IRS website notes changes to Forms W-2/W-3 and instructions due to HIRE Act

2010 Forms W-2, W-3, and W-3c. The IRS is reminding employers that downloaded 2010 Forms W-2, W-3, and W-3c, and their corresponding instructions, before April 23, 2010, that the forms and instructions have been revised to include the payroll tax exemption in the Hiring Incentives to Restore Employment Act (HIRE Act, P.L. 111-147). The Instructions for Employee on the back of Form W-2, Copy 2 have been revised to add code CC for HIRE exempt wages and tips to the list of codes for Box 12. On Forms W-3 and W-3c, Box 12 was split into Boxes 12a, Deferred compensation, and 12b, HIRE exempt wages and tips. No changes were made to the February 2009 version of Form W-2c, Corrected Wage and Tax Statement. For further information on the revisions.

Substitute Forms W-2c and W-3c filing specifications. The IRS has posted a December 2009 version of IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c, on its website. The publication was last updated in March 2006. The publication is a reprint of Rev Proc 2009-48, 2009-51 IRB 864.

http://www.irs.gov/formspubs/article/0,,id=109875,00.html