Reproduction/Substitute Information Returns Requirements Issued, Rev. Proc. 2022-30

The IRS has provided the specifications for the private printing of red-ink substitutes for the 2022 revisions of information returns, preparing acceptable substitutes of the official forms, and using official or acceptable substitute forms to furnish information to recipients. The procedures cover Form W-2 (Copy A) and Form W-3. Further, the procedures outline the official specifications for a form or statement to be acceptable. These procedures will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

Rev. Proc. 2021-46, I.R.B. 2021-47, 740, reprinted as Publication 1141, revised November 2021, is superseded.