La. Admin. Code tit. 61 § I-1510

Current through Register Vol. 50, No. 8, August 20, 2024

Section I-1510 - Requirements for Substitute Form W-2, Copy 2, Furnished to Payees

A. All payers (employers) must furnish payees (employees) with at least three copies of the Form W-2. This regulation pertains to Copy 2, to be filed with the employee's state income tax return. Any privately printed substitute Form W-2, Copy 2, must conform to the specifications of this rule in order to be acceptable to the Louisiana Department of Revenue and Taxation.

B. Definitions. For the purpose of this rule, the following terms are defined.

Copy 2- the state copy of the employee wage and tax statement or Form L-2.

Substitute Form W-2- any form not printed and provided by the Internal Revenue Service (IRS).

C. Specific Requirements-Form W-2, Copy 2

1. Form Size and Layout

a. The length should be at least 3 1/2 inches but not more than 6 1/2 inches.

b. The width should be at least 5 1/2 inches but not more than 8 1/2 inches.

c. The use of either a horizontal or a vertical format is permitted.

2. Paper Type and Weight

a. The paper must be white.

b. The paper weight must be at least 14 pound (basis 17 x 22-500).

3. Print Quality Standards

a. The copy must be clearly legible;

b. the copy must have the capability to be photocopied;

c. fading must not be of such a degree as to preclude legibility and the ability to photocopy; and

d. MICR ink cannot be used to print any portion of the form.

4. Document Format

a. Federal core data boxes, containing information required by the IRS, must be printed in the same size, order, and arrangement as on the IRS printed form or as approved by the IRS. No boxes or other information may be printed to the right of this data. Federal core data boxes are as follows:

i. box 1-wages, tips, other compensation;

ii. box 2-federal income tax withheld;

iii. box 3-Social Security wages;

iv. box 4-Social Security tax withheld;

v. box 5-Medicare wages and tips; and

vi. box 6-Medicare tax withheld.

b. State core data boxes contain information specifically required by the state and must be placed at the bottom of the form. State data boxes are as follows:

i. box 16-employer's state and state identification number;

ii. box 17-state wages, tips, etc.; and

iii. box 18-state income tax withheld.

c. Other federal data required to be present on the form in boxes similar to the core data boxes. These data boxes may be placed in any location, other than the location reserved for federal and state core data items:

i. employer's name, address, and ZIP code;

ii. employer identification number (EIN);

iii. employee's Social Security number; and

iv. employee's name, address, and ZIP code.

5. Document Labeling

a. The form title and number may be printed at the top of the form.

b. The tax year must be clearly printed on the form.

c. The form should be labeled "Copy 2, to be filed with the employee's state income tax return."

La. Admin. Code tit. 61, § I-1510

Promulgated by the Department of Revenue and Taxation, Research and Technical Services Division, LR 19:1176 (September 1993).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:112(L).