The Internal Revenue Service reminded practitioners that they should not include advertisements for their services when sending out W-2 forms.

“A recent inquiry sent to the Issue Management Resolution System concerned restrictions on including practitioner advertising with Forms W-2 and other information returns,” the IRS said in an email to payroll professionals Wednesday. “As a reminder, no additional enclosures, advertising, promotional material, or a quarterly or annual report are permitted.”

The IRS then linked to IMRS Issue 12-0001531 for more information.

“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.”

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access