IRS Rev Proc.: Tax Forms, Instructions (IRC §6041)

The IRS and Social Security Administration (SSA) issued a revenue procedure on the preparation and use of substitute forms for Form W-2, Wage and Tax Statement, and Form W3, Transmittal of Wage & Tax Statements, for wages paid during the 2025 calendar year. The SSA-approved black-and-white forms are referred to as “substitute black and white Forms W2 (Copy A) and Form 3-3 (Copy B) and are referred as substitutes. For purposes of this revenue procedure, substitute forms are forms that are not printed by the IRS. No IRS office is authorized to allow deviations from the procedure. Preparers should also ...