Publication 1141 - Rev. Proc. 2026-27 - General Rules and Specifications for Substitute Forms W-2 and W-3

Sep 19, 2026

Revenue Procedure Rev. Proc. 2026-27, Publication 1141 (Rev. 08-2026), sets IRS and SSA requirements for preparing and using substitute Forms W-2 and W-3 for wages paid during the 2026 calendar year. It defines substitute form standards for Copy A and related copies, specifies general filing and formatting rules, and covers electronic delivery and printer/order instructions. It also addresses permissible content for forms and envelopes, including limits on logos, slogans, and advertisements and exceptions for employer identifiers and nonintrusive presentation.

LanguageEnglish

CategoryForms

FormatPDF

Pages30

Reading Time11 min

AccessFree to download

Part 1 – GENERAL

Section 1.1 – Purpose

Section 1.2 – What’s New

Section 1.3 – Reminders

Section 1.4 – General Rules for Paper Forms W-2 and W-3

Section 1.5 – General Rules for Filing Forms W-2 (Copy A) Electronically

Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3

Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed With the SSA

Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A) and Form W-3 Filed With the SSA

Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)

Section 2.4 – Electronic Delivery of Forms W-2 and W-2c Recipient Statements

Part 3 – ADDITIONAL INSTRUCTIONS

Section 3.1 – Additional Instructions for Form Printers

Section 3.2 – Instructions for Employers

Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3

Section 3.4 – Order Forms and Instructions

Section 3.5 – Effect on Other Documents

Section 3.6 – Exhibits

Revenue Procedure 2026-27 Reprinted from IR Bulletin 2026-32 Dated August 3, 2026 Publication 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 Publication 1141 (Rev. 08-2026) Catalog Number 47000C [www.irs.gov](www.irs.gov) NOTE. This revenue procedure will be reproduced as the next revision ofIRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3 . 26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.) Rev. Proc. 2026-27 TABLE OF CONTENTS Part 1 – GENERAL Section 1.1 – Purpose ............................................. 1 Section 1.2 – What’s New .......................................... 3 Section 1.3 – Reminders ........................................... 4 Section 1.4 – General Rules for Paper Forms W-2 and W-3 .................... 5 Section 1.5 – General Rules for Filing Forms W-2 (Copy A) Electronically .......... 7 Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3 Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed With the SSA .................................. 8 Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A) and Form W-3 Filed With the SSA .......................... 11 Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2) ................................ 14 Section 2.4 – Electronic Delivery of Forms W-2 and W-2c Recipient Statements ..... 18 Part 3 – ADDITIONAL INSTRUCTIONS Section 3.1 – Additional Instructions for Form Printers ...................... 19 Section 3.2 – Instructions for Employers ................................ 20 Section 3.3 – OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2 and W-3 ............................. 21 Section 3.4 – Order Forms and Instructions .............................. 22 Section 3.5 – Effect on Other Documents ............................... 22 Section 3.6 – Exhibits ............................................ 22 Part 1 General Section 1.1 – Purpose .01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2026 calendar year. .02 For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form W-3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form W-2 or a substitute Form W-3 must conform to the specifications in this revenue procedure to be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this revenue procedure. Preparers should also refer to the 2026 General Instructions for Forms W-2 and W-3 for details on how to complete these forms. See Section 3.4, later, for information on obtaining the official IRS forms and instructions. See Sections 2.3 and 2.4, later, for requirements for the copies of substitute forms furnished to employees and for electronic delivery of employee copies. .03 For purposes of this revenue procedure, the official IRS-printed red dropout ink Forms W-2 (Copy A) and Form W-3, and their exact substitutes, are referred to as “red-ink.” The SSA-approved black-and-white Forms W-2 (Copy A) and Form W-3 are referred to as “substitute black-and-white Forms W-2 (Copy A)”and “substitute black-and-white Form W-3,” respectively. Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee statements should be [emailed to](emailed to substituteforms@irs.gov)[ ](emailed to substituteforms@irs.gov)[substituteforms@irs.gov](emailed to substituteforms@irs.gov). Enter “Substitute Forms” o

FAQs

What is the purpose of Rev. Proc. 2026-27 under Publication 1141?

It states IRS and SSA requirements for preparing and using substitute Forms W-2 and W-3 for wages paid during the 2026 calendar year.

What does “substitute Form W-2 (Copy A)” mean in this revenue procedure?

It refers to a form not printed by the IRS that must conform to the specifications in the revenue procedure to be acceptable to the IRS and the SSA.

Are logos, slogans, and advertisements allowed on substitute Forms W-2 and W-3?

They may be considered suspicious or altered, and logos/slogans/advertising are not generally allowed on Copy A and related employee copies, except for listed exceptions such as employer identifiers and certain nonintrusive presentation.

Sep 19, 2026

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