The Internal Revenue Services (IRS) and Social Security Administration (SSA) require only four parts for Form W-2.

Where no state or local income taxes are involved, the 4-part Federal Form is sufficient.

Refer to "How to Select the Proper W-2 Form" below, and the State Requirements Chart.

You are required to send 2007 W-2 Wage and Tax Statement forms to the Social Security Administration by February 28, 2008, unless you have received an extension of time to file.

For optical scanning purposes, the Federal Government requires that all Forms W-2 be submitted in 11 inch segments (two Form W-2 per page) to the Social Security Administration. For additional information, see Circular E supplied by the IRS.

In those states where there is no State or Local Income Tax, a basic 4-part Form W-2 is sufficient. Most states with State Income Tax Programs require a 6-part form. An additional copy is provided for the employer to submit to the state, and an additional copy for the employee to attach to their State Tax Return. In states where there are Local or City Tax Programs, an 8-part set is required. See the State Requirements Chart.

If you are required to file 250 or more of Form W-2, you must file electronically or magnetically. If filiing electronically is a hardship, you can file Form 8508 requesting a waiver. Penalties could be charged if extensions and/or waivers are not obtained. Even though you may not be required to file magnetically/electronically, the IRS and SSA encourages anyone to file in this format. You can download Form 8508 from the IRS.

For additional information on filing the information returns electronically, you may call or write to the following address:

INTERNAL REVENUE SERVICE

Rigid IRS and SSA printing specifications are followed in order to pass Optical Scanning Requirements (OCR) equipment. All 2007 Tax Forms have been certified correct and approved by the Federal Government (plus State and City tax agencies where necessary). Formats are per Official IRS and SSA regulations. Regardless of the style you use, our broad selection of forms will fit the needs of any employer.

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