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In a few situations, reporting instructions vary depending on the filing method you choose.In these instructions, reference to Forms W-2 and W-3 includes Forms W-2AS, W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise noted.Also, see gov/Individuals/Certain-Medicaid-Waiver-Payments-May-Be-Excludable-From-Income for questions and answers on the notice.

If you are not using the official IRS form to furnish Form W-2 to employees or to file with the SSA, you may use an acceptable substitute form that complies with the rules in Pub.You must not include advertising on any copy of Form W-2, including coupons providing discounts on tax preparation services attached to the employee copies.1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.15 (Circular E), severance payments are also subject to income tax withholding and FUTA tax.If you are not using the official IRS form to furnish Form W-2c to employees or to file with the SSA, you may use an acceptable substitute form that complies with the rules in Pub.

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