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. Current Revision Publication 1141PDF Recent Developments The Address Has Changed for the Substitute Forms Program -- 09-SEP-2022 Other Items You May Find Useful All Publication 1141 Revisions Employer W-2 Filing Instructions & Information Online Ordering for Information Returns and Employer Returns Other Current Products Related Items About Form W-2, Wage and Tax Statement About Form W-3, Transmittal of Wage and Tax Statements