The Internal Revenue Service reminded practitioners that they should not include advertisements for their services when sending out W-2 forms.
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“Even a sentence or two on the year-end statement describing new services offered by the payer is not permitted,” the IRS noted. “Logos, slogans and advertising may be used on any permissible enclosure such as a check or account statement, other than information returns and payee copies. See the general instructions of the information return for a list of permissible enclosures.”