The IRS recently released its 2024 Publication 1141, the General Rules and Specifications for Substitute Forms W-2 and W-3. Publication 1141 is generally released on an annual basis and gives the requirements of the IRS and the SSA regarding preparation and use of substitute forms for Form W-2 and W-3. Only a few changes were made that were of note, though several editorial changes have been made throughout. The most notable changes are that a new address has been added for mailing questions about substitute forms, and envelopes have been included as items that should not have logos, slogans or advertisements generally for mailing of Forms W-2.