Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3
This publication provides 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 and Form W-3 for wages paid during the calendar year.
Other Items You May Find Useful
Form W-2, Wage and Tax Statement
Form W-3, Transmittal of Wage and Tax Statements
Comment on Publication 1141
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