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M
MoBr
January 25, 2019
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IRS requirements for W-2s do NOT mandate PERFORATED forms - correct?

  • January 25, 2019
  • 1 reply
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For years I have been printing W2s out on regular paper and cutting them myself with paper cutter.   So, they are already separated.   Anyone know of any reason why this would be wrong?   This is from IRS Publication 1141: (General Rules and Specifications for Substitute Forms W-2 and W-3).    "Employee copies of Form W-2 (Copies B, C, and 2), including those that are printed on a single sheet of paper, must be easily separated. The best method of separation is to provide perforations between the individual copies. Whatever method of separation is used, each copy should be easily distinguished."   This just says they have to be easily separated.    I know the printing industry for tax forms wouldn't like it.  But you shouldn't have to pay $100 for forms that you can print yourself. 

Best answer by

Yes, you are correct.  The W-2 copies must be easily separable or already separated.  Perforations meet this requirement, as does cutting them yourself. 

 

I have personally contacted the SSA/IRS on this topic for clarification and got this question sent upstairs for confirmation. 

 

The regulation is designed so that employees don't have to poses the skills or tools to, say, cut the W-2's themselves.  From their response, if the forms are printed on different pieces of paper, or they are cut, then this of course meets the requirement to be easily separable, since they're already separated. They rather think this is obvious in their tax-speak language.

1 reply

A
Anonymous
Answer
January 25, 2019

Yes, you are correct.  The W-2 copies must be easily separable or already separated.  Perforations meet this requirement, as does cutting them yourself. 

 

I have personally contacted the SSA/IRS on this topic for clarification and got this question sent upstairs for confirmation. 

 

The regulation is designed so that employees don't have to poses the skills or tools to, say, cut the W-2's themselves.  From their response, if the forms are printed on different pieces of paper, or they are cut, then this of course meets the requirement to be easily separable, since they're already separated. They rather think this is obvious in their tax-speak language.

    M
    MoBrAuthor
    January 25, 2019

    However, the language Intuit uses in their "help" articles on printing W-2s include these two points - neither of which I can find supported by IRS code:

    1) The topic above - no need for perforated paper if you cut them yourself.

    2. Quickbook's "Instructions for Filing Form W-2 and W-3"  (at least on my QB Enterprise Desktop version) says (bold text to emphasize): "Important:  Do NOT cut or separate any employee copies of Form W-2."  

    My theory is that this statement (Intuit includes it every year) is probably an error - and was initially referring to the Copy A only.    What do you think?

    K
    KhimG
    January 25, 2019

    Hello, @MoBr.


    Thanks for reaching out to the Community. I’m here to share a few details about printing W-2s.


    @BRC is correct. The IRS requires that the W-2 Form copies you provide your employees are easy to separate or already separated. 


    You may refer to this article for additional information: Types of paper available for printing W-2 forms.


    I’d also recommend contacting IRS for clarifications related to this concern. They can give you advice on how to file your forms.


    That’s it. Please post again in the Community if you need further assistance with QuickBooks. I’ll be here to help. Have a good one!

     

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