This publication provides the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2 and Form W-3 for wages paid during the calendar year. Current revision Publication 1141 PDF Recent developments None at this time. Other items you may find useful All Publication 1141 revisions Employer W-2 filing instructions & information Online ordering for information returns and employer returns Other current products Related About Form W-2, Wage and Tax Statement About Form W-3, Transmittal of Wage and Tax Statements