Rev. Proc. 64-39

SECTION 1. PURPOSE

The purpose of this Revenue Procedure is to restate the requirements of the Internal Revenue Service relating to the preparation of acceptable reproductions of Federal tax return forms and schedules for filing purposes in lieu of the official forms and schedules.

SEC. 2. SPECIFICATIONS

Subject to the conditions enumerated in section 3 below, the Service will accept, for filing purposes, reproduced copies of any of the following tax return forms and schedules:

U.S. Estate Tax Return, Form 706

U.S. Gift Tax Return, Form 709

Life Insurance Statement, Form 712

Claim, Form 843

U.S. Exempt Cooperative Association Income Tax Return, Form 990-C

U.S. Return of Employees' Trust Described in Section 401(a) and Exempt Under Section 501(a) of the Internal Revenue Code of 1954, Form 990-P

U.S. Individual Income Tax Return, Form 1040

Supplemental Schedule of Income and Credits, Schedule B (Form 1040)

Profit (or Loss) From Business or Profession, Schedule C (Form 1040)

Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1040)

U.S. Departing Alien Income Tax Return, Form 1040C

Declaration of Estimated Tax, Form 1040-ES

Schedule of Farm Income and Expenses, Schedule F (Form 1040)

U.S. Fiduciary Income Tax Return, Form 1041

Allocation of Accumulation Distribution, Schedule J (Form 1040)

U.S. Partnership Return of Income, Form 1065

Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1065)

Statement in Support of Credit Claimed by Domestic Corporation for Taxes Paid or Accrued to a Foreign Country or a Possession of the United States, Form 1118

U.S. Corporation Income Tax Return, Form 1120

Schedule of Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1120)

U.S. Small Business Corporation Return of Income, Form 1120-S

Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1120-S)

Return of Information and Authorization and Consent of Subsidiary Corporation Included in a United States Consolidated Income Tax Return, Form 1122

Statement of the Purpose of Extending Time for Payment of Taxes by Corporations Expecting Carrybacks, Form 1138

Application for Tentative Carryback Adjustment, Form 1139

SEC. 3. CONDITIONS

.01 Reproductions must be facsimiles of the official form produced by photo-offset, photoengraving, photocopying, or other similar reproduction process.

.02 Reproductions must be on chemical wood writing paper equal or better than the quality used for the official forms. The thickness of the stock cannot be less than .0030 inch.

.03 Reproductions must substantially duplicate the colors of the paper and ink of the official form in order to be accepted.

.04 Reproductions must have a high standard of legibility, both as to original form and as to filled-in matter. The Service reserves the right to reject any reproductions with poor legibility, to withdraw the benefits of this Revenue Procedure from any firm or individual, and to reject any process which fails to meet these standards.

.05 Reproductions of Schedule C-3 and Schedule F-1, Form 1040, which contain Schedule SE, U.S. Report of Self-Employment Income, must be on properly perforated paper of substantially the same weight and texture as that used in the official form.

.06 Reproductions can be the same size as that of the official form. However, the standard commercial size of 8 1/2 x 11 (as noted in columns 2 and 3 of table in section 6 below) will be accepted. The image size of printed material should be as close as possible to that of the official form.

.07 Reproductions of official forms and nonstandard forms which do not meet the requirements of this Revenue Procedure may not be filed in lieu of the official forms. They may, however, be filed as supporting statements to provide detail and explain entries made on the official forms.

SEC. 4. ADDITIONAL INSTRUCTIONS

.01 The Service ordinarily does not undertake to approve or disapprove the specific equipment or process used in reproducing official forms, but requires only that the reproduced forms and schedules satisfy the stated conditions.

.02 While it is preferred that both sides of the paper be used in making reproductions, resulting in the same page arrangement as that of the official form, the Service will not object if only one side of the paper is used or if the reproduction has a different fold than that provided on the official form.

.03 Reproduction of forms may be made after insertion of the tax computations and other required information. However, all signatures on forms to be filed with the District Director of Internal Revenue must be original signatures, affixed subsequent to the reproduction process.

.04 Reproductions of forms and schedules meeting the above conditions may be used without the prior approval of the Service. However, if specific approval of a reproduction of any such form or schedule is desired, or if the use of a reproduction of any form or schedule not listed herein or otherwise specifically authorized is desired, a sample of the proposed reproduction should be forwarded, by letter, to the Commissioner of Internal Revenue, Attention: D:S:P1, Washington, D.C., 20226, for consideration.

SEC. 5. SPECIAL INSTRUCTIONS FOR FORMS 1040

.01 Forms 1040 and related schedules may be machine generated provided all the conditions set forth above are met when filing such returns. Although the entries may be generated by machine the exact format of page 1 and page 2 must be reproduced.

.02 Attachments may be used if the lines on the schedules on page 2 of Form 1040 are not sufficient for the needs of the taxpayer. The attachment must contain all required information, follow the format of the official Form 1040 and must be attached to the return in the same sequence as the items appear on the official forms. If an attachment is used in place of a schedule having a summary line on page 1 of Form 1040 the total must be entered on both the schedule and the respective line on page 1.

SEC. 6. PHYSICAL ASPECTS

The conditions with respect to size, number of printed pages, quality of paper, and color of both paper and ink are as follows:

           Form No.           Official IRS         Tolerances

² Forms cannot exceed sizes shown, nor be less than size of official forms.

SEC. 7. REPRODUCTION PROOFS

The Service, upon application, will furnish one set of reproduction proofs to be used as the media for the printing of forms. These proofs, for which a request must be received annually, will be supplied free of charge to all concerns in the forms reproduction business or those involved in the preparation of tax guides, etc. Reproduction proofs are available for the following forms:

         1040                             Schedule J (1041)

SEC. 8. EFFECT ON OTHER DOCUMENTS

This Revenue Procedure supersedes Revenue Procedure 64-11, C.B. 1964-1 (Part 1), 668.