• There are new 6 × 10 grid layouts for Form 941.
• The IRS has added the year to the heading for the "Report for this Quarter" box in the upper right corner of Form 941, page 1.
• The IRS has added space between Form 941, line 13, and the instructions below it.
• The IRS has deleted the entry space for the third party designee's telephone number on Form 941, Page 2, Part 4. In addition, the IRS has moved the text "Personal Identification Number" and the fill-in boxes for the number to the left to line up under "Designee's name."
• The IRS has reformatted the signature section on Form 941, Page 2, Part 5, to conform to the signature areas of Form 944, Employer's Annual Federal Tax Return (see RIA Payroll Guide ¶ 4237).
• The IRS has made changes to the text of the instructions for Form 941-V, Payment Voucher.
• The IRS has changed the wording of the second line of text for Form 941, line 12, from "Make checks payable to United States Treasury" to "Follow the Instructions for Form 941-V, Payment Voucher."

There are no changes to the January 2006 version of Form 941, Schedule B.
The IRS notes that substitute Forms 941 and Schedule B that completely conform to the specifications contained in Rev Proc 2007-42 do not require its prior approval. However, software developers and form producers should send a blank copy of their substitute Form 941 and Schedule B (Form 941) in PDF format to Dorene.Beard@irs.gov . The purpose of the submittal is not specifically for approval, but to assist the IRS in preparing to scan these forms.

Substitute territorial forms (941-PR, 941-SS, and Anexo B (Forma 941-PR)) must conform to the specifications outlined in the new revenue procedure.

Rev Proc 2006-25, 2006-21 IRB 926, is superseded.
Forms W-2/W-3. The 2007 calendar year specifications for private printing of paper and laser-printed substitutes for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, are in Rev Proc 2007-43 . The IRS has moved the "Employee's social security number" box on Form W-2 from box d to box a. The IRS has also moved the "Control number" box, optionally used by some employers to identify individual Forms W-2, from box a to box d. The form ID number ("22222") and "Void" boxes have been moved to the top left corner of Form W-2. For consistency with the revisions to Form W-2, the IRS has relocated the form ID number ("33333") to the top left corner of Form W-3. The Service made the above changes to protect the employee's SSN from disclosure when employers furnish Forms W-2 to their employees using a window envelope, and also to enhance processing efficiency.

The IRS notes that SSA publication MMREF-1, Magnetic Media Reporting and Electronic Filing, has been renamed SSA publication EFW2, Specifications for Filing Forms W-2 Electronically (see Payroll Guide Newsletter 06/08/2007).

The IRS has identified questionable Forms W-2 as a key indicator of potentially abusive and fraudulent returns. Some questionable Forms W-2 may be confused with legitimate Forms W-2 that carry logos and advertisements. The IRS has received questions concerning whether a logo or an identifying slogan for an employer or other preparer is acceptable on the substitute employee statements. The Service has also been asked whether an advertisement for tax preparation software or other marketing materials is acceptable on, or attached to, the substitute employee statements. The IRS is continuing to solicit comments regarding these questions. The IRS anticipates responding to these questions by revising the regulations concerning this issue after the comments have been considered. It will include requirements brought about by the regulations in a future update to the revenue procedure.

The new revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3. The revenue procedure supersedes Rev Proc 2006-55, 2006-52 IRB 1151.