The IRS recently released an updated Publication 1141 (General Rules and Specifications for Substitute Forms W-2 and W-3). Publication 1141 provides the IRS and Social Security Administration requirements for the preparation and use of substitute Forms W-2 and W-3 for reporting wages paid during the calendar year. There are several notable updates.
First, the guide includes a new OMB Number (OMB No. 1545-0029), which must be shown on all 2025 substitute W-2 and W-3 forms. Second, the guide includes a new restriction against bolded boxes for black-and-white substitute W-2 (Copy A) and W-3 forms filed with the SSA. This restriction applies even for the employee’s Social Security Number field, which is bolded on red-ink substitute forms. Line thickness must be consistent throughout the black-and-white substitute W-2 and W-3 forms filed with the SSA.
The publication also provides an updated address for questions about substitute forms: Internal Revenue Service, Attn: Substitute Forms Program, C:DC:TS:CAR:MP:P:TP:TP, ATSC, 4800 Buford Highway, Mail Stop 061-N, Chamblee, GA 30341. Additionally, the guide now references Form 15397 (Application for Extension of Time to Furnish Recipient Statement) for the new process to request an extension of time to furnish recipient statements. Finally, consistent with general W-2 requirements, the guide clarifies that the employer’s EIN may not be truncated on any substitute W-2 form.
Publication 1141 is available here.
