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Revenue Procedure 2012-22 Reprinted from IR Bulletin 2012-17 Dated April 23, 2012, Publication 1223 General Rules and Specifications for Substitute Forms W-2c and W-3c IRS Department of the Treasury
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How to Fill Out Cations for Substitute:

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Cations for substitute are ions that can replace the hydrogen ions in an acid.
Chemists and researchers working with acids are required to file cations for substitute.
To fill out cations for substitute, you need to list the ions that can replace hydrogen in an acid.
The purpose of cations for substitute is to understand the reactivity and behavior of acids under different conditions.
The information reported on cations for substitute includes the name and charge of the replacing ion.
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