LPI Information Systems Toll-Free in USA: (888) 729-2020

"I heard you can submit black W-2 Copy A forms to the SSA this year."

Well, the rumor is "sort of" true...but there's more to it than just the "red" and "black" thing. No, you can't just xerox the data onto a black form you made with the copier: this would most likely get your submittal rejected and you'd risk getting fined. To allow black W-2 Copy A forms to work with SSA scanning equipment, your software vendor must design the software to laser-print (not ink-jet-print) the form and the data together in one pass, and the form must be a little different from the regular red version. In addition, your software vendor is required to submit samples of the laser-printed form for approval to the SSA (Social Security Administration).

If you are not sure whether your software is printing a valid "Substitute W-2 Copy A" form this year, you can compare a sample made by your software against the illustration and notes below.

This page is only designed to be a "quick check" to see if your form MAY qualify as a valid substitute: if your form breaks any of the rules below, it definitely will NOT qualify. But the best way to make sure your form DOES qualify as a valid "Substitute W-2 Copy A" is to contact your software vendor to obtain a copy of SSA's dated approval notice supplied to that vendor.

The following notes refer to the illustrative example form to the left. The example shown is NOT a valid "Laser-Printed Substitute Form W-2 Copy A": it is a hybrid designed to illustrate the design restrictions listed below. The references in parentheses (1B.xx.x) refer to paragraphs within IRS Revenue Procedure 2005-65 (Publication 1141) dated September 19, 2005, which outlines the requirements for this form. Identifying number "22222" must be printed in 14 point Arial bold font or a close approximation (1B.01.6). The forms must NOT contain any shaded areas (1B.01.5) A 4-digit vendor code preceded by four zeros and a slash (for example, 0000/1234) must appear ..(1B.01.11) Information should not be printed in the margins. For example, "DO NOT CUT, FOLD, STAPLE..." should NOT be printed. (1B.01.9) The forms must NOT contain corner register marks (1B.01.4). The tax year must be in 20-point Arial font or a close approximation (1B.01.7). The word "Code" must NOT appear in box 12 (1B.01.10) Do NOT display the form producer's EIN to the left of "Department of the Treasury" (1B.01.11) Do NOT print Catalog Numbers on the form (1B.01.12)

Using a dot matrix or an ink jet printer? Then your software doesn't matter: you MUST print copy A on the red forms.

There are similar requirements for a Laser-Printed Substitute Form W-3: See IRS Publication 1141.