GUIDELINES FOR SUBSTITUTE W-2 AND W-3 FORMS ARE MODIFIED.

Rev. Proc. 95-20A

This revenue procedure modifies and amplifies Part B, sections 2.012(a), and 3.01, of Rev. Proc. 95-20, 1995-13 I.R.B. 13, 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. Section 2.01.29(a) incorrectly states the MINIMUM allowable dimensions for employee copies of Form W-2. The revised dimensions should state 2.67 inches by 5.0 inches.

In addition, the SSA address for sending substitute Copy A of Form W-2 was omitted in section 3.01. Following the IRS address in section 3.01, please add the following:

                                 or

NOTE: You should allow at least 30 days for the IRS and SSA to respond.

EFFECT ON OTHER DOCUMENTS

Rev. Proc. 95-20 is modified and amplified.