Rev. Proc. 55-15

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to state the policy of the Internal Revenue Service relating to acceptance of substitutes for Form W-2, Withholding Tax Statement-1956, for filing purposes in lieu of the official form printed by the Government Printing Office.

SEC. 2. SPECIFICATIONS.

.01 Substitutes for Form W-2 may be privately printed with slight variation of format, and used without specific approval of the Internal Revenue Service if the conditions enumerated in section 3 are met.

.02 The official form is designed for mailing in a standard window envelope. This feature will be found desirable in most of the privately printed substitutes.

.03 Copy D is included in the official assembly for the convenience of the employer. Although there is no requirement that privately printed substitute forms include Copy D, employers may find it desirable to make and retain such copy.

SEC. 3. CONDITIONS.

.01 Arrangement of assembly .-Except as provided in paragraph .05, the parts in the assembly shall be arranged as follows: Copy A, `For District Director;' Copy B, `To Be Filed With Employee's Tax Return;' Copy C, `For Employee's Records;' Copy D, `For Employer.' All references to the various parts shall be to `Copy A,' `Copy B,' `Copy C,' or `Copy D.'

.02 Color and quality of ink and paper .-Brown ink on white paper, both of quality as good as that used by the Government; the paper to be of substantially the same weight and texture as that used in the official form, which is printed on substance 32-pound white-writing-basis 1,000 sheets, 17 x 22.

.03 Typography .-Type to be not smaller than the corresponding type on the official form and as nearly as possible of the same font.

.04 Format and data .-The substitute forms must provide the same spaces as the official form for reporting wages paid and taxes withheld. Payroll deductions other than those required to be reported on the form may not be shown on Copies A and B. In any rearrangement of the spaces for wage information, the block headed `SOCIAL SECURITY INFORMATION' must be to the left of or above the block headed `INCOME TAX INFORMATION.' No deviation from the instructions on either the front or back of Copies A, B, or C will be permitted.

.05 Additional copies .-Additional copies may be prepared for the use of employers in connection with taxes or deductions other than Federal income tax and Federal Insurance Contributions Act taxes. Such additional copies shall not be placed ahead of Copy C in the assembly except that if a copy for a State or local taxing authority is prepared, it may be placed in the third position in the assembly for better legibility. Forms for delivery to State or local taxing authorities should be clearly labeled to indicate the purpose for which they are intended and should not bear any part of the designation, `Form W-2-U.S. Treasury Department, Internal Revenue Service.'

.06 Dimensions .-The official form is 8 inches wide by 3 1/2 inches deep, exclusive of a 1/2 inch snap-stub on the left side of the form. The substitute forms may vary in width from 7 inches to 8 inches, and in depth from 3 1/6 inches to 3 2/3 inches. The snap feature is not required on substitutes.

.07 Carbonized forms or `spot carbons .'-Not permissible. Interleaved carbon, if used, to be of good quality to preclude smudging and preferably black.

.08 Special identification .-Copy B to show the full-face dots, arranged vertically on the upper right side.

.09 A space at least 1/2 inch deep to be provided at the top of the block on the lower right side of each form in the assembly, containing instructions to either the employer or the employee.

.10 The Government Printing Office symbol .-To be omitted.

.11 Additional wage or tax information for State or local taxing authorities may be shown on Copy C but it must not appear on Copies A and B.

SEC. 4. SUBSTITUTES NOT MEETING ABOVE CONDITIONS.

PROPOSED SUBSTITUTE FORMS WHICH DO NOT MEET THE CONDITIONS STATED ABOVE AND REQUESTS FOR SUBMISSION OF PUNCHED CARD FORMS W-2 SHOULD BE FORWARDED BY LETTER TO THE COMMISSIONER OF INTERNAL REVENUE, ATTENTION O:C:PF, WASHINGTON 25, D.C., FOR APPROVAL.

SEC. 5. REPRODUCTION PROOFS.

Reproduction proofs of the official Form W-2 are available upon the request of any employer who desires to use reproductions of such form. Requests for reproduction proofs should be addressed to the Commissioner of Internal Revenue, Attention A:O:P, Washington 25, D.C.