Rev. Rul. 54-32

1. Reproductions of the official Form W-2 may be made by employers and printers who so desire. If any employer does not desire to use reproductions of these forms, however, substitutes may be privately printed with slight variations of format, and used without specific approval of the Internal Revenue Service if the following conditions are met:

(a) Arrangement of assembly: Except as provided in section (e), the parts in the assembly shall be arranged as follows: Copy A, `For District Director'; Copy B, `For 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,' and `Copy D.'

(b) 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 paper.

(c) Typography: Type to be not smaller than the corresponding type on the official form and, as nearly as possible, of the same font.

(d) Format and data : The substitute forms to 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. No deviation from the instructions on either the front or back of Copies A, B, or C will be permitted.

(e) 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.

(f) 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 1/2 inches. The snap feature is not required on substitutes.

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

(h) The Government Printing Office symbol: To be omitted.

(i) Special identification: Copy B must show the full-face dots, arranged vertically on the upper right side.

2. 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. In any rearrangement of the spaces for wage information, the block headed SOCIAL SECURITY INFORMATION' must be to the left or above the block headed `INCOME TAX INFORMATION.'

3. It is important that a space at least 1/4 -inch deep be provided at the top of the blocks containing the notices to the employer and the employee.

4. 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.

5. Approval of proposed substitute forms which do not meet the conditions stated above should be requested by letter, addressed to the Commissioner of Internal Revenue, Attention: O:C:CA, Washington 25, D.C., accompanied by a sample or rough draft copy of the proposed substitute.