Do W-2s Have to Be Printed on Special Paper?
Learn the distinct printing requirements for W-2s. The rules for employee copies differ from the scannable forms sent to the government.
Form W-2, the Wage and Tax Statement, is a document employers must prepare annually for each employee. It details the total wages paid and taxes withheld throughout the year. This form is fundamental for employees to file their personal income tax returns with federal, state, and local authorities. The information on the W-2 is also used by the Social Security Administration (SSA) to calculate future Social Security and Medicare benefits, making its accuracy and proper handling a significant responsibility for employers.
Printing Requirements for Employee Copies
There is no federal requirement to use special government-issued paper for employee copies of Form W-2. Employers can print employee copies—Copy B (for federal tax returns), Copy C (for records), and Copy 2 (for state or local filings)—on plain white paper. The primary stipulation is that the forms must be clear, legible, and follow the exact format prescribed by the IRS.
The IRS also permits electronic delivery of W-2s, but employers must first obtain affirmative consent from the employee. This consent must demonstrate the employee can access the form in the provided electronic format. Per Treasury Regulation § 31.6051, employers must also provide a disclosure statement informing the employee of their right to a paper copy, how to withdraw consent, and the hardware or software needed.
Filing Requirements for the Social Security Administration
The rules for the government’s copy of Form W-2 are different. When filing by mail, Copy A, which is sent to the Social Security Administration (SSA), has specific paper requirements. This copy must be a special machine-readable form that uses a specific red “dropout ink.” This ink is compatible with the SSA’s automated scanning equipment, allowing it to capture data accurately.
The SSA also accepts substitute laser-printed black-and-white versions of Copy A and the accompanying Form W-3. These forms must be exact replicas of the official IRS versions and require pre-approval from the SSA to ensure they are compatible with scanning equipment. Any errors on an approved form, such as cross-outs or whiteouts, are not permitted; a new form must be used instead.
Employers can obtain the official red-ink forms from the IRS’s online ordering portal or purchase them from office supply stores. Alternatively, employers can bypass the paper requirement by using the SSA’s Business Services Online (BSO) portal to file electronically, which is the method the SSA prefers.
Distribution and Submission Deadlines
The deadline to both furnish W-2 copies to all employees and file Copy A with the Social Security Administration is January 31. This is necessary for employees to have adequate time to file their own tax returns. The requirement is considered met for employees if the form is properly addressed and mailed by this date.
Employers have several options for distributing W-2s to their staff. They can be delivered in person, sent via U.S. mail to the employee’s last known address, or provided electronically if the employee has given prior consent. If an employee requests their W-2 after termination of employment, the employer must provide it within 30 days of the request or the final wage payment, whichever is later, but no later than the January 31 deadline.
For submitting Copy A to the government, employers can mail the official red-ink forms to the SSA’s processing center. Electronic filing is mandatory for employers filing 10 or more information returns. E-filing eliminates the need for paper forms and automatically generates the required Form W-3 transmittal for the employer.