IRS Publications Applicable to the Content on this Site
General Instructions for Certain Information Returns
Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
General Rules and Specifications for Substitute Forms W-2 and W-3
Some Forms W-2 that include logos, slogans, and advertisements (including advertisements for tax preparation software) may be considered as suspicious or altered Forms W-2 (also known as “questionable Forms W-2”). An employee may not recognize the importance of the employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Copy A of Forms W-2, Forms W-3, or any employee copies reporting wages, with the following exceptions for the employee copies.
Forms may include the exact name of the employer or agent, primary trade name, trademark, service mark, or symbol of the employer or agent.
Forms may include an embossment or watermark on the information return (and copies) that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent.
Presentation may be in any typeface, font, stylized fashion, or print color normally used by the employer or agent, and used in a nonintrusive manner.
These items must not materially interfere with the ability of the recipient to recognize, understand, and use the tax information on the employee copies. The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on any of the substitute form copies. The information return and employee copies must clearly identify the employer’s name associated with its employer identification number. Logos and slogans may be used on permissible enclosures, such as a check or account statement, but not on information returns and employee copies. Forms W-2 and W-3 are subject to annual review and possible change. This revenue procedure may be revised to state other requirements of the IRS and the SSA regarding the preparation and use of substitute forms for Form W-2 and Form W-3 for wages paid during the 2022 calendar year at a future date. If you have comments about the restrictions on including logos, slogans, and advertising on information returns and employee copies, send or email your comments to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 1111 Constitution Ave. NW, Room 6554, Washington, DC 20224, or Substituteforms@irs.gov.
We are not sure whether the Intelligent Tax Document Stamp is considered to fall in the category of "logos, slogans, and advertisements".
We are not sure whether placing the Intelligent Tax Document Stamp in the lower right corner of a PDF is considered "on" the form.
We have requested an opinion on this matter from the IRS and are awaiting their response.
A cover sheet may be used to avoid the issue.
General Rules and Specifications for Substitute Forms W-2c and W-3c
Affordable Care Act Forms
Guide for Electronically Filing Affordable Care Act (ACA) Information Returns For Software Developers and Transmitters
Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR)
Automated Enrollment For ACA Providers The Externals Guide
Guide for Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide