IRS Corrects Specifications for Form W-2 Checkboxes

Part IV. Items of General Interest

This document contains corrections to Revenue Procedure 2015-51, as published on Monday, October 19, 2015 (I.R.B. 2015-42, 583). In particular, this announcement corrects certain specifications for checkboxes on Form W-2 and the address to send sample substitute forms to receive approval from the SSA.

Correction 1:

In Section 2.1 Specifications for Red-Ink Substitute Form W-2 (Copy AP and Form W-3 Filed with the SSA, the measurements under 2.1(11) for the placement of the checkboxes are incorrect.

Section 2.1(11) should read as follows:

11. The checkboxes in box 13 of Form W-2 (Copy A) must be .14 inches each; the space before the first checkbox is .24 inches; the spacing between the three checkboxes is .36 inches; the space after the last checkbox is .32 inches (see Exhibit A). The checkboxes in box b of Form W-3 must also be .14 inches.

Correction 2:

The Room number in the address in Section 2.2(04) for sending sample substitute black-and-white Copy A and W-3 forms to the SSA has changed. The address is: