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
Revenue Procedure 2013-18, General Rules and Specifications for Substitute Forms W-2 and W-3
Comment on Publication 1141
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).