IRS Releases Second Draft of 2023 Instructions for Forms W-2, W-3

A second draft of the 2023 General Instructions for Forms W-2 and W-3 was released Dec. 28 by the Internal Revenue Service.

The second draft of the instructions carries over language from the first draft indicating that the employer Copy D was removed from the US territory versions of Form W-2, Wage and Tax Statement, which are Forms W-2AS, W-2GU, and W-2VI. Final versions of the three 2023 territorial forms do not have Copy D, while the final 2023 standard Form W-2 does have Copy D.

Additionally, copies except for Copy A of all versions of Form W-2 can be ...