Internal Revenue Bulletin 2013-8 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 201
3-8
February 19, 201
3
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.
INCOME TAX
Rev. Rul. 2013–3, page 500.
Federal rates; adjusted federal rates; adjusted federal
long-term rate and the long-term exempt rate.For pur-
poses of sections 382, 642, 1274, 1288, and other sections
of the Code, tables set forth the rates for February 2013.
Notice 2013–10, page 503.
This notice provides guidance to certain domestic entities con-
cerning the first taxable year they must report specified foreign
financial assets under section 6038D of the Code. Reporting
by domestic entities will not be required before the date spec-
ified by final regulations, which will not be earlier than taxable
years beginning after December 31, 2012.
Rev. Proc. 2013–18, page 503.
General rules and specifications for substitute Forms
W–2 and W–3.This procedure provides specifications for
the W–3 red-ink and W–2 black-and-white substitute forms for
the 2012 revision. This procedure will be reproduced as the
next revision of Publication 1141. Rev. Proc. 2011–62 super-
seded.
EMPLOYMENT TAX
Rev. Proc. 2013–18, page 503.
General rules and specifications for substitute Forms
W–2 and W–3.This procedure provides specifications for
the W–3 red-ink and W–2 black-and-white substitute forms for
the 2012 revision. This procedure will be reproduced as the
next revision of Publication 1141. Rev. Proc. 2011–62 super-
seded.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al 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, Leg-
islation 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 Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d 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 c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
February 19, 20132013–8 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 42.—L
ow-Income
Housing Credi
t
The adjusted a
pplicable federal short-term, mid-
term, and long
-term rates are set forth for the month
of February 20
13. See Rev. Rul. 2013-3, page 500.
Section 280G.—Golden
Parachute Payments
Federal short-term, mid-term, and long-term rates
are set forth for the month of February 2013. See Rev.
Rul. 2013-3, page 500.
Section 383.—Limitation
on Net Operating Loss
Carryforwa
rds and Certain
Built-In Losses Following
Ownership Change
The adjusted applicable federal long-term rate is
set forth for the month of February 2013. See Rev.
Rul. 2013-3, page 500.
Section 412.—Minimum
Funding Standards
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 467.—Certain
Payments for the Use of
Property or Services
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 468.—Special
Rules for Mining and Solid
Waste
Reclamation and
Closi
ng Costs
The ad
justed applicable federal short-term, mid-
term,
and long-term rates are set forth for the month
of Feb
ruary 2013. See Rev. Rul. 2013-3, page 500.
Section 482.—
Allocation
of Income and D
eductions
Among Taxpaye
rs
Federal short
-term, mid-term, and long-term rates
are set forth f
or the month of February 2013. See Rev.
Rul. 2013-3,
page 500.
Section 483.—Interest on
Certain Deferred Payments
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 642.—Special
Rules for Credits and
Deductions
Federal short-term, mid-term, and long-term rates
are set forth for the month of February 2013. See Rev.
Rul. 2013-3, page 500.
Section 807.—Rules for
Certain Reserves
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 846.—Discounted
Unpaid Losses Defined
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 1274.—Determi-
nation of Issue Price in the
Case of Certain Debt Instru-
ments Issued for Property
(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)
Federal rates; adjusted federal rates;
adjusted federal long-term rate and the
long-term exempt rate.For purposes of
sections 382,
642, 1274, 1288, and other
sections of th
e Code, tables set forth the
rates for Febr
uary 2013.
Rev. Rul. 2013
–3
This revenue
ruling provides various
prescribed r
ates for federal income tax
purposes for
February 2013 (the current
month). Tabl
e 1 contains the short-term,
mid-term, an
d long-term applicable fed-
eral rates (
AFR) for the current month
for purpose
s of section 1274(d) of the
Internal Re
venue Code. Table 2 contains
the short-t
erm, mid-term, and long-term
adjusted a
pplicable federal rates (ad-
justed AFR
) for the current month for
purposes o
f section 1288(b). Table 3 sets
forth the a
djusted federal long-term rate
and the lo
ng-term tax-exempt rate de-
scribed i
n section 382(f). Table 4 contains
the appro
priate percentages for deter-
mining th
e low-income housing credit
describe
d in section 42(b)(1) for build-
ings pla
ced in service during the current
month. H
owever, under section 42(b)(2),
the appl
icable percentage for non-feder-
ally sub
sidized new buildings placed in
service
after July 30, 2008, and before
Decemb
er 31, 2013, shall not be less than
9%. Fin
ally, Table 5 contains the federal
rate fo
r determining the present value of
an annu
ity, an interest for life or for a term
of year
s, or a remainder or a reversionary
inter
est for purposes of section 7520.
2013–8 I.R.B.500February 19, 2013

REV. RUL. 2013–3 TABLE 1
Applicable Federal Rates (AFR) for February 2013
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR.21%.21%.21%.21%
110% AFR.23%.23%.23%.23%
120% AFR
.25%.25%.25%.25%
130% AFR.27%.27%.27%.27%
Mid-term
AFR1.01%1.01%1.01%1.01%
110% AFR1.11%1.11%1.11%1.11%
120% AFR1.21%1.21%1.21%1.21%
130% AFR1.31%1.31%1.31%1.31%
150% AFR1.53%1.52%1.52%1.52%
175% AFR
1.78%1.77%1.77%1.76%
Long-term
AFR
2.52%2.50%
2.49%2.49%
110% AFR2.77%
2.75%
2.74%2.73%
120% AFR3.02%3.00%2.99%2.98%
130% AFR3.28%
3.25%
3.24%3.23%
REV. RUL. 2013–3 TABLE 2
Adjusted AFR for February 2013
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
adjusted AFR.29%.29%.29%.29%
Mid-term adjusted AFR
1.15%1.15%1.15%1.15%
Long-term
adjusted AFR2.77%2.75%2.74%2.73%
REV. RUL. 2013–3 TABLE 3
Rates Under Section 382 for February 2013
Adjusted federal long-term rate for the current month2.77%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted
federal long-term rates for the current month and the prior two months.)2.83%
REV. RUL. 2013–3 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for February 2013
Note: Under Section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, and before December 31, 2013, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit7.40%
Appropriate percentage for the 30% present value low-income housing credit3.17%
February 19, 20135012013–8 I.R.B.

REV. RUL. 2013–3 TABLE 5
Rate Under Section 7520 for February 2013
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest1.20%
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 7520.—Valuation
Tables
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
Section 7872.—Treatment
of Loans With Below-Market
Interest Rates
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of February 2013. See Rev. Rul. 2013-3, page 500.
2013–8 I.R.B.502February 19, 2013

Part III. Administrative, Procedural, and Miscellaneous
Information Reporting by
Domestic Entities Under
Section 6038D With Respect
to Specified Foreign Financial
Assets
Notice 2013–10
This notice provides guidance to do-
mestic entities concerning the first taxable
year certain domestic entities will be re-
quired to report interests in specified for-
eign financial assets under section 6038D
of the Internal Revenue Code (Code).
Section 6038D was enacted by section
511 of the Hiring Incentives to Restore
Employment Act, Pub. L. No. 111–147,
124 Stat. 71 (the HIRE Act), and applies
to taxable years beginning after March 18,
2010. Section 6038D(a) requires an indi-
vidual who holds any interest in a specified
foreign financial asset during any taxable
year to attach a statement to that individ-
ual’s return of tax imposed by subtitle A of
the Code for the taxable year to report the
information identified in section 6038D(c)
if the aggregate value of all such assets in
which the individual holds an interest ex-
ceeds $50,000 (or such higher amount as
the Secretary may specify) for such taxable
year.
Section 6038D(f) authorizes the Secre-
tary to issue regulations or other guidance
applying the provisions of section 6038D
to any domestic entity as if the domestic
entity were an individual, if the domestic
entity is formed or availed of for purposes
of holding, directly or indirectly, specified
foreign financial assets.
On December 19, 2011, the Internal
Revenue Service (IRS) and the Depart-
ment of the Treasury (Treasury Depart-
ment) published temporary regulations
providing guidance to individuals required
to report specified foreign financial assets
with their annual return pursuant to sec-
tion 6038D. T.D. 9567, 2012–8 I.R.B. 395
(76 FR 78553). On December 19, 2011,
the IRS and the Treasury Department also
published a notice ofproposed rulemak-
ing that cross-referenced those temporary
regulations and also included Prop. Reg.
§ 1.6038D–6. REG–130302–10, 2012–8
I.R.B. 412 (76 FR 78594).
Prop. Reg. § 1.6038D–6 sets out the
conditions under which a domestic entity
will be considered a specified domestic
entity and, therefore, required to report
specified foreign financial assets in which
the entity holds an interest. Prop. Reg.
§ 1.6038D–6 is proposed to apply to tax-
able years beginning after December 31,
2011.
The IRS and the Treasury Department
intend that, when final regulations are is-
sued under section 6038D, those final reg-
ulations will modify the effective/applica-
bility date of Prop. Reg. § 1.6038D–6. Re-
porting by domestic entities of interests in
specified foreign financial assets will not
be required before the date specified by fi-
nal regulations, which will not be earlier
than taxable years beginning after Decem-
ber 31, 2012.
The principal author of this notice is
Joseph S. Henderson of the Office of As-
sociate Chief Counsel (International). For
further information about this notice, con-
tact Mr. Henderson at (202) 622–3840 (not
a toll-free call).
Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for
Substitute Forms and Schedules.
26 CFR 601.602: Tax forms and instructions.
(Also Part 1, 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. 2013–18
TABLE OF CONTENTS
PART 1 — GENERAL
SECTION 1.1 — PURPOSE......................................................................................... 504
SECTION 1.2 — WHAT’S NEW..................................................................................... 506
SECTION 1.3 — GENERAL RULES FOR PAPER FORMS W–2 AND W–3................................................ 506
SECTION 1.4 — GENERAL RULES FOR FILING FORMS W–2 (COPY A) ELECTRONICALLY............................ 508
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
............................................................................. 508
SECTION 2.2 — SPECIFICATIONS FOR SUBSTITUTE BLACK-AND-WHITE COPY A AND W–3 FORMS
FILED WITH THE SSA
............................................................................. 511
February 19, 20135032013–8 I.R.B.

SECTION 2.3 — REQUIREMENTS FOR SUBSTITUTE FORMS FURNISHED TO EMPLOYEES (COPIES
B, C, AND 2 OF FORM W–2)
......................................................................... 513
SECTION 2.4 — ELECTRONIC DELIVERY OF FORM W–2 AND W–2C RECIPIENT STATEMENTS........................ 516
PART 3 — ADDITIONAL INSTRUCTIONS
SECTION 3.1 — ADDITIONAL INSTRUCTIONS FOR FORM PRINTERS................................................ 516
SECTION 3.2 — INSTRUCTIONS FOR EMPLOYERS.................................................................. 517
SECTION 3.3 — OMB REQUIREMENTS FOR BOTH RED-INK AND BLACK-AND-WHITE COPY A AND
W–3 SUBSTITUTE FORMS
.......................................................................... 518
SECTION 3.4 — REPRODUCIBLE COPIES OF FORMS............................................................... 518
SECTION 3.5 — EFFECT ON OTHER DOCUMENTS.................................................................. 519
SECTION 3.6 — EXHIBITS......................................................................................... 519
Part 1
General
Section 1.1 — Purpose
.01The purpose of this revenue procedure is to state the requirements of the Internal Rev-
enue 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 2012 calendar year.
.02For 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 proce-
dure to be acceptable to the IRS and the SSA. No IRSoffice is authorized to allow deviations
from this revenue procedure. Preparers should also refer to the2012 General Instructions for
Forms W–2 and W–3 for details on how to complete these forms. See Part 3, Section 3.4, for
information on obtaining the official IRS forms and instructions. See Part 2, Sections 2.3 and
3.4, for requirements for the copies of substitute forms furnished to employees.
.03For 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.
Any questions about the red-ink Form W–2 (Copy A) and Form W–3 and the substitute
employee statements should be emailed toSubstituteforms@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:T:M:S, IR 6526
1111 Constitution Ave., NW
Washington, DC 20224
Any questions about the black-and-white Copy A and W–3 forms should be emailed to
copy.a.forms@ssa.govor sent to:
2013–8 I.R.B.504February 19, 2013

Social SecurityAdministration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
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.
.04Some Forms W–2 that include logos, slogans, and advertisements (including adver-
tisements for tax preparation software) maybe confused with 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 lo-
gos, slogans, and advertising on Forms W–3, Copy A of Forms W–2, or any employee copies
reporting wages paid during the 2012 calendar year will not be allowed, with the following
exceptions:
•Forms may include the exact name of the employer or agent, primary trade name, trade-
mark, 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 non-intrusive manner.
•These items must not materially interfere with the ability of the recipient to recognize,
understand, and use the tax information on the employee copies.
•Corrected information on information returns and employee copies that was shown on
Forms W–2 for amounts paid before January 1, 2012, is an exception.
The IRS e-file logo on the IRS official employee copies may be included, but it is not re-
quired on any of the substitute form copies.
The information return and employee copies must clearly identify the employer’s name as-
sociated with its employer identification number.
Logos and slogans, may be used on permissible enclosures, such as a check or account
statement, other than information returns and payee copies.
Forms W–2 and W–3 are subject to annual review and possible change. This revenue pro-
cedure may be revised at a future date to state other requirements of the IRS and the SSA
regarding the preparation and use of substitutes for Form W–2 and Form W–3 for wages paid
during the 2013 calendar year. If you have comments about the restrictions on including logos,
slogans, and advertising on information returns and employee copies, send or email your com-
ments to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:T:M:S,
IR 6526, 1111 Constitution Ave., NW, Washington, DC, 20224 orSubstituteforms@irs.gov.
.05The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a
centralized customer servicecall 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
1–866–455–7438 (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). The hours of operation are Monday through Friday
from 8:30 a.m. to 4:30 p.m. Eastern time. You may also send questions to the call site via
the Internet atmccirp@irs.gov. IRS/IRB does not process information returns which are
filed on paper forms. IRS/IRB does not process Forms W–2 (Copy A). Forms W–2 (Copy
A) prepared on paper or electronically must befiled with the SSA. IRS/IRB does, however,
process waiver requests (Form 8508, Request for Waiver From Filing Information Returns
Electronically) and extension of time to file requests (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
February 19, 20135052013–8 I.R.B.

for Filing Forms 1097–BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W–2G Electronically,
for information on waivers and extensions of time.
.06The following form instructions and publications provide more detailed filing proce-
dures for certain information returns:
•General Instructions for Forms W–2 and W–3,
•Publication 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c.
Section 1.2 — What’s New
.01 Measurements for the 2012 Forms W-2 and W-3 exhibits have not changed.The
measurements for the 2012 Forms W-2 and W-3exhibits have not changed from 2011, and
will be posted in the 2012 revision of Publication 1141.
.02 Logos, slogans, and advertising.The rules relating to inclusion and restriction of logos;
slogans; and advertising on Form W–3, Form W–2 (Copy A), or any employee copies have
been updated and clarified.See Section 1.04for updated and additional guidance.
.03 Forms W–2 and W–3 future developments.The IRS has created a page on IRS.gov
for information about Forms W–2 and W–3 and their instructions, at www.irs.gov/w2.
.04 New title for instructions.The title of the Instructions for Forms W–2 and W–3 has
been changed to the “General Instructions” for Forms W–2 and W–3. These instructions now
include instructions for U.S. possessions and corrected wage and tax statements.
.05 Form W–3, Kind of Employer.The specific instructions for the checkboxes in box b,
Kind of employer, of Form W–3 include examples for various types of section 501c Organi-
zations.
.06 Employee social security tax withholding.The 4.2% rate of social security tax with-
holding (for employees only) is extended for wage payments made in 2012.
.07 Reporting the cost of group health insurance coverage.Youmustreportthecostof
employer-sponsored health coverage in box 12 using code DD.
.08 Foreign agricultural workers .You must report on Form W–2 compensation of $600
or more that you pay to H–2A visa agricultural workers.
.09 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
.01Employers not filing electronically must file paper Forms W–2 (Copy A) along with
Form W–3 with the SSA by using either the official IRS form or a substitute form that exactly
meets the specifications shown in Parts 2 and 3 of this revenue procedure.
Note. www.cnmidof.net http//www.hacienda.gobierno.pr.Substitute territorial forms
(W–2AS, W–2GU, W–2VI, W–3SS) should 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 Commonwealth
of the Northern Mariana Islands, you must contact the Department of Finance, Division of
Revenue and Taxation, Commonwealth of the Northern Mariana Islands, P.O. Box 5234
CHRB, Saipan, MP 96950 orwww.cnmidof.netto get Form W–2CM and instructions for
completing and filing the form. For information on Forms 499R–2/W–2PR, use this website:
http//www.hacienda.gobierno.pr.
2013–8 I.R.B.506February 19, 2013

Employers who file with the SSA electronically or on paper may design their own statements
to furnish to employees. These employee statements designed by employers must comply with
the requirements shown in Parts 2 and 3.
.02Red-ink substitute forms that completely conform to the specifications contained in this
revenue procedure may be privately printed without prior approval from the IRS or the SSA.
Only the substitute black-and-white Copy A and W–3 forms need to be submitted to the SSA
for approval, prior to their use (see Section 2.2 of Part 2).
.03As in the past, SSA-approvedblack-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 of Part 2).
In general, regardless of the method of entering data, using black ink on Forms W–2 and W–3
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.
.04Substitute forms filed with the SSA and substitute copies furnished to employees that
do not conform to these specifications are unacceptable. Forms W–2 (Copy A) and W–3 filed
with the SSA that do not conform may be returned. In addition, penalties may be assessed for
not complying with the form specifications.
.05Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.
(1) Submit a letter or email citing the specificationtotheappropriate address in Section
1.1 of Part 1.
(2) State your
understanding of the specification.
(3) Enclose an example (if appropriate)of how the form would appear if produced using
your understanding.
(4) Be sure to include your name, complete address, phone number, and if applicable, y
our
email address with your correspondence.
.06Any 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:T:M:S, IR 6526
1111 Constitution Ave., NW
Washington, DC 20224
Any questions about the substitute black-and-white Copy A and W–3 should be emailed to
copy.a.forms@ssa.govor sent to:
Social SecurityAdministration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
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.
February 19, 20135072013–8 I.R.B.

.07Forms W–2 and W–3 are subject to annual review and possible change. Therefore,
employers are cautioned against overstockingsupplies of privately-printed substitutes.
.08Separate instructions for Forms W–2 and W–3 are provided in the 2012 General Instruc-
tions 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. Copies of the current year official
IRS Forms W–2 and W–3, and the instructions for those forms, may be obtained from most
IRS offices or by calling 1–800–829–3676. The IRS provides only cutsheet sets of Forms W–2
and cutsheets of Form W–3. The instructions and information copies of the forms may also be
found at IRS.gov.
.09Because 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
.01Employers must file Forms W–2 (Copy A) with the SSA electronically if they are re-
quired to file 250 or more for a calendar year unless the IRS grants a waiver. For details, get
the 2012 General Instructions for Forms W–2 and W–3. The SSA publication EFW2, Specifi-
cations for Filing Forms W–2 Electronically, contains specifications and procedures for elec-
tronic filing of Form W–2 information with the SSA. Employers are cautioned to obtain the
most recent revision of EFW2 (and supplements) due to any subsequent changes in specifica-
tions and procedures.
.02You may obtain a copy of the EFW2 by:
•Accessing the SSA website at:www.socialsecurity.gov/employer/pub.htm.
.03Electronic 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.
.04Employers filing fewer than 250 Forms W–2 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 atwww.socialsecurity.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.
.05Employers 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. Emplo
yers
who file Form W–2 information with the SSA electronically must not send the same d
ata to the
SSA on paper Forms W–2 (Copy A). Any duplicate reporting may subject filers to unn
ecessary
contacts by the SSA or the IRS.
Part 2
Specifications for Substitute Forms W–2 an
dW–3
Section 2.1 — Specifications for Red-Ink Substitute Form W–2 (Copy A) and Form W–3
FiledwiththeSSA
.01The official IRS-printed red dropout ink Form W–2 (Copy A) and W–3 and their exact
substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute
Forms W–2 (Copy A) and W–3 with the SSA. The substitute forms must be exact replicas of
2013–8 I.R.B.508February 19, 2013

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 inincorrect scanning, and may affect money
amounts reported for employees.
.02Paper used for cutsheets 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:Phvalue,average,notlessthan............................
4.5
•
BasisWeight:17x22inch500cutsheets,pound....................
18–20
• Metric equivalent—gm./square meter
(atoleranceof+5pct.isallowed) .................................68–75
• Stiffness: Average, each direction, not less than—milligrams
Crossdirection..................................................
50
Machinedirection ...............................................80
• Tearing strength: Average, eachdirection, not less than—grams.......40
• Opacity:Average,notlessthan—percent...........................82
• Reflectivity:Average,notlessthan—percent .......................68
• Thickness:Average—inch........................................0.0038
Metricequivalent—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,notlessthan—seconds..........................10
• Finish (smoothness): Average, each side—seconds..................
20–55
(forinformationonly)theSheffieldequivalent—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 stan-
dard are met.
.03All 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.
•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 beginningwith “Send this entire page....” line to the
bottom of Form W–3.
.04The vertical and horizontal spacing for allfederal 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.
.05The official red-ink Form W–3 and Form W–2 (Copy A) are 7.5 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 (7.5 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).
.06The top, left, and right margins for the Form W–2 (Copy A) and Form W–3 are .5 inches
(
1
/2inch). 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.
February 19, 20135092013–8 I.R.B.

.07The 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.
.08The 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.
.09Continuous-pinfed Forms W–2 (Copy A) must be separated into 11-inch deep pages.
The pinfed strips must be removed when Forms W–2 (Copy A) are filed with the SSA. The
two Forms W–2 (Copy A) on the 11-inch page must not be separated (only the pages are to
be separated (burst)). The words “Do Not Cut, Fold, or Staple Forms on This Page” must be
printed twice between the two Forms W–2 (Copy A) in Flint red OCR dropout ink. All other
copies (Copies 1, B, C, 2, and D) must be able to be distinguished and separated into individual
forms.
.10Box 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
2012 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.
.11The checkboxes in box 13 of Form W–2 (Copy A) must be .14 inches each;
the space
before the first checkbox is .20 inches; the spacing on each remaining
side of the 3 checkboxes
is .36 inches (see Exhibit A). The checkboxes in box b of Form W–3 must
also be .14 inches.
Note.More than 50% of an applicable checkbox must be covered by an “X.”
.12All 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.
.13The words “For Privacy Act and Paperwork Reduction Act Notice, see back of Copy
D.” 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 back
of Copy D of Form W–2.” must be printed at the bottom of the page of Form W–3 in black ink.
.14The Office of Management andBudget (OMB) Number mustbe printed on substitute
Forms W–3 and W–2 (on each ply) in the same location as on the official IRS forms.
.15All substitute Forms W–3 must include the instructions that are printed on the same
sheet below the official IRS form.
.16The back of substitute Form W–2 (Copy A) and Form W–3 must be free of all printing.
.17All copies must be clearly legible. Fading must be minimized to assure legibility.
.18Chemical 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 chem-
ically-treated paper cannot be processed properly by scanning equipment.
•Chemically-transferred images must be black.
•Carbon-coated forms are not permitted.
2013–8 I.R.B.510February 19, 2013

.19The 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
FiledwiththeSSA
.01The SSA-approved substitute black-and-white Forms W–2 (Copy A) and W–3 are re-
ferred to as substitute black-and-white CopyA and W–3. Specifications for the substitute
black-and-white Copy A and W–3 are similar to the red-ink forms (Part 2, Section 2.1) except
for the items that follow (see Exhibits E and F). Exhibits are samples only and must not be
downloaded to meet tax obligations.
(1) Forms must be printed on 8.5 x 11-inch single-sheet paper only. There must be two
Forms W–2 (Copy A) printed on a page. There must be no horizontal perforations between the
two Forms W–2 (Copy A) on each page.
(2) All forms and data must be printed in nonreflective black ink only.
(3) The data and forms must be programmed to print simultaneously. Forms cannot be
produced separately from wage data entries.
(4) The forms must not contain corner register marks.
(5) The forms must not contain any shaded areas, including those boxes that are entirely
shaded on the red-ink forms.
(6) Identifying numbers on both Form W–2 (“22222”) and Form W–3 (“33333”) must be
preprinted in 14-point Arial bold font or a close approximation.
(7) The form numbers (“W–2” and “W–3”) must be in 18-point Arial font or a close ap-
proximation. The tax year (for example, “2012”) 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 fourzeros and a slash (for example, 0000/9876)
must appear in 12-point Arial font, or a closeapproximation, 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 nomoney 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.
February 19, 20135112013–8 I.R.B.

.02You 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 2012
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.
.03Youwillberequiredtosendonesetofblank 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 numericdata or alpha data, depending
upon the type required to be entered. Includein your submission the name, telephone number,
fax number, and email address of a contact person who can answer questions regarding your
sample forms.
.04To receive approval, you may first contact the SSA atcopy.a.forms@ssa.govto obtain a
template and further instructions in PDF or Excel format. You may also send your 2012 sample
substitute black-and-white Copy A and W–3 forms to:
Social SecurityAdministration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
1150 E. Mountain Drive
Wilkes-Barre, PA 18702–7997
Send your sample forms via private mail carrier or certifiedmail in order to verify their
receipt. You can expect approval(or disapproval) by the SSA within 30 days of receipt of your
sample forms.
.05The 4-digit vendor code preceded by fourzeros 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 National Association of Com-
puterized Tax Processors, you should use that code. If you do not have a valid vendor code,
contact the Social Security Administration atcopy.a.forms@ssa.govto obtain an SSA-issued
code. (Additional information on vendor codes may be obtained from the SSA or the National
Association of Computerized Tax Processors (NACTP) via email atpresident@nactp.org.)
Note.Vendor codes from NACTP are only 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 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.
.07In 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 sub-
mission formats. This version is an optional alternative to the non-barcoded 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.
The data in the barcode will be ignored and the data displayed on the form will be considered
the submission.
To get the barcode information:
•See the SSA’s BSO website athttp://www.socialsecurity.gov/bso,
•Get the pdf version of the specifications atcopy.a.forms@ssa.gov,
•Download the “TY 12 Substitute W3/W2 2-D Barcoding Standards” from
http://www.socialsecurity.gov/employer/subBarCodeStd.pdf.
2013–8 I.R.B.512February 19, 2013

Section 2.3 — Requirements for Substitute Forms Furnished to Employees (Copies
B, C, and 2 of Form W–2)
Note. Rules in Part 2, Section 2.3 (this section), 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 Part 2, Sections 2.1 and/or 2.2 above.
.01All employers (including those who file electronically) must furnish employees with at
least two copies of Form W–2 (three or more foremployees required to file a state, city, or
local income tax return). The following rules are guidelines for preparing employee copies.
The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from
the dimensions of the official IRS form to allow space for reporting additional information,
including additional entries such as withholding for health insurance, union dues, bonds, or
charity in box 14. The limitation of a maximum of four items in box 12 of Form W–2 applies
only to Copy A, which is filed with the SSA.
Note.Payee statements (Cop
ies B, C, and 2 of Form W–2) may be furnished electronically
if employees give their cons
ent (as described in Treasury RegulationsSection 31.6051–1(j)).
See also Publication 15–A,
Employer’s Supplemental Tax Guide.
.02The 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
6.5 inches deep by no more than 8.5 inches wide.
Note.The maximum and minimum size specifications in this document are for tax year 2012
only and may change in future years.
.03Either horizontal or vertical format is permitted (see Exhibit D).
.04The 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 localgovernment provides
other specifications.
.05Employee copies of Form W–2 (Copies B, C, and 2), including those that are printed on
a single sheet of paper, must be easily separated. The best method of separation is to provide
perforations between the individual copies. Each copy should be easily distinguished whatever
method of separation is used.
Note.Perforation does not apply to printouts of copies of Forms W–2 that are furnished elec-
tronically to employees (as described in Treasury RegulationsSection 31.6051–1(j)).How-
ever, these employees should becautioned to carefully separate the copies of Form W–2. See
Publication 15–A, Employer’s Supplemental Tax Guide, for information on electronically fur-
nishingFormsW–2toemployees.
.06Interleaved carbon and chemical transfer paper employee copies must be clearly legible.
Fading must be minimized to assure legibility.
.07The electronic tax logo on the IRS official employee copies is not required on any of
the substitute form copies. To avoid confusion and questions by employees, employers are
encouraged to delete the identifying number (“22222”) from the employee copies of Form
W–2.
.08All 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
February 19, 20135132013–8 I.R.B.

core boxes must be included. The placement, numbering, and size of this information is spec-
ified as follows:
•The items and box numbers that constitute the core data are: The core boxes must be printed
in the exact order shown on the official IRS form.
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, and
Box 6 — Medicare tax withheld.
•The core data boxes (1 through 6) must be placedin the upper right of the form. Substitute
vertical-format copies may have the core data across the top of the form. Boxes or other
information will definitely not be permitted to the right of the core data.
•The form title, number, or copy designation (B, C, or 2) may be at the top of the form.
Also, a reversed or blocked-out area to accommodate a postal permit number or other postal
considerations is allowed in the upper-right.
•Boxes 1 through 6 must each be a minimum of 1
1
/8inches wide x
1
/4inch deep.
•Other required boxes are:
a) Employee’s social security number,
b) Employer identification number (EIN),
c) Employer’s name, address, and ZIP code,
d) Employee’s name, and
e) Employee’s address and ZIP code.
Identifying items must be present on the form and be in boxes similar to those on the o
fficial
IRS form. However, they may be placed in any location other than the top or upper rig
ht. You
do not need to use the lettering system (a-c, e-f) used on the official IRS form. The
employer
identification number (EIN) may be included with the employer’s name and address
and not
in a separate box.
Note.Box d (“Control number”) is not required.
.09All 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 substituteForms 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.
.10If the substitute employee copies are labeled, the forms must contain the applicable
description:
•“Copy B, To Be Filed With Employee’s FEDERAL Tax Return.”
•“Copy C, For EMPLOYEE’S RECORDS.”
•“Copy 2, To Be Filed With Employee’s State, City, or Local Income Tax Return.”
It is recommended (but not required) that these be located on the lower left of Form W–2. If
the substitute employee copies are not labeled as to the disposition of the copies, then written
notification using similar wording must be provided to each employee.
.11The tax year (for example, 2012) 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).
.12Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point rule or high-
lighted in some manner to distinguish them. If “Allocated tips” are being reported, it is recom-
mended (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).
2013–8 I.R.B.514February 19, 2013

Note.Boxes 8 and 9 may be omitted if not applicable.
.13If 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.)
•Box17(Stateincometax)
Local information is included in:
•Box18(Localwages,tips,etc.)
•Box 19 (Local income tax)
•Box20(Localityname)
.14Boxes 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 amountmust be reported separately, shown in box 10,
and labeled “Dependent care benefits.”
.15Employers 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-EE (see the 2012 General
Instructions for Forms W–2 and W–3).
.16If an employer has employees in any of thethree categories in box 13, all checkbox
headings must be shown and the proper checkmark made, when applicable.
.17Employers 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 2012 General
Instructions for Forms W–2 and W–3.)
.18The 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.”
.19Instructions similar to those contained on the back of Copies B, C, and 2 of the offi-
cial IRS Form W–2 must be provided to each employee. An employer may modify or delete
instructions that do not apply to its employees. (For example, remove Railroad Retirement
Tier 1 and Tier 2 compensation information for nonrailroad employees or information about
dependent care benefits that the employer does not provide.)
.20Employers must notify their employees who have no income tax withheld that they may
be able to claim a tax refund because of the earned income credit (EIC). They will meet this
notification requirement if they furnish a substitute Form W–2 with the EIC notice on the back
of Copy B, IRS Notice 797, Possible FederalTax 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 with-
holding on Form W–4, Employee’s Withholding Allowance Certificate, for the calendar year.
February 19, 20135152013–8 I.R.B.

Section 2.4 — Electronic Delivery of Form W–2 and W–2c Recipient Statements.
.01If you are required to furnish a written statement (Copy B or an acceptable substitute) to
a recipient, then you may furnish the statement electronically instead ofon paper. This includes
furnishing the statement to recipients of Forms W–2 and W–2c.
If you meet the requirements listed below, you are treated as furnishing the statement timely.
.02The recipient must consent in the affirmative and not have withdrawn the consent before
the statement is furnished. The consent by therecipient must be made electronically in a way
that shows that he or she can access the statement in the electronic format in which it will be
furnished.
You must notify the recipient of any hardware or software changes prior to furnishing the
statement. A new consent to receive the statement electronically is required after the new
hardware or software is put into service.
Prior to furnishing the statements electronically, you must provide the recipient a statement
with the following information prominently displayed:
•If the recipient does not consent to receive the statement electronically, a paper copy will
be provided.
•The scope and duration of the consent. For example, whether the consent applies to every
year the statement is furnished or only until January 31 immediately following the date of
the consent.
•How to obtain a paper copy after giving consent.
•How to withdraw the consent. The consent may be withdrawn at any time by furnishing
the withdrawal in writing (electronically oron paper) to the person whose name appears
on the statement. Confirmation of the withdrawal also will be in writing (electronically or
on paper).
•Notice of termination. The notice must state under what conditions the statements will no
longer be furnished to the recipient.
•Procedures to update the recipient’s information.
•A description of the hardware and software required to access, print and retain a statement,
and a date the statement will no longer be available on the website.
.03Additionally, you must:
•Ensure the electronic format contains all therequired information and complies with the
guidelines in this document.
•If posting the statement on a website, post itfor the recipient to access on or before the
January 31 due date through October 15 of that year.
•Inform the recipient, in person, electronically or by mail, of the posting and how to access
and print the statement.
For more information, see RegulationsSection 31.6051–1(j).
Part 3
Additional Instructions
Section 3.1 — Additional Instructions for Form Printers
.01If electronic media is not used for filing with the SSA, the substitute copies of Forms
W–2 (either red-ink or substitute black-and-white forms) should be assembled in the same or-
2013–8 I.R.B.516February 19, 2013

der as the official IRS Forms W–2. Copy A should be first, followed sequentially by perforated
sets (Copies 1, B, C, 2, and D).
.02The 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.
.03Substitute forms (red-ink or substitute black-and-white Copy A or W–3) do not require
a copy to be retained by employers (Copy D of Form W–2). However, employers must be
prepared to verify or duplicate the information if it is requested by the IRS or the SSA. Paper
filers who do not keep a Form W–2 (Copy D) should be able to generate a facsimile of Form
W–2 (Copy A) in case of loss.
.04Except for copies in the official assembly, no additional copies that may be prepared by
employers should be placed ahead of Form W–2 (Copy C) “For EMPLOYEE’S RECORDS.”
.05You must provide instructions similar to those contained on the back of Copies B, C,
and 2 of the official IRS Form W–2 to each employee. You may print them on the back of
the substitute Copies B, C, and 2 or provide them to employees on a separate statement. You
do not need to use the back of Copy 2. If you do not use Copy 2, you may include all the
information that appears on the back of the official Copies B, C, and 2 on the back of your
substitute Copies B and C only. As an example, you may use the “Note” on the back of the
official Copy C as the dividing point between the text for your substitute Copies B and C. Do
not print these instructions on the back of Copy 1. Any Forms W–2 (Copy A) and W–3 that
are filed with the SSA must have no printing on the reverse side.
Section 3.2 — Instructions for Employers
.01Only originals of Form W–2 (Copy A) and Form W–3 may be filed with the SSA.
Carbon copies and photocopies are unacceptable.
.02Employers should type or machine-print data entries on plain paper forms whenever
possible. Ensure good quality byusing 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. Blackinkmustbeusedwithnoscripttype,inverted
font, italics or dual-case alpha characters.
Note.12-point Courier font is preferred by the SSA.
.03Form W–2 (Copy A) requires decimal entries for wage data. Dollar signs should not be
printed with money amounts on the Forms W–2 (Copy A) and W–3.
.04The 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 photo-
copied (by the employee). Do notprint any data in the top margin of the payee copies of the
forms.
.05Any 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.
.06The filer’s employer identification number (EIN) must be entered in box b of Form W–2
and box e of Form W–3. The EIN entered on Form(s) W–2 (box b) and Form W–3 (box e)
must be the same as on Forms 941, 941–SS, 943, 944, CT–1, Schedule H (Form 1040), or any
other corresponding forms filed with the IRS. Be sure to use EIN format (00–0000000) rather
than SSN format (000–00–0000).
.07The employer’s name, address, and EIN may be preprinted.
February 19, 20135172013–8 I.R.B.

Section 3.3 — OMB Requirements for Both Red-Ink and Black-and-White Copy A and
W–3 Substitute Forms
.01The Paperwork Reduction Act (the Act) of 1995 (Public Law 104–13) requires the fol-
lowing:
•The Office of Management andBudget (OMB) approves all
IRS tax forms that are subject
to the Act.
•Each IRS form contains (in or near the upper right corne
r) 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 Exhibits A, B, C, E, and F.
)
•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.
.02This information must be provided to any users of official or substitute IRS forms or
instructions.
.03The OMB requirements for substitute IRS Form W–2 (Copy A) 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 (1545–0008) must appear exactly as shown on the official IRS form.
•For any copy of Form W–2 other than Copy A, the OMB number must use one of the
following formats:
(1) OMB No. 1545–xxxx (preferred) or
(2) OMB # 1545–xxxx (acceptable).
.04Any substitute Form W–2 (Copy A only) and Form W–3, must state “For Privacy Act
and Paperwork Reduction Act Notice, see back of Copy D.” If no instructions are provided to
users of your forms, you must furnish them with the exact text of the Privacy Act and Paper-
work Reduction Act Notice.
Section 3.4 — Reproducible Copies of Forms
.01You can obtain official IRS forms and information copies of federal tax materials at
local IRS offices or by calling the IRS Distribution Center at 1–800–829–3676. Other ways to
get federal tax material include the following.
•Accessing IRS.gov.
•Ordering IRS Tax Products on DVD (Publication 1796).
Only contact the IRS, not the SSA, for forms.
Note.Many IRS forms are provided at IRS.gov and on the IRS Tax Products on DVD. But
copies of Form W–2 (Copy A) and Form W–3 cannot be used for filing with the SSA when
obtained by these methods because the forms donot meet the specific printing specifications
as described in this publication. Copies of Forms W–2 and W–3 obtained from these sources
are for information purposes only.
2013–8 I.R.B.518February 19, 2013

.02The DVD contains approximately 2,500 tax forms and publications for small businesses,
return preparers, and others whofrequently need current or prior year tax products. Most cur-
rent tax forms on the DVD may be filled in electronically, then printed out for submission and
saved for recordkeeping. Other products on the DVD include the Internal Revenue Bulletins,
Tax Supplements, and Internet resources and links for the tax professional.
For system requirements, contact the National Technical Information Service (NTIS) at
http://www.htis.gov. Prices are subject to change. The cost of the DVD if purchased from
NTIS via the Internet at is $30 (with no handling fee). If purchased using the following meth-
ods, the cost for each DVD is $30 (plus a $6 handling fee). These methods are:
•By phone – 1–877–CDFORMS (1–877–233–6767) (For IRS DVD purchase only),
•By fax – 703–605–6900 (For IRS DVD purchase only),
•By mail – to:
National Technical Information Service
5301 Shawnee Road
Alexandria, VA 22312
Section 3.5 — Effect on Other Documents
.01Revenue Procedure 2011–62, 2011–52 I.R.B. 1032, dated December 27, 2011 (reprinted
as Publication 1141, Revised 12–2011), is superseded.
Section 3.6 — Exhibits
The measurements for the 2012 Forms W-2 and W-3 exhibits have not changed from 2011,
and will be posted in the 2012 revision of Publication 1141.
February 19, 20135192013–8 I.R.B.

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 ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
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 withmodi-
fied,below).
Clarifiedis 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
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis 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
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings 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.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis 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 rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
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—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2013–8 I.R.B.iFebruary 19, 2013

Numerical Finding List
1
Bulletins 2013–1 through 2013–8
Announcements:
2013-1, 2013-1 I.R.B.251
2013-2, 2013-2 I.R.B.271
2013-3, 2013-2 I.R.B.271
2013-4, 2013-4 I.R.B.440
2013-5, 2013-3 I.R.B.306
2013-6, 2013-3 I.R.B.307
2013-7, 2013-3 I.R.B.308
2013-8, 2013-4 I.R.B.440
2013-9, 2013-4 I.R.B.441
2013-10, 2013-3 I.R.B.311
2013-11, 2013-6 I.R.B.483
Notices:
2013-1, 2013-3 I.R.B.281
2013-2, 2013-6 I.R.B.473
2013-3, 2013-7 I.R.B.484
2013-7, 2013-6 I.R.B.477
2013-8, 2013-7 I.R.B.486
2013-10, 2013-8 I.R.B.503
Proposed Regulations:
REG-141066-09, 2013-3 I.R.B.289
REG-148873-09, 2013-7 I.R.B.494
REG-122707-12, 2013-5 I.R.B.450
Revenue Procedures:
2013-1, 2013-1 I.R.B.1
2013-2, 2013-1 I.R.B.92
2013-3, 2013-1 I.R.B.113
2013-4, 2013-1 I.R.B.126
2013-5, 2013-1 I.R.B.170
2013-6, 2013-1 I.R.B.198
2013-7, 2013-1 I.R.B.233
2013-8, 2013-1 I.R.B.237
2013-9, 2013-2 I.R.B.255
2013-10, 2013-2 I.R.B.267
2013-11, 2013-2 I.R.B.269
2013-12, 2013-4 I.R.B.313
2013-13, 2013-6 I.R.B.478
2013-14, 2013-3 I.R.B.283
2013-15, 2013-5 I.R.B.444
2013-16, 2013-7 I.R.B.488
2013-18, 2013-8 I.R.B.503
Revenue Rulings:
2013-1, 2013-2 I.R.B.252
2013-3, 2013-8 I.R.B.500
Treasury Decisions:
9603, 2013-3 I.R.B.273
9607, 2013-6 I.R.B.469
Treasury Decisions— Continued:
9608, 2013-3 I.R.B.274
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin
2012–52, dated December 27, 2012.
February 19, 2013ii2013–8 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2013–1 through 2013–8
Notices:
2011-14
Amplified and supplemented by
Notice 2013-7, 2013-6 I.R.B.477
2011-38
Obsoleted by
REG-148873-09, 2013-7 I.R.B.494
2012-60
Superseded by
Notice 2013-1, 2013-3 I.R.B.281
Proposed Regulations:
REG-140668-07
Corrected by
Ann. 2013-6, 2013-3 I.R.B.307
Revenue Procedures:
87-57
Modified by
Rev. Proc. 2013-13, 2013-6 I.R.B.478
2004-66
Modified and superseded by
Rev. Proc. 2013-11, 2013-2 I.R.B.269
2008-35
Modified and superseded by
Rev. Proc. 2013-14, 2013-3 I.R.B.283
2008-50
Modified and superseded by
Rev. Proc. 2013-12, 2013-4 I.R.B.313
2011-49
Modified by
Rev. Proc. 2013-6, 2013-1 I.R.B.198
2011-52
Modified and partly superseded by
Rev. Proc. 2013-15, 2013-5 I.R.B.444
2011-55
Amplified and supplemented by
Notice 2013-7, 2013-6 I.R.B.477
2011-62
Superseded by
Rev. Proc. 2013-18, 2013-8 I.R.B.503
2012-1
Superseded by
Rev. Proc. 2013-1, 2013-1 I.R.B.1
2012-2
Superseded by
Rev. Proc. 2013-2, 2013-1 I.R.B.92
Revenue Procedures— Continued:
2012-3
Superseded by
Rev. Proc. 2013-3, 2013-1 I.R.B.113
2012-4
Superseded by
Rev. Proc. 2013-4, 2013-1 I.R.B.126
2012-5
Superseded by
Rev. Proc. 2013-5, 2013-1 I.R.B.170
2012-6
Superseded by
Rev. Proc. 2013-6, 2013-1 I.R.B.198
2012-7
Superseded by
Rev. Proc. 2013-7, 2013-1 I.R.B.233
2012-8
Superseded by
Rev. Proc. 2013-8, 2013-1 I.R.B.237
2012-9
Superseded by
Rev. Proc. 2013-9, 2013-2 I.R.B.255
2012-10
Superseded by
Rev. Proc. 2013-10, 2013-2 I.R.B.267
2012-30
Corrected and clarified by
Ann. 2013-3, 2013-2 I.R.B.271
Updated by
Ann. 2013-10, 2013-3 I.R.B.311
2012-46
Corrected by
Ann. 2013-11, 2013-6 I.R.B.483
2013-1
Corrected by
Ann. 2013-9, 2013-4 I.R.B.441
Treasury Decisions:
9564
Corrected by
Ann. 2013-4, 2013-4 I.R.B.440
Amended by
Ann. 2013-7, 2013-3 I.R.B.308
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin 2012–52, dated December 27,
2012.
2013–8 I.R.B.iiiFebruary 19, 2013

Internal Revenue Service
W
ashington,DC20224
Official Business
Penalty for Private Use, $300
INTERNAL REVENUE BULLETIN
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leased to hear from you. You can email us your suggestions orcomments through the IRS Internet Home Page (www.irs.gov)
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