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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

LAYOUT.

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.
of wages paid and employee contri- eration of employers in typing or

Order blanks for reproduction
butions withheld under a State-Federal machine printing whenever possible
Agreement, entered into pursuant to and in providing good quality data proofs are mailed annually to re-
section 218 of the Social Security Act, entries on the forms; i.e., using black

questers of record, and on request, to

other users. Printers and others wish-
may be shown in the spaces on Form ribbon, inserting data in the middle of
W-2 for Federal Insurance Contribu- blocks, well separated from other print- ing to obtain reproduction proofs may
tions Act wages and employee tax,

ing and guidelines, and taking any send their requests to the Commis-
provided appropriate distinguishing other measures that will guarantee a

sioner of Internal Revenue, Attention:
captions are used to identify such clear, sharp image. However, em- A:FM:P, 1111 Constitution Avenue,
amounts. In such cases, the identifica- ployers are not required to acquire N.W., Washington, D.C. 20224.
tion number assigend by the Social special equipment solely for the pur-

A charge of $0.75 per page will be
Security Administration to the State pose of preparing these forms.

made for each reproduction proof re-
(prefix 69) should be shown in the (c) On corrected returns for Form

gardless of page size. Invoices will be
employer block in addition to the em- W-2, an “X” must follow the format

mailed after orders have been filled.
ployer identification number assigned identifier number and the words “Cor-
by the Internal Revenue Service for rected Return” (in upper case letters)

Sec. 8. EFFECT ON OTHER Docu.
income tax withholding purposes. must be centered in the top 1/4 inch of

MENTS.
.08 Instructions for employers.- the form. All required data blocks must
(a) Only originals or ribbon copies be completed on a corrected return

This Revenue Procedure supersedes
may be filed with the Service. Carbon since it supersedes the information Revenue Procedure 68–38, C.B.
copies are not acceptable.
previously reported.

1968-2, 927.

EXHIBIT A

Width: Maximum - 8", Minimum - 7"

1/4" in from top and left edges

Margin: Minimum of 1/4" free of all printing
Min. 1/8" clear space to right of format identifier

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EMPLOYEE'S social security number

1 point rule

Maximum - 4"
Minimum - 3"

3 point rule

Includes tips reported by employee. Amount is before payroll
deductions or sick pay exclusion.

* Report salary or other employee compensation which was not
subject to withholding. See Circular E. Farmers, see Circular A.

• The social security (FICA) rate of 5.2% includes .6% for Hos.
pital Insurance Benefits and 4.6% for old age, survivors, and dis-
ability insurance

• Includes tips reported by employee.

Type or print EMPLOYEE'S name and address (including ZIP code) above.
FORM W-2 Department of the Treasury. Internal Revenue Service

Uncollected Employee Tax on Tips . $
16-81006-1

EMPLOYER: See Instructions on back of copy D.

3/8" - Entire depth to contain ONLY format identifier and guidelines.
It mus: be free of other printing, holes, or marks.

Back of Copy A must be BLANK

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Department of the Treasury-
Notice

(Also Part 1, Section 48.)
Agricultural Implements,
Machinery, and Equipment-
Determination of Articles
Free of Duty

Determination of articles free of duty
as agricultural implements, machinery,
and equipment under the Tariff Sched-
ules of the United States for the pur-
poses of Executive Order 11666 [page
17].

Pursuant to paragraph (b) of Ex-
ecutive Order 11666 (E.O. 11666, 37
F.R. 7199 (April 12, 1972)) and for
the purposes of that order, it is deter-
mined that the following are agricul-
tural implements, machinery, and
equipment free of duty under an item
of the Tariff Schedules of the United
States (19 U.S.C. 1202):

cases

(Filed by the Office of the Federal Register 648.65 Machetes, and parts
on April 12, 1972, 10:14 a.m., and pub-

thereof
lished in the issue of the Federal Register
for April 13, 1972, 37 F.R. 7351) Knives and cutting blades for power

or hand machines:
Tariff SCHEDULES OF THE UNITED
STATES ANNOTATED (1972)

649.65 For agricultural or horti-

cultural machines (except
Complete packing boxes, cases, and

lawn-mower blades) and
crates, and other containers and

for shoe machinery
holders chiefly used for packing,
transporting, or marketing merchan-

Hand tools (including table, kitchen,
dise, all the foregoing (except bas-

and household implements of the
kets and coopers' products) of wood,

character of hand tools) not specially
whether wholly or partly assembled

provided for, and metal

parts
or not assembled:

thereof:
Packing boxes and

Other hand tools, and parts
with solid sides, lids, and

thereof:
bottoms

651.39 Agricultural or horti-
204.27 Containers designed for use

cultural tools, and
in the harvesting of fruits
and vegetables

Internal combustion engines and parts
Drainage tools, scoops, shovels, spades,

thereof:
picks, mattocks, hoes, rakes, and

Piston-type engines:
forks; axes, adzes, hatchets, ma-

660.40

To be installed in trac-
chetes, and similar hewing tools;

tors of a type pro-
scythes, sickles, grass hooks, corn

vided for in item
knives, hay knives, hedge and grass

692.30 or in agricul.
shears, pruning shears and sheep

tural or horticultural
shears; all the foregoing which are

machinery or imple-
hand tools, and metal parts thereof:

ments provided for
Axes, adzes, hatchets, ma-

in item 666.00
chetes, and similar hew- Centrifuges; filtering and purifying
ing tools, and parts machinery and apparatus (other
thereof:

than filter funnels, milk strainers,

parts thereof

Articles classifiable under items 204.27,
648.65, 649.65 (except knives and cutting
blades for shoe machinery), 651.39, 660.40,
661.75, 661.80, 662.45, 666.00, 692.30,
772.50, or 772.59, Tariff Schedules of the
United States. (See the excerpts from these
Tariff Schedules reproduced below.)

Dated: April 11, 1972.

(SEAL) EUGENE T. RossIDES,
Assistant Secretary of the Treasury.

parts thereof:

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

riod.
$50 each
Tubes:

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

772.50

rency.

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

the Treasury

103.45 Exceptions, exemptions, modifica

tions, and reports. not charged; spray guns and similar Part 102—Instructions Relating to Reports of

103.46 Enforcement.

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

1122.
tion and cultivation, agri-
tice, interested parties were afforded

SUBPART A-DEFINITIONS cultural drills and plant

an opportunity to submit written com-
ers, fertilizer spreaders,
nients.

$ 103.11 Meaning of terms.
harvesting and threshing
After consideration of all such rele-

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.
ment for the handling
1972.

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

SUBPART A-DEFINITIONS

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;

MADE foregoing

(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

MAINTAINED

(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

counts.

terests in foreign financial acPneumatic tires :

States; and

counts.

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