Internal Revenue Bulletin 2014-45 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

# Internal Revenue bulletin

## 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

### REG-136676-13, page 814.

This document contains proposed regulations that will remove
a rule that a deemed discharge of indebtedness for which a
Form 1099-C "Cancellation of Debt," must be filed occurs at
the expiration of a 36-month non-payment testing period.

Rev. Rul. 2014-28, page 756.

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 the
Code, tables set forth the rates for November 2014.

### Rev. Proc. 2014-56, page 762.

Publication 1223 General Rules and Specifications for Substi-
tute Forms W-2c and W-3c This procedure provides general
rules and specifications from the Service for paper and
computer-generated substitutes for Form W-2c and W-3c. This
procedure will be reproduced as the next revision of Publica-
tion 1223, General Rules and Specifications for Substitute
Forms W-2c and W-3c.

### Rev. Proc. 2014-57, page 777.

This procedure provides general rules and specifications from
the Service for paper and computer-generated substitutes for
Form 941, Employer's Quarterly Federal Tax Return, Schedule
B (Form 941), Report of Tax Liability for Semiweekly Schedule
Depositors, Schedule D (Form 941), Report of Discrepancies
Caused by Acquisitions, Statutory Mergers, or Consolidations,
and Schedule R (Form 941), Allocation Schedule for Aggregate
Form 941 Filers.

### Rev. Proc. 2014-58, page 793.

This procedure provides general rules and specifications from
the Service for paper and computer-generated substitutes for

Finding Lists begin on page ii.
Index for July through November begins on page iv.

Department of the Treasury
Internal Revenue Service

Form W-2 and W-3. This procedure will be reproduced as the
next revision of Publication 1141 General Rules and Specifica-
tions for Substitute Forms W-2 and W-3.

### Notice 2014-63, page 759.

2014 Marginal Production Rates: The notice announces that
under § 613A(c)(6)(C) of the Internal Revenue Code, the appli-
cable percentage for purposes of determining percentage
depletion on marginal properties for calendar year 2014 is 15
percent. The format of the notice is identical to the format of
notices previously published on this issue.

### Notice 2014-64, page 759.

2014 Section 43 Inflation Adjustment: The notice announces
the inflation adjustment factor and phase-out amount for the
enhanced oil recovery credit for taxable years beginning in
the 2014 calendar year. The format of the notice is identical to
the format of previously published notices on this issue. The
notice concludes that because the reference price for the
2013 calendar year ($96.13) exceeds $28 multiplied by
the inflation adjustment factor for the 2013 calendar year ($28
multiplied by 1.5974 = $44.73) by $51.40, the enhanced oil
recovery credit for qualified costs paid or incurred in 2014 is
phased out completely. The notice also contains the previously
published figures for taxable years beginning in the 1991
through 2013 calendar years.

(Continued on the next page)

## EMPLOYMENT TAX

Rev. Proc. 2014-56, page 762.

Rev. Proc. 2014-57, page 777.

## ADMINISTRATIVE

REG-136676-13, page 814.

## 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 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.

It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal 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, identify-
ing 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, Legisla-
tion 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 Sec-
retary (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.

## Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

### Section 42 .- Low-Income Housing Credit

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of November 2014. See Rev. Rul. 2014-28, page 756.

### Section 468 .- Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of November 2014. See Rev. Rul. 2014-28, page 756.

## Section 1274 .- Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property

(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)

## Section 280G .- Golden Parachute Payments

Federal short-term, mid-term, and long-term
rates are set forth for the month of November 2014.
See Rev. Rul. 2014-28 , page 756.

## Section 382 .- Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is
set forth for the month of November 2014. See Rev.
Rul. 2014-28 , page 756.

## Section 412 .- Minimum Funding Standards

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of November 2014. See Rev. Rul. 2014-28, page 756.

## 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 November 2014. See Rev. Rul. 2014-28, page 756.

## Section 482 .- Allocation of Income and Deductions Among Taxpayers

Federal short-term, mid-term, and long-term
rates are set forth for the month of November 2014.
See Rev. Rul. 2014-28, page 756.

## 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 November 2014. See Rev. Rul. 2014-28, page 756.

## Section 642 .- Special Rules for Credits and Deductions

Federal short-term, mid-term, and long-term
rates are set forth for the month of November 2014.
See Rev. Rul. 2014-28, page 756.

## 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 November 2014. See Rev. Rul. 2014-28, page 756.

## Rev. Rul. 2014-28

This revenue ruling provides various
prescribed rates for federal income tax
purposes for November 2014 (the current
month). Table 1 contains the short-term,
mid-term, and long-term applicable fed-
eral rates (AFR) for the current month for
purposes of section 1274(d) of the Internal
Revenue Code. Table 2 contains the short-
term, mid-term, and long-term adjusted
applicable federal rates (adjusted AFR)
for the current month for purposes of sec-
tion 1288(b). Table 3 sets forth the ad-
justed federal long-term rate and the long-
term tax-exempt rate described in section
382(f). Table 4 contains the appropriate
percentages for determining the loW-in-
come housing credit described in section
42(b)(1) for buildings placed in service
during the current month. However, under
section 42(b)(2), the applicable percent-
age for non-federally subsidized new
buildings placed in service after July 30,
2008, with respect to housing credit dollar
amount allocations made before January
1, 2014, shall not be less than 9%.

Finally, Table 5 contains the federal
rate for determining the present value of
an annuity, an interest for life or for a term
of years, or a remainder or a reversionary
interest for purposes of section 7520.

## 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 November 2014. See Rev. Rul. 2014-28, page 756.

REV. RUL. 2014-28 TABLE 1 Applicable Federal Rates (AFR) for Novemeber 2014 Period for Compounding

Annual

Semiannual Short-term

Quarterly

Monthly

AFR

.39%

110% AFR

.43%

120% AFR

.47%

130% AFR

.51%

Mid-term

AFR

1.90%

1.89%

1.88%

110% AFR

2.09%

2.08%

2.07%

120% AFR

2.28%

2.27%

2.26%

130% AFR

2.48%

2.46%

2.45%

150% AFR

2.86%

2.84%

2.83%

2.82%

175% AFR

3.34%

3.31%

3.30%

3.29%

AFR

Long-term

2.91%

2.89%

2.88%

2.87%

110% AFR

3.21%

3.18%

3.17%

3.16%

120% AFR

3.50%

3.47%

3.46%

3.45%

130% AFR

3.80%

3.76%

3.74%

3.73%

REV. RUL. 2014-28 TABLE 2 Adjusted AFR for November 2014

Short-term adjusted AFR

Period for Compounding

Annual

Semiannual

Quarterly

Monthly

.39%

Mid-term adjusted AFR

1.31%

Long-term adjusted AFR

2.80%

2.78%

2.77%

2.76%

REV. RUL. 2014-28 TABLE 3
Rates Under Section 382 for November 2014

### Adjusted federal long-term rate for the current month

2.80%

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.)

2.94%

REV. RUL. 2014-28 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for November 2014

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, with respect to housing credit dollar amount allocations made before January 1, 2014, shall not be less than
9%.

REV. RUL. 2014-28 TABLE 5 Rate Under Section 7520 for November 2014

Appropriate percentage for the 70% present value low-income housing credit

7.55%

Appropriate percentage for the 30% present value low-income housing credit

3.24%

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 interest

2.2%

# 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 November 2014. See Rev. Rul. 2014-28, page 756.

## Section 7520 .- Valuation Tables

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of November 2014. See Rev. Rul. 2014-28, page 756.

## 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 November 2014. See Rev. Rul. 2014-28, page 756.

# Part III. Administrative, Procedural, and Miscellaneous

## 2014 Marginal Production Rates

### Notice 2014-63

This notice announces the applicable
percentage under § 613A of the Internal
Revenue Code to be used in determining
percentage depletion for marginal proper-
ties for the 2014 calendar year.

Section 613A(c)(6)(C) defines the term
"applicable percentage" for purposes of
determining percentage depletion for oil
and gas produced from marginal proper-
ties. The applicable percentage is the per-
centage (not greater than 25 percent)
equal to the sum of 15 percent, plus one
percentage point for each whole dollar by
which $20 exceeds the reference price
(determined under § 45K(d)(2)(C)) for
crude oil for the calendar year preceding

the calendar year in which the taxable
year begins. The reference price deter-
mined under § 45K(d)(2)(C) for the 2013
calendar year is $96.13.

The following table contains the appli-
cable percentages for marginal production
for taxable years beginning in calendar
years 1991 through 2014.

Notice 2014-63 APPLICABLE PERCENTAGE FOR MARGINAL PRODUCTION

Calendar Year

Applicable Percentage

1991

15 percent

1992

18 percent

1993

19 percent

1994

20 percent

1995

21 percent

1996

20 percent

1997

16 percent

1998

17 percent

1999

24 percent

2000

19 percent

2001

15 percent

2002

15 percent

2003

15 percent

2004

15 percent

2005

15 percent

2006

15 percent

2007

15 percent

2008

15 percent

2009

15 percent

2010

15 percent

2011

15 percent

2012

15 percent

2013

15 percent

2014

15 percent

The principal author of this notice is
Martha M. Garcia of the Office of Associate
Chief Counsel (Passthroughs and Special
Industries). For further information regard-
ing this notice contact Ms. Garcia at (202)
317-6853 (not a toll-free number).

## 2014 Section 43 Inflation Adjustment

### Notice 2014-64

Section 43(b)(3)(B) of the Internal
Revenue Code requires the Secretary to
publish an inflation adjustment factor. The

enhanced oil recovery credit under § 43
for any taxable year is reduced if the "ref-
erence price," determined under
§ 45K(d)(2)(C), for the calendar year pre-
ceding the calendar year in which the tax-
able year begins is greater than $28 mul-
tiplied by the inflation adjustment factor
for that year. The credit is phased out in

any taxable year in which the reference
price for the preceding calendar year ex-
ceeds $28 (as adjusted) by at least $6.

The term "inflation adjustment factor"
means, with respect to any calendar year,
a fraction the numerator of which is the
GNP implicit price deflator for the preced-
ing calendar year and the denominator of

which is the GNP implicit price deflator
for 1990.

Because the reference price for the
2013 calendar year ($96.13) exceeds $28
multiplied by the inflation adjustment fac-
tor for the 2013 calendar year ($28 mul-
tiplied by 1.5974 = $44.73) by $51.40,
the enhanced oil recovery credit for qual-

ified costs paid or incurred in 2014 is
phased out completely.

Table 1 contains the GNP implicit
price deflator used for the 2014 calendar
year, as well as the previously published
GNP implicit price deflators used for the
1991 through 2013 calendar years.

Notice 2014-64 TABLE 1 GNP IMPLICIT PRICE DEFLATORS

Calendar Year

GNP Implicit Price Deflator

1990

112.9 (used for 1991)

1991

117.0 (used for 1992)

1992

120.9 (used for 1993)

1993

124.1 (used for 1994)

1994

126.0 (used for 1995)*

1995

107.5 (used for 1996)

1996

109.7 (used for 1997) **

1997

112.35 (used for 1998)

1998

112.64 (used for 1999) ***

1999

104.59 (used for 2000)

2000

106.89 (used for 2001)

2001

109.31 (used for 2002)

2002

110.63 (used for 2003)

2003

105.67 (used for 2004) ****

2004

108.23 (used for 2005)

2005

112.129 (used for 2006)

2006

116.036 (used for 2007)

2007

119.656 (used for 2008)

2008

122.407 (used for 2009)

2009

109.764 (used for 2010)

2010

110.654 (used for 2011)

2011

113.347 (used for 2012) ******

2012

115.387 (used for 2013)

2013

106.710 (used for 2014) *******

\* Beginning in 1995, the GNP implicit
price deflator was rebased relative to
1992\. The 1990 GNP implicit price defla-
tor used to compute the 1996 § 43 infla-
tion adjustment factor is 93.6.

** Beginning in 1997, two digits fol-
low the decimal point in the GNP implicit
price deflator. The 1990 GNP price defla-
tor used to compute the 1998 § 43 infla-
tion adjustment factor is 93.63.

*** Beginning in 1999, the GNP im-
plicit price deflator was rebased relative to
1996. The 1990 GNP implicit price defla-

tor used to compute the 2000 § 43 infla-
tion adjustment factor is 86.53.

**** Beginning in 2003, the GNP im-
plicit price deflator was rebased, and the
1990 GNP implicit price deflator used to
compute the 2004 § 43 inflation adjust-
ment factor is 81.589.

***** Beginning in 2009, the GNP
implicit price deflator was rebased, and
the 1990 GNP implicit price deflator used
to compute the 2010 § 43 inflation adjust-
ment factor is 72.199.

****** Beginning in 2011, the 1990
GNP implicit price deflator used to com-

pute the 2012 § 43 inflation adjustment
factor is 72.260.

******* Beginning in 2013, the GNP
implicit price deflator was rebased, and
the 1990 GNP implicit price deflator used
to compute the 2014 § 43 inflation adjust-
ment factor is 66.803.

Table 2 contains the inflation adjust-
ment factor and the phase-out amount for
taxable years beginning in the 2014 cal-
endar year as well as the previously pub-
lished inflation adjustment factors and
phase-out amounts for taxable years be-

ginning in the 1991 through 2013 calendar
years.

# DRAFTING INFORMATION

The principal author of this notice is
Martha M. Garcia of the Office of Asso-

ciate Chief Counsel (Passthroughs and
Special Industries). For further informa-
tion regarding this notice, contact Ms.

Garcia at (202) 317-6853 (not a toll-free
number).

Notice 2014-64 TABLE 2 INFLATION ADJUSTMENT FACTORS AND PHASE-OUT AMOUNTS

Calendar Year

Inflation Adjustment Factor

Phase-out Amount

1991

1.0000

1992

1.0363

1993

1.0708

1994

1.0992

1995

1.1160

1996

1.1485

1997

1.1720

1998

1.1999

1999

1.2030

2000

1.2087

2001

1.2353

2002

1.2633

2003

1.2785

2004

1.2952

2005

1.3266

2006

1.3743

100 percent

2007

1.4222

100 percent

2008

1.4666

100 percent

2009

1.5003

100 percent

2010

1.5203

100 percent

2011

1.5326

100 percent

2012

1.5686

100 percent

2013

1.5968

100 percent

2014

1.5974

100 percent

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications
for Substitute Forms and Schedules.

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. 2014-56

TABLE OF CONTENTS

Part 1 - SUBTITUTE FORMS W-2C AND W-3C

762

Section 1.1 - Purpose

762

Section 1.2 - What's New

763

Section 1.3 - Filing Forms W-2c and W-3c Electronically

764

Section 1.4 - Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

764

Section 1.5 - Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA

767

Section 1.6 - Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

769

Section 1.7 - Instructions for Employers.

770

Section 1.8 - OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c Substitute Forms

771

Section 1.9 - Order Forms and Instructions

771

Section 1.10 - Effect on Other Documents

772

Section 1.11 - Exhibits

772

Part 1
Substitute Forms W-2c and W-3c

## 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-2c, Corrected Wage and Tax Statement, and Form W-3c, Trans-
mittal of Corrected Wage and Tax Statements.

.02 The official IRS Form W-2c is a six-part form and the official IRS Form W-3c is a one-part
form. Red-ink substitute forms that completely conform to the specifications contained in this
document may be privately-printed without the prior approval of the IRS or the SSA. Only the
substitute black-and-white Form (Copy A) and substitute black-and-white W-3c forms need to be
submitted to the SSA for approval.

Note. Both paper substitute forms filed with the SSA, and those furnished to employees, that do
not totally conform to these specifications are not acceptable. Forms W-2c (Copy A) and Forms
W-3c that do not conform may be returned. In addition, penalties may be assessed by the IRS.

.03 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.

1\. Submit a letter to the appropriate address below citing the specification.

2\. State your understanding of the specification; enclose an example.

3\. Be sure to include your name, complete address, phone number, and, if applicable, your email
address with your correspondence.

.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c, 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
5000 Ellin Road, C6-440
Lanham, MD 20706

Any questions about the substitute black-and-white Form W-2c (Copy A) and W-3c should be
emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Do not mail completed Forms W-2c (Copy A) employer reports to the Substitute Black-and-
White Copy A Forms address. Submitters should use the address shown on the Form W-3c.

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

.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 call at 1-866-455-7438 (toll-free) or 304-263-
8700 (not a toll-free number). The Telecommunication Device for the Deaf (TDD) number is
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 via email at mccirp@irs.gov.
IRS/IRB does not process information returns which are filed on paper forms.

Do not submit employee information via email, because electronic mail may not be secure and
the employee's information may be compromised.

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

· Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

Section 1.2 - What's New

.01 The following changes have been made to Publication 1223. The major changes include the
following.

· Form W-3c-Telephone number, email, and fax number. The word "Employer's" was added
to the telephone, fax, and email data entry box headings/caption located in the bottom section of the
form.

· Form W-3c-Information sequence. The signature fields at the bottom of the form have been
rearranged.

· Form W-3c-"For Official Use Only." The "For Official Use Only" field size has been reduced.

. Form W-3c-Instructions on e-file. E-file instructions were added at the bottom of the form
under the Purpose of Form section of the instructions.

· Section 6.02 (Revised)-Logos, slogans, and advertising. Revised Section 6.02 to clarify that
forms may include an embossment or watermark on the information return and employee copies
that is a representation of the name, a primary trade name, trademark, service mark, or symbol of
the employer or agent. In addition, the address for submitting comments regarding the prohibition
against including slogans, advertising, and logos has changed.

. IRS address change. The address for the Substitute Forms Unit has changed to: Internal Revenue
Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6-440, Lan-
ham, MD 20706.

. SSA address change. Inquiries about the substitute black-and-white Form Copy A and substitute
black-and-white Form W-3c, should be sent to the SSA at: Social Security Administration Data
Operation Center, Attn: Substitute Black-and-White Copy A Forms, Room 360, 1150 E. Mountain
Drive, Wilkes-Barre, PA 18702-7997.

· IRS DVD. The DVD containing IRS tax products will no longer be produced. Official IRS forms
and information copies of federal tax materials can be obtained at local IRS offices, by calling the
National Distribution Center, or by accessing IRS.gov. Further details are provided in Section
9-Order Forms and Instructions.

· Editorial changes. We made editorial changes. Redundancies were eliminated as much as possible.

## Section 1.3 - Filing Forms W-2c and W-3c Electronically

.01 Employers must file electronically with the SSA if they file 250 or more Forms W-2c (Copy
A) during a calendar year unless the IRS granted you a waiver. For details, see the General
Instructions for Forms W-2c and W-3c (Including Forms W-2AS, W-2GU, W-2VI, W-3SS,
W-2c, and W-3c). SSA publication EFW2C, Specifications for Filing Forms W-2c Electroni-
cally, contains specifications and procedures for filing Forms W-2c. Employers are cautioned to
obtain the most recent revision of EFW2C (and supplements) due to any subsequent changes in
specifications and procedures.

Note. For purposes of the electronic filing requirement, only Forms W-2c for the immediate prior
year are taken into account. For example, if an employer must file 200 Forms W-2c for the
immediate prior year in March and then discovers that another 100 Forms W-2c for the current
year must be filed in August, only the 100 Forms W-2c filed in August must be filed electron-
ically.

.02 You may obtain a copy of the EFW2C by:

· Accessing the SSA website at www.socialsecurity.gov/employer.

.03 Electronic filers do not file a paper Form W-3c. SSA creates this for you when Forms W-2c are
submitted electronically. See the SSA publication EFW2 for guidance on transmitting Form W-2c
(Copy A) information to the SSA electronically.

.04 Employers with fewer than 250 Forms W-2 to be corrected are encouraged to electronically file
Forms W-2c (Copy A) with the SSA. Doing so will enhance the timeliness and accuracy of forms
processing.

.05 Employers who do not comply with the electronic filing requirements for Form W-2c (Copy A)
and who are not granted a waiver by the IRS may be subject to penalties. Employers who file Form
W-2c information with the SSA electronically must not send the same data to the SSA on paper Forms
W-2c (Copy A). Any duplicate reporting may subject filers to unnecessary contacts by the SSA or the
IRS.

## Section 1.4 - Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c and their exact
substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute
Forms W-2c (Copy A) and W-3c 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. Even the slightest deviation can result in incorrect scanning, and may affect money
amounts reported for employees.

.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous pin-fed forms)
and Form W-3c, as specified by JCP Code 0-25 dated November 29, 1978, must be white 100%
bleached chemical wood, optical character recognition (OCR) bond. The contractor must initiate
or have a quality control program to assure OCR ink density.

Acidity: Ph value, average, not less than

4.5

Basis weight: 17 x 22 inches 500 cut sheets, pound

18-20

Metric equivalent-gm./sq. meter (a tolerance of +5 pct. is allowed)

68-75

Stiffness: Average, each direction, not less than-milligrams Cross direction Machine direction

50-80

Tearing strength: Average, each direction, not less than-grams

Opacity: Average, not less than-percent

Reflectivity: Average, not less than-percent

Thickness: Average-inch

0.0038

Metric equivalent-mm. (a tolerance of +0.0005 inch (0.0127 mm) is allowed) Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other

0.097

Porosity: Average, not less than-seconds

Finish (smoothness): Average, each side-seconds

20-55

(For information only) the Sheffield equivalent-units

170-d200

Dirt: Average, each side, not to exceed-parts per million

Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.

.03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint red OCR dropout
ink except as specified below. The following must be printed in nonreflective black ink:

· Identifying number "44444" or "55555" at the top of the forms.

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

· The form identification number ("W-3c") at the bottom of Form W-3c.

. All the instructions below Form W-3c beginning with "Purpose of Form" to the end of Form
W-3c.

.04 The vertical and horizontal spacing on Forms W-2c and W-3c must meet specifications. See
Exhibits A and B.

· On Form W-3c and Form W-2c (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.

. The left and top margins on Form W-2c (Copy A) and Form W-3c must be .5 inches. The width
of a substitute Form W-2c (Copy A) or W-3c must be 7.5 inches. See Exhibits A and B.

. The first three column's on Form W-2c (Copy A) and Form W-3c must measure 1.9 inches in
width.

. The last column on Form W-2c (Copy A) and Form W-3c must measure 1.8 inches in width.

.05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.5 inches wide. Employers filing
Forms W-2c (Copy A) with the SSA on paper must also file a Form W-3c. One Form W-2c (Copy
A) or Form W-3c is contained on a standard-size, 8.5 x 11-inch page.

.06 The top, left, and right margins for the Form W-2c (Copy A) and Form W-3c are .5 inches (1/2
inch). All margins must be free of printing except for the words "DO NOT CUT, FOLD, OR STAPLE
THIS FORM" on red-ink Form W-2c (Copy A) and on red-ink Form W-3c.

.07 The identifying numbers are "44444" for Form W-2c and "55555" for Form W-3c. 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 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch deep pages. The pin-fed
strips must be removed when Forms W-2c (Copy A) are filed with the SSA.

.09 Box 12 of Form W-2c (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-2c to report the additional items. Do not report the same federal tax data to the SSA on more
than one Form W-2c (Copy A). However, repeat the identifying information (employee's name,
address, and SSN; employer's name, address, and EIN) on each additional form.

.10 The checkboxes in box 13 of Form W-2c (Copy A) must be .14 inches each; the space before the
first checkbox is .20 inches; the spacing on each remaining side of the three checkboxes is .36 inches.
The checkboxes in box c of Form W-3c must also be .14 inches.

Note. More than 50% of an applicable checkbox must be covered by an "X."

.11 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must have the form number
and form title printed on the bottom face of each form using type identical or a close approximation
to that of the official IRS form. The red-ink substitute must have the form producer's (not the form
filer's) EIN entered in red in place of the Cat. No. (directly to the left of "Department of the Treasury"
for Form W-2c (Copy A) and at the bottom for Form W-3c).

.12 The words "For Privacy Act and Paperwork Reduction Act Notice, see separate instructions." must
be printed on all Forms W-2c (Copy A) and Forms W-3c.

.13 The Office of Management and Budget (OMB) Number must be printed on substitute Forms
W-3c and W-2c (Copy A) (on each ply) in the same location as on the official IRS forms.

.14 All substitute Forms W-3c must include the instructions that are printed on the same sheet below
the official IRS form.

.15 The appropriate SSA addresses must be printed on the front of Form W-3c below the body of the
form (see Exhibit B).

If you use the U.S. Postal Service, the address is:

Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

If you use a carrier other than the U.S. Postal Service, the address is:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

.16 The back of substitute Form W-2c (Copy A) and Form W-3c 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-2c (Copy A) only if the following standards are
met:

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

· Chemically-transferred images must be black.

· Carbon-coated forms are not permitted.

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

.20 The sequence for assembling the copies of Form W-2c is as follows.

· Copy A-For Social Security Administration

· Copy 1-State, City, or Local Tax Department

· 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

· Copy D-For Employer

## Section 1.5 - Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and W-3c are referred
to as substitute black-and-white Form W-2c (Copy A) and W-3c. Specifications for the substitute
black-and-white Form W-2c (Copy A) and W-3c are similar to the red-ink forms (Section 4)
except for the items that follow (see Exhibits C and D). You may contact the SSA via email at
copy.a.forms@ssa.gov for more information.

Note. 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, not on continuous pin-fed
paper. There must be one Form W-2c (Copy A) or W-3c printed on a 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-2c (Copy A) ("44444") and Form W-3c ("55555")
must be preprinted in 14-point Arial bold font or a close approximation.

7\. The form numbers ("W-2c" and "W-3c") must be in 18-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 black-and-white forms (for example, do
not print "DO NOT CUT, FOLD, OR STAPLE" in the top margin of Form W-3c).

10\. The word "Code" must not appear in box 12 on Form W-2c (Copy A).

11\. A 4-digit vendor code (not filer code) preceded by four zeros and a slash (for example,
0000/9876) must appear in 12-point Arial font, or a close approximation, in place of the Cat.
No. to the left of "Department of the Treasury" on Form W-2c (Copy A) and in the bottom
right corner of Form W-3c.

Note. Do not display the form producer's EIN. The vendor code will be used to identify the
form producer.

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

13\. Do not print dollar signs. If there are no money amounts being reported, the entire field
should be left blank.

.02 The dimensions for the substitute black-and-white Forms W-2c (Copy A) and W-3c are as
follows. See Exhibits C and D.

1\. The left and top margins on Form W-2c (Copy A) and Form W-3c must measure 1/2 (0.5) inch.

2\. The distance from the top line of Form W-3c to the bottom line of the form must measure 73/16
(7.19) inches.

3\. The distance from the top line of Form W-2c (Copy A) to the bottom line of the form must
measure 91/3 (9.33) inches.

4\. Each box on Form W-2c (Copy A) and Form W-3c must measure 1/3 (0.33) inch in height.

5\. Box b on Form W-3c must measure (1) inch in height.

6\. Box a on Form W-2c (Copy A) must measure 11/3 (1.33) inches in height and box 14 must
measure 5% (0.83) inch in height.

7\. The first three columns on the right of Form W-2c (Copy A) and Form W-3c must measure
19/10 (1.9) inches in width.

8\. The last column on the right of Form W-2c (Copy A) and Form W-3c must measure 18/10 (1.8)
inches in width.

9\. The "Explain decreases here" box has been reduced to measure 1/3 (0.33) inch to allow for
an increase in Box b and the "Signature" box on Form W-3c must measure 1/2 (0.5) inch
in height.

.03 You must submit samples of your black-and-white substitute forms to the SSA. Only
black-and-white substitute Forms W-2c (Copy A) and W-3c will be accepted for approval by
the SSA. Questions regarding other forms (that is, red-ink Forms W-2, W-2c, W-3, W-3c,
1099 series, 1096, etc.) must be directed to the IRS. Also, see IRS Publications 1141 and
1179.

.04 You will be required to send one set of blank and one set of dummy-data substitute
black-and-white Form W-2c (Copy A) and W-3c 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.

.05 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov to obtain a
template and further instructions in PDF format. Do not mail completed Form W-2c (Copy
A) and W-3c employer reports to the Substitute Black-and-White Forms (Copy A) address.
Submitters should use the address shown on the Form W-3c. You may also send your sample
substitute black-and-white forms to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Send your sample forms via private mail carrier or certified mail in order to verify their
receipt. You may send your sample forms via electronic mail to copy.a.forms@ssa.gov.

.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be
preprinted on the sample black-and-white substitute 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 Computerized Tax Pro-
cessors, 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 National Association of
Computerized Tax Processors via email at http://nactp.org/.

Note. Vendor codes 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-2c or W-3c to be used only for their individual company do
not require a vendor code.

.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.

### Section 1.6 - Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

.01 All employers (including those who file electronically) must furnish employees with at least
two copies of Form W-2c (three or more for employees required to file a state, city, or local
income tax return). Employee copies do not require approval as long as these requirements are
followed.

Note. Although substitute Copy 1 of Form W-2c can be printed in black instead of the red
dropout ink, it should conform as closely as possible to Copy A of the official IRS form in
content, format, and layout in order to satisfy state and local reporting requirements.

.02 Some Forms W-2c that include logos, slogans, and advertisements (including advertisements
for tax preparation software) may be confused with questionable Forms W-2c. 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 Forms W-3c, Copy A of Forms W-2c, or any employee copies
reporting wages paid during the 2014 calendar year, and thereafter, with the following exceptions:

· Forms may include the exact name of the employer or agent, 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 do 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-2c
for amounts paid before January 1, 2014.

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.

Forms W-2c and W-3c are subject to annual review and possible change. If you have comments about
the prohibition against including slogans, advertising, and logos on information returns and employee
copies, email or send your comments to: substituteforms@irs.gov or Internal Revenue
Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6-440,
Lanham, MD 20706.

.03 Chemical transfer paper for employee copies must be clearly legible, have the capability
to be photocopied, and not fade to such a degree as to preclude legibility and the ability to
photocopy.

.04 The paper for all copies must be white and printed in black ink. The substitute Copy B
(or its equal), which employees are instructed to attach to their federal income tax returns, as
well as all other copies furnished to employees, must be 17 x 22 inches - 500 cut sheets, as
described in Section 1.4.02. Additional information on trim size and margins can also be
found in this section.

.05 Type must be substantially identical in size and shape to that on the official form.

.06 Substitute forms for employees need to contain only the payment boxes and captions that
are applicable. These boxes, box numbers, and box titles must, when applicable, match the
IRS-printed form. In all cases, the employee name, address, and SSN, as well as the employer
name, address, and EIN, must be present.

.07 The dimensions of the boxes on these copies (Copies B, C, and 2), but not Copy A, may
be adjusted to allow space for conveying additional information. This may permit the
employer to eliminate other statements or notices that would otherwise be furnished to
employees.

.08 The maximum allowable dimensions for employee copies of Form W-2c are no more than
11 inches deep by 8.5 inches wide. The minimum allowable dimensions for employee copies
of Form W-2c are 2.67 inches deep by 4.25 inches wide.

Note. These maximum and minimum size specifications are subject to future change.

.09 Either horizontal or vertical format is permitted for substitute employee copies of Forms
W-2c. That is, the width of the form may be either greater or less than the depth of the form.

.10 All copies of Form W-2c must clearly and prominently display the form number and the
form title together in one area of the form. It is recommended (but not required) that this be
located on the bottom left of Form W-2c. The reference to the "Department of the Treasury
\- Internal Revenue Service" must be on all copies of Form W-2c. It is recommended (but not
required) that this be located on the bottom right of Form W-2c.

.11 If the substitute Forms W-2c are not labeled as to the disposition of the copies, then
written notification must be provided to each employee as specified below.

· The first copy of Form W-2c (Copy B) is filed with the employee's federal tax return.

· The second copy of Form W-2c (Copy C) is for the employee's records.

· If applicable, the third copy (Copy 2) of Form W-2c is filed with the employee's state, city, or local
income tax return.

If the substitute Forms W-2c are labeled, the forms must contain the applicable description as stated
on the official form.

.12 Instructions similar to those on the back of Form W-2c (Copy C) of the official form must be
provided to each employee.

## Section 1.7 - Instructions for Employers

.01 Privately-printed substitute Forms W-2c are not required to contain a copy to be retained by
employers (Copy D). However, employers must retain copies of the Forms W-2 filed with SSA
or have the ability to reconstruct the data for at least four years. Employers must be able to
generate a facsimile of Form W-2 (Copy A), in case of loss.

.02 If Copy D is provided for the employer, instructions contained on the back of Copy D of the
official form must appear on the back of the substitute form. If Copy D is not provided, these
instructions must be furnished to the employer on a separate statement.

.03 Only originals or compliant substitute copies of Forms W-2c (Copy A) and Forms W-3c may
be filed with the SSA. Carbon copies and photocopies are unacceptable.

.04 Employers should type or machine print entries on non-laser generated forms whenever
possible and provide good quality data entries 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.

.05 Because employers must file a machine-scannable Form W-2c, they should meet the
following requirements.

· Use 12-point Arial font or a close approximation for data entries.

· Proportional-spaced fonts are unacceptable.

· Refrain from printing any data in the top margin of the forms.

.06 The employer must also furnish payee copies of Forms W-2c (Copies B, C, and 2) that are legible
and capable of being photocopied (by the employee).

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted font,
italics, or dual-case alpha characters.

.08 Forms W-2c (Copy A) requires decimal entries for wage data. Dollar signs should not be printed
with money amounts on Forms W-2c (Copy A) and Form W-3c.

.09 The filer's employer identification number (EIN) must be entered in box
(b) of Form W-2c and box (e) of Form W-3c.

.10 The employer's name, address, EIN, and state ID number may be preprinted.

### Section 1.8 - OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c Substitute Forms

.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.)

· Each IRS form (or its instructions) states:

.02 This information must be provided to any users of official or substitute IRS forms or instructions.

.03 The OMB requirements for substitute IRS Form W-2c (Copy A) and Form W-3c 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.

· For Form W-3c and Form W-2c (Copy A), the OMB number (1545-0008) must appear exactly as
shown on the official IRS form.

. For any copy of Form W-3c or Form W-2c, other than Copy A, the OMB number must use one
of the following formats.

.04 Any substitute Form W-3c and Form W-2c (Copy A only) 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 the exact text of the Privacy Act and Paperwork Reduction Act Notice.

### Section 1.9 - Order Forms and Instructions

.01 You can order official IRS Forms W-2c, Forms W-3c, and the General Instructions for Forms
W-2 and W-3 (Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c), online
at IRS.gov. Click on the Forms and Pubs link and then click the Order Forms and Pubs link. You
may also order these forms and instructions by calling 1-800-TAX-FORM (1-800-829-3676).

Only contact the IRS, not the SSA, for forms.

Copies of Forms W-2c and W-3c obtained from these sources are for information purposes only.

.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov cannot be used
for filing with the SSA. These copies of Forms W-2c and W-3c are for information purposes
only.

#### Section 1.10 - Effect on Other Documents

.01 Revenue Procedure 2014-29, 2014-28 I.R.B. (reprinted as Publication 1223, Rev. 04-2014),
is superseded.

Section 1.11 - Exhibits

##### Exhibit A

0.50 in

7.50 in

DO NOT CUT, FOLD, OR STAPLE THIS FORM

0.50 in

44444

For Official Use Only OMB No. 1545-0008

a Employer's name, address, and ZIP code 1.33 in

C Tax year/Form corrected / W-2

d Employee's correct SSN

e Corrected SSN and/or name g if incorrect on form previously

(Check this box and complete boxes f and/or filed.) ☐

Complete boxes f and/or g

only if incorrect on form previously filed

f Employee's previously

reported SSN 3.70 in

b Employer's Federal EIN

g Employee's previously

reported name

h Employee's first name and

initial

Last name

Suff.

Note. Only complete money fields that are being corrected (exception: for corrections involving MQGE, see the Instructions for Forms W-2c and W-3c, boxes 5 and 6).

İ Employee's address and ZIP

code

Previously reported

Correct information

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

9 Advance EIC payment

10 Dependent care benefits

11 Nonqualified plans

12a See instructions for box 12

13 Statutory employee Retirement Third-party plan sick pay ☐ ☐ ☐

12b 9.30 in e

12b Co de

14 Other (see instructions) 0.83 in 1.90 in

14 Other (see instructions)

12c c

12c Co 8

1.90 in

12d C 9 1.90 in e

12d C 0 1.80 in .

State Correction Information

Previously reported

Correct information

Previously reported

Correct information

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

Locality Correction Information

Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Form W-2c (Rev. 2-2009)

Corrected Wage and Tax Statement

Cat. No. 61437D

Copy A-For Social Security Administration
Department of the Treasury
Internal Revenue Service

##### Exhibit B

55555

a Tax year/Form /

corrected W-

For Official Use Only OMB No. 1545-0008

b Employer's name, address, and ZIP

code I

c Kind of Payer 941/941-SS Military

(Check one) 943 944/944-SS N

Kind nd of Employer (Check one) None apply 501c non-govt.

Third-party sick pay

3.18 in

1.00

in ☐

☐

☐ ☐

☐

CT-1

Hshld. emp.

Medicare govt. emp.

State/local hon-501c

State/local 501c

Federal govt. ☐

(Check if applicable)

☐

d Number of Forms W-2c

e Employer's Federal EIN

f Establishment number

g Employer's state ID number

Complete boxes h, i, or j only if incorrect on last form fled.

h Employer's incorrect Federal EIN

i Incorrect establishment number

j Employer's incorrect state ID number

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

Total of amounts previously as shown on enclosed Forms

reported W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

7.20

8 Allocated tips

9 Advance EIC payments 1.90 in

10 Dependent care benefts

11 Nonqualifed plans

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

12b HIRE exempt wages and tips

16 State wages, tips, etc.

17 State income tax

7 State income tax

7.50 in

18 Local wages, tips, etc.

19 Local income tax

Explain decreases here: 0.33 in

Has an adjustment been made

on an employment tax return fled

with the

Internal Revenue

Service?

☐ Yes

☐ No

If "Yes," give date the return was fled

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best correct, and complete. 0.50 in

of my knowledge and belief, it is

true,

Signature

Title

Date

Employer's contact person

Employer's telephone number

For Official Use Only

Employer's fax number

Employer's

email address

0.50 in

###### DO NOT CUT, FOLD, OR STAPLE

0.50 in

Form
W-3c
(Rev. 8-2013)

###### Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

###### Purpose of Form

When To File

Use this form to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax
Statement (Rev. 2-2009). Make a copy of Form W-3c and keep it with Copy D (For
Employer) of Forms W-2c for your records. File Form W-3c even if only one Form
W-2c is being fled or if those Forms W-2c are being fled only to correct an
employee's name and social security number (SSN) or the employer identifcation
number (EIN). See the General Instructions for Forms W-2 and W-3 for information
on completing this form.

File this form and Copy A of Form(s) W-2c with the Social Security Administration
as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
employees as soon as possible.

Where To File

If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

###### E-Filing

The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A
electronically instead of on paper. The SSA provides two free e-fling options on its
Business Services Online (BSO) website:

. W-2 Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.

If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
to the following address:

· File Upload. Upload wage fles to the SSA you have created using payroll or tax
software that formats the fles according to the SSA's Specifications for Filing
Forms W-2c Electronically (EFW2C).

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

For more information, go to www.socialsecurity.gov/employer and select "First
Time Filers" or "Returning Filers" under "BEFORE YOU FILE."

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10164R

#### Exhibit C

##### DO NOT CUT, FOLD, OR STAPLE THIS FORM

44444

For Official Use Only OMB No. 1545-0008

a Employer's name, address, and ZIP code

c Tax year/Form corrected / W-2

d Employee's correct SSN

e Corrected SSN and/or name (Check this box and complete boxes f and/or g if incorrect on form previously fled.) ☐

Complete boxes f and/or g only if incorrect on form previously filed

f Employee's previously reported SSN

b Employer's Federal EIN

g Employee's previously reported name

h Employee's frst name and initial

Last name Suff

Note: Only complete money felds that are being corrected
(exception: for corrections involving MQGE, see the Instructions
for Forms W-2c and W-3c, boxes 5 and 6).

i Employee's address and ZIP code

Previously reported

Correct information

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

9 Advance EIC payment

10 Dependent care benefts

11 Nonqualifed plans

12a See instructions for box 12 0

12a See instructions for box 12 C de

13 Statutory employee Retirement plan Third-party sick ay ☐ ☐ ☒ 0.66 I

13 Statutory Retirement Third-party employee plan sick ay ☐ ☐ ☐ ☒

12b C g 4.16 in

12b C 2 &amp;

14 Other (see instructions)

14 lOther (see instructions)

12c

12c C de

12d

12d C de

State Correction Information

Previously reported

Correct information

Previously reported

Correct information

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

Locality Correction Information

Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

20 0 Locality name

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Copy A-For Social Security Administration

Form W-2c (Rev. 2-2009)

Corrected Wage and Tax Statement

Cat. No. 61437D

Department of the Treasury
Internal Revenue Service

##### DO NOT CUT, FOLD, OR STAPLE

55555

a Tax year/Form corrected / W-

For Official Use Only OMB No. 1545-0008

b Employer's name, address, and ZIP

code

c Kind of Payer (Check one)

Kind of Employer (Check one) None apply 501c non-govt.

Third-party

941/941-SS

Military 943

944/944-SS

sick pay

☐ CT-1 ☐

☐ ☐ ☐

☐ ☐ State/local State/local non-501c 501c Federal govt. ☐ ☐ ☐

☐

Hshld. Medicare emp. govt. emp. ☐ ☐

(Check if applicable)

d Number of Forms W-2c

e Employer's Federal EIN

f Establishment number

g Employer's state ID number

Complete boxes h, i, or j only if incorrect on last form fled.

h Employer's incorrect Federal EIN

i Incorrect establishment number

j Employer's incorrect state ID number

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

9 Advance EIC payments

10 Dependent care benefts

11 Nonqualifed plans

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

12b HIRE exempt wages and tips

12b HIRE exempt

wages and tips

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

Explain decreases here:

Has an adjustment been made on an employment tax return fled with the Internal Revenue Service?

☐
Yes
☐
No

If "Yes," give date the return was fled

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,
correct, and complete.

Signature

Title Date

Employer's contact person

Employer's telephone number

y For Official Use Only 0.33 in

Employer's fax number

Employer's email address 4 in

Form
W-3c
Transmittal of Corrected Wage and Tax Statements
(Rev. 8-2013)

Department of the Treasury
Internal Revenue Service

Purpose of Form

###### E-Filing

The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A
electronically instead of on paper. The SSA provides two free e-fling options on its
Business Services Online (BSO) website:
. W-2 Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.

. File Upload. Upload wage fles to the SSA you have created using payroll or tax
software that formats the fles according to the SSA's Specifications for Filing
Forms W-2c Electronically (EFW2C).

For more information, go to www.socialsecurity.gov/employer and select "First
Time Filers" or "Returning Filers" under "BEFORE YOU FILE."

For Paperwork Reduction Act Notice, see separate instructions.

When To File
File this form and Copy A of Form(s) W-2c with the Social Security Administration
as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
employees as soon as possible.

Where To File

If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
to the following address:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Cat. No. 10164R

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 4436, General Rules and Specifications
for Substitute Forms and Schedules.

Rev. Proc. 2014-57

TABLE OF CONTENTS

##### Part 1 -

Section 1.1 - Purpose

777

Section 1.2 - What's New.

778

Section 1.3 - General Requirements for Reproducing IRS Official Form 941, Schedule B, Schedule D, and Schedule R

779

Section 1.4 - Reproducing Form 941, Schedule B, Schedule D, and Schedule R for Software-Generated Paper Forms

781

Section 1.5 - Specific Instructions for Schedule D

782

Section 1.6 - Specific Instructions for Schedule R

782

Section 1.7 - OMB Requirements for Substitute Forms

783

Section 1.8 - Order Forms and Instructions

784

Section 1.9 - Effect on Other Documents

784

Section 1.10 - Helpful Information

784

##### Part 1

Section 1.1 - Purpose

.01 The purpose of this publication is to provide general rules and specifications from the Internal
Revenue Service (IRS) for paper and computer-generated substitutes for Form 941, Employer's
QUARTERLY Federal Tax Return, Schedule B (Form 941), Report of Tax Liability for
Semiweekly Schedule Depositors (referred to in this publication as "Schedule B"), Schedule D
(Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolida-
tions (referred to in this publication as "Schedule D"), and Schedule R (Form 941), Allocation
Schedule for Aggregate Form 941 Filers (referred to in this publication as "Schedule R").

Note. Substitute territorial forms (941-PR, Planilla para la Declaracion Federal TRIMESTRAL
del Patrono, 941-SS, Employer's QUARTERLY Federal Tax Return (American Samoa, Guam,
the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) and Anexo B
(Formulario 941-PR, Registro de la Obligación Contributiva para los Despositantes de Itinerario
Bisemanal) should also conform to the specifications outlined in this revenue procedure.

.02 This publication provides information for substitute Form 941, Schedule B, Schedule D, and
Schedule R. If you need more in-depth information on who must complete the forms and how to
complete them, see the Instructions for Form 941, Instructions for Schedule B (Form 941),
Instructions for Schedule D, the instructions included in Schedule R, and Publication 15 (Circular
E), Employer's Tax Guide, or visit IRS.gov.

Note. Failure to produce acceptable substitutes of the forms and schedules listed in this publi-
cation may result in delays in processing and penalties.

.03 Forms that completely follow the guidelines in this publication and are exact replicas of the
official IRS forms do not need to be submitted to the IRS for specific approval. Substitute forms
and schedules need to be scanned using IRS scanning equipment.

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

1\. Submit a letter citing the specification.

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, your email
address with your correspondence. Email to

SCRIPS@irs.gov or substituteforms@irs.gov or use the following address.

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
5000 Ellin Road, C6-440
Lanham, MD 20706

Note. Allow at least 30 days for the IRS to respond.

.04 However, software developers and form producers should send a blank copy of their substitute
Form 941 and Schedule B (Form 941) in pdf format to SCRIPS@irs.gov. The purpose is not
specifically for approval but to assist the IRS in preparing to scan these forms. Submitters will
only receive comments if a significant problem is discovered through this process. Submitters are
not expected to delay marketing their forms in order to receive feedback. In no case should
Submitters include "live" taxpayer data.

.05 The six-digit form ID code (beginning 950114) on Form 941, Schedule B (Form 941), and
Schedule D (Form 941) identifies the official paper form. The six-digit form ID code (beginning
970114) identifies substitute 6x10 grid Form 941 and Schedule B (Form 941). The six-digit ID
code (beginning 990114) identifies the official IRS issued Form 941 and Schedule B (Form 941).
Generally, the last two digits of the code represent the last year in which major formatting changes
were made to the layout of the forms.

Section 1.2 - What's New

.01 Future Developments. The IRS has created a page on IRS.gov for information about Form
941 at www.irs/gov/form 941. Information about any future development affecting form 941 (such
as legislation enacted after we release it) will be posted on that page.

.02 IRS mailing address change. The address for the Substitute Forms Program has changed to:
Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin
Road, C6-440, Lanham, MD 20706.

.03 IRS DVD. The DVD containing IRS tax products will no longer be produced. Official IRS
forms and information copies of federal tax materials can be obtained at local IRS offices, by
calling the National Distribution Center, or by accessing IRS.gov. Further details are provided in
Section 1.7-Order Forms and Instructions.

.04 Form 941. Section 4 of the payment voucher, text has been added for a business to report their
foreign address, when applicable.

.05 Form 941. Page 1, Line 3. We added "Federal" at the beginning of the line 3 title to provide
clarity. Form 941 may be filed by employers in the U.S. territories and those employers may be
subject to income tax withholding that is not "federal" income tax withholding.

.06 Form 941. Page 1, three new fields were added to the entity section to capture, "Foreign
Country Name," "Foreign province/county," and "Foreign postal code."

.07 Form 941. Page 1, lines 12a, 12b, and 13 were removed. As a result, subsequent lines were
renumbered.

.08 Form 941. Page 3, box 1-Employer Identification Number (EIN). It was clarified that Form
SS-4 is faxed or mailed to the IRS.

.09 Form 941. Page 4, under Privacy Act and Paperwork Reduction Act Notice, the language was
updated to clarify that Subtitle C, Employment Tax, of the IRC "provides for income tax
withholding."

.10 Schedule B. Page 1, in the introductory instructions, employers are advised NOT to change
their tax liability by adjustments reported on Form 944-X.

.11 Schedule B. Page 1, at the bottom center of the page, a link to the product page was added.

.12 Schedule R. Pages 1 and 2, the reference to "COBRA payments" was removed from column
(g). All references to the COBRA premium assistance credit were removed from all employment
tax products (except amended returns) beginning with tax year 2014.

.13 Schedule R. Pages 1 and 2. We updated column (g) for the Form 941, line 13 to Form 941,
line 11.

.14 Schedule R. Under the section Client and Employee Information, we changed the reference
to Form 941, line 11 (formerly line 13), as a result of removing the COBRA premium assistance
credit lines from Form 941.

.15 COBRA premium assistance credit. Effective for tax periods beginning after December 31,
2013, the credit for COBRA premium assistance payments cannot be claimed on 941. Instead,
after filing your Form 941, file Form 941-X, Adjusted Employer's QUARTERLY Federal Tax
Return or Claim for Refund, to claim the COBRA premium assistance credit. Filing a Form
941-X before filing a Form 941 for the quarter may result in errors or delays in processing your
Form 941-X. For more information, visit IRS.gov and enter "COBRA" in the search box.

.16 Schedule R. Page 1, at the bottom center of the page, a link to the product page was added.

.17 Editorial Changes. We made editorial changes throughout, including updated references.
Redundancies were eliminated as much as possible.

Section 1.3 - General Requirements for Reproducing IRS Official Form 941, Schedule B, Schedule D, and Schedule R

.01 Submit substitute Form 941, Schedule B, Schedule D, and Schedule R to the IRS for
specifications review. Substitute Form 941, Schedule B, Schedule D, and Schedule R that
completely conform to the specifications contained in this revenue procedure do not require prior
approval from the IRS, but should be submitted to SCRIPS@irs.gov to ensure that they conform
to IRS format and scanning specifications.

.02 Print the form on standard 8.5 inches wide by 11-inch paper.

.03 Use white paper that meets generally accepted weight, color, and quality standards (minimum
20 lb. white bond paper).

Note. Reclaimed fiber in any percentage is permitted provided that the requirements of this
standard are met.

.04 The IRS prefers printing Form 941 on both sides of a single sheet of paper, but it is acceptable
to print on one side of each of two separate sheets of paper.

.05 Make substitute paper forms as identical to the official IRS-printed forms as possible.

.06 Print the substitute forms using nonreflective black (not blue or other-colored) ink. Printing
in an ink color other than black may reduce readability in the scanning process. This may result
in figures being too faint to be recognizable.

.07 Use typefaces that are substantially identical in size and shape to the official forms and use
rules and shading (if used) that are substantially identical to those on the offical forms. Use font
size as large as possible within the fields.

.08 Print the six-digit form ID codes in the upper right-hand corner of each form using
nonreflective black, carbon-based, 12-point. The use of non-OCR-A font may reduce readability
for scanning. Use the official paper over-the-counter IRS forms to develop your substitute paper
forms.

Note. Maintain as much white space as possible around the form ID code. Do not allow character
strings to print adjacent to the code.

The year digits represent the year of the form layout and the tax year filed. For tax year 2014, print
"950114" on page 1 of Form 941; "950214" on page 2 of Form 941; "960314" on Schedule B
(Form 941); "950413" on page 1 of Schedule R (Form 941); "950513" on page 2 of Schedule R
(Form 941) (continuation sheet); and "950613" on page 3 of Schedule R (Form 941) (instruc-
tions). See Section 4 for information on form ID codes for software-generated forms.

NOTE. The last two digits of the ID code generally represent the last year in which major
formatting changes were made to the layout of the forms.

Therefore, the last two digits may not always be of the current tax year. Some forms will not
undergo formatting changes, and therefore will carry the ID code of a prior year. For example,
the January 2014 revision of Schedule R, the ID code is "954013." The tax year is 2014, however,
the last two digits are "13" since the last extensive formatting changes occurred in 2013.

.09 Print the OMB number in the same location as on the official forms. Be sure to include the
OMB number on Form 941 and Schedules B, D, and R.

.10 Print all entry boxes and checkboxes exactly as shown (location and size) on the official
forms.

Note. Instead of a four-sided checkbox for the entry, just the bottom line of the box can be used
as long as the location and size remain the same.

.11 Print your IRS-issued three-letter substitute form source code in place of the Cat. No. on the
left at the bottom of page 1 of Form 941, Schedule B, or Schedule R.

Note. You can obtain a three-letter substitute form source code by requesting it by email at
substituteforms@irs.gov. Please enter "Substitute Forms" on the subject line.

.12 Print "For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment
Voucher" at the bottom of page 1 of Form 941.

.13 Print "For Paperwork Reduction Act Notice, see separate instructions" at the bottom of
Schedule B, Schedule D, and Schedule R.

.14 Do not print the form catalog number ("Cat. No.") at the bottom of the forms or instructions.

.15 Do not print the Government Printing Office (GPO) symbol at the bottom of the forms or
instructions.

###### Section 1.4 - Reproducing Form 941, Schedule B, Schedule D, and Schedule R for Software-Generated Paper Forms

.01 You may use the pdf files to develop the layout for your forms. Draft forms found at
http://www.irs.gov/app/picklist/list/draftTaxForms.html can be used to develop interim formats
until the forms are finalized. When forms become finalized, they are posted and can be found at
http://www.irs.gov/app/ picklist/list/formsPublications.html. You may use 6x10 grid formats to
develop software versions of Form 941 and Schedules B, D, and R. Please follow the specifi-
cations exactly to develop the fields.

.02 If you are developing software using the 6 x 10 grid, you may make the following
modifications.

· "970114" for page 1 of Form 941, "970214" for page 2 of Form 941, "970314" for Schedule B
(Form 941), "970413" for page 1 of Schedule R (Form 941), "970513" for page 2 of Schedule R
(Form 941) (continuation sheet), and "970613" for page 3 of Schedule R (Form 941) (instructions)
as the form ID codes.

Note. Maintain as much white space as possible around the form ID code. Do not allow character
strings to print adjacent to the code.

· Place all 6 x 10 grid boxes and entry spaces in the same field locations as indicated on the official
forms.

· Use single lines for "Employer Identification Number (EIN)" and other entry areas in the entity
section of page 1 of Form 941 and Schedule B, and the first page and continuation page of Schedule
R.

· Reverse type is not needed as shown on the IRS official form.

. Do not pre-print decimal points in the data boxes. However, where the amounts are required, the
amounts should be printed with decimal points and place holders for cents.

· Use a single box for "state abbreviation" on Form 941, line 16.

· Delete the pre-printed formatting in any "date" boxes.

· Use a single box for "Personal Identification Number (PIN)" on Form 941.

. You may delete all shading when using the 6 x 10 grid format.

.03 If producing both the form and the data or the form only, print your three-letter source code at the
bottom of page 1 of Form 941 and Schedule B, or the first page of Schedule R. See Section 3.11.

.04 If producing only the data on the form, print your four-digit software industry form code on Form
941. The four-digit vendor code preceded by four zeros and a slash (0000/9876) must be pre-printed.
If you have a valid vendor code issued to you through the National Association of Computerized Tax
Processors (NACTP), you should use the code. If you do not have a valid vendor code, contact the
NATCP via email at president@natcp.org for information on these codes.

.05 Print "For Privacy Act and Paperwork Reduction Act Notice, see the Payment Voucher." at the
bottom of page 1 of Form 941.

.06 Print "For Paperwork Reduction Act Notice, see separate instructions." at the bottom of Schedule
B, Schedule D, Schedule R.

.07 Be sure to print the OMB number in the same location as on the official forms on substitute Form
941, Schedule B, and Schedule R.

.08 Do not print the form catalog number ("Cat. No.") at the bottom of the forms or instructions.

.09 Do not print the Government Printing Office (GPO) symbol at the bottom of the forms or

instructions.

.10 To ensure accurate scanning and processing, enter data on Form 941, Schedule B, Schedule D, and
Schedule R as follows.

· Display/print the name and EIN on all pages and attachments in the proper associated fields.

· Use 12-point (minimum 10-point) Courier font (where possible).

· Omit dollar signs, but use commas when showing amounts.

. Except for lines 1 and 2 on Form 941, leave blank any data field with a value of zero.

· Enter negative amounts with a minus sign. For example, report "-10.59" instead of "(10.59)."

Note. The IRS prefers that you use a minus sign for negative amounts instead of parentheses or
some other means. However, if your software only allows for parentheses in reporting negative
amounts, you may use them.

#### Section 1.5 - Specific Instructions for Schedule D

.01 To properly file and to reduce delays and contact from the Service, Schedule D must be
produced as closely as possible to the official IRS form.

.02 Use Schedule D to explain why you have certain discrepancies. See the Instructions for
Schedule D for more information. In many cases, the information on Schedule D helps the IRS
resolve discrepancies without contacting you.

.03 If a substitute Schedule D is not submitted in similar format to the official IRS schedule, the
substitutes may be returned, you may be contacted by the IRS, delays in processing may occur,
and you may be subject to penalties.

#### Section 1.6 - Specific Instructions for Schedule R

.01 To properly file and to reduce delays and contact from the Service, Schedule R must be
produced as closely as possible to the official IRS form.

Note. Do not present the information in spreadsheet or similar format. We may not be able to
properly process nonconforming documents with an excessive number of entries. Complete as
many Continuation Sheets for Schedule R as necessary. If Continuation Sheets are not used or
they vary in form from the official form, processing may be delayed and you may be subject to
penalties.

.02 Use Schedule R to allocate the aggregate information reported on Form 941 to each client. If
you have more than 15 clients, complete as many Continuation Sheets for Schedule R (page 2)
as necessary. Attach Schedule R, including any Continuation Sheets, to your aggregate Form 941
and file it with your return. Enter your business information carefully.

Make sure all information exactly matches the information shown on the aggregate Form 941.
Compare the total of each column on line 19 (including your information on line 18) of Schedule
R to the amounts reported on the aggregate Form 941. For each column total of Schedule R, the
relevant line from Form 941 is noted in the column heading. If the totals on line 19 of the
Schedule R do not match the totals on Form 941, there is an error that must be corrected before
submitting Form 941 and Schedule R.

.03 Do:

· Develop and submit only conforming Schedules R.

. Follow the format and fields exactly as on the official IRS Schedule R.

· Maintain the same number of entry lines on the substitute Schedule R as on the official IRS form.

.04 Do not:

· Add or delete entry lines.

· Submit spreadsheets, database printouts, or similar formatted documents instead of using the
Schedule R format to report data.

· Reduce or expand font size to add or delete extra data or lines.

.05 If Substitute Schedules R and Continuation Sheets for Schedule R are not submitted in similar
format to the official IRS schedule, the substitutes may be returned, you may be contacted by the IRS,
delays in processing may occur, and you may be subject to penalties.

### Section 1.7 - OMB Requirements for Substitute Forms

.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 the OMB approval number, if assigned. (The official OMB numbers may
be found on the official IRS-printed forms.)

· 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 instructions.

.03 The OMB requirements for substitute IRS forms 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.

· For Form 941, Schedule B, Schedule D, and Schedule R, the OMB number (1545-0029) must
appear exactly as shown on the official IRS form.

. For Form 941, Schedule B, Schedule D, and Schedule R, the OMB number must use one of the
following formats.

1\. OMB No. 1545-0029 (preferred).

2\. OMB # 1545-0029 (acceptable).

.04 If no instructions are provided to users of your forms, you must furnish to them the exact text of
the Privacy Act and Paperwork Reduction Act Notice.

## Section 1.8 - Order Forms and Instructions

.01 You can obtain copies of federal tax forms by calling your local IRS location. You can access
tax material and/or order official IRS Forms 941, Schedule B, Schedule D, and Schedule R, online
at IRS.gov. Click on the Forms and Pubs tab, and then click on the Order Forms and Pubs link
to the left. You may also order these forms and instructions by calling 1-800-TAX-FORM
(1-800-829-3676).

## Section 1.9 - Effect on Other Documents

.01 Publication 4436, Revised 05-2014, is superseded.

## Section 1.10 - Helpful Information

.01 Please follow the specifications and guidelines to produce substitute Form 941, Schedules B,
D, and R.

.02 These forms are subject to review and possible changes as required. Therefore, employers are
cautioned against overstocking supplies of privately printed substitutes.

.03 Here is a review of references that were listed throughout this document.

· Form 941, Employer's QUARTERLY Federal Tax Return Schedule

· Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (referred to
in this publication as "Schedule B").

· Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or
Consolidations (referred to in this publication as "Schedule D").

· Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this
publication as "Schedule R").

· Substitute territorial forms (941-PR, 941-SS, and Anexo B (Formulario 941-PR)).

· Instructions for Form 941.

· Instructions for Schedule B (Form 941).

· Publication 15 (Circular E), Employer's Tax Guide.

· SCRIPS@irs.gov for submissions.

· Substituteforms@irs.gov for questions.

· For questions:

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
5000 Ellin Road, C6-440
Lanham, MD 20706

· http://www.irs.gov/app/picklist/list/draftTaxForms.html. for draft forms.

· http://www.irs.gov/app/picklist/list/formsPublications.html. for final forms.

.50"

941 for 2014:

Form
(Rev. January 2014)

### Employer's QUARTERLY Federal Tax Return Department of the Treasury - Internal Revenue Service

950114
OMB No. 1545-0029

Column 1

Column 2

5a Taxable social security wages

x .124 =

5b Taxable social security tips

x .124 =

5c Taxable Medicare wages &amp; tips.

× .029 =

Additional Medicare Tax withholding

x .009 =

1.30" .

.25"

Employer identification number (EIN)

Report for this Quarter of 2014
(Check one.)

5.00

Name (not your trade name)

3.50"

☐
1: January, February, March

2.42"

☐
2: April, May, June

Trade name (if any)

3.80"

☐
3: July, August, September

2.33'

Address

4.30"

☐
4: October, November, December

Number

Street

Suite or room number

50"

Instructions and prior year forms are
available at www.irs.gov/form941.

1.89"

2.60"

1.00'

City

State

ZIP code

2.15"

2.00'

1.20"

.90"

Foreign country name

Foreign province/county

Foreign postal code

Read the separate instructions before you complete Form 941. Type or print within the boxes.

Part 1:
Answer these questions for this quarter.

1
Number of employees who received wages, tips, or other compensation for the pay period
including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4)

.50"

.20"

2
Wages, tips, and other compensation

3
Federal income tax withheld from wages, tips, and other compensation

4
If no wages, tips, and other compensation are subject to social security or Medicare tax
☐
Check and go to line 6.

1.80"

7.00'

5e
Add Column 2 from lines 5a, 5b, 5c, and 5d

5f
Section 3121(q) Notice and Demand-Tax due on unreported tips (see instructions)

6
Total taxes before adjustments. Add lines 3, 5e, and 5f

7
Current quarter's adjustment for fractions of cents

1.80"

8
Current quarter's adjustment for sick pay

.50"

9
Current quarter's adjustments for tips and group-term life insurance

10
Total taxes after adjustments. Combine lines 6 through 9

11
Total deposits for this quarter, including overpayment applied from a prior quarter and
overpayments applied from Form 941-X, 941-X (PR), 944-X, 944-X (PR), or 944-X (SP) filed
in the current quarter

1.40"

12 Balance due. If line 10 is more than line 11, enter the difference and see instructions

3.70"

III

13
Overpayment. If line 11 is more than line 10, enter the difference

.
Check one:
☐
Apply to next return.
☐
Send a refund.

®
You MUST complete both pages of Form 941 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see the back of the payment Voucher.

.30"

.32"

Next
?

Cat. No.
001Z

Form 941 (Rev. 1-2014)

50"
950213

Name (not your trade name)

Employer identification number (EIN)

Part 2:
Tell us about your deposit schedule and tax liability for this quarter.

If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see Pub. 15
(Circular E), section 11.

16 Check one:
1.60"
☐
Line 10 on this return is less than $2,500 or line 10 on the return for the prior quarter was less than $2,500, and you did not incur a
$100,000 next-day deposit obligation during the current quarter. If line 10 for the prior quarter was less than $2,500 but line 10 on this return
is $100,000 or more, you must provide a record of your federal tax liability. If you are a monthly schedule depositor, complete the deposit
schedule below; if you are a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3.
☐
You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total
liability for the quarter, then go to Part 3.

Tax liability: Month 1

Month 2

Month 3

3.40"

Total liability for quarter
.
Total must equal line 10.
☐
You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941),
Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941.

Part 3:
Tell us about your business. If a question does NOT apply to your business, leave it blank.

17 If your business has closed or you stopped paying wages
☐
Check here, and

enter the fnal date you paid wages
£1.10"
\-

18 If you are a seasonal employer and you do not have to file a return for every quarter of the year

☐
Check here.

Part 4:

May we speak with your third-party designee?

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
9.83'
for details.
2.40"
1.50"
☐
Yes. Designee's name and phone number

Select a 5-digit Personal Identifcation Number (PIN) to use when talking to the IRS
☐
No.

1.40

Part 5:
Sign here. You MUST complete both pages of Form 941 and SIGN it.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

X
☒
Sign your
name here

Print your
name here

1.90"

.60"

3.00"

Print your
title here

Date

1.10"

Best daytime phone

1.50"

Paid Preparer Use Only

Check|if you are self-employed
☐
.60

Preparer's name

PTIN

Preparer's signature

Date

Firm's name (or yours
if self-employed)

EIN

1.70"

Address

3.60"

Phone

City

2.50"

State

ZIP code

Form 941-V,
Payment Voucher

Detach Here and Mail With Your Payment and Form 941.

Form
941-V

Payment Voucher
Do not staple this voucher or your payment to Form 941.

OMB No. 1545-0029
2014

Department of the Treasury
Internal Revenue Service

4
Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code.

7.50"

1 Enter number

your employer identifcation (EIN).

3 Tax

Period

Dollars

Cents

Enter the amount of your payment.

Make your check or money order payable to "United States Treasury"

☐ 1st 3.45 Quarter

☐ 3rd Quarter

☐ 2nd Quarter

☐ 4th Quarter

50"

## Schedule B (Form 941): Report of Tax Liability for Semiweekly Schedule Depositors

.1"

960311

OMB No. 1545-0029

(Rev. January 2014)

Department of the Treasury - Internal Revenue Service

Employer identification number
(EIN)

Report for this Quarter ...
(Check one.)

3.27"

☐
1: January, February, March

Name (not your trade name)

3.50"

☐
2: April, May, June

3.50"

Calendar year

(Also check quarter)

☐
3: July, August, September

☐
4: October, November, December

2.50"

2.20"

Use this schedule to show your TAX LIABILITY for the quarter; DO NOT use it to show your deposits. When you file this form with Form 941 or
Form 941-SS, DO NOT change your tax liability by adjustments reported on any Forms 941-X or 944-X. You must fill out this form and attach it
to Form 941 or Form 941-SS if you are a semiweekly schedule depositor or became one because your accumulated tax liability on any day
was $100,000 or more. Write your daily tax liability on the numbered space that corresponds to the date wages were paid. See Section 11 in
Pub. 15 (Circular E), Employer's Tax Guide, for details.

Month 1

1.20"

Taxliability for Month 1

.20"

.60"

1.80'

1.55"

Month 2

Tax liability for Month 2

1.55"

Month 3

Tax liability for Month 3

50" 5

1.40"

Total liability for the quarter

.55"

Fill in your total liability for the quarter (Month 1 + Month 2 + Month 3)
Total must equal line 10 on Form 941 or Form 941-SS.

50"

For Paperwork Reduction Act Notice, see separate instructions.

IRS.gov/form941
1.22"

Cat. No. 11967Q

Schedule B (Form 941) (Rev. 1-2014)

.50"

Schedule D (Form 941):
Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
(Rev. June 2011)
Department of the Treasury-Internal Revenue Service

OMB No. 1545-0029

Employer Identification Number (EIN)

Tax Year of Discrepancies (Fill in)

Format: YYYY

2.30

Trade name (if any)

3.70"

Type of Submission (Check one)

Number

Street

Suite or room number

☐
Original
☐
Corrected

2.60"

City

State

ZIP code

Phone number

2.30"

2.20"

### About this schedule

Each year the Internal Revenue Service (IRS) and the Social Security Administration (SSA) compare the totals on your Forms 941,
Employer's QUARTERLY Federal Tax Return, with the totals on Forms W-2, Wage and Tax Statement, to verify that:

. The wages you reported on Forms 941 match those you reported on Forms W-2 (Copy A) so that your
employees' social security earnings records are complete for beneft purposes; and

· You have paid the appropriate taxes.

Generally, the totals on your Forms W-2 (Copy A) should equal the totals you reported on Forms 941. Use this schedule if discrepancies exist
between the totals you reported on those forms ONLY as a result of an acquisition, statutory merger, or consolidation. In many cases, the
information on this schedule should help the IRS resolve discrepancies without contacting you. If you are an eligible employer who
elects to use the alternate procedure set forth in Rev. Proc. 2004-53, explained in the instructions, you should file this schedule.

Read the separate instructions before you fill out this schedule.

### Part 1: Answer these background questions.

.50"

1\. Are you filing this schedule -
☐
After a statutory merger or consolidation? (See Rev. Rul. 62-60, 1962-1 C.B. 186 and Rev. Proc. 2004-53, 2004-2 C.B. 320.)

You are either:
☐
An acquired corporation or
☐
A surviving corporation.

.50"

☐
After an acquisition and you are using the alternate procedure under Rev. Proc. 2004-53, 2004-2 C.B. 320?

You are either:
☐
A predecessor or
☐
A successor.

2\. The effective date of the statutory merger/consolidation or acquisition is

4.90"

3\. The OTHER PARTY in this transaction is . . .

1
DD

1
YYYY

Other party's EIN

Other party's name

6.00

Trade name (if any)

Address

Number

Street

Suite or room number

City

State

ZIP code

Phone number

2.30"

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 38791Y

Schedule D (Form 941) (Rev. 6-2011)

50"

.65"

Your EIN

2.85

Name (not your trade name)

3.60"

Format: YYYY

80"

Other party's EIN

85"

Part 2: Ten us about the discrepancies with your returns.

Column A

Column B

Column C

Amount you reported to IRS
for the tax year

Amount you reported to SSA
for the tax year

The difference
\=

Totals from Forms 941 as corrected
by any Forms 941-X

Totals from Forms W-2 (Copy A) as
corrected by any Forms W-2c (Copy A)

.50"

4\. Social security wages

5\. Medicare wages and tips

6\. Social security tips

7\. Federal income tax
withheld

1.80"

8\. Advance earned income credit
(EIC) payments (for tax years
ending before January 1, 2011)

If you are fling for one transaction only, STOP here. If you are fling for more than one transaction, go to Part 3.

7.10"

### Part 3. Fiff this part out ONLY if you are ming more than one Schedule D (Form 941) for any calendar year.

9\. File one Schedule D (Form 941) for each separate transaction. This is schedule

. (Example: This is schedule 1 of 3.)

.70"

Column A

Column B

Column C

Amount you reported to IRS
for the tax year for the
employees affected by the
transaction reported on this
Schedule D (Form 941)

\- Amount you reported to SSA
for the tax year for the
employees affected by the
transaction reported on this
Schedule D (Form 941)

= The difference

Totals from Forms 941 as corrected
by any Forms 941-X

Totals from Forms W-2 (Copy A) as
corrected by any Forms W-2c (Copy A)

10\. Social security wages

5.77"

11\. Medicare wages and tips

12\. Social security tips

13\. Federal income tax
withheld

14\. Advance earned income credit
(EIC) payments (for tax years
ending before January 1, 2011)

Page
2

Schedule D (Form 944) (Rev. 6-2011)

2.00"

.50"

### Schedule R (Form 941): Allocation Schedule for Aggregate Form 941 Filers (Rev. January 2014)

950413
OMB No. 1545-0029

Department of the Treasury - Internal Revenue Service 5.00"

Report for calendar year:

Employer identification number
(EIN)

3.30"

Check the quarter (same as Form 941):
☐
1: January, February, March

Name as shown on
Form 941

3.90"

2.40"
☐
2.10'
2: April, May, June
☐
3: July, August, September
☐
4: October, November, December

Read the instructions before you complete Schedule R (Form 941). Type or print within the boxes.
Complete a separate line for the amounts allocated to each of your clients.

.50"

For Paperwork Reduction Act Notice, see the instructions.

1
.80"

IRS.gov/form941

Cat. No. 49301K

Schedule R (Form 941) (Rev. 1-2014)

(a) Client's Employer identification number (EIN)

Wages, tips, and (b) other compensation allocated to the listed client EIN from Form 941, line 2

Federal income tax (c) withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3

Total social security (d) and Medicare taxes allocated to the listed client EIN from Form 941, line 5e

Section 3121(q) (e) Notice and Demand- Tax due on unreported tips allocated to the listed client EIN from Form 941, line 5f

Total taxes after (f) adjustments allocated to the listed client EIN from Form 941, line 10

Total deposits from (g) Form 941, line 11, plus any payments made with the return allocated to the listed client EIN

1 .25"

1.10".

1.10"

7.50"

16 Subtotals for clients. Add all amounts on lines 1 through 15

.50"

17 Enter the combined subtotal from line 26 of all Continuation Sheets for Schedule R (Form 941)

.83"

18 Enter Form 941 amounts for your employees

.50"

19 Totals. Add lines 16, 17, and 18. The column totals must match the related lines on the aggregate Form 941.

.83"

35"

#### Continuation Sheet for Schedule R (Form 941)

Report for calendar year:

(Rev. January 2014)

5.00"

Check the quarter (same as Form 941):
☐
1: January, February, March

.50"

Employer identification number
(EIN)

3.30"

2.20'
☐
2: April, May, June
☐
3: July, August, September
☐
4: October, November, December

Name as shown on
Form 941

3.90"

50"

(a) Client's Employer identification number (EIN)

(b) Wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 2

Federal income tax (c) withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3

Total and client

4 social security Medicare taxes allogated to the listed EIN from Form (d) 941, line 5e

(e) Section 3121(q) Notice and Demand- Tax due on unreported tips allocated to the listed client EIN from Form 941, line 5f

Total taxes after (f) adjustments allocated to the listed client EIN from Form 941, line 10

Total deposits from (g) Form 941, line 11, plus any payments made with the return allocated to the listed client EIN

1.10"

.25"

7.85

26 Subtotals for clients. Add lines 1 through 25. Include the subtotals from line 26 on line 17 of Schedule R (Form 941).

58"

.60"
Schedule R (Form 941) (Rev. 1-2014)

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 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. 2014-58

TABLE OF CONTENTS

Part 1 - GENERAL

793

Section 1.1 - Purpose

793

Section 1.2 - What's New

795

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

795

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

797

Part 2 - SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3

797

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

797

Section 2.2 - Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed with the SSA

800

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

801

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

804

Part 3 - ADDITIONAL INSTRUCTIONS

805

Section 3.1 - Additional Instructions for Form Printers

805

Section 3.2 - Instructions for Employers

806

Section 3.3 - OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3 Substitute Forms.

806

Section 3.4 - Order Forms and Instructions

807

Section 3.5 - Effect on Other Documents

807

Section 3.6 - Exhibits

807

#### 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 2014 calendar year.

.02 For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form
W-3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form
W-2 or a substitute Form W-3 must conform to the specifications in this revenue procedure to
be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this
revenue procedure. Preparers should also refer to the 2014 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 require-
ments for the copies of substitute forms furnished to employees.

.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.

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
5000 Ellin Rd., C6-440
Lanham, MD 20706

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
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
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 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 logos, slogans, and
advertising will not be allowed on Forms W-3, Copy A of Forms W-2, or any employee copies
reporting wages paid during the 2014 calendar year, and thereafter, with the following exceptions:

· 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 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, 2011, is an exception.

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, other
than information returns and payee 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 2014 calendar year, at a
future date. If you have comments about the restrictions on including logos, slogans, and advertising
on information returns and employee copies, send or email your comments to: Internal Revenue
Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6-440, Lanham,
MD 20706, 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 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 Telecom-
munication 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 electronic
mail is not secure and the information may be compromised.

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 be filed
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 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 Editorial changes. We made editorial changes. Redundancies were eliminated as much as possible.

.02 IRS Room Change. Inquiries about the Substitute Forms Program should be sent to:

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
5000 Ellin Rd., C6-440
Lanham, MD 20706

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

.01 Employers not filing electronically must file paper Forms W-2 (Copy A) along with Form
W-3 with the SSA by using either the official IRS form or a substitute form that exactly meets
the specifications shown in Parts 2 and 3 of this revenue procedure.

Note. 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 Department of Finance, Division of Revenue and Taxation, Common-
wealth of the Northern Mariana Islands, P.O. Box 5234 CHRB, Saipan, MP 96950 or www.cn-
midof.net to get Form W-2CM and instructions for completing and filing the form. For infor-
mation on Forms 499R-2/W-2PR, use this website: http//www.hacienda.gobierno.pr.

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.

.02 Red-ink substitute forms that completely conform to the specifications contained in this
revenue procedure may be privately printed without prior approval from the IRS or the SSA. Only

the substitute black-and-white 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).

.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 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.

.04 Substitute 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.

.05 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.

1\. Submit a letter or email citing the specification to the appropriate 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, your
email address with your correspondence.

.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
5000 Ellin Rd., C6-440
Lanham, MD 20706

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
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
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 2014General 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. You can order current year

official IRS Forms W-2, W-2AS, W-2GU, W-2VI, W-3, and W-3SS, and the 2014 General
Instructions for Forms W-2 and W-3, online at www.irs.gov/businesses. Click on the Online
Ordering for Information Returns and Employer Returns link. You may also order these
forms and instructions by calling 1-800-TAX-FORM (1-800-829-3676). The IRS provides
only cutsheet sets of Forms W-2 and cutsheets 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, get the 2014
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) due to any subsequent changes in specifications and procedures.

.02 You may obtain a copy of the EFW2 by:

· Accessing the SSA website at: www.socialsecurity.gov/employer/pub.htm. Enter "EFW2" in the
search box.

.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 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 at www.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.

.05 Employers who do not comply with the electronic filing requirements for Form W-2 (Copy
A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file
Form W-2 information with the SSA electronically must not send the same data to the SSA on
paper Forms W-2 (Copy A). Any duplicate reporting may subject filers to unnecessary contacts
by the SSA or the IRS.

##### Part 2 Specifications for Substitute Forms W-2 and W-3

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

.01 The official IRS-printed red dropout ink Form W-2 (Copy A) and 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 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 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: Ph value, average, not less than

4.5

· Basis weight: 17 x 22 inch 500 cut sheets, pound

18-20

· Metric equivalent-gm./sq. meter (a tolerance of +5 pct. is allowed)

68-75

· Stiffness: Average, each direction, not less than-milligrams

Cross direction

Machine direction

· Tearing strength: Average, each direction, not less than-grams

. Opacity: Average, not less than-percent

· Reflectivity: Average, not less than-percent

· Thickness: Average-inch

0.0038

Metric equivalent-mm

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

· Finish (smoothness): Average, each side-seconds

20-55

(for information only) the Sheffield equivalent-units

170-d200

· Dirt: Average, each side, not to exceed-parts per million

Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.

.03 All printing of red-ink substitute Forms W-2 (Copy A) and 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 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 7.5 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).

.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are .5 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 pinfed
strips must be removed when Forms W-2 (Copy A) are filed with the SSA. The two Forms W-2
(Copy A) on the 11-inch page must not be separated (only the pages are to be separated (burst). The
words "Do Not Cut, Fold, or Staple Forms on This Page" must be printed twice between the two
Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1, B, C, 2, and D) must
be able to be distinguished and separated into individual forms.

.10 Box 12 of Form W-2 (Copy A) contains four entry boxes - 12a, 12b, 12c, and 12d. Do not make
more than one entry per box. Enter your first code in box 12a (for example, enter Code D in box 12a,
not 12d, if it is your first entry). If more than four items need to be reported in box 12, use a second
Form W-2 to report the additional items (see "Multiple forms" in the 2014 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) 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."

.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 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.

.14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms W-3
and W-2 (on each ply) in the same location as on the official IRS forms.

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

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

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

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

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

· Chemically-transferred images must be black.

· Carbon-coated forms are not permitted.

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

#### Section 2.2 - Specifications for Substitute Black-and-White 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 (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 approxi-
mation. The tax year (for example, "2014") on Forms W-2 (Copy A) and W-3 must be in
20-point Arial font or a close approximation.

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 2014 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 template
and further instructions in PDF or Excel format. You may also send your 2014 sample substitute
black-and-white Copy A and W-3 forms to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Send your sample forms via private mail carrier or certified mail in order to verify their receipt. You
can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample forms.

.05 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 National Association of Computerized Tax Processors, 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 National Association of Computerized Tax Processors (NACTP) via
email at president@nactp.org.)

Note. Vendor codes from the 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 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.

.07 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 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. If they
differ, the data in the barcode will be ignored and the data displayed on the form will be considered
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 http://www.socialsecurity.gov/bso,

· Get the pdf version of the specifications at copy.a.forms@ssa.gov,

· Download the "TY 14 Substitute W3/W2 2-D Barcoding Standards" from http://www.socialsecurity.
gov/employer/subBarCodeStd.pdf.

##### 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.

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

two copies of Form W-2 (three or more for employees required to file a state, city, or local income
tax return). The following rules are guidelines for preparing employee copies.

The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from the
dimensions of the official IRS form to allow space for reporting additional information, including
additional entries such as withholding for health insurance, union dues, bonds, or charity in box
14. The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A,
which is filed with the SSA.

Note. Payee statements (Copies B, C, and 2 of Form W-2) may be furnished electronically if
employees give their consent (as described in Treasury Regulations Section 31.6051-1(j)). See
also Publication 15-A, Employer's Supplemental Tax Guide.

.02 The minimum dimensions for employee copies only (not Copy A) of Form W-2 should be
2.67 inches deep by 4.25 inches wide. The maximum dimensions should be no more than 6.5
inches deep by no more than 8.5 inches wide.

Note. The maximum and minimum size specifications in this document are for tax year 2014 only
and may change in future years.

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

.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
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
electronically to employees (as described in Treasury Regulations Section 31.6051-1(j)). How-
ever, these employees should be cautioned to carefully separate the copies of Form W-2. See
Publication 15-A, Employer's Supplemental Tax Guide, for information on electronically fur-
nishing Forms W-2 to employees.

.06 Interleaved carbon and chemical transfer paper employee copies must be clearly legible.
Fading must be minimized to assure legibility.

.07 The electronic tax logo on the IRS official employee copies is not required on any of the
substitute form copies. To avoid confusion and questions by employees, employers are encour-
aged to delete the identifying number ("22222") from the employee copies of Form W-2.

.08 All substitute employee copies must contain boxes, box numbers, and box titles that match the
official IRS Form W-2. Boxes that do not apply can be deleted. However, certain core boxes must
be included. The placement, numbering, and size of this information is specified as follows:

· The 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 placed in the upper right of the form. Substitute
vertical-format copies may have the core data across the top of the form. Boxes or other information
will definitely not be permitted to the right of the core data.

· The form title, number, or copy designation (B, C, or 2) may be at the top of the form. Also, a
reversed or blocked-out area to accommodate a postal permit number or other postal considerations
is allowed in the upper-right.

· Boxes 1 through 6 must each be a minimum of 11/8 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, and

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 identification number
(EIN) may be included with the employer's name and address and not in a separate box.

Note. Box d ("Control number") is not required.

.09 All copies of Form W-2 furnished to employees must clearly show the form number, the form title,
and the tax year prominently displayed together in one area of the form. The title of Form W-2 is
"Wage and Tax Statement." It is recommended (but not required) that this be located on the bottom
left of substitute Forms W-2. The reference to the "Department of the Treasury - Internal Revenue
Service" must be on all copies of substitute Forms W-2 furnished to employees. It is recommended
(but not required) that this be located on the bottom right of Form W-2.

.10 If the substitute employee copies are labeled, the forms must contain the applicable description:

· "Copy B, To Be Filed With Employee's FEDERAL Tax Return."

· "Copy C, For EMPLOYEE'S RECORDS."

· "Copy 2, To Be Filed With Employee's State, City, or Local Income Tax Return."

It is recommended (but not required) that these be located on the lower left of Form W-2. If the
substitute employee copies are not labeled as to the disposition of the copies, then written notification
using similar wording must be provided to each employee.

.11 The tax year (for example, 2014) 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-EE (see the 2014 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 2014 General Instructions for Forms
W-2 and W-3.)

.18 The front of Copy C of a substitute Form W-2 must contain the note "This information is being
furnished to the Internal Revenue Service. If you are required to file a tax return, a negligence penalty
or other sanction may be imposed on you if this income is taxable and you fail to report it."

.19 Instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form
W-2 must be provided to each employee. An employer may modify or delete instructions that do not
apply to its employees. (For example, remove Railroad Retirement Tier 1 and Tier 2 compensation
information for nonrailroad employees or information about dependent care benefits that the employer
does not provide.)

.20 Employers must notify their employees who have no income tax withheld that they may be able
to claim a tax refund because of the earned income 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 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 withholding
on Form W-4, Employee's Withholding Allowance 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 written statement (Copy B or an acceptable substitute) to a
recipient, then you may furnish the statement electronically instead of on 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.

.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
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 statement electronically, the employer must provide to the employee a clear
and conspicuous disclosure statement containing each of the disclosures described in Regulations
Section 31.6051-1 or Publication 15-A.

· 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 or on 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.

.03 Additionally, you must:

· Ensure the electronic format contains all the required information and complies with the guidelines
in this document.

· If posting the statement on a website, post it for the recipient to access on or before the January 31
due date through October 15 of that year.

· Inform the recipient, in person, electronically or by mail, of the posting and how to access and print
the statement.

# Part 3 Additional Instructions

## Section 3.1 - Additional Instructions for Form Printers

.01 If 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 order as the
official IRS Forms W-2. Copy A should 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 Substitute 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 retain
copies of the Forms W-2 filed with SSA or have the ability to reconstruct the data for at least
four years. Employers must be able to generate a facsimile of Form W-2 (Copy A), in case
of loss.

.04 Except 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."

.05 You must provide instructions similar to those contained on the back of Copies B, C, and
2 of the official IRS Form W-2 to each employee. You may print them on the back of the
substitute Copies B, C, and 2 or provide them to employees on a separate statement. You do
not need to use the back of Copy 2. If you do not use Copy 2, you may include all the
information that appears on the back of the official Copies B, C, and 2 on the back of your
substitute Copies B and C only. As an example, you may use the "Note" on the back of the
official Copy C as the dividing point between the text for your substitute Copies B and C. Do
not print these instructions on the back of Copy 1. Any Forms W-2 (Copy A) and W-3 that
are filed with the SSA must have no printing on the reverse side.

## Section 3.2 - Instructions for Employers

.01 Only originals of Form W-2 (Copy A) and Form W-3 may be filed with the SSA. Carbon
copies and photocopies are unacceptable.

.02 Employers should type or machine-print data entries on plain paper forms whenever possible.
Ensure good quality by using a high-quality 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. Dollar signs should not be
printed with money amounts on the 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.

.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
corresponding 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 Copy A and W-3 Substitute Forms

.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 (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 instructions.

.03 The 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).

.04 Any 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 Paperwork Reduction Act
Notice.

### Section 3.4 - Order Forms and Instructions

.01 You can order IRS Forms W-2, Forms W-3, the General Instructions for Forms W-2 and
W-3 and other tax material, online at IRS.gov. Click on the Forms and Pubs link and then the
Order Forms and Pubs link, or by calling 1-800-TAX-FORM (1-800-829-3676).

.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 Publication 1141, Revised 05-2014, is superseded.

##### Section 3.6 - Exhibits

Exhibit A - Form W-2 (Copy A) (Red-Ink) 2014
Exhibit B - Form W-2 (Copy A) (Red-Ink) 2014

Exhibit C - Form W-2 (Copy B) 2014

Exhibit D - Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical
Formats)
Exhibit E - Form W-2 (Copy A) (Substitute Black-and-White) 2014
Exhibit F - Form W-2 (Copy A) (Substitute Black-and-White)

22222

0.44" Voie ☐ H a Employ

e's social security

number For OMB

Official Use Only ... No. 1545-0008

0.33"

b Employer identification number (EIN) 0.15"

1 Wages, tips, other compensation

2 Federal income tax withheld

10.50"

c Employer's name, address, and ZIP code

4.17"

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

d Control number

10 Dependent care benefts

e Employee's frst name and initial

Last

name

Suff.

11 Nonqualifed plans 13- Statutory -- - - Retirement - - - Third-party. .. .

- 49 12a See instructions for box 12 e

f Employee's address and ZIP code 15 State Employer's state ID number

5.50" 16 State wages,

ips, etc. 17

employee plan sick pay ☐ ☐ ☐

12b e 12c C od 12d 0.33"

tax 14 Other 0.24" 0.86" 0.36" 0.32" 18 Local wages, tips, etc. 19

State income

Local income tax

20 Locality name

0.67"

Department of

the Treasury-Internal

Revenue Somie

0.50"

0.10"

7.50"

Exhibit
A

Form
W-2
(Copy A)
(Red-Ink)

0.50"

W-2
Wage and Tax Statement

2014

Form

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Cat. No. 10134D

0.83"

Do Not Cut, Fold, or Staple Forms on This Page

1.33"

0.50"

2222

Void

a Employee's social security number For Official Use Only ...

0.90"

0.68'
☐
on nurhb

1.80"

OMB No. 1545-0008

4.10"

Employer ide

Wages, tips, other compensation

2 Federalincome tax withheld

c Employer's name, address, and ZIP code

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

4.10"

1.70"

Social security tipe

Allocated tips

d Control number

10 Dependent care benefts

e Employee's first name and initial

Last name

Suff.

11 Nonqualifed plans

12a See instructions for box 12

1.90"

2.20"

7.50

13
Statutory
employee

Retirement
plan
☐

Third-party
sick pay

12b

14
Othe
er

☐

12c

12d

50"

f Employee's address and ZIP code

15 State

Employer's state ID number

16 State wages, tips, etc. 17 State income tax

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

2.19ª

1.20"

1.10"

1.20"

W-2

Wage and Tax Statement

2014

Department of the Treasury-Internal Revenue Somied
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.

Form

Copy A For Social Security Administration -Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page

0.50"

DO NOT STAPLE

Exhibit

0.85"

1.65"

33333

a Control
numbe
☐

None appl
☐

501c non-govt.
☐

Third-party

☐

☐
For Official Use Only +
OMB No. 1545-0008

Ulitaly

943

944

☐

☐
sick bay.

Kind

☐
Kind

Payor

Medicare
govt. emp

of
Employer
(Check one)

CT-16
9

hld

State/loca
non-501c

0.14"

State/local 501c
Federal govt.

(Check if
Applicable)

# Form

(Check one)1.20"

1.60"

c Total number of Forms W-2

d Establishment number

1 Wages, tips, other compensation

2 Federal income tax withheld

W-3

3.20"

2.15"

2 15"

e Employer identifcation number (EIN)

3 Social security wages

4 Social security tax withheld
6 Medicare tax withheld

f Employer's name

5 Medicare wages and tips

(Red-Ink)

7 Social security tips

8 Allocated tips

7.5"

10 Dependent care benefts

11 Nonqualifed plans

4.67"

12a Deferred compensation

g Employer's address and ZIP code

0.50"

h Other EIN used this year

13 For third-party sick pay use only

12b

333"

15 State
Employer's state ID number
0.60"
2.60"

14 Income tax withheld by payer of third-party sick pay

0.33"

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

Employer's contact person

Employer's telephone number

For Offcial Use Only

Employer's fax number

Employer's email address

Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and
complete.

0.50"

Signature ·

Title ¢

Date +

Form
W-3 Transmittal of Wage and Tax Statements

2014
Department of the Treasury
Internal Revenue Service

Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA).
Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA.
Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3.

Reminder

Separate instructions. See the 2014 General Instructions for Forms
W-2 and W-3 for information on completing this form. Do not fle Form
W-3 for Form(s) W-2 that were submitted electronically to the SSA.

## Purpose of Form

A Form W-3 Transmittal is completed only when paper Copy A of
Form(s) W-2, Wage and Tax Statement, is being fled. Do not fle Form
W-3 alone. All paper forms must comply with IRS standards and be
machine readable. Photocopies are not acceptable. Use a Form W-3
even if only one paper Form W-2 is being fled. Make sure both the Form
W-3 and Form(s) W-2 show the correct tax year and Employer
Identifcation Number (EIN). Make a copy of this form and keep it with
Copy D (For Employer) of Form(s) W-2 for your records. The IRS
recommends retaining copies of these forms for four years.

5.83"

When To File
Mail Form W-3 with Copy A of Form(s) W-2 by March 2, 2015.
Where To File Paper Forms

## E-Filing

The SSA strongly suggests employers report Form W-3 and Forms W-2
Copy A electronically instead of on paper. The SSA provides two free
e-fling options on its Business Services Online (BSO) website:

· W-2 Online. Use fll-in forms to create, save, print, and submit up to
50 Forms W-2 at a time to the SSA.

Send this entire page with the entire Copy A page of Form(s) W-2 to:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

· File Upload. Upload wage fles to the SSA you have created using
payroll or tax software that formats the fles accordingto the SSA's
Specifications for Filing Forms W-2 Electronically (EFW2).

W-2 Online fill-in forms or fle uploads will be on time if submitted by
March 31, 2015. For more information, go to www.socialsecurity.gov/
employer and select "First Time Filers" or "Returning Filers" under
"BEFORE YOU FILE."

Note. If you use "Certifed Mail" to fle, change the ZIP code to
"18769-0002. If you use an IRS-approved private delivery service, add
"ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and change
the ZIP code to "18702-7997." See Publication 15 (Circular E),
Employer's Tak Guide, for a list of IRS-approved private delivery
services.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10159Y

Exhibit

a Employee's social security number

Safe, accurate, OMB No. 1545-0008 FAST! Use IRse+file Visit the IRS website at www.irs.gov/efile

b Employer identifcation number (EIN)

1 Wages, tips, other compensation

2 Federal income tax withheld

Form W-2 (Copy B)

c Employer's name, address, and ZIP code

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

d Control number

10 Dependent care benefts

e Employee's first name and initial Last name f Employee's address and ZIP code

Suff.

11 Nonqualifed plans

12a See instructions for box 12 gd

13 Statutory Retirement Third-party employee plan sick pay ☐ ☐ ☐ 14 Other

12b C 0 12c Sa e

12d

Employer's state ID number 15 State

16 State wages, tips, etc.

17 State income

tax

18 Local wages,

tips, etc.

Locat income tax 20 Locality name

W-2 Wage and Tax Statement 2014 Department of the Treasury-Internal Revenue Service Form Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service.

Exhibit
D
Form
W-2
Alternative
Employee
Copies

a Employee's social security number

This information is being furnished to the Internal Revenue Service. If you
are required to fle 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.

OMB No. 1545-0008

b Employer identifcation number (EIN)

c Employer's name, address, and ZIP code

d Control number

e Employee's frst name and initial
Last name

Suff.

(Illustrating
Horizontal and
Vertical Formats)

f Employee's address and ZIP code

Form
W-2
Wage and Tax
Statement

2014

Department of the Treasury-Internal Revenue Service

Copy C-For EMPLOYEE'S RECORDS (See Notice to
Employee on the back of Copy B.)

Safe, accurate,
FAST! Use

IRse + file

Horizontal Format

Note. Exhibit D provides
examples of employee copies of
Form W-2 only. For examples of
Copy A, see Exhibit A or Exhibit
E. For the specifications of Copy
A, which must be filed with the
SSA, see Part B, sections 1A and
1B.

Employee's social security number

Employer identification number (EIN)

Employer's name, address and, ZIP code

The core data boxes are 1
through 6 and, if applicable, 15
through 20. The core data must
be similarly positioned, exactly
number, and exactly titled as
shown for each format. Other
data may be placed in
unoccupied areas based upon
the employer's needs. Form
identification may be placed
before or after the core data.
However, the employer's
non-core elements may be
positioned only between the
sections of core data.

Employee's name

Employee's address and ZIP code

Form W-2
Wage and Tax
Statement

2014

Department of the Treasury-
Internal Revenue Service

Vertical Format

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

10 Dependent care benefts

11 Nonqualifed plans

12a See instructions for box 12 od ₾

Statutory Retirement Third-party 13 employee plan sick pay ☐ ☐ ☐

12b e

14 Other

12e od 12d

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

15 State Employer's state ID number

18 Local wages, tips, etc.

16 State wages, tips, etc.

19 Local income tax

17 State income tax

20 Locality name

Copy B To Be Filed With Employee's FEDERAL Tax Return.

Exhibit
E
Form
W-2
(Copy A)
(Substitute
Black-and-White)

0.50"

0.90"

0.70"

1.80"

22222

Void

☐

a Employee's social security

ber

For Official Use Only .
OMB No. 1545-0008

b Employer identifcation number (EIN)

1 Wages, tips, other compensation

2 Federal income tax withheld

0.50"

c Employer's name, address, and ZIP code

3
Social security wages

4 Social security tax withheld

0.50"

5
Medicare wages and tips

6
Medicare tax withheld

7
Social security tips

8
Allocated tips

d Control number

10
Dependent care benefts

e Employee's frst name and initial

Last name

Suff.

11
Nonqualifed plans

12a
a See instructions for box 12

13
Standary
employee

Retirement
plan
Third-party"
sick pay

12b

4.17"

12c

14 Other

12d
82

This form may
be subject to
change.

f Employee's address and ZIP code
15 State
Employer's state ID number

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

20
Locality name

0.40"

1.80"

1.20"

1.10"

1.20"

1.10"

0.70"

Form
W-2
Wage and Tax Statement

2014

Department of the Treasury-Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

0.83"

Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page
1.33"

0.50"

22222

☐
Void

a Employee's social security number

For Official Use Only .
OMB No. 1545-0008

Form
W-2
Wage and Tax Statement

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.
Do Not Cut, Fold, or Staple Forms on This Page

2014

Department of the Treasury-Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Cat. No. 10134D

b Employer identification number (EIN)

1 Wages, tips, other compensation

2 Federal income tax withheld

c Employer's name, address, and ZIP

code 3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

d Control number

10 Dependent care benefts

e Employee's first name and initial

Last name Suff. 11 Nonqualifed plans

12a See instructions for box 12 de 0 12b

13 Statutory Betirement Third-party ..

employee plan sick pay

12c

44 Other

Y 12d

f Employee's address and ZIP code

16 State Employer's state ID number

16 State wages, tips, ete, 17 State income

tax 18 Local wages, tips, ete 19

Local income tax

20 Locality nome

0.50"

DO NOT STAPLE

Exhibit
F

0.85"

1.65"

33333

Control number
☐ ☐

☐
None apply

501c non-govt.
☐

Third-party
sick pay

0.50"

b
Kind

☐
For Official Use Only
OMB No. 1545-0008

0.50"

SETI
☐

MmeTy
☐

944

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☐

☐
State/local
non-501c

☐

Form
W-3

SAKI
☐
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govt. emp.

☐
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Payer
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State/local 501c
Federal govt.

Total number of Forms
1.60"

W-2

d Establishment number
1.60"

1 Wages, tips, other compensation

Federal income tax withheld

Employeridentifcation number (EIN)

3 Social security wages

4 Social security tax withheld

(Laser-Printed)

3.20"

2.15ª

2.15"

f Employer's name

7.50"

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

10 Dependent care benefts

This form may
be subject to
change.

4.67"

11 Nonqualifed plans

12a Deferred compensation

g Employer's address and ZIP code

h Other EIN Jused this year

13 For third-party sick pay use only

12b

15 State

Employers state ID number

14 Income tax withheld by payer of third-party s ck pay

Stato wages tips oto

17 Stato income tax

& Local wages, tips, etc.

19 Local income tax

Employer's contact person

Employer's telephone number

3.20"

2.15"

For Offeial Use Only

0.33"

Employer's fax number

Employer's email address

4.30"

Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and
complete.

0.50"

Signature ·

Title ¢

Date ·

Form
W-3 Transmittal of Wage and Tax Statements

2014

Department of the Treasury
Internal Revenue Service

Send this entire pave with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA).
Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA.
Do not send any paynient (cash, checks, money orders, etc.) with Forms W-2 and W-3.

## Reminder

## Purpose of Form

5.84"

When To File
Mail Form W-3 with Copy A of Form(s) W-2 by March 2, 2015.

## E-Filing

The SSA strongly suggests employers report Form W-3 and Forms W-2
Copy A electronically instead of on paper. The SSA provides two free
e-fling options on its Business Services Online (BSO) website:

Where To File Paper Forms

· W-2 Online. Use fill-in forms to create, save, print, and submit up to
50 Forms W-2 at a time to the SSA.

Send this entire page with the entire Copy A page of Form(s) W-2 to:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001
Note. If you use "Certifed Mail" to fle, change the ZIP code to
"18769-0002." If you use an IRS-approved private delivery service, add
"ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and change
the ZIP code to "18702-7997." See Publication 15 (Circular E),
Employer's Tax Guide, for a list of IRS-approved private delivery
services.

· File Upload. Upload wage fles to the SSA you have created using
payroll or tax software that formats the fles according to the SSA's
Specifications for Filing Forms W-2 Electronically (EFW2).

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10159Y

# Part IV. Items of General Interest

Notice of Proposed
Rulemaking
Removal of the 36-month
Non-payment Testing
Period Rule

REG-136676-13

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Notice of proposed
rulemaking.

SUMMARY: This document contains
proposed regulations that will remove a
rule that a deemed discharge of indebted-
ness for which a Form 1099-C, "Cancel-
lation of Debt," must be filed occurs at the
expiration of a 36-month non-payment
testing period. The Department of the
Treasury and the IRS are concerned that
the rule creates confusion for taxpayers
and does not increase tax compliance by
debtors or provide the IRS with valuable
third-party information that may be used
to ensure taxpayer compliance. The pro-
posed regulations will affect certain finan-
cial institutions and governmental entities.

DATES: Comments and requests for a
public hearing must be received by Janu-
ary 13, 2015.

ADDRESSES: Send submissions to: CC:
PA:LPD:PR (REG-136676-13), room
5203, Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be hand-
delivered Monday through Friday be-
tween the hours of 8:00 a.m. and 4:00
p.m. to CC:PA:LPD:PR (REG-136676-
13), Courier's Desk, Internal Revenue
Service, 1111 Constitution Avenue, NW.,
Washington, DC 20224. Alternatively,
taxpayers may submit comments electron-
ically via the Federal eRulemaking Portal
at www.regulations.gov (IRS
REG-136676-13).

## FOR FURTHER INFORMATION

CONTACT: Concerning the proposed
regulations, Hollie Marx, (202) 317-6844;
concerning the submission of comments
and requests for a public hearing, Oluwa-

funmilayo Taylor, (202) 317-6901 (not
toll-free numbers).

SUPPLEMENTARY INFORMATION:

### Background

This document contains proposed reg-
ulations to amend certain Income Tax
Regulations (26 CFR Part 1) issued under
section 6050P of the Internal Revenue
Code (Code), which provide that the 36-
month non-payment testing period is an
identifiable event triggering an informa-
tion reporting obligation for discharge of
indebtedness by certain entities. The pro-
posed regulations would remove the 36-
month non-payment testing period as an
identifiable event.

#### Statutory Provisions

Section 61(a)(12) provides that income
from discharge of indebtedness is includ-
ible in gross income. Section 6050P was
added to the Code by section 13252 of the
Omnibus Budget Reconciliation Act of
1993, Public Law 103-66 (107 Stat. 312,
531-532 (1993)). Section 6050P was en-
acted in part "to encourage taxpayer com-

pliance with respect to discharged indebt-
edness" and to "enhance the ability of the
IRS to enforce the discharge of indebted-
ness rules." H.R. Rep. No. 103-111, at
758 (1993). As originally enacted, section
6050P generally required applicable fi-
nancial entities (generally financial insti-
tutions, credit unions, and Federal execu-
tive agencies) that discharge (in whole or
in part) indebtedness of $600 or more
during a calendar year to file information
returns with the IRS and to furnish infor-
mation statements to the persons whose
debt is discharged. In addition to other
information prescribed by regulations, an
applicable financial entity is required to
include on the information return the debt-
or's name, taxpayer identification number,
the date of the discharge, and the amount
discharged. See 26 U.S.C. 6050P(a)
(1994).

The Debt Collection Improvement Act
of 1996 (1996 Act), Public Law 104-134
(110 Stat. 1321, 1321-368 through 1321-
369 (1996)) was enacted on April 26,
1996. Section 31001(m)(2)(B)(i) and (ii)

of the 1996 Act amended section 6050P to
expand the reporting requirement to cover
"applicable entities," which includes any
executive, judicial, or legislative agency,
not just federal executive agencies, and
any previously covered applicable finan-
cial entity. Effective for discharges of in-
debtedness occurring after December 31,
1999, section 533(a) of the Ticket to Work
and Work Incentives Improvement Act of
1999 (1999 Act), Public Law 106-170
(113 Stat. 1860, 1931 (1999)), added sub-
paragraph (c)(2)(D) to section 6050P, to
further expand entities covered by the re-
porting requirements to include any orga-
nization the "significant trade or business
of which is the lending of money."

On April 4, 2000, the IRS released
Notice 2000-22 (2000-1 CB 902) to pro-
vide penalty relief to organizations that
were newly made subject to section 6050P
by the 1999 Act (organizations with a
significant trade or business of lending
money and agencies other than Federal
executive agencies). The relief applied to
penalties for failure to file information
returns or furnish payee statements for
discharges of indebtedness occurring be-
fore January 1, 2001. On December 26,
2000, the IRS released Notice 2001-8
(2001-1 CB 374) to extend the penalty
relief for organizations described in No-
tice 2000-22 for discharges of indebted-
ness that occurred prior to the first calen-
dar year beginning at least two months
after the date that appropriate guidance is
issued.

#### Regulatory History

On December 27, 1993, temporary reg-
ulations under section 6050P relating to
the reporting of discharge of indebtedness
were published in the Federal Register
(TD 8506) (58 FR 68301). The temporary
regulations provided that an applicable fi-
nancial entity must report a discharge of
indebtedness upon the occurrence of an
identifiable event that, considering all
the facts and circumstances, indicated the
debt would never have to be repaid. The
temporary regulations provided a non-
exhaustive list of three identifiable events
that would give rise to the reporting re-
quirement under section 6050P: (1) a dis-

charge of indebtedness under title 11 of
the United States Code (Bankruptcy
Code); (2) an agreement between the ap-
plicable financial entity and the debtor to
discharge the indebtedness, provided that
the last event to effectuate the agreement
has occurred; and (3) a cancellation or
extinguishment of the indebtedness by op-
eration of law. These regulations were
effective for discharges of indebtedness
occurring after December 31, 1993.

A concurrently published notice of
proposed rulemaking (IA-63-93) (58 FR
68337) proposed to adopt those and other
rules in the temporary regulations. Written
comments were received in response to
the notice of proposed rulemaking, and
testimony was given at a public hearing
held on March 30, 1994. In response to
the comments and testimony, the IRS pro-
vided, in Notice 94-73 (1994-2 CB 553),
interim relief from penalties for failure to
comply with certain of the reporting re-
quirements of the temporary regulations
for discharges of indebtedness occurring
before the later of January 1, 1995, or the
effective date of final regulations under
section 6050P.

On January 4, 1996, prior to the
amendments made by the 1996 Act, final
regulations relating to the information re-
porting requirements of applicable finan-
cial entities for discharges of indebtedness
were published in the Federal Register
(TD 8654) (61 FR 262) (1996 final regu-
lations). The final regulations were gener-
ally effective for discharges of indebted-
ness occurring after December 21, 1996,
although applicable financial entities at
their discretion could apply the final reg-
ulations to any discharge of indebtedness
occurring on or after January 1, 1996, and
before December 22, 1996. Further, the
preamble to these regulations provided
that the temporary regulations and the in-
terim relief provided in Notice 94-73 re-
mained in effect until December 21, 1996.
Finally, the 36-month non-payment test-
ing period identifiable event would not
occur prior to December 31, 1997. See
§ 1.6050P-1(b)(2)(iv)(C) of the 1996 final
regulations.

In response to objections by comment-
ers, the 1996 final regulations did not
adopt the facts and circumstances test to
determine whether a discharge of indebt-
edness had occurred and information re-

porting was required. Instead, the 1996
final regulations provided that a debt is
deemed to be discharged for information
reporting purposes only upon the occur-
rence of an identifiable event specified in
an exhaustive list under § 1.6050P-
1(b)(2), whether or not an actual discharge
has occurred on or before the date of the
identifiable event. See § 1.6050P-1(a)(1).

Section 1.6050P-1(b)(2) of the 1996
final regulations listed eight identifiable
events that trigger information reporting
obligations on the part of an applicable
financial entity: (1) a discharge of indebt-
edness under the Bankrutpcy Code; (2) a
cancellation or extinguishment of an in-
debtedness that renders the debt unen-
forceable in a receivership, foreclosure, or
similar proceeding in a federal or state court,
as described in section 368(a)(3)(A)(ii)
(other than a discharge under the Bank-
ruptcy Code); (3) a cancellation or extin-
guishment of an indebtedness upon the
expiration of the statute of limitations for
collection (but only if, and only when, the
debtor's statute of limitations affirmative
defense has been upheld in a final judg-
ment or decision in a judicial proceeding,
and the period for appealing it has ex-
pired) or upon the expiration of a statutory
period for filing a claim or commencing a
deficiency judgment proceeding; (4) a
cancellation or extinguishment of an in-
debtedness pursuant to an election of fore-
closure remedies by a creditor that statu-
torily extinguishes or bars the creditor's
right to pursue collection of the indebted-
ness; (5) a cancellation or extinguishment
of an indebtedness that renders a debt
unenforceable pursuant to a probate or
similar proceeding; (6) a discharge of in-
debtedness pursuant to an agreement be-
tween an applicable entity and a debtor to
discharge indebtedness at less than full
consideration; (7) a discharge of indebt-
edness pursuant to a decision by the cred-
itor, or the application of a defined policy
of the creditor, to discontinue collection
activity and discharge debt; (8) the expi-
ration of a 36-month non-payment testing
period.

The first seven identifiable events are
specific occurrences that typically result
from an actual discharge of indebtedness.
The eighth identifiable event, the expira-
tion of a 36-month non-payment testing
period, may not result from an actual dis-

charge of indebtedness. The 36-month
non-payment testing period was added to
the final regulations in 1996 as an addi-
tional identifiable event in response to
concerns of creditors that the facts and
circumstances approach taken in the tem-
porary and proposed regulations was un-
clear regarding the effect of continuing
collection activity. Creditors proposed
(among other things) that the final regula-
tions require reporting after a fixed time
period during which there had been no
collection efforts.

Section 1.6050P-1(b)(2)(iv) of the
1996 regulations sets forth the 36-month
non-payment testing period rule (the 36-
month rule). Under that rule, a rebuttable
presumption arises that an identifiable
event has occurred if a creditor does not
receive a payment within a 36-month test-
ing period. The creditor may rebut the
presumption if the creditor engaged in sig-
nificant bona fide collection activity at any
time within the 12-month period ending at
the close of the calendar year or if the
facts and circumstances existing as of Jan-
uary 31 of the calendar year following the
expiration of the non-payment testing pe-
riod indicate that the indebtedness has not
been discharged. A creditor's decision not
to rebut the presumption that an identifi-
able event has occurred pursuant to the
36-month rule is not an indication that it
has discharged the debt. Concluding that
the debts have, in fact, been discharged,
some taxpayers may include in income the
amounts reported on Forms 1099-C even
though creditors may continue to attempt
to collect the debt after issuing a Form
1099-C as required by the 36-month rule.
See § 1.6050P-1(a)(1) and (b)(iv).

On October 25, 2004, final regulations
reflecting the amendments to section
6050P(c) were published in the Federal
Register (TD 9160) (69 FR 62181). These
regulations describe circumstances in
which an organization has a significant
trade or business of lending money and
provide three safe harbors under which
organizations will not be considered to
have a significant trade or business of
lending money.

On November 10, 2008, final and tem-
porary regulations were published in the
Federal Register (TD 9430) (73 FR
66539) (2008 regulations) to amend the
regulations under section 6050P to ex-

empt from the 36-month rule entities that
were not within the scope of section
6050P as originally enacted (organiza-
tions with a significant trade or business
of lending money and agencies other than
Federal executive agencies). The changes
made by the 2008 regulations reduced the
burden on these entities and protected
debtors from receiving information re-
turns that reported discharges of indebted-
ness from these entities before a discharge
had occurred. The 2008 regulations also
added § 1.6050P-1(b)(2)(v), which pro-
vided that, for organizations with a signif-
icant trade or business of lending money
and agencies other than federal executive
agencies that were required to file infor-
mation returns pursuant to the 36-month
rule in a tax year prior to 2008 and failed
to file them, the date of discharge would
be the first identifiable event, if any, de-
scribed in § 1.6050P-1(b)(2)(i)(A)
through (G) that occurs after 2007. On
September 17, 2009, final regulations
were published in the Federal Register
(TD 9461) (74 FR 47728-01) adopting
the 2008 regulations without change.

Notice 2012-65

Even after the amendments to the reg-
ulations in 2008 and 2009, concerns con-
tinued to arise about the 36-month rule,
and taxpayers remained confused regard-
ing whether the receipt of a Form 1099-C
represents cancellation of debt that must
be included in gross income. To address
those concerns, in Notice 2012-65
(2012-52 IRB 773 (Dec. 27, 2012)), the
Treasury Department and the IRS re-
quested comments from the public regard-
ing whether to remove or modify the 36-
month rule as an identifiable event for
purposes of information reporting under
section 6050P. Ten comments were re-
ceived, all recommending removal or re-
vision of the 36-month rule. Several com-
menters generally expressed concerns that
the expiration of a 36-month non-payment
testing period does not necessarily coin-
cide with an actual discharge of the in-
debtedness, leading to confusion on the
part of the debtor and, in some instances,
uncertainty on the part of the creditor re-
garding whether it may lawfully continue
to pursue the debt. Additionally, com-
menters noted that the IRS's ability to

collect tax on discharge of indebtedness
income may be undermined if the actual
discharge occurs in a different year than
the year of information reporting.

### Explanation of Provisions

The Treasury Department and the IRS
agree that information reporting under
section 6050P should generally coincide
with the actual discharge of a debt. Be-
cause reporting under the 36-month rule
may not reflect a discharge of indebted-
ness, a debtor may conclude that the
debtor has taxable income even though
the creditor has not discharged the debt
and continues to pursue collection. Issuing
a Form 1099-C before a debt has been
discharged may also cause the IRS to ini-
tiate compliance actions even though a
discharge has not occurred. Additionally,
§ 1.6050P-1(e)(9) provides that no addi-
tional reporting is required if a subsequent
identifiable event occurs. Therefore, in
cases in which the Form 1099-C is issued
because of the 36-month rule but before
the debt is discharged, the IRS does not
subsequently receive third-party reporting
when the debt is discharged. The IRS's
ability to enforce collection of tax for dis-
charge of indebtedness income may, thus,
be diminished when the information re-
porting does not reflect an actual cancel-
lation of indebtedness. After considering
the public comments and the effects on
tax administration, the Treasury Depart-
ment and the IRS propose to remove the
36-month rule.

In addition to the comments recom-
mending removal of the 36-month rule,
commenters made other suggestions to
change this rule, which were not adopted.
One commenter suggested that the rule
should be revised to require information
reporting after 24 months of non-payment,
without regard to the creditor's collection
efforts. The commenter suggested that
most debts are not collectible after 24
months of non-payment and that requiring
information reporting after 24 months
would allow the IRS time to assess. This
commenter also suggested that the Form
1099-C should be revised to clarify that
the issuance of a Form 1099-C does not
mean that the debt is discharged, and that
creditors should be required to issue cor-
rected Forms 1099-C if they receive pay-

ments after the first Form 1099-C is is-
sued.

The revisions proposed by the com-
menter do not alleviate the problems to
debtors, creditors, and the IRS caused by
the 36-month rule. There is no indication
that merely shortening the time before a
Form 1099-C is required to be issued
more closely comports with the actual dis-
charge of indebtedness. For example,
even if the debt has actually been dis-
charged, the amount reported on the Form
1099-C may not be the same as the
amount that the taxpayer is required to
report as income because, for instance, the
taxpayer may be entitled to claim an ex-
clusion or an exemption. In addition, the
Instructions for Debtor on Form 1099-C
already explain that the issuance of a
Form 1099-C does not necessarily mean
that the debtor must include the cancella-
tion of debt in gross income. As a result,
such revisions would fail to address the
fact that issuance of a Form 1099-C pur-
suant to the 36-month rule does not nec-
essarily coincide with a discharge of in-
debtedness. Also, the commenter's
suggestion that creditors be required to
issue a corrected Form 1099-C if they
later receive a payment from the debtor
would not reduce the debtor's confusion
about what receipt of a Form 1099-C
issued pursuant to the 36-month rule
means. The issuance of a corrected Form
1099-C after the debtor has already re-
ported discharge of indebtedness income
with respect to the discharge that is re-
ported on the corrected Form 1099-C
could require the debtor to file amended
returns to report the reduced amount of
cancellation indebtedness and the debtor
may be entitled to a refund. Issuance of a
corrected Form 1099-C would increase,
not decrease, the debtor's confusion re-
garding how to proceed.

One commenter suggested that the rule
should be retained because it eliminates
the possibility of a "permanent deferral"
of information reporting of a discharged
debt. This commenter noted two recent
Tax Court cases, Kleber v. Commissioner,
T.C. Memo. 2011-233, and Stewart v.
Commissioner, T.C. Sum. Op. 2012-46,
in which the court used the 36-month rule
to determine the year in which a debt was
discharged. In both cases, the court deter-
mined that the statute of limitations for

assessment had expired before a Form
1099-C was issued. The commenter
stated that confusion could result if the
36-month rule is eliminated for informa-
tion reporting purposes, but the court con-
tinues to use it to determine whether there
has been an actual discharge. The com-
menter viewed this as a reason to retain
the rule in a modified form. The com-
menter suggested that the Treasury De-
partment and the IRS modify the 36-
month rule and § 1.6050P-1(b)(2)(i)(G)
by: (1) treating a creditor's decision to
discontinue collection activities as an
identifiable event, whether or not that de-
cision coincides with an actual discharge;
(2) placing a 36-month time limit on a
creditor's defined policy for discharging a
debt under § 1.6050P-1(b)(2)(i)(G); (3)
prohibiting creditors from issuing Forms
1099-C while collection activities are on-
going or while the creditor is considering
selling the debt; and (4) requiring credi-
tors to issue corrected Forms 1099-C if
they engage in subsequent collection ac-
tivities or receive a payment on the debt.

Because the revisions suggested by this
commenter would not require information
reporting only upon an actual discharge of
indebtedness, the revisions would not
eliminate the problems associated with is-
suance of Forms 1099-C under the 36-
month rule. Adopting these changes could
increase, not decrease, confusion, because
they would modify another identifiable
event, § 1.6050P-1(b)(2)(i)(G), to require
that a debtor's policy for discharging debt
incorporate a 36-month discharge rule.
Additionally, as explained in this pream-
ble, requiring creditors to issue corrected
Forms 1099-C would neither improve tax
compliance nor reduce debtors' confu-
sion. Eliminating the 36-month rule for
information reporting purposes, more-
over, is likely to lead courts to cease using
it as an identifiable event for purposes of
determining when an actual discharge oc-
curs, thereby eliminating the issue of the
IRS being precluded from assessing tax
on discharge of indebtedness before the
information return has been issued.

### Effective Date

Sections
1.6050P-1(b)(2)(i)(H),
§ 1.6050P-1(b)(2)(iv), and § 1.6050P-
1(b)(2)(v) would be removed on the date
these regulations are published as final
regulations in the Federal Register. Con-
forming amendments to § 1.6050P-
1(h)(1) necessary as a result of the re-
moval of the above-referenced sections
would be effective on the same date.

## Special Analyses

It has been determined that this notice
of proposed rulemaking is not a signifi-
cant regulatory action as defined in Exec-
utive Order 12866, as supplemented by
Executive Order 13563. Therefore, a reg-
ulatory assessment is not required. It also
has been determined that section 553(b) of
the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
regulations. Because the regulations do
not impose a collection of information on
small entities, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) does not apply.
Pursuant to section 7805(f) of the Code,
this notice of proposed rulemaking has
been submitted to the Chief Counsel for
Advocacy of the Small Business Admin-
istration for comment on its impact on
small business.

## Comments and Requests for a Public Hearing

Before these proposed regulations are
adopted as final regulations, consideration
will be given to any comments that are
submitted timely to the IRS as prescribed
in this preamble under the "Addresses"
heading. The Treasury Department and
the IRS request comments on all aspects
of the proposed rules. All comments will
be available at www.regulations.gov or
upon request.

A public hearing will be scheduled if
requested by any person who timely sub-
mits comments. If a public hearing is
scheduled, notice of the date, time, and

place for the hearing will be published in
the Federal Register.

## Drafting Information

The principal author of these proposed
regulations is Hollie Marx of the Office of
Associate Chief Counsel (Procedure and
Administration).

* * * * *

## Proposed Amendments to the Regulations

Accordingly, 26 CFR part 1 is pro-
posed to be amended as follows:

PART 1-INCOME TAXES

Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805. * * *

Par. 2. Section 1.6050P-1 is amended
by
1\. Removing paragraphs (b)(2)(i)(H),
(b)(2)(iv), and (b)(2)(v).

2\. Revising paragraph (h) to read as
follows:

§ 1.6050P-1 Information reporting for
discharge of indebtedness by certain
entities.

* * * * *

(h) Effective/applicability date- The
rules in this section apply to discharges of
indebtedness after December 21, 1996,
except paragraphs (e)(1) and (e)(3) of this
section, which apply to discharges of in-
debtedness after December 31, 1994, and
except paragraph (e)(5) of this section,
which applies to discharges of indebted-
ness occurring after December 31, 2004.

John Dalrymple,
Deputy Commissioner for Services and
Enforcement.

(Filed by the Office of the Federal Register on October 14,
2014, 8:45 a.m., and published in the issue of the Federal
Register for October 15, 2014, 79 F.R. 61791)

# 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
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.

Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.

Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A

and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).

Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future 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.

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 pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-

stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.

Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.

Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

# Abbreviations

The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.

A-Individual.

Acq .- Acquiescence.

B-Individual.

BE-Beneficiary.

F.R .- Federal Register.

FUTA-Federal Unemployment Tax Act.

FX-Foreign corporation.

G.C.M .- Chief Counsel's Memorandum.

GE-Grantee.

TFE-Transferee.

CFR-Code of Federal Regulations.

GP-General Partner.

TFR-Transferor.

CI-City.

GR-Grantor.

T.I.R .- Technical Information Release.

COOP-Cooperative.

IC-Insurance Company.

TP-Taxpayer.

Ct.D .- Court Decision.

I.R.B .- Internal Revenue Bulletin.

TR-Trust.

CY-County.

LE-Lessee.

TT-Trustee.

D-Decedent.

LP-Limited Partner.

U.S.C .- United States Code.

DC-Dummy Corporation.

X-Corporation.

DE-Donee.

Del. Order-Delegation Order.

Nonacq .- Nonacquiescence.

O Organization.

DR-Donor.

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.

BK-Bank.

T-Target Corporation.

B.T.A .- Board of Tax Appeals.

T.C .- Tax Court.

C-Individual.

T.D .- Treasury Decision.

C.B .- Cumulative Bulletin.

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.

LR-Lessor.

M-Minor.

Y-Corporation.

Z-Corporation.

DISC-Domestic International Sales Corporation.

E-Estate.

EE-Employee.

E.O .- Executive Order.

ER-Employer.

Numerical Finding List1

Revenue Procedures-Continued

9690, 2014-38 I.R.B. 548 9691, 2014-38 I.R.B. 547

Bulletins 2014-27 through 2014-4

2014-40, 2014-30 I.R.B. 229

9692, 2014-40 I.R.B. 574

2014-41, 2014-33 I.R.B. 364

9693, 2014-41 I.R.B. 596

Announcements:

2014-42, 2014-29 I.R.B. 193

9694, 2014-41 I.R.B. 626

2014-43, 2014-32 I.R.B. 273

9695, 2014-42 I.R.B. 707

2014-2, 2014-28 I.R.B. 120

2014-44, 2014-32 I.R.B. 274

9696, 2014-43 I.R.B. 727

2014-28, 2014-34 I.R.B. 391

2014-45, 2014-34 I.R.B. 388

9697, 2014-43 I.R.B. 729

2014-29, 2014-35 I.R.B. 452

2014-46, 2014-33 I.R.B. 367

2014-47, 2014-35 I.R.B. 393

Notices:

2014-48, 2014-36 I.R.B. 527

2014-49, 2014-37 I.R.B. 535

2014-40, 2014-27 I.R.B. 100

2014-50, 2014-37 I.R.B. 540

2014-41, 2014-27 I.R.B. 97

2014-51, 2014-37 I.R.B. 543

2014-42, 2014-34 I.R.B. 387

2014-52, 2014-38 I.R.B. 560

2014-43, 2014-31 I.R.B. 249

2014-53, 2014-39 I.R.B. 573

2014-44, 2014-32 I.R.B. 270

2014-54, 2014-41 I.R.B. 675

2014-45, 2014-34 I.R.B. 388

2014-55, 2014-44 I.R.B. 753

2014-46, 2014-36 I.R.B. 520

2014-56, 2014-45 I.R.B. 762

2014-47, 2014-36 I.R.B. 522

2014-57, 2014-45 I.R.B. 777

2014-48, 2014-36 I.R.B. 523

2014-58, 2014-45 I.R.B. 793

2014-49, 2014-41 I.R.B. 665

2014-50, 2014-40 I.R.B. 590

Revenue Rulings:

2014-51, 2014-40 I.R.B. 594

2014-52, 2014-42 I.R.B. 712

2014-14, 2014-27 I.R.B. 12

2014-53, 2014-43 I.R.B. 739

2014-19, 2014-32 I.R.B. 266

2014-54, 2014-41 I.R.B. 670

2014-20, 2014-28 I.R.B. 101

2014-55, 2014-41 I.R.B. 672

2014-21, 2014-34 I.R.B. 381

2014-56, 2014-41 I.R.B. 674

2014-22, 2014-37 I.R.B. 523

2014-57, 2014-42 I.R.B. 723

2014-23, 2014-40 I.R.B. 575

2014-58, 2014-44 I.R.B. 746

2014-24, 2014-37 I.R.B. 529

2014-59, 2014-44 I.R.B. 747

2014-25, 2014-40 I.R.B. 574

2014-60, 2014-43 I.R.B. 743

2014-26, 2014-41 I.R.B. 663

2014-61, 2014-43 I.R.B. 746

2014-26, 2014-41 I.R.B. 663

2014-62, 2014-44 I.R.B. 749

2014-28, 2014-45 I.R.B. 756

2014-63, 2014-45 I.R.B. 759

2014-64, 2014-45 I.R.B. 759

Treasury Decisions:

9664, 2014-32 I.R.B. 254

Proposed Regulations:

9668, 2014-27 I.R.B. 1

REG-104579-13, 2014-33 I.R.B. 370

9669, 2014-28 I.R.B. 103

REG-120756-13, 2014-31 I.R.B. 252

9670, 2014-29 I.R.B. 121

REG-105067-14, 2014-34 I.R.B. 391

9671, 2014-29 I.R.B. 124

REG-110948-14, 2014-30 I.R.B. 239

9672, 2014-30 I.R.B. 196

REG-121542-14, 2014-28 I.R.B. 119

9673, 2014-30 I.R.B. 212

REG-107012-14, 2014-33 I.R.B. 371

9674, 2014-30 I.R.B. 225

REG-123286-14, 2014-33 I.R.B. 377

9675, 2014-31 I.R.B. 242

REG-209459-78, 2014-31 I.R.B. 253

9676, 2014-32 I.R.B. 260

REG-129507-14, 2014-38 I.R.B. 561

9677, 2014-31 I.R.B. 241

REG-129786-14, 2014-38 I.R.B. 562

9678, 2014-32 I.R.B. 262

REG-105739-11, 2014-41 I.R.B. 704

9679, 2014-32 I.R.B. 267

REG-136676-13, 2014-45 I.R.B. 814

9680, 2014-32 I.R.B. 254

9681, 2014-33 I.R.B. 340

Revenue Procedures:

9682, 2014-33 I.R.B. 342

9683, 2014-33 I.R.B. 330

2014-26, 2014-27 I.R.B. 26

9684, 2014-33 I.R.B. 345

2014-27, 2014-27 I.R.B. 41

9685, 2014-34 I.R.B. 379

2014-29, 2014-28 I.R.B. 105

9686, 2014-34 I.R.B. 382

2014-37, 2014-33 I.R.B. 363

9687, 2014-36 I.R.B. 486

2014-38, 2014-29 I.R.B. 132

9688, 2014-36 I.R.B. 482

2014-39, 2014-29 I.R.B. 151

9689, 2014-36 I.R.B. 456

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2014-01 through 2014-26 is in Internal Revenue Bulletin
2014-26, dated June 30, 2014.

Finding List of Current Actions on Previously Published Items1

Revenue Procedures-Continued: 2011-14

2014-16 Modified by Rev. Proc. 2014-51, 2014-37 I.R.B. 543

Bulletins 2014-27 through 2014-45

Modified by Rev. Proc. 2014-48, 2014-36 I.R.B. 527

2014-12

Modified by

Announcements:

2011-14

Rev. Proc. 2014-54, 2014-41 I.R.B. 675

Modified by

2012-11

Rev. Proc. 2014-54, 2014-41 I.R.B. 675

2014-17 Modified

Supplemented by

Ann. 2014-2, 2014-28 I.R.B. 120

2011-16

Rev. Proc. 2014-54, 2014-41 I.R.B. 675

Superseded by

2013-11

Rev. Proc. 2014-51, 2014-37 I.R.B. 543

Revenue Rulings:

Supplemented by

Ann. 2014-2, 2014-28 I.R.B. 120

2011-16

2008-40

Modified by

Modified by Rev. Rul. 2014-24, 2014-37 I.R.B. 529

2010-41

Rev. Proc. 2014-51, 2014-51 I.R.B. 543

Obsoleted by

Rev. Proc. 2014-43, 2014-32 I.R.B. 273

2012-38

2011-1 Modified by

Superseded by

Rev. Rul. 2014-24, 2014-37 I.R.B. 529

Revenue Procedures:

Rev. Proc. 2014-27, 2014-27 I.R.B. 26

2012-6

1981-38

2012-46

Modified by

Superseded by

Rev. Rul. 2014-24, 2014-37 I.R.B. 529

Rev. Proc. 2014-42, 2014-29 I.R.B. 193

Rev. Proc. 2014-26, 2014-27 I.R.B. 41

Notices:

93-37

2014-4

Modified and Superseded by

Amplified by

2010-62

Rev. Proc. 2014-43, 2014-32 I.R.B. 273

Rev. Proc. 2014-40, 2014-30 I.R.B. 229

Amplified by

Notice 2014-58, 2014-44 I.R.B. 746

1981-38

2014-4

Modified by

2013-1

Rev. Proc. 2014-42, 2014-29 I.R.B. 193

Rev. Proc. 2014-41, 2014-41 I.R.B. 675

Modified by

Notice 2014-61, 2014-43 I.R.B. 746

2000-12

2014-5

Superseded by

Amplified by

2013-1

Rev. Proc. 2014-39, 2014-29 I.R.B. 151

Rev. Proc. 2014-40, 2014-30 I.R.B. 229

Superseded by Notice 2014-61, 2014-43 I.R.B. 746

2002-23

2014-8

Superseded by

Amplified by

2013-11

Rev. Proc. 2014-55, 2014-44 I.R.B. 753

Rev. Proc. 2014-40, 2014-30 I.R.B. 229

Modified by Notice 2014-48, 2014-36 I.R.B. 523

2002-55

2014-9

Revoked by

Amplified by

2013-23

Rev. Proc. 2014-39, 2014-29 I.R.B. 151

Rev. Proc. 2014-40, 2014-30 I.R.B. 229

Modified by Notice 2014-48, 2014-36 I.R.B. 523

2003-64

2014-10

Superseded by

Amplified by

2013-28

Rev. Proc. 2014-47, 2014-35 I.R.B. 393

Rev. Proc. 2014-40, 2014-30 I.R.B. 229

Modified by Notice 2014-48, 2014-36 I.R.B. 523

2003-75

2014-13

Superseded by

Modified by

2013-29

Rev. Proc. 2014-55, 2014-44 I.R.B. 753

Rev. Proc. 2014-38, 2014-29 I.R.B. 132

Modified by Notice 2014-46, 2014-36 I.R.B. 520

2004-21

2014-13

Superseded by

2013-29 Clarified by

Rev. Proc. 2014-47, 2014-35 I.R.B. 393

Rev. Proc. 2014-38, 2014-29 I.R.B. 132

Notice 2014-46, 2014-36 I.R.B. 520

2005-77

2014-16

2013-32

Superseded by

Modified by

Rev. Proc. 2014-47, 2014-35 I.R.B. 393

Rev. Proc. 2014-51, 2014-37 I.R.B. 543

Notice 2014-48, 2014-36 I.R.B. 523

1A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2014-01 through 2014-26 is in Internal Revenue Bulletin 2014-26, dated June 30, 2014.

Notice-Continued:

2013-37
Modified by
Notice 2014-48, 2014-36 I.R.B. 523

2013-38
Superseded by
Notice 2014-61, 2014-43 I.R.B. 746

2013-51
Obsoleted by
Notice 2014-42, 2014-34 I.R.B. 387

2013-60
Modified by
Notice 2014-46, 2014-36 I.R.B. 520

2013-60
Clarified by
Notice 2014-46, 2014-36 I.R.B. 520

2013-65
Superseded by
Notice 2014-57, 2014-42 I.R.B. 723

2013-38
Superseded by
Notice 2014-61, 2014-43 I.R.B. 746

2014-44
Supplemented by
Notice 2014-45, 2014-34 I.R.B. 388

## Treasury Decisions:

2005-47
Obsoleted by
T.D. 9668 2014-27 I.R.B. 1

2010-51
Obsoleted by
T.D. 9684 2014-33 I.R.B. 345

2010-71
Obsoleted by
T.D. 9684 2014-33 I.R.B. 345

2011-6
Obsoleted by
T.D. 9684 2014-33 I.R.B. 345

2011-9
Obsoleted by
T.D. 9684 2014-33 I.R.B. 345

### Internal Revenue Bulletins 2014-27 through 2014-45

The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parentheses refer to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.

Key to Abbreviations:

Ann
Announcement

CD
Court Decision

DO
Delegation Order

EO
Executive Order

PL
Public Law

PTE
Prohibited Transaction Exemption

RP
Revenue Procedure

RR
Revenue Ruling

SPR
Statement of Procedural Rules

TC
Tax Convention

TD
Treasury Decision

TDO
Treasury Department Order

# ADMINISTRATIVE

AJCA-Section 6707 and the Penalty for Failure to Furnish
Information Regarding Reportable Transactions by Material
Advisors (TD 9686) 34, 382

Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375
and 4376 (Notice 56) 41, 674

Announcement to Discontinue the Internal Revenue Bulletin
Index (Ann 27) 28, 120

Annual Filing Season Program (RP 42) 29, 193

Disclosure to Census Bureau (REG-120756-13) 31, 241

Disclosure to Census Bureau (TD 9677) 31, 241

Information reporting by passport applicants (TD 9679) 32, 267

Low-Income Housing Tax Credit (RP 52) 38, 560

Per Capita Payments from Proceeds of Settlements of Indian
Tribal Trust Cases (Notice 61) 43, 744

Procedures to void backup withholding (RP 43) 32, 273
Proposed Regulations:

26 CFR part 301 is amended, section 301.6103(j)(1)-1 is amended,
section 301.6103(j)(1)-1T added (REG-120756-13) 31, 241

Regulations Governing Practice Before the Internal Revenue
Service (REG-138367-06) (TD 9668) 27, 1

Regulations:

31 CFR 10.1, revised; 10.3, revised; 10.22, revised; 10.31,
revised; 10.35, revised; 10.36, revised; 10.37, revised;
10.52, revised; 10.81, revised; 10.82, revised; 10.91, re-
vised. (TD 9668) 27, 1

26 CFR 301.6109-4, added; 1.6042-4, amended; 1.6043-4,
amended; 1.6044-5, amended; 1.6045-2, amended; 1.6045-3,
amended; 1.6045-4, amended; 1.6045-5, amended; 1.6049-6,
amended; 1.6050A-1, amended; 1.6050E-1, amended;
1.6050N-1, amended; 1.6050P-1, amended; 1.6050S-1, amend-
ed; 1.6050S-3, amended (TD 9675) 31, 242

26 CFR part 301 is amended, section 301.6103(j)(1)-1 is
amended, section 301.6103(j)(1)-1T added (TD 9677) 31, 241

# ADMINISTRATIVE-Cont.

26 CFR part 301, amended; 26 CFR 301.6039E-1 added (TD
9679) 32, 267

26 CFR 301.6707-1, added; 301.6707-1T, removed; Rev.
Proc. 2007-21, sections 4.04, 4.05, and 4.06 superseded;
material advisor penalty for failure to furnish information
regarding reportable transactions (TD 9686) 34, 382

Substantiation by Per Diem Rates (Notice 2014-57) 42, 723
Substitute Forms Preparation for Certain Information Returns
(RP 27) 27, 41

Substitute Forms Preparation for Certain Information Returns
(RP 44) 32, 274

Truncated Taxpayer Identification Numbers (TD 9675) 31, 242

# EMPLOYEE PLANS

Additional Permitted Election Changes for Health Coverage
under § 125 Cafeteria Plans (Notice 55) 41, 672

Cash balance plans and other hybrid defined benefit pension
plans (TD 9693) 41, 596

Excepted benefits

Group Trusts (RR 24) 37, 529

Individual Retirement Account Rollover Limitations (REG-
209459-78) 31, 253

Longevity Annuity Contracts (TD 9673) 30, 212

Proposed Regulations:

26 CFR 408, Individual Retirement Accounts (REG-209459-
78) 31, 253

Qualified Plans

Rollovers (Notice 54) 41, 670

Minimum Funding Requirements (Notice 53) 43, 737

Regulations:

26 CFR 54.9815-2708, as amended (TD 9671) 29, 174

26 CFR 1.401(a)(9)-5, amended; 1.401(a)(9)-6, amended;
1.403(b)-6, amended; 1.408-8, amended; 1.408A-6,
amended; 1.6047-2, added (TD 9673) 30, 212

26 CFR 1.411(a)(13)-1, amended (TD 9693); 26 CFR
1.411(b)-1, amended (TD 9693); 26 CFR 1.411(b)(5)-1,
amended (TD 9693) 41, 596

26 CFR 1.162-31, added (REG-106796-12 TD 9694) 41, 626
26 CFR 301.6057-3 added, 301.6058-2 added, 301.6059-2
added (TD 9695) 42, 707

26 CFR 54.9831-1 is amended (TD 9697) 43, 729

Requirement to File Certain Employee Benefit Statements, No-
tices and Reports Electronically with the Internal Revenue
Service (TD 9695) 42, 707

Rules relating to 90 day waiting period limitation (TD 9671) 29, 174
The $500,000 deduction limitation for remuneration provided by
certain health insurance providers (REG-106796-12) (TD
9694) 41, 626

Weighted average interest rates

Segment rates for June 2014 (Notice 41) 27, 97

Segment rates for July 2014 (Notice 43) 31, 249

Segment rates for August 2014 (Notice 48) 36, 523

Segment rates for September 2014 (Notice 50) 40, 590

Segment rates for October 2014 (Notice 62) 44, 749

# EMPLOYMENT TAX

Extending religious and family member FICA and FUTA excep-
tions to disregarded entities; regulations regarding the indoor
tanning services excise tax and disregarded entities (TD 9670)
29, 121

Method of accounting for gains and losses on shares in certain
money market funds; broker returns with respect to sales of
shares in money market funds (REG-107012-14) 33, 371
Publications:

1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c (RP 29) 28, 105

1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c (RP 56) 45, 762

4436, General Rules and Specifications for Substitute Form
941 and Schedule B (Form 941), and Schedule R (RP 26)
27, 26

4436, General Rules and Specifications for Substitute Form
941 and Schedule B (Form 941), Schedule D (Form 941),
and Schedule R (Form 941) (RP 57) 45, 777

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews. (TD 9669) 28, 103

26 CFR 1.1361-4, amended; 1.1361-4T, removed;
31.3121(b)(3)-1, amended; 31.3121(b)(3)-1T, removed;
31.3127-1, added; 31.3127-1T, removed;
31.3306(c)(5)-1, amended; 31.3306(c)(5)-1T, removed;
301.7701-2, amended; 301.7701-2T, removed; extending
religious and family member FICA and FUTA exceptions
to disregarded entities; regulations regarding the indoor
tanning services excise tax and disregarded entities (TD
9670) 29, 121

26 CFR 1.446-7 added; 1.6045-1 amended; method of ac-
counting for gains and losses on shares in certain money
market funds; broker returns with respect to sales of shares
in money market funds (REG-107012-14) 33, 371

# ESTATE TAX

Section 2032A .- Valuation of Certain Farm, Etc., Real Property
(RR 21) 34, 381

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 108

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews. (TD 9669) 28, 103

# EXCISE TAX

Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375
and 4376 (Notice 56) 41, 674

Alternative process for religious objections to providing contra-
ceptive coverage under section 9815 (REG-129507-14) 38,
561

Alternative process for religious objections to providing contra-
ceptive coverage under section 9815 (TD 9690) 38, 548

# EXCISE TAX-Cont.

Branded Prescription Drug Fee (REG-123286-14) 33, 377

Branded Prescription Drug Fee (TD 9684) 33, 245

Branded Prescription Drug Fee (Notice 42) 34, 387

Definition of "eligible organization" under section 9815, regard-
ing coverage of preventive services, including contraceptive
coverage (REG-129786-14) 38, 562

Extending religious and family member FICA and FUTA excep-
tions to disregarded entities; regulations regarding the indoor
tanning services excise tax and disregarded entities (TD 9670)
29, 121

Section 9010 of the ACA; health insurance providers fee (Notice
47) 36, 522

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Proposed Regulations:

26 CFR 54.9815-2713A is revised; accommodations in con-
nection with coverage of preventive health services under
section 9815 (REG-129507-14) 38, 561

26 CFR 54.9815-2713A(a) amended; accommodations in
connection with coverage of preventive health services
under section 9815 (REG-129786-14) 38, 562

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews. (TD 9669) 28, 103

26 CFR 54.9815-2708, as amended (TD 9671)

26 CFR 51.2(e)(3), amended; (REG-123286-14) 33, 377

26 CFR 54.9815-2713A(b), (c)(1), and (c)(2)(i) introductory
text amended; 54.9815-2713A(f) and 54.9815-2713AT
added; accommodations in connection with coverage of
preventive health services under section 9815 (TD 9690)
38, 548

Rules relating to 90 day waiting period limitation (TD 9671) 29,
121

# EXEMPT ORGANIZATIONS

Streamlined Application for Recognition of Exemption Under
Section 501(c)(3) (RP 2014-40) 30, 229

Streamlined process for 501(c)(3) recognition (REG-110948-
14) 30, 225

Streamlined process for 501(c)(3) recognition (TD 9674) 30, 225
Regulations:

26 CFR 1.501(c)-1 amended 1. 501(a)-1T added;
1.501(c)(3)-1 amended, 1.501(c)(3)-1T added; and
1.508-1 amended, 1.508-1T added (REG-110948-
14)(TD 9674) 30, 103

# GIFT TAX

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews (REG-121542-14) (TD
9669)2829, 103

# INCOME TAX

Accounting method change, retail inventory method (RP 48) 36, 132
Additional Guidance Under the Codified Economic Substance
Doctrine and Related Penalties (Notice 58) 44, 746

AJCA-Section 6707 and the Penalty for Failure to Furnish
Information Regarding Reportable Transactions by Material
Advisors (TD 9686) 34, 382

Allocation and Apportionment of Interest Expense (TD 9676)
32, 260

Awards for Information Relating to Detecting Underpayments of
Tax or Violations of the Internal Revenue Laws (TD 9687) 36, 486
Basis of indebtedness of S corporations to their shareholders (TD
9682) 33, 342

Business expenses, lodging when not traveling away from home
(TD 9696) 43, 727

Credit for carbon dioxide Sequestration (Notice 40) 27, 100

Debt that is a position in personal property that is part of a
straddle (TD 9691) 38, 547

Disciplinary actions involving attorneys, certified public accoun-
tants, enrolled agents, and enrolled actuaries, enrolled retire-
ment plan agents, and appraisers (Ann 29) 35, 452

Disclosure to Census Bureau (REG-120756-13) 31, 252
Disclosure to Census Bureau (TD 9677) 31, 241

Dispositions of property subject to depreciation under section
168 (TD 9689) 36, 456

Employer shared responsibility; look-back measurement method
(Notice 49) 41, 665

FFI Agreement for Participating FFI and Reporting Model 2 FFI
(RP 38) 29, 132

Foreign Earned Income Exclusion (Ann 2014-28) 34, 391

Foreign tax credit guidance under section 901 (m) (Notice 44)
32, 391

Foreign tax credit guidance under section 901 (m) (Notice 45)
34, 270

Information reporting by passport applicants (TD 9679) 32, 267
Insurance; effectively connected income (RP 53) 39, 573

Interest:

Investment:

Federal short-term, mid-term, and long-term rates for: July
2014 (RR 20) 28, 101

Federal short-term, mid-term, and long-term rates for: Au-
gust 2014 (RR 19) 32, 266

Federal short-term, mid-term, and long-term rates for: Sep-
tember 2014 (RR 22) 37, 533

Federal short-term, mid-term, and long-term rates for: Oc-
tober 2014 (RR 26) 41, 663

Federal short-term, mid-term, and long-term rates for:No-
vember 2014 (RR 28) 45, 756

# INCOME TAX-Cont.

Involuntary conversions, livestock sold on account of drought,
extension of replacement period, list of affected counties (No-
tice 60) 43, 741

2014 Marginal Production Rates (Notice 63)45675

Method change procedures for dispositions of tangible deprecia-
ble property (RP 2014-54) 41, 747

Modified Applicability Dates of Certain Provisions Under Chap-
ters 3 and 61 (Notice 59) 44, 388

Money market funds and the wash sale rules (RP 45) 34, 370

Premium Tax Credit (REG-104579-13) 33, 363

Premium Tax Credit (RP 37) 33, 364

Premium Tax Credit (RP 41) 33, 330

Premium Tax Credit (TD 9683) 33, 520

Production Tax Credit, Investment Tax Credit, Beginning of
Construction (Notice 46) 36, 520

Proposed Regulations:

26 CFR part 301 is amended, section 301.6103(j)(1)-1 is
amended, section 301.6103(j)(1)-1T added (REG-
120756-13) 31, 252

26 C.F.R. 1.382-3(j)(17), modified; 1.382-3T(j)(17), added,
segregation rules for public groups of shareholders (REG-
105067-14) 34, 391

Publications:

1141 General Rules and Specifications for Substitute Forms
W-2 and W-3 (RP 58) 45, 793

1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c (RP 29) 28, 105

1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c (RP 56) 45, 762

4436, General Rules and Specifications for Substitute Form
941 and Schedule B (Form 941), and Schedule R (RP 26)
27, 26

4436, General Rules and Specifications for Substitute Form
941 and Schedule B (Form 941), Schedule D (Form 941),
and Schedule R (Form 941) (RP 57) 45, 777

Qualified Intermediary (QI) Agreement (RP 39) 29, 151

Qualified residential rental projects (RP-105272-13) (RP 50) 37, 540
Regulations:

31 CFR 10.1, revised; 10.3, revised; 10.22, revised; 10.31,
revised; 10.35, revised; 10.36, revised; 10.37, revised;
10.52, revised; 10.81, revised; 10.82, revised; 10.91, re-
vised (TD 9668) 27, 1

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews (REG-121542-14) (TD
9669) 28, 103

26 CFR 1.45R-0, added; 1.45R-1, added; 1.45R-2, added;
1.45R-3, added; 1.45R-4, added; 1.45R-5, added; tax
credit for employee health insurance expenses of small
employers (TD 9672) 30, 196

26 CFR 301.6109-4, added; 1.6042-4, amended; 1.6043-4,
amended; 1.6044-5, amended; 1.6045-2, amended;
1.6045-3, amended; 1.6045-4, amended; 1.6045-5,
amended; 1.6049-6, amended; 1.6050A-1, amended;
1.6050E-1, amended; 1.6050N-1, amended; 1.6050P-1,
amended; 1.6050S-1, amended; 1.6050S-3, amended (TD
9675) 31, 242

# INCOME TAX-Cont.

26 CFR 1.67-4, amended (TD 9667) 32, 254

26 CFR part 301 is amended, section 301.6103(j)(1)-1 is
amended, section 301.6103(j)(1)-1T added (TD 9677) 31,
241

26 CFR 1.861-9 amended, 1.861-11 amended; (TD 9676) 32,
260

26 CFR 1.1092(b)-6, added; 1.1092(b)-6T, removed;
1.1092(b)-3T, amended; (TD 9678) 32, 262

26 CFR part 301, amended; 26 CFR 301.6039E-1 added (TD
9679) 32, 267

26 CFR 1.174-2 amended; (TD 9680) 32, 254

26 CFR 1.36B-2T, 26 CFR 1.36B-3T, 1.36B-4T, added; 26
CFR 1.36B-2, 26 CFR 1.36B-3\\, 1.36B-4, amended; 26
CFR 1.162(1)-1 and 26 CFR 1.162(1)-1T, added. (REG-
104579-13) 33, 370

26 CFR 1.195-2, added; 26 CFR 1.708-1, amended; 26 CFR
1.709-1, amended. (TD 9681) 33, 340

26 CFR 1.1366-2(a), added new paragraph (a)(2) and moved
current (a)(2) through (a)(6) to (a)(3) through (a)(7), re-
spectively; basis of indebtedness of S corporations to their
shareholders (TD 9682) 33, 342

26 CFR 1.36B-2T, 26 CFR 1.36B-3T, 1.36B-4T added, 26
CFR 1.36B-2, 26 CFR 1.36B-3\\, 1.36B-4, amended, 26
CFR 1.162(1)-1 and 26 CFR 1.162(1)-1T added, (TD
9683) 33, 330

26 C.F.R. 1.382-3(j)(17), modified; 1.382-3T(j)(17), added,
segregation rules for public groups of shareholders (TD
9685) 34, 379

26 CFR 301.7623-1, revised; 26 CFR 301.7623-4, added; 26
CFR 301.7623-2, added; 26 CFR 301.6103(h)(4)-1, added
26 CFR 301.7623-3, added; (TD 9687) 36, 486

26 CFR 1.471-8 amended (TD 9688) 36, 482

26 CFR 1.168(i)-8 added; 1.165-2, 1.168(i)-0, 1.168(i)-1,
1.168(i)-7, 1.263(a)-3, 1.1016-3 amended; 1.168(i)-0T,

1.168(i)-1T, 1.168(i)-8T removed; dispositions of prop-
erty subject to depreciation under section 168 (TD 9689)
36, 453

26 CFR 1.1092(d)-1, amended; 1.1092(d)-1T, removed; debt
that is a position in personal property that is part of a
straddle (TD 9691) 38, 547

26 CFR 1.402A-1, amended; Removal of Allocation Rule for
Disbursements from Designated Roth Accounts to Multi-
ple Destinations (REG-105739-11) 41, 704

26 CFR 1.162-32, added; 1.262-1, amended (TD 9696) 43,
727

26 CFR 1.6050P-1, removed paragraphs (b)(2)(i)(H),
(b)(2)(iv), and (b)(2)(v) (REG-136676-13) 45, 814
26 CFR 1.6050P-1(h), revised (REG-136676-13) 45, 814

Regulations Governing Practice Before the Internal Revenue
Service (REG-138367-06) (TD 9668) 27, 1

REIT Distressed Debt (RP 51) 37, 543

# INCOME TAX-Cont.

Removal of Allocation Rule for Disbursements from Designated
Roth Accounts to Multiple Destinations (REG-105739-11)
41, 704

Removal of the 36 month Non-payment Testing Period Rule
(REG-136676-13) 45, 814

Research and experimental expenditures (TD 9680) 32, 254

Retail inventory method (TD 9688) 36, 482

Rules Regarding Inversions and Related Transactions (Notice
2014-52) 42, 712

Tax Credit for Employee Health Insurance Expenses of Small
Employers (TD 9672) 30, 196

Tax deferral election procedures and information reporting for
Canadian retirement plans (RP 55) 44, 753

Temporary relief from certain requirements of § 42 (Rev. Proc.
2014-39) (RP 49) 37, 535

Truncated Taxpayer Identification Numbers (TD 9675) 31, 242

2014 Section 43 Inflation Adjustment (Notice 64) 45, 759

Section 67 Limitations on Estates or Trusts; Change of Effective
Date (TD 9664) 32, 254

Section 1298(f) Reporting Requirements for U.S. Persons that

Hold Stock of a Passive Foreign Investment Company that is
Marked to Market Under Section 475 or Another Chapter 1

Code Provision Other Than Section 1296 (Notice 51) 40, 594
Section 5000A national average premium for a bronze level of
coverage (RP 46) 33, 367

Segregation rules for public groups of shareholders, (REG-
105067-14) 34, 391

Segregation rules for public groups of shareholders, (TD 9685)
34, 379

Standard Industry Fare Level (RR 2014-25) 40, 574

Substantiation by Per Diem Rates (Notice 2014-57) 42, 723

Substitute Forms Preparation for Certain Information Returns
(RP 27) 27, 41

Substitute Forms Preparation for Certain Information Returns
(RP 44) 32, 274

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Unamortized organization and syndication expenses following a
partnership technical termination (TD 9681) 33, 340

Underpayment and overpayments, quarter beginning: July 1,
2014 (RR 14) 27, 12

Underpayment and overpayments, quarter beginning: October 1,
2014 (RR-129839-14) 40, 575

Unrealized gain or loss treatment upon establishment of an
identified mixed straddle (TD 9678) 32, 262

Voluntary withholding(TD-9692) 40, 574

26 CFR 31.3402(p)-1, section (c) added (TD 9692) 40, 574
Withholding Foreign Partnership and Trust Agreements (RP 47)
35, 393

# SELF-EMPLOYMENT TAX

Extending religious and family member FICA and FUTA excep-
tions to disregarded entities; regulations regarding the indoor
tanning services excise tax and disregarded entities (TD 9670)
29, 121

# SELF-EMPLOYMENT TAX-Cont.

Regulations:

# SPECIAL ANNOUNCEMENT

Annual Filing Season Program (RP 42) 29, 193

Procedures to Avoid Backup Withholding (RP 43) 32, 273

Official Business
Penalty for Private Use, $300

# INTERNAL REVENUE BULLETIN

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

# CUMULATIVE BULLETINS

The contents of the weekly Bulletins were consolidated semiannually into permanent, indexed, Cumulative Bulletins through the
2008-2 edition.

# INTERNAL REVENUE BULLETINS ON CD-ROM

Internal Revenue Bulletins are available annually as part of Publication 1796 (Tax Products CD-ROM). The CD-ROM can be
purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders)
or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.

# We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
(www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:P:SPA, Washington, DC 20224.

Internal Revenue Bulletin 2014-45 (PDF rendition): IRS Revenue Procedures

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