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for Copy A must be white chemical may be increased in one of the follow- the area within 3/8 inch of the left edge wood bond, or equivalent, 32- to 40- ing ways:
of the document. The variable format pound (basis 17 x 22-1000), plus or (a) The depth of all copies except section consists of the remainder of the minus 5% (weight must be inclusive of Copy A may be increased to 7 inches document, including the area consistany coatings or chemical treatments). maximum, while holding the width to ing of the following data blocks: the The above paper must consist of prin- a maximum of 8 inches.
reporting year, FICA tax withheld, cipally bleached chemical woodpulp (b) The width of all copies except total FICA wages paid, employer and be free from unbleached or ground Copy A may be increased to a maxi- name, address, and identification numwoodpulp. It also must be suitably mum of 16 inches while holding the ber, and uncollected employee tax on sized to accept ink without feathering depth to a maximum of 4 inches, by tips.
(b) The paper used for Copy B adding a detachable stub to each copy .02 Additional data blocks, beyond must be white, and at least 24-pound of the form. In this case employees those contained on the official form, (basis 17 x 22-1000).
must be instructed to detach the added may be added to substitute Forms (c) The paper used for the other portion prior to attaching to Federal or W-2, at the option of the employer or copies must be white and at least 18- State income tax returns and the added in accordance with State or local repound (basis 17 x 22-1000).
material must be removed from the quirements. When present, such addi.03 Color and quality of ink.-All State copy, furnished to States by tional entries must be contained in the printing must be in a high quality black employers.
variable format section, except as ink. Bar codes should be free from
.07 Clear area. .-The back of Copy noted in section 4.04(h) below. picks or voids. A must be free of all printing.
.03 The layout of privately-printed 04. Quality of Printing. Strict .08 Carbonized forms or "spot forms must conform to one of the six observance of printing and trimming
carbons".—Carbonized forms and layouts illustrated in Exhibit B. These tolerances is required. Forms not meet- "spot carbons” are not permissible. In- are numbered from 2-7, since Format ing these specifications may be returned terleaved carbon, if used, must be of 1 is reserved for the official governto the employers by the Service Center. good quality to preclude smudging ment-printed forms. The format differ.05 Typography.-Type must be and, preferably, black.
ences apply to the relative positions for substantially identical in size and shape .09 Special identification.-Copy the Federal Income Tax Information with corresponding type on the official B must show the full-face dots, ar- fields, the employee name and address form. All horizontal rules on the docu- ranged vertically on the upper right field, and the employee social security ment and all vertical rules outside the side.
number field. specified format section except format
.10 Printers' symbols.--The Gov- .04 Special Instructions for Copy identifier lines, must be 1 point (0.015 ernment Printing Office symbol must A.inch). All vertical rules within the spec- not be placed on substitute Forms W-2. (a) The area within 3/8 inch of the ified format section and format iden- In place thereof, it is suggested the left edge of Copy A of the form must tifiers must be 3 point (0.045 inch). forms printer print his Employer Iden- be free of all printing, except for a When present, mailing guides must be tification Number in the same place format identifier number and format less than one-half point (0.0075 inch). on such substitute forms.
guidelines. The format identifier must be printed .11 Copy D-Copy D is included (b) The appropriate format idenin a 10 point Roman font. Any nor- in the official assembly for the conven
tifier (2, 3, 4, 5, 6, or 7) must be 14 mally used 10 point Roman font is ac- ience of the employer. Although there
inch from the top and left edges and ceptable. Vertical rules must be parallel is no requirement that privately
there must be 18 inch clear space to the to the left edge of the document; horizontal rules parallel to the top edge. D, employers may find it desirable to printed substitute forms include Copyright of such number.
(c) In formats 2, 4 and 6, the 38 .06 Dimensions. The width of make and retain such copy.
inch margin must contain a 3 point Copy A of substitute forms must be a
horizontal rule from the left edge of minimum of 7 inches and a maximum
Sec. 4. FORMAT REQUIREMENTS. the document at the bottom of the Fedof 8 inches, exclusive of snap stubs. The .01 The Form W-2 is divided into eral Income tax field and another 3 depth of substitute forms must be a two sections: a specified format section point horizontal rule at the bottom of minimum of 3 inches and a maximum and a variable format section. The spec- the employee name and address field. of 4 inches. The preferable dimensions ified format section consists of the (See Exhibit B) are 8 inches in width and 32/3 inches area encompassed by the following (d) In addition to those specified in depth. The dimensions of the other data blocks: employee name and ad- for formats 2, 4 and 6, formats 3, 5 copies should conform to those of Copy dress, employee social security number, and 7 must contain an additional 3 A. However, to accommodate added Federal income tax withheld, total point horizontal rule at the top of the information fields, listed in section wages paid, and other compensation, social security number field for format 6.05, below, the permissible dimensions and includes also the left margin; i.e., 3 or at the top of the employee name and address field for formats 5 and 7. .05 Instructions applicable to all C in the assembly. All copies of the (See Exhibit B) copies.
473-488 O - 73 - 50
form must be clearly labeled to indi(e) There must be a 3 point verti- (a) Employee name, street address, cate the purpose for which intended cal rule at the beginning and end of and city and State (including ZIP and must carry the copy designation. each of the three required monetary code) must be on separate lines. City, Copies for State or local use must be fields, and at the beginning and end of State, and ZIP Code may be on the clearly labeled to indicate the purpose the social security number and em- same line or printed on separate lines. for which intended and should not ployee name and address fields.
(b) The overall dimensions of the
bear any part of the designation “Form (f) There must be a margin of at specified format section and the dimen- W-2-Department of the Treasury, least 14 inch between the top edge of sions of the individual data blocks con- Internal Revenue Service.” the document and any other printing. tained therein may be varied from the .03 Excludable sick pay.--If deVariable format section data may be dimensions shown on Exhibit A. How- sired, a block may be shown on Form placed between the top of the form ever, the general arrangement of data W-2 for excludable sick pay. However, (subject to the 14 inch margin) or within the section and the typography if such a block is provided and no bottom edge of the document and the may not be altered. Mailing guides may amount is entered, the word “None" specified format section, or the speci- be added if the substitute form is in- or “O” should be shown. fied format section may occupy the en- tended to be mailed in window en- .04 Statement to support exclud. tire left side of the substitute form, at velopes.
able sick pay.-A statement from the the option of the employer.
(c) In using any of the formats, care
employer to support sick pay exclud(g) Formats 2, 3, 4, and 5 are pre
should be taken to prevent disclosure able from gross income may be made ferred; however, formats 6 and 7 are of wage and tax information if a win
a part of the assembly, provided it is acceptable. If 6 or 7 is used and the dow envelope is used for mailing.
not placed ahead of Copies A and B location of the social security number Sec. 5. VARIABLE FORMAT SECTION in the assembly and is printed on paper will be consistent for all returns pre
of distinctive color. Such statement pared by the employer, a 3 point vertical rule should be preprinted im
The arrangement of data in the vari
should substantially conform with the able format section may be varied on
statement set forth in Revenue Promediately to the left of this area. The substitute forms to fit State or local
cedure 57-1, C.B. 1957-1, 721. It length of the rule and the wording and placement of the block should conform requirements or to accommodate the
should be clearly indicated on such needs of the data processing system
statement that it is to be attached to to the dimensions and location on the used by the employer, except that the
page 2 of the taxpayer's Federal official form.
income tax return, Form 1040. (h) If Format 6 or 7 is used and
payment year must always be in the the location of the social security numupper right corner of the form.
.05 Use of additional space.-The
additional space permitted by section ber is not consistent for all returns, due SEC. 6. ADDITIONAL INSTRUCTIONS.
3.06 under either option (a) or (b), to the nature of the mechanical equip- .01 Arrangement of assembly.- may not be utilized for any of the data ment used by the employer, the social Except as provided below, the parts entries required on the official form. security number need not be contained of the assembly shall be arranged, from
It may be used only to convey addiin a special box or identified. Prefera
top to bottom, as follows: Copy A, tional information such as annual bly it should be printed to the right of "For Internal Revenue Service Cen- withholding from pay for hospitalizaand on the same line as the name, but ter;" Copy B, “To be filed with em- tion, union or professional dues, or it can also be printed one or two lines ployee's tax return;" Copy C, “For other data not otherwise reported on above or below the name. There must employee's records;" Copy D, “For Form W-2. In general, the utilization be no other data between, or on the employer.” The first two copies of a of the increased dimensions specified same line as, the social security number Form W-2 assembly must be Copy A in section 3.06 could permit the elimiand the name. Also special precautions "For Internal Revenue Service Cen
nation of an annual earnings statement must be taken with respect to the print- ter" and Copy B "To be filed with
which many employers would othering of an employee number or badge employee's tax return,” except when
wise provide their employees, in addinumber. The printing of such badge an additional copy is prepared for tion to the Form W-2. This approach numbers in the specified format section
submission to a State or local taxing should be particularly beneficial to should be avoided. However, if the authority. Such additional copy may employers filing on magnetic tape in printing of an employee or badge num- be inserted between Copy A and Copy lieu of Copy A. ber in the specified format section is B.
.06 Instructions. The instructions unavoidable, this number must not be
.02 Additional copies.-Except as contained on the face of Copies A and on the same line as, or on any line noted in .01 above, additional copies B and both the face and back of Copy above, the social security number or on which may be prepared by employers C must appear on the corresponding the same line as wages.
shall not be placed ahead of the Copy copies of substitute forms.
.07 State agencies.-The amounts
(b) The Service requests the coop- Sec. 7. REPRODUCTION PROOFS.
Order blanks for reproduction
questers of record, and on request, to
other users. Printers and others wish-
ing and guidelines, and taking any send their requests to the Commis-
sioner of Internal Revenue, Attention:
A charge of $0.75 per page will be
made for each reproduction proof re-
gardless of page size. Invoices will be
mailed after orders have been filled.
Sec. 8. EFFECT ON OTHER Docu.
This Revenue Procedure supersedes
Width: Maximum - 8", Minimum - 7"
1/4" in from top and left edges
Margin: Minimum of 1/4" free of all printing
EMPLOYEE'S social security number
1 point rule
Maximum - 4"
3 point rule
Includes tips reported by employee. Amount is before payroll
* Report salary or other employee compensation which was not
• The social security (FICA) rate of 5.2% includes .6% for Hos.
• Includes tips reported by employee.
Type or print EMPLOYEE'S name and address (including ZIP code) above.
Uncollected Employee Tax on Tips . $
EMPLOYER: See Instructions on back of copy D.
3/8" - Entire depth to contain ONLY format identifier and guidelines.
Back of Copy A must be BLANK
Department of the Treasury-
(Also Part 1, Section 48.)
Determination of articles free of duty
Pursuant to paragraph (b) of Ex-
(Filed by the Office of the Federal Register 648.65 Machetes, and parts
or hand machines:
649.65 For agricultural or horti-
cultural machines (except
lawn-mower blades) and
for shoe machinery
Hand tools (including table, kitchen,
and household implements of the
character of hand tools) not specially
provided for, and metal
Other hand tools, and parts
651.39 Agricultural or horti-
cultural tools, and
Internal combustion engines and parts
To be installed in trac-
tors of a type pro-
vided for in item
692.30 or in agricul.
tural or horticultural
machinery or imple-
ments provided for
in item 666.00
than filter funnels, milk strainers,
Articles classifiable under items 204.27,
Dated: April 11, 1972.
(SEAL) EUGENE T. RossIDES,
103.33 Records to be made and retained gases; all the foregoing and parts
provided for in item
by financial institutions. thereof:
692.30 or for agricul- 103.34 Additional records to be made and Centrifuges and parts there
tural or horticultural
retained by banks.
103.35 Additional records to be made and of:
machinery or imple
retained by brokers and dealers Cream separators:
ments provided for
in securities. 661.75
103.36 Nature of records and retention peValued not over
in item 666.00
103.37 Person outside the United States. 661.80
Valued over $50 772.59 Designed for tires pro- SUBPART D-GENERAL PROVISIONS but not over
vided for in item
103.41 Dollars as including foreign cur$100 each
103.42 Photographic or other reproducMechanical appliances, whether or not
tions of Government obligations. hand operated, for projecting, dis- Title 31-Money and Finance: Treasury
103.43 Availability of information. persing, or spraying liquids or pow
Chapter 1- Monetary Offices, Department of 103.44 Disclosure. ders; fire extinguishers, whether or
103.45 Exceptions, exemptions, modifica
tions, and reports. not charged; spray guns and similar Part 102—Instructions Relating to Reports of
Currency Transactions appliances; steam or sandblasting
103.47 Civil penalty. Part 103—Financial Recordkeeping and Re- 103.48 Forfeiture of currency or monetary machines and similar jet projecting porting of Currency and Foreign Trans
instruments. machines; all the foregoing (except actions
103.49 Criminal penalty.
103.50 Enforcement authority with respect automatic vending machines) and
to transportation of currency or On June 10, 1971, a notice of pro
monetary instruments. 662.45 Sprayers (except sprayers, posed rule making to implement the
AUTHORITY: The provisions of this part self-contained, having a provisions of titles I and II of Public 103 issued under sec. 21 of the Federal De
posit Insurance Act, 84 Stat. 1114 (P.L. 91– capacity not over 5 gal- Law 91-508 (84 Stat. 1114 et seq.)
508, C.B. 1971-1, 523), 12 U.S.C. 1829b; lons) suitable for agricul- (C.B. 1971-1, 523), was published in 84 Stat. 1116, 12 U.S.C. 1951–1959; and tural or horticultural use the Federal Register (36 F.R. 11208 the Currency and Foreign Transactions Re
porting Act, 84 Stat. 1118, 31 U.S.C. 1051666.00 Machinery for soil prepara(1971)). In accordance with the no
SUBPART A-DEFINITIONS cultural drills and plant
an opportunity to submit written com-
$ 103.11 Meaning of terms.
When used in this part and in forms machinery, hay or grass
vant matters as were presented by in- prescribed under this part, where not mowers (except lawn
terested parties regarding the rules pro- otherwise distinctly expressed or manimowers), farm wagons
posed, the regulations set forth below festly incompatible with the intent and carts, milking mahave been adopted.
thereof, terms shall have the meanings chines, on-farm equip
Part 102 is repealed effective July 1, ascribed in this section.
Bank. (a) Each agency, branch or or drying of agricultural
Part 103 is added to Title 31 CFR as office within the United States of any or horticultural products, follows:
person doing business in one or more of and agricultural and hor
the capacities listed below: ticultural implements not Sec.
(1) A commercial bank or trust 103.11 specially provided for,
Meaning of terms.
company organized under the laws of and parts of any of the SUBPART B-REPORTS REQUIRED To Be any State or of the United States;
(2) A private bank; 103.21 Determination by the Secretary. (3) A savings and loan association Tractors (except tractors in item
103.22 Reports of currency transactions. 692.40 and except automobile truck 103.23 Reports of transportation of cur
or a building and loan association ortractors), whether or not equipped
rency or monetary instruments. ganized under the laws of any State or
103.24 Reports of foreign financial ac- of the United States; with power take-offs, winches, or pulleys, and parts of such tractors; 103.25 Filing of reports.
(4) An insured institution as de103.26 Identification required.
fined in section 401 of the National 692.30 Tractors suitable for agri
SUBPART C-RECORDS REQUIRED TO BE
Housing Act; cultural use, and parts
(5) A savings bank, industrial bank thereof 103.31 Determination by the Secretary.
or other thrift institution; Tires, and tubes for tires, of rubber or 103.32 Records to be made and retained (6) A credit union organized under plastics:
by persons having financial in
the laws of any State or of the United
terests in foreign financial acPneumatic tires :