IRS MODIFIES GENERAL RULES AND SPECIFICATIONS FOR PRIVATE PRINTING OF FORMS W-2 AND W-3.

Rev. Proc. 97-24A

This revenue procedure modifies and amplifies Part A, Sections 2.05, and 2.14, of Rev. Proc. 97-24, 1997-16, I.R.B. 11, which provides the General Rules and Specifications for Private Printing of Forms W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. The term medical savings found in Part A, Section 2.05, should state medical savings accounts. The term adoption assistance payment found in Part A, Section 2.05, should state adoption benefits. Part A, Section 2.05 which cross references Part B, Section 1.04.16 is incorrect. The correct cross reference should state Part B, Section 2.04.16. Part A, Section 2.14, which refers to the 1996 Form W-3, should state the 1997 Form W-3.

In addition, please disregard Form 8562, Request/Receipt for Advance From Investigative Imprest Fund/or Non-Recoverable Funds, found page 26. Form 8562 is not part of Revenue Procedure 97-24.

EFFECT ON OTHER DOCUMENTS

Rev. Proc. 97-24 is modified and amplified.