27, 2019.

Bulletin No. 2020–36 iii August 31, 2020
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2020–36
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2019–27 through 2019–52 is in Internal Revenue Bulletin
2019–52, dated December 27, 2019.

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