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

Rev. Proc. 96-24A

[1] This revenue procedure modifies and amplifies Part A, Sections 2.03 and 2.07, Part B, Section 1.10 and 2.02, and Part C, Section 1.02, of Revenue Procedure 96-24, 1996-5 I.R.B. 5, which provides the General Rules and Specifications for Private Printing of Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. The requirement to place a barcode on copies B, C, 1, and 2 of Form W-2, as stated in Part A, Section 2.03, and Part B, Section 2.02, has been repealed for Tax Year 1996. However, this requirement may be reinstated for Tax Year 1997.

[2] In addition, the term OCRA Font found throughout the text, has been changed to OCR-A Font, The term OCR-A Font was excluded from Part A, Section 2.07, and Part C, Section 1.02. The revised language reads as follows: The tax year must be printed in black ink on Form W-3. The tax year must also be printed in black ink using OCR-A Font, only on Form W-2, Copy A (See Exhibit A). The form number and title must be printed in red OCR drop-out ink on Form W-2, Copy A, and Form W-3.

[3] Also, the language in Part B, Section 1.10 has been revised because the Social Security Administration's address was removed from the first page of Form W-3. The revised language reads as follows: The section "Where to File" in the general instructions on the employer's copy of the official Form W-3 must be printed in its entirety on all substitute Forms W-3 (See Exhibit B).

EFFECT ON OTHER DOCUMENTS

[4] Rev. Proc. 96-24 is modified and amplified.

EXHIBIT A FORM W-2 [omitted]

EXHIBIT A FORM W-3 [omitted]