IRS Provides Requirements for Substitute Forms W-2c and W-3c

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications for Substitute Forms and Schedules.

26 CFR 601.602: Tax forms and instructions.

(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)

Rev. Proc. 2014-56

                          TABLE OF CONTENTS

.01 The purpose of this revenue procedure is to state 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-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements.

.02 The official IRS Form W-2c is a six-part form and the official IRS Form W-3c is a one-part form. Red-ink substitute forms that completely conform to the specifications contained in this document may be privately-printed without the prior approval of the IRS or the SSA. Only the substitute black-and-white Form (Copy A) and substitute black-and-white W-3c forms need to be submitted to the SSA for approval.

Note. Both paper substitute forms filed with the SSA, and those furnished to employees, that do not totally conform to these specifications are not acceptable. Forms W-2c (Copy A) and Forms W-3c that do not conform may be returned. In addition, penalties may be assessed by the IRS.

.03 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific approval. If you are uncertain of any specification and want clarification, do the following.

1. Submit a letter to the appropriate address below citing the specification.

2. State your understanding of the specification; enclose an example.

3. Be sure to include your name, complete address, phone number, and, if applicable, your email address with your correspondence.

.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c, should be emailed to substituteforms@irs.gov. Please enter "Substitute Forms" on the subject line. Or send your questions to:

Note. You should receive a response from either the IRS or the SSA within 30 days.

.05 The Internal Revenue Service/Information Returns Branch (IRS/I.R.B.) maintains a centralized customer service call site to answer questions related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can call at 1-866-455-7438 (toll-free) or 304-263-8700 (not a toll-free number). The Telecommunication Device for the Deaf (TDD) number is 304-579-4827 (not a toll-free number). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m. Eastern time. You may also send questions via email at mccirp@irs.gov. IRS/I.R.B. does not process information returns which are filed on paper forms.

Do not submit employee information via email, because electronic mail may not be secure and the employee's information may be compromised.

.06 The following form instructions and publications provide more detailed filing procedures for certain information returns.

• General Instructions for Forms W-2 and W-3 (including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c).

• Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

.01 The following changes have been made to Publication 1223. The major changes include the following.

• Form W-3c -- Telephone number, email, and fax number. The word "Employer's" was added to the telephone, fax, and email data entry box headings/caption located in the bottom section of the form.

• Form W-3c -- Information sequence. The signature fields at the bottom of the form have been rearranged.

• Form W-3c -- "For Official Use Only." The "For Official Use Only" field size has been reduced.

• Form W-3c -- Instructions on e-file. E-file instructions were added at the bottom of the form under the Purpose of Form section of the instructions.

• Section 6.02 (Revised) -- Logos, slogans, and advertising. Revised Section 6.02 to clarify that forms may include an embossment or watermark on the information return and employee copies that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent. In addition, the address for submitting comments regarding the prohibition against including slogans, advertising, and logos has changed.

• IRS address change. The address for the Substitute Forms Unit has changed to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6-440, Lanham, MD 20706.

• SSA address change. Inquiries about the substitute black-and-white Form Copy A and substitute black-and-white Form W-3c, should be sent to the SSA at: Social Security Administration Data Operation Center, Attn: Substitute Black-and-White Copy A Forms, Room 360, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.

• IRS DVD. The DVD containing IRS tax products will no longer be produced. Official IRS forms and information copies of federal tax materials can be obtained at local IRS offices, by calling the National Distribution Center, or by accessing IRS.gov. Further details are provided in Section 9-Order Forms and Instructions.

• Editorial changes. We made editorial changes. Redundancies were eliminated as much as possible.

.01 Employers must file electronically with the SSA if they file 250 or more Forms W-2c (Copy A) during a calendar year unless the IRS granted you a waiver. For details, see the General Instructions for Forms W-2c and W-3c (Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c). SSA publication EFW2C, Specifications for Filing Forms W-2c Electronically, contains specifications and procedures for filing Forms W-2c. Employers are cautioned to obtain the most recent revision of EFW2C (and supplements) due to any subsequent changes in specifications and procedures.

Note. For purposes of the electronic filing requirement, only Forms W-2c for the immediate prior year are taken into account. For example, if an employer must file 200 Forms W-2c for the immediate prior year in March and then discovers that another 100 Forms W-2c for the current year must be filed in August, only the 100 Forms W-2c filed in August must be filed electronically.

.02 You may obtain a copy of the EFW2C by:

• Accessing the SSA website at www.socialsecurity.gov/employer.

.04 Employers with fewer than 250 Forms W-2 to be corrected are encouraged to electronically file Forms W-2c (Copy A) with the SSA. Doing so will enhance the timeliness and accuracy of forms processing.

.05 Employers who do not comply with the electronic filing requirements for Form W-2c (Copy A)and who are not granted a waiver by the IRS may be subject to penalties. Employers who file Form W-2c information with the SSA electronically must not send the same data to the SSA on paper Forms W-2c (Copy A). Any duplicate reporting may subject filers to unnecessary contacts by the SSA or the IRS.

Section 1.4 -- Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c and their exact substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute Forms W-2c (Copy A) and W-3c with the SSA. The substitute forms must be exact replicas of the official IRS forms with respect to layout and content because they will be read by scanner equipment. Even the slightest deviation can result in incorrect scanning, and may affect money amounts reported for employees.

.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous pin-fed forms)and Form W-3c, as specified by JCP Code 0-25 dated November 29, 1978, must be white 100% bleached chemical wood, optical character recognition (OCR) bond. The contractor must initiate or have a quality control program to assure OCR ink density.

 Acidity: Ph value, average, not less than                                  4.5

.03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint red OCR dropout ink except as specified below. The following must be printed in nonreflective black ink:

• Identifying number "44444" or "55555" at the top of the forms.

• The four (4) corner register marks on the forms.

• The form identification number ("W-3c") at the bottom of Form W-3c.

• All the instructions below Form W-3c beginning with "Purpose of Form" to the end of Form W-3c.

• On Form W-3c and Form W-2c (Copy A), all the perimeter rules must be 1-point (0.014-inch), while all other rules must be one-half point (0.007-inch). Vertical rules must be parallel to the left edge of the form; horizontal rules parallel to the top edge.

• The left and top margins on Form W-2c (Copy A) and Form W-3c must be .5 inches. The width of a substitute Form W-2c (Copy A) or W-3c must be 7.5 inches. See Exhibits A and B.

• The first three column's on Form W-2c (Copy A) and Form W-3c must measure 1.9 inches in width.

• The last column on Form W-2c (Copy A) and Form W-3c must measure 1.8 inches in width.

.06 The top, left, and right margins for the Form W-2c (Copy A) and Form W-3c are .5 inches ( 1/2inch). All margins must be free of printing except for the words "DO NOT CUT, FOLD, OR STAPLE THIS FORM" on red-ink Form W-2c (Copy A) and on red-ink Form W-3c.

.07 The identifying numbers are "44444" for Form W-2c and "55555" for Form W-3c. No printing should appear anywhere near the identifying numbers.

Note. The identifying number must be printed in nonreflective black ink in OCR-A font of 10characters per inch.

.08 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch deep pages. The pin-fed strips must be removed when Forms W-2c (Copy A) are filed with the SSA.

.09 Box 12 of Form W-2c (Copy A) contains four entry boxes -- 12a, 12b, 12c, and 12d. Do not make more than one entry per box. Enter your first code in box 12a (for example, enter Code D in box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box 12, use a second Form W-2c to report the additional items. Do not report the same federal tax data to the SSA on more than one Form W-2c (Copy A). However, repeat the identifying information (employee's name, address, and SSN; employer's name, address, and EIN) on each additional form.

.10 The checkboxes in box 13 of Form W-2c (Copy A) must be .14 inches each; the space before the first checkbox is .20 inches; the spacing on each remaining side of the three checkboxes is .36 inches. The checkboxes in box c of Form W-3c must also be .14 inches.

Note. More than 50% of an applicable checkbox must be covered by an "X."

.11 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must have the form number and form title printed on the bottom face of each form using type identical or a close approximation to that of the official IRS form. The red-ink substitute must have the form producer's (not the form filer's) EIN entered in red in place of the Cat. No. (directly to the left of "Department of the Treasury" for Form W-2c (Copy A) and at the bottom for Form W-3c).

.12 The words "For Privacy Act and Paperwork Reduction Act Notice, see separate instructions." must be printed on all Forms W-2c (Copy A) and Forms W-3c.

.13 The Office of Management and Budget (OMB) Number must be printed on substitute Forms W-3c and W-2c (Copy A) (on each ply) in the same location as on the official IRS forms.

.14 All substitute Forms W-3c must include the instructions that are printed on the same sheet below the official IRS form.

.15 The appropriate SSA addresses must be printed on the front of Form W-3c below the body of the form (see Exhibit B).

If you use the U.S. Postal Service, the address is:

.17 All copies must be clearly legible. Fading must be minimized to assure legibility.

.18 Chemical transfer paper is permitted for Form W-2c (Copy A) only if the following standards are met:

• Only chemically-backed paper is acceptable for Form W-2c (Copy A). Front and back chemically-treated paper cannot be processed properly by scanning equipment.

• Chemically-transferred images must be black.

• Carbon-coated forms are not permitted.

.20 The sequence for assembling the copies of Form W-2c is as follows.

• Copy A -- For Social Security Administration

• Copy 1 -- State, City, or Local Tax Department

• Copy B -- To Be Filed with Employee's FEDERAL Tax Return

• Copy C -- For EMPLOYEE's RECORDS

• Copy 2 -- To Be Filed with Employee's State, City, or Local Income Tax Return

• Copy D -- For Employer

.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and W-3c are referred to as substitute black-and-white Form W-2c (Copy A) and W-3c. Specifications for the substitute black-and-white Form W-2c (Copy A) and W-3c are similar to the red-ink forms (Section 4) except for the items that follow (see Exhibits C and D). You may contact the SSA via email at copy.a.forms@ssa.gov for more information.

Note. Exhibits are samples only and must not be downloaded to meet tax obligations.

1. Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on continuous pin-fed paper. There must be one Form W-2c (Copy A) or W-3c printed on a page.

2. All forms and data must be printed in nonreflective black ink only.

3. The data and forms must be programmed to print simultaneously. Forms cannot be produced separately from wage data entries.

4. The forms must not contain corner register marks.

5. The forms must not contain any shaded areas including those boxes that are entirely shaded on the red-ink forms.

6. Identifying numbers on both Form W-2c (Copy A) ("44444") and Form W-3c ("55555") must be preprinted in 14-point Arial bold font or a close approximation.

7. The form numbers ("W-2c" and "W-3c") must be in 18-point Arial font or a close approximation.

8. No part of the box titles or the data printed on the forms may touch any of the vertical or horizontal lines, nor should any of the data intermingle with the box titles. The data should be centered in the boxes.

9. Do not print any information in the margins of the black-and-white forms (for example, do not print "DO NOT CUT, FOLD, OR STAPLE" in the top margin of Form W-3c).

10. The word "Code" must not appear in box 12 on Form W-2c (Copy A).

11. A 4-digit vendor code (not filer code) preceded by four zeros and a slash (for example, 0000/9876) must appear in 12-point Arial font, or a close approximation, in place of the Cat. No. to the left of "Department of the Treasury" on Form W-2c (Copy A) and in the bottom right corner of Form W-3c.

Note. Do not display the form producer's EIN. The vendor code will be used to identify the form producer.

12. Do not print Catalog Numbers (Cat. No.) on either Form W-2c (Copy A) or Form W-3c.

13. Do not print dollar signs. If there are no money amounts being reported, the entire field should be left blank.

.02 The dimensions for the substitute black-and-white Forms W-2c (Copy A) and W-3c are as follows. See Exhibits C and D.

1. The left and top margins on Form W-2c (Copy A) and Form W-3c must measure 1/2 (0.5) inch.

2. The distance from the top line of Form W-3c to the bottom line of the form must measure 7 3/16 (7.19) inches.

3. The distance from the top line of Form W-2c (Copy A) to the bottom line of the form must measure 9 1/3 (9.33) inches.

4. Each box on Form W-2c (Copy A) and Form W-3c must measure 1/3 (0.33) inch in height.

5. Box b on Form W-3c must measure (1) inch in height.

6. Box a on Form W-2c (Copy A) must measure 1 1/3 (1.33) inches in height and box 14 must measure 5/6 (0.83) inch in height.

7. The first three columns on the right of Form W-2c (Copy A) and Form W-3c must measure 1 9/10 (1.9) inches in width.

8. The last column on the right of Form W-2c (Copy A) and Form W-3c must measure 1 8/10 (1.8) inches in width.

9. The "Explain decreases here" box has been reduced to measure 1/3 (0.33) inch to allow for an increase in Box b and the "Signature" box on Form W-3c must measure 1/2 (0.5) inch in height.

.03 You must submit samples of your black-and-white substitute forms to the SSA. Only black-and-white substitute Forms W-2c (Copy A) and W-3c will be accepted for approval by the SSA. Questions regarding other forms (that is, red-ink Forms W-2, W-2c, W-3, W-3c, 1099 series, 1096, etc.) must be directed to the IRS. Also, see IRS Publications 1141 and 1179.

.04 You will be required to send one set of blank and one set of dummy-data substitute black-and-white Form W-2c (Copy A) and W-3c for approval. Sample data entries should be filled in to the maximum length for each box entry, preferably using numeric data or alpha data, depending upon the type required to be entered. Include in your submission the name, telephone number, fax number, and email address of a contact person who can answer questions regarding your sample forms.

.05 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov to obtain a template and further instructions in PDF format. Do not mail completed Form W-2c (Copy A) and W-3c employer reports to the Substitute Black-and-White Forms (Copy A) address. Submitters should use the address shown on the Form W-3c. You may also send your sample substitute black-and-white forms to:

.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on the sample black-and-white substitute forms. Forms not containing a vendor code will be rejected and will not be submitted for testing or approval. If you have a valid vendor code provided to you through the National Association of Computerized Tax Processors, you should use that code. If you do not have a valid vendor code, contact the Social Security Administration at copy.a.forms@ssa.gov to obtain an SSA-issued code. (Additional information on vendor codes may be obtained from the SSA or the National Association of Computerized Tax Processors via email at http://nactp.org/.

Note. Vendor codes are only required by those companies producing the W-2 family of forms as part of a product for resale to be used by multiple employers and payroll professionals. Employers developing Forms W-2c or W-3c to be used only for their individual company do not require a vendor code.

.07 If you use forms produced by a vendor and have questions concerning approval, do not send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a copy of SSA's dated approval notice supplied to that vendor.

Section 1.6 -- Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

.01 All employers (including those who file electronically) must furnish employees with at least two copies of Form W-2c (three or more for employees required to file a state, city, or local income tax return). Employee copies do not require approval as long as these requirements are followed.

Note. Although substitute Copy 1 of Form W-2c can be printed in black instead of the red dropout ink, it should conform as closely as possible to Copy A of the official IRS form in content, format, and layout in order to satisfy state and local reporting requirements.

.02 Some Forms W-2c that include logos, slogans, and advertisements (including advertisements for tax preparation software) may be confused with questionable Forms W-2c. An employee may not recognize the importance of the employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Forms W-3c, Copy A of Forms W-2c, or any employee copies reporting wages paid during the 2014 calendar year, and thereafter, with the following exceptions:

• Forms may include the exact name of the employer or agent, primary trade name, trademark, service mark, or symbol of the employer or agent.

• Presentation may be in any typeface, font, stylized fashion, or print color normally used by the employer or agent; and used in a non-intrusive manner.

• These items do not materially interfere with the ability of the recipient to recognize, understand, and use the tax information on the employee copies.

• Corrected information on information returns and employee copies that was shown on Forms W-2c for amounts paid before January 1, 2014.

The information return and employee copies must clearly identify the employer's name associated with its employer identification number.

Forms W-2c and W-3c are subject to annual review and possible change. If you have comments about the prohibition against including slogans, advertising, and logos on information returns and employee copies, email or send your comments to: substituteforms@irs.gov or Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6 -- 440, Lanham, MD 20706.

.03 Chemical transfer paper for employee copies must be clearly legible, have the capability to be photocopied, and not fade to such a degree as to preclude legibility and the ability to photocopy.

.04 The paper for all copies must be white and printed in black ink. The substitute Copy B(or its equal), which employees are instructed to attach to their federal income tax returns, as well as all other copies furnished to employees, must be 17 x 22 inches -- 500 cut sheets, as described in Section 1.4.02. Additional information on trim size and margins can also be found in this section.

.05 Type must be substantially identical in size and shape to that on the official form.

.06 Substitute forms for employees need to contain only the payment boxes and captions that are applicable. These boxes, box numbers, and box titles must, when applicable, match the IRS-printed form. In all cases, the employee name, address, and SSN, as well as the employer name, address, and EIN, must be present.

.07 The dimensions of the boxes on these copies (Copies B, C, and 2), but not Copy A, maybe adjusted to allow space for conveying additional information. This may permit the employer to eliminate other statements or notices that would otherwise be furnished to employees.

.08 The maximum allowable dimensions for employee copies of Form W-2c are no more than11 inches deep by 8.5 inches wide. The minimum allowable dimensions for employee copies of Form W-2c are 2.67 inches deep by 4.25 inches wide.

Note. These maximum and minimum size specifications are subject to future change.

.09 Either horizontal or vertical format is permitted for substitute employee copies of Forms W-2c. That is, the width of the form may be either greater or less than the depth of the form.

.10 All copies of Form W-2c must clearly and prominently display the form number and the form title together in one area of the form. It is recommended (but not required) that this be located on the bottom left of Form W-2c. The reference to the "Department of the Treasury -- Internal Revenue Service" must be on all copies of Form W-2c. It is recommended (but not required) that this be located on the bottom right of Form W-2c.

.11 If the substitute Forms W-2c are not labeled as to the disposition of the copies, then written notification must be provided to each employee as specified below.

• The first copy of Form W-2c (Copy B) is filed with the employee's federal tax return.

• The second copy of Form W-2c (Copy C) is for the employee's records.

• If applicable, the third copy (Copy 2) of Form W-2c is filed with the employee's state, city, or local income tax return.

.12 Instructions similar to those on the back of Form W-2c (Copy C) of the official form must be provided to each employee.

Section 1.7 -- Instructions for Employers

.01 Privately-printed substitute Forms W-2c are not required to contain a copy to be retained by employers (Copy D). However, employers must retain copies of the Forms W-2 filed with SSA or have the ability to reconstruct the data for at least four years. Employers must be able to generate a facsimile of Form W-2 (Copy A), in case of loss.

.02 If Copy D is provided for the employer, instructions contained on the back of Copy D of the official form must appear on the back of the substitute form. If Copy D is not provided, these instructions must be furnished to the employer on a separate statement.

.03 Only originals or compliant substitute copies of Forms W-2c (Copy A) and Forms W-3c maybe filed with the SSA. Carbon copies and photocopies are unacceptable.

.04 Employers should type or machine print entries on non-laser generated forms whenever possible and provide good quality data entries by using a high quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images.

.05 Because employers must file a machine-scannable Form W-2c, they should meet the following requirements.

• Use 12-point Arial font or a close approximation for data entries.

• Proportional-spaced fonts are unacceptable.

• Refrain from printing any data in the top margin of the forms.

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted font, italics, or dual-case alpha characters.

.08 Forms W-2c (Copy A) requires decimal entries for wage data. Dollar signs should not be printed with money amounts on Forms W-2c (Copy A) and Form W-3c.

.09 The filer's employer identification number (EIN) must be entered in box (b) of Form W-2c and box (e) of Form W-3c.

.10 The employer's name, address, EIN, and state ID number may be preprinted.

Section 1.8 -- OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c Substitute Forms

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following.

• The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the Act.

• Each IRS form contains (in or near the upper right corner) the OMB approval number, if assigned. (The official OMB numbers may be found on the official IRS printed forms and are also shown on the forms in the exhibits.)

• Each IRS form (or its instructions) states:

.03 The OMB requirements for substitute IRS Form W-2c (Copy A) and Form W-3c are the following.

• Any substitute form or substitute statement to a recipient must show the OMB number as it appears on the official IRS form.

• For Form W-3c and Form W-2c (Copy A), the OMB number (1545-0008) must appear exactly as shown on the official IRS form.

• For any copy of Form W-3c or Form W-2c, other than Copy A, the OMB number must use one of the following formats.

Section 1.9 -- Order Forms and Instructions

.01 You can order official IRS Forms W-2c, Forms W-3c, and the General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c), online at IRS.gov. Click on the Forms and Pubs link and then click the Order Forms and Pubs link. You may also order these forms and instructions by calling 1-800-TAX-FORM (1-800-829-3676).

Only contact the IRS, not the SSA, for forms.

Copies of Forms W-2c and W-3c obtained from these sources are for information purposes only.

.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov cannot be used for filing with the SSA. These copies of Forms W-2c and W-3c are for information purposes only.

Section 1.10 -- Effect on Other Documents

.01 Revenue Procedure 2014-29, 2014-28 I.R.B. (reprinted as Publication 1223, Rev. 04-2014), is superseded.

Section 1.11 -- Exhibits

 

Exhibit A

 

 

[ Editor's note: To Exhibit,

 

see Doc 2014-26115, page 12.]

 

 

 

 

Exhibit B

 

 

[ Editor's note: To Exhibit,

 

see Doc 2014-26115, page 13.]

 

 

 

 

Exhibit C

 

 

[ Editor's note: To Exhibit,

 

see Doc 2014-26115, page 14.]

 

 

 

 

Exhibit D

 

 

[ Editor's note: To Exhibit,

 

see Doc 2014-26115, page 15.]