Revenue Procedure 2011-62, 2011-52 I.R.B. 1032, contains an error in the list of exhibits, Exhibit-B. Revenue Procedure 2011-62 states 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 calendar year 2011. This announcement corrects the dimensions for Exhibit-B of Rev. Proc. 2011-62.
This correction clarifies the dimensional left-right arrows in Box b, Kind of Payer, that was published in the IR Bulletin 2011-52 dated December 27, 2011.
Exhibit-B of Rev. Proc. 2011-62 now shows as follows:
On the bottom row of the checkboxes, in Box b of Form W-3 (Red-Ink), the left-right arrow should be 1.2″ originating from the form’s left vertical line should end on the left vertical line of the CT-1 checkbox. The two left-right arrows (.36″) should be centered directly between the CT-1 and Household Employee checkboxes. There should be no left-right arrows to the right of the Medicare Government Employee checkbox.
The principal author of this announcement is Sara Covington of the Office of Media & Publications/Tax Forms and Publications (Multilingual and Agency Services Branch). For further information regarding this announcement, please contact Sara Covington at (202) 622-3945 (not a toll-free call).
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