Rev. Proc. 81-47

SECTION 1. PURPOSE

This revenue procedure establishes a handling and shipping charge for processing requests for bulk quantities of tax forms. This charge only applies to those engaged in the preparation of tax returns for private gain.

SEC. 2. CHARGES

.01 Charges for tax forms and instructions will be established on the basis of each 100 printed units ordered, or fraction thereof, requested during any 12-month period. The schedule of charges for handling and shipping bulk quantities of tax forms and instructions will be based on a rate of $.60 per hundred printed units. A 20% discount will be applied to any bulk order postmarked on or before the discount deadline date specified in Publication 1045.

.02 No charge will be made to a bank, post office, or other organization for any quantity of forms and instructions intended for the convenience and use of taxpayers, so long as such organization is not engaged in the preparation of tax returns for private gain.

.03 Single copies of Publications 17 and 334 will be provided without charge. Multiple copies of either publication will not be provided to individuals or organizations except where the Regional Commissioner or District Director determines that such distribution will further the interests of taxpayer service or education. A user charge will apply to all such approved multiple copy requests; however, Regional Commissioners, District Directors and appropriate National Office officials may continue to provide multiple copies without charge for use in IRS-sponsored programs (e.g., Understanding Taxes and VITA). Priority must be given to filling single copy requests for Publications 17 and 334; requests for bulk quantities of either publication which jeopardize the Service's ability to respond on a timely basis to such single copy demand should not be honored. For individuals who wish for their own purposes to print bulk quantities of Publications 17 and 334, the Service will provide page negatives of either publication for a user charge. The schedule of charges is:

     Publications 17 and 334

.05 Publication 1045 will contain Form 2333, Request for Blank Income Tax Forms. The instructions on Form 2333 outline the handling and shipping charges for processing bulk orders of tax forms.

.06 Checks made payable to the Internal Revenue Service should be submitted with form 2333.

SEC. 3. EFFECT ON OTHER DOCUMENTS

This revenue procedure supersedes Rev. Proc. 80-43, 1980-2 C.B. 777.