Internal Revenue Bulletin: 2005-38 |
September 19, 2005 |
Table of Contents
- Rev. Proc. 2005-65
- Part A. General
- Section 1. Purpose
- Section 2. What’s New
- Section 3. General Rules for Paper Forms W-2 and W-3
- Section 4. General Rules for Filing Forms W-2 (Copy A) Electronically or On Magnetic Diskette
- Part B. Specifications for Substitute Forms W-2 and W-3
- Section 1A. Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
- Section 1B. Specifications for Laser-Printed Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
- Section 2. Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)
- Part C. Additional Instructions
- Section 1. Additional Instructions for Form Printers
- Section 2. Instructions for Employers
- Section 3. OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms
- Section 4. Copies of Forms
- Section 5. Effect on Other Documents
- List of Exhibits
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