Tax News

CCH (cch.taxgroup.com) reports:

The IRS has released the general rules for filing, and IRS and Social Security requirements for reproducing, paper substitutes for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2008 calendar year. Form W-2 (Copy A) or any other copies of a substitute Form W-2 or a substitute Form W-3 must conform to the specifications in the newly released guidance to be acceptable to the IRS and the SSA. IRS offices are not authorized to allow deviations from the specifications. The procedure will be reproduced as the next revision of Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.
The major changes for 2008 include:
(1) The Substitute Forms Unit has a new email address; Substituteforms@irs.gov;
(2) The room number in the official mailing address for the Substitute Forms Unit has been changed to Room 6526; and
(3) Guidance for the use of logos, slogans, and advertising on employee statements is provided in Section 1.04 of Part A of the procedure. Since no comments were received by the IRS last year, revising and amending the regulations was unnecessary.
Rev. Proc. 2007-43, I.R.B. 2007-27, 26 (reprinted as Publication 1141, Rev. 7-2007), is superseded.
Rev. Proc. 2008-33, 2008FED ¶46,519
Other References:
Code Sec. 3501
CCH Reference - 2008FED ¶33,662.175
Code Sec. 7513
CCH Reference - 2008FED ¶42,702.40
Tax Research Consultant
CCH Reference - TRC FILEBUS: 12,052.10