W-2 Employee Copy 2006

[TAXNJ]

Is it true that the IRS for 2006 requires that the employee copy (C) be on "perforated paper"? This is what my software company is stating.

Last year we could print all copies B, C etc on plain paper. Also, if filing "on-line" with the SSA we have the option of printing the W-2s on plain paper. Is this changing for 2006 W-2s?

If you know of the change, can you please guide me to the source document for my info

Thanks in advance

[Jiggers]

W-2 on perforated paper

I think that is correct.

See IRS Pub 1141.

[ChEAr$]

perforated or not

W2's may be downloaded from many employers' web sites, e.g. US civil service
via its mypay.org. And there's no way to expect every downloader to comply
with perforated paper. Not that it would matter.

In fact, I did file one client's W2 online with SSA last day of December 06, and
did not have to use perforated paper. Or it would have told me, right?

On a related topic, I later tried to sign onto SSA again for another client to
do just one W2, and was denied because of incorrect password, even though
another 11 1/2 months had not yet transpired. Makes you wonder.

[thomtax]

In Pub 1141

On Page 12; Section 2.05
"Employe 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. Providing perforations between the individual copies satisfies this requirement, but using scissors to separate Copies B, C, and 2 does not."

[newbie]

I do not buy preforated sheets, but I do cut the forms w/ a scissors before putting them in the envelope for the employee. Does this mean I am not conforming and if someone complained I could get penalized?

[jainen]

I don't do payroll

>>cut the forms w/ a scissors<<

I don't do payroll, but when I print 1040-ES coupons I put a perforation wheel in my paper cutter.

That's probably not what the government wants. They are trying to standardize the size and format of information forms. While I generally support the idea, I think they should start with the ones issued by the U.S. post office.

[thomtax]

Probable intention

>>cut the forms w/ a scissors<<

I don't do payroll, but when I print 1040-ES coupons I put a perforation wheel in my paper cutter.

That's probably not what the government wants. They are trying to standardize the size and format of information forms. While I generally support the idea, I think they should start with the ones issued by the U.S. post office.

The probable intention of the IRS was this. I have had people come into the office, take the W2s that are all printed on one sheet and just tear one off. Needless to say, it has jagged edges, etc. They are probably receiving a lot of paper returns this way and don't want to mess with handling a messy form like that.

If I read it correctly, it says that it must be easy for the employee to seperate the different copies of the W2. If you are cutting them before giving them out, I would think that this would meet their requirement. It doesn't say anything about it being easy for you.

[ChEAr$]

perforation wheel?

>>cut the forms w/ a scissors<<

I don't do payroll, but when I print 1040-ES coupons I put a perforation wheel in my paper cutter.

Is that like a Wartburg wheel?

[Black Bart]

I suppose

I do not buy preforated sheets, but I do cut the forms w/ a scissors before putting them in the envelope for the employee. Does this mean I am not conforming and if someone complained I could get penalized?

it's theoretically possible that some nut who absolutely hated you or wanted to get even with you for something could file a complaint with IRS that you didn't use "standard" forms, but...it's such a long shot that it's not even worth considering. I have to admit that I've thought of that (some people are really ticked off at me), but even if IRS did NOT have bigger fish to fry, I don't think the "penalty" would be anything worth mentioning.

If I don't happen to have perforated paper on hand, I do it the same way you do (you've probably got lots of company); with scissors. It works and the employees don't care. I've seen clients do their own W-2s in the worst possible hand and pencil-written fashion -- I have never-ever seen or heard of anyone's W-2s being returned by SSA (has anyone else?). I think, as was previously mentioned, that IRS wants things done the easiest way possible for them to expedite handling and therefore they lay out all these strict rules, but, in truth, they'll accept just about anything thrown their way.

Back when pin-fed printers were in use, my software produced so-called "boiler-plate" income tax figures (essentially substitute forms) and the company said it had to be printed on "special" bar column paper (two shades of alternating blue bars) in order to be easily read and accepted by IRS. I drove 100 miles to get it and paid $49 per box. The dealer said he mostly sold standard green and white bar column paper to tax preparers, but I just couldn't bear the possibility that all my clients' tax returns might be rejected for sub-standard paper. I later learned that many of us did use that green-bar paper (available locally for about $10), but by then the computer-generated 1040 facsimile forms arrived and it became a moot issue. I'm still mad about it.

[jainen]

I don't think so but

>>Is that like a Wartburg wheel?<<

I don't think so but I doubt it.

[wv112]

I bought the perforated paper for years, but I began to notice that lots of W-2's being brought in to me for taxes were on plain paper. Not cut, just an 8 1/2 sheet of paper with the 3 or 4 W-2's. I would get so angry cause I would have to cut all these apart to put on the returns. So, I quit buying the perforated paper about 5 years ago and just used regular paper like everyone else was doing.

After reading this today, I got all the completed W-2's that haven't been picked up yet and used my paper cutter to cut them all apart and stapled the individual ones together.

Now I will grit my teeth as I have to use the staple puller on the ones brought back to me for tax returns.

Lots of my clients work for the state or national guard people and they print their W-2's from the internet. They aren't on perforated paper. Cut, cut, cut

Changes. changes and more changes.

[newbie]

I bought the perforated paper for years, but I began to notice that lots of W-2's being brought in to me for taxes were on plain paper. Not cut, just an 8 1/2 sheet of paper with the 3 or 4 W-2's. I would get so angry cause I would have to cut all these apart to put on the returns. .......

Now I will grit my teeth as I have to use the staple puller on the ones brought back to me for tax returns.

Lots of my clients work for the state or national guard people and they print their W-2's from the internet. They aren't on perforated paper. Cut, cut, cut

That is why I cut them and put them loose in the envelope - no staples. I know when I have to take the time to cut the W-2 or pull the stupid staple it's just a pain in the a$$ - however minute! I thought I was being considerate.....not noncompliant.

[wv112]

If I don't staple them together, they will lose at least 2 of the copies before getting their taxes prepared, and then I have make copies!!!!! And still cut them out.

[WhiteOleander]

Well, I've noticed that some of the federal and state W-2's and 1099R's are not on perforated paper. I don't worry about it.

If they are perforated or separated, the clients tend to lose them. I'm just thrilled they get to the office with them. I don't care if I have to cut them

[veritas]

If you file

electronically does it matter?