IRS Updates Requirements For Substitute Tax Forms.
Rev. Proc. 2000-19; 2000-1 C.B. 785
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor the full text of Rev. Proc. 98-65, 1998-52 IRB 40, see Doc 99-265
- Code Sections
- Subject Areas/Tax Topics
- Index Termsreturnsreturns, substitute
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-8426 (41 original pages)
- Tax Analysts Electronic Citation2000 TNT 58-13
Superseded by Rev. Proc. 2001-45
Rev. Proc. 2000-19
PART III. ADMINISTRATIVE, PROCEDURAL, AND MISCELLANEOUS
TABLE OF CONTENTS
CHAPTER 1 -- INTRODUCTION TO SUBSTITUTE FORMS
Section 1.1 Overview of Revenue Procedure 2000-19
Section 1.2 IRS Contracts
Section 1.3 Nature of Changes
Section 1.4 Definitions
Section 1.5 Agreement
CHAPTER 2 -- GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS
Section 2.1 General Specificsation for Approval
Section 2.2 Highlights of Permitted Changes and Requirements
Section 2.3 Vouches
Section 2.4 Restrictions on Changes
Section 2.5 Guidlines for Obtaining IRS Approval
Section 2.6 Office of Management and Budget (OMB) Requirements
for All Substitute forms
CHAPTER 3 -- PHYSICAL ASPECTS AND REQUIREMENTS
Section 3.1 General Guidelines for Substitute Forms
Section 3.2 Pager
Section 3.3 Printing
Section 3.4 Margins
Section 3.5 Examples of Approved Formats
CHAPTER 4 -- ADDITIONAL RESOURCES
Section 4.1 Guidance From Other Revenue Procedures
Section 4.2 Ordering Publications
Section 4.3 Electronic Tax Products
Section 4.4 Federal Tax Forms on CD-ROM
CHAPTER 5 -- REQUIREMENTS FOR SPECIFIC TAX RETURN
5.1 Tax Returns (Form 1040, 1040A, 1120, Etc.)
5.2 Changes Permitted to Graphics (Forms 1040A and 1040)
5.3 Changes Permitted to Form 1040A Graphics
5.4 Changes Permitted to Form 1040 Graphics
CHAPTER 6 -- FORMAT AND CONTENT OF SUBSTITUTE RETURNS
6.1 Acceptable Formats for Computer-Generated Forms
6.2 Additional Instructions for All Forms
CHAPTER 7 -- OCR FORMS
Section 7.1 Special Form 1040EZ Optical Character
Recognition/Image Character Recognition (OCR/ICR)
Requirements
Section 7.2 Computer-Generated Alternative Returns, Form 1040PC
Format Return
Section 7.3 Specifications for OCR Scannable Application Forms
for Employee Plans
CHAPTER 8 -- MISCELLANEOUS FORMS AND PROGRAMS
Section 8.1 Paper Substitute for Form 1042-S
Section 8.2 Specifications for Filing Substitute Schedules K-1
Section 8.3 Procedures for Printing Internal Revenue Service
Envelopes
Section 8.4 Procedures for Substitute Form 5471 and Form 5472
CHAPTER 9 -- ALTERNATIVE METHODS OF FILING
Section 9.1 Forms for Electronically Filed Returns
Section 9.2 FTD Magnetic Tape Payments
Section 9.3 Effect on Other Documents
EXHIBITS
Exhibit A-1. Schedule A (Preferred)
Exhibit A-2. Schedurl A (Acceptable)
Exhibit B-1. Schedule B (Perferred)
Exhibit B-2. Schedule B (Acceptable)
Exhibit CG-A. Schedule A (Computer Generated)
Exhibit CG-B. Schedule B (Computer Generated)
Exhibit C. Sample Checklist
Exhibit L-1. List of Forms Referred to in Revenue Procedure
CHAPTER 1
INTRODUCTION TO SUBSTITUTE FORMS
Section 1.1 -- OVERVIEW OF REVENUE PROCEDURE 2000-19
1.1.1 PURPOSE
This revenue procedure provides the general requirements and conditions for the development, printing, and approval of all substitute tax forms to be acceptable for filing in lieu of official IRS forms.
1.1.2 UNIQUE FORMS
Certain unique, specialized forms require the use of other additional revenue procedures to supplement this publication. See Chapter 4.
1.1.3 SCOPE
The Internal Revenue Service accepts quality substitute tax forms that are consistent with the official forms and do not have an adverse impact on our processing. The IRS Substitute Forms Program administers the formal acceptance and processing of these forms nationwide. While this program deals primarily with paper documents, it also interfaces with other processing and filing media such as:
- Magnetic tape,
- Optical character recognition, and
- Electronic filing, etc.
Only those substitute forms that comply fully with the requirements set forth herein are acceptable. Exhibit L-1 lists the form numbers mentioned in this document and their titles. This revenue procedure is updated as required to reflect pertinent tax year form changes and to meet processing and/or legislative requirements.
1.1.4 FORMS COVERED BY THIS REVENUE PROCEDURE
The following types of forms are covered by this revenue procedure:
- IRS tax returns and their related forms and schedules.
- Applications for permission to file returns electronically
and forms used as required documentation for electronically
filed returns.
- Powers of Attorney.
- Estimated tax payment vouchers.
- Forms and schedules relating to partnerships, exempt
organizations, and employee plans.
1.1.5 FORMS NOT COVERED BY THIS REVENUE PROCEDURE
The following types of forms are not covered:
- W-2, W-3 (see Publication 1141 for information on these
forms)
- 1096, 1098 series, 1099 series, 5498 series and W-2G (see
Publication 1179 for information on these forms)
- Federal Tax Deposit (FTD) coupons, which may not be
reproduced.
- Forms 1040-ES(OCR) and 1041-ES(OCR), which may not be
reproduced.
- Requests for information or documentation initiated by the
Service.
- Forms used internally by the Service.
- State tax forms.
- Forms developed outside IRS (except for Form TD F 90-22.1,
Report of Foreign Bank and Financial Accounts).
Section 1.2 -- IRS CONTACTS
1.2.1 WHERE TO SEND SUBSTITUTE FORMS
Send your substitute forms for approval to the following offices (DO NOT send forms with taxpayer data):
FORM OFFICE AND ADDRESS
____________________________________________________________________
4789, 8300, 8362, 8852, IRS Computing Center
TD F 90-22.I. TD F 90-22.47 BSA Compliance Branch
P.O. Box 32063
Detroit, MI 48232-0063
4461, 4461-A, 4461-B, 5300, Internal Revenue Service
5303, 5307, 5310, 5310-A, and Attn: EP OCR Forms Coordinator
6406 OP:E:EP:FC
1111 Constitution Avenue, NW
Room 2232 IR
Washington, DC 20224
All others (except W-2, W-3, 1096, Internal Revenue Service
1098, 1099, 5498, and W-2G) Attn: Substitute Forms Program
OP:FS:FP:F:CD
1111 Constitution Avenue, NW
Room 5244 IR
Washington, DC 20224
In addition, the Substitute Forms Program can be contacted via email at tfpmail@publish.no.irs.gov. Use this email address only to inquire about forms covered by this revenue procedure. DO NOT attach graphic files for approval with email.
For questions about Forms W-2 and W-3, refer to IRS Publication 1141, General Rules and Specifications for Private Printing of Substitute Forms W-2 and W-3. For Forms 1096, 1098, 1099, 5498, and W-2G, refer to IRS Publication 1179, Specifications for Paper Document Reporting and Paper Substitutes for Forms 1096, 1098, 1099 Series, 5498, and W-2G.
Section 1.3 -- NATURE OF CHANGES
1.3.1 CHANGES TO THE REVENUE PROCEDURE
- The pages of this revenue procedure has been numbered to
facilitate ease of use.
- The IRS Internet website address has been changed to
http://www.irs.gov. References to the FTP and Telnet
addresses have been deleted.
- Definition of "advanced draft" has been added.
- Vendor responsibility for monitoring revisions to official
forms has been articulated.
- Section on Form 941 OCR requirements has been removed.
- Pricing information for the Federal Tax Forms CD-ROM has been
revised.
- Processing of 1999 Plan Year Forms 5500 and 5500-EZ will be
processed by the Pension and Welfare Benefits Administration,
effective July 1, 2000.
- Form 5500-C/R has been obsoleted for Plan Year 1999.
- The Electronic Filing Program is now called the IRS e-file
Program.
- Instructions for the boxes on Form 1042-S have been revised.
- Voucher scan lines now have a six-digit tax period (YYYYMM).
- Forms 8543-NR and 8453-OL are now referenced in the section
on electronically filed returns.
- Forms 1040-ES(OCR) and 1041-ES(OCR) added to list of forms
not covered by this revenue procedure.
- Four-digit portion of ZIP codes on envelopes revised for
froms 1040, 940, and 943.
- Various editorial changes have been made.
Section 1.4 -- DEFINITIONS
1.4.1 SUBSTITUTE FORM
A tax form (or related schedule) that differs in any way from the official version and is intended to replace the entire form that is printed and distributed by the Service. This term also covers those approved substitute forms exhibited in this revenue procedure.
1.4.2 PRINTED (OR PREPRINTED) FORM
A form produced using conventional printing processes. Also, a printed form which has been reproduced by photocopying or similar processes.
1.4.3 PREPRINTED PIN-FED FORM
A printed form that has marginal perforations for use with automated and high-speed printing equipment.
1.4.4 COMPUTER-PREPARED SUBSTITUTE FORM
A preprinted form in which the taxpayer's tax entry information has been inserted by a computer, computer-printer, or other computer type equipment, such as word-processing equipment.
1.4.5 COMPUTER-GENERATED SUBSTITUTE TAX RETURN OR FORM
A tax return or form that is entirely designed and printed by the use of a computer printer, such as a laser printer, etc., on plain white paper. This return or form must conform to the physical layout of the corresponding Service form although the typeface may differ. The text should match the text on the officially printed form as closely as possible; condensed text and abbreviations will be considered on a case-by-case basis. EXCEPTION: ALL JURATS (PERJURY STATEMENTS) MUST BE REPRODUCED VERBATIM.
1.4.6 MANUALLY-PREPARED FORM
A preprinted reproduced form in which the taxpayer's tax entry information is entered by an individual using a pen, pencil, typewriter, or other non-automated equipment.
1.4.7 COMPUTER-GENERATED ANSWER SHEET FORMAT TAX RETURN
A tax return that contains only the taxpayer's significant line entries, and is formatted three columns per page with tax form headings, a summary, and jurat. This return is printed on plain white paper using a computer printer.
1.4.8 GRAPHICS
Those parts of a printed tax form that are not tax amount entries nor called-for information. Generally, these are line numbers, captions, shadings, instructions, special indicators, borders, rules, and strokes created by typesetting, photographics, photocomposition, etc.
1.4.9 ACCEPTABLE REPRODUCED FORM
A legible photocopy of an original form.
1.4.10 SUPPORTING STATEMENT (SUPPLEMENTAL SCHEDULE)
A document providing detailed information to support an entry for a line(s) on an official or approved substitute form and filed with (attached to) a tax return. (A supporting statement is not a tax form and does not take the place of an official form, unless specifically permitted elsewhere in this procedure.)
1.4.11 SPECIFIC FORMS TERMS
The following terms are used throughout this revenue procedure in reference to all substitute forms, with the exception of the 1040PC "answer sheet format" tax return.
1.4.12 FORMAT
The overall physical arrangement and general layout of a substitute form.
1.4.13 SEQUENCE
The same numeric and logical placement order of data, as reflected on the official form version. Sequence is an integral part of the total format requirement.
1.4.14 LINE REFERENCE (CODE)
The line numbers, letters or alphanumerics used to identify each captioned line on the official forms, and printed to the immediate left of each caption or data entry field.
1.4.15 ITEM CAPTION
The textual portion of each line on the form identifying the specific data elements required.
1.4.16 DATA ENTRY FIELD
All areas designated on a form for the insertion of data, such as dollar amounts, quantities, responses, checkboxes, etc.
1.4.17 ADVANCED DRAFT
A draft revision of a new or revised form may be posted to the IRS Internet site for information purposes. Substitute forms may be submitted based on these advanced drafts but any company that receives forms approval based on these early drafts is responsible for monitoring and revising forms to mirror any revisions in the final forms provided by the Service.
Section 1.5 -- AGREEMENT
SECTION 1.5.1 IMPORTANT STIPULATION OF THIS REVENUE PROCEDURE
Any person or company who uses substitute forms and makes all or part of the changes specified in this revenue procedure agrees to the following stipulations:
- The Internal Revenue Service presumes the changes are made in
accordance with those procedures and, as such, will be
noninterruptive to the processing of the tax return.
- Should any of the changes prove to be not exactly as
described, and as a result become disruptive to the Internal
Revenue Service during processing of the tax return, the
person or company agrees to accept the determination of the
IRS as to whether or not the form may continue to be used
during the filing season.
- The person or company agrees to work with the IRS in
correcting noted deficiencies. Notification of deficiencies
may be made by any combination of fax, letter, email, or
phone contact and may include the return of unacceptable
forms for resubmission of acceptable forms.
CHAPTER 2
GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS
Section 2.1 -- GENERAL SPECIFICATIONS FOR APPROVAL
2.1.1 OVERVIEW
If you produce any tax returns and forms using IRS guidelines on permitted changes, you can generate your own substitutes without further approval. If your changes are more extensive, you must get official approval before using substitute forms. These changes include the use of typefaces and sizes other than those found on the official form and the condensing of line item descriptions to save space.
2.1.2 SCHEDULES
Schedules are considered to be an integral part of a complete tax return when assigned consecutive page numbers and printed contiguously with page 1 of the return.
2.1.3 EXAMPLE OF SCHEDULES THAT MUST BE SUBMITTED WITH THE RETURN
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is an example of this situation, where Schedules A through U have pages numbered as part of the basic return. For a Form 706 to be approved, the entire form including Schedules A through U must be submitted.
2.1.4 EXAMPLES OF SCHEDULES THAT CAN BE SUBMITTED SEPARATELY
However, Schedules 1, 2, and 3 of Form 1040A are examples of schedules that can be separately computer-generated. Although printed by the IRS as a continuation of Form 1040A, none of these schedules have page numbers that require them to be filed with Form 1040A, and may, therefore, be separated from Form 1040A and submitted as computer-generated substitute schedules.
2.1.5 USE AND DISTRIBUTION OF UNAPPROVED FORMS
The Internal Revenue Service is continuing a program to identify and contact tax return preparers, forms developers, and software publishers who use or distribute unapproved forms that do not conform to this revenue procedure. The use of unapproved forms impedes processing of the returns.
Section 2.2 -- HIGHLIGHTS OF PERMITTED CHANGES AND REQUIREMENTS
2.1.1 METHODS OF REPRODUCING INTERNAL REVENUE SERVICE FORMS
Official versions are supplied by the Internal Revenue Service, such as those in the taxpayer's tax package, those printed in revenue procedures, and over-the-counter forms available at IRS and other governmental public offices or buildings. Forms are also available on CD-ROM, and on-line viaFedworld and the Internet.
There are methods of reproducing Internal Revenue Service printed tax forms suitable for use as substitute tax forms without prior approval.
- You can photocopy most tax forms and use them instead of the
official ones. The entire substitute form, including entries,
must be legible.
- You can reproduce any current tax form as cut sheets,
snapsets, and marginally punched, pin-fed forms so long as
you use an official IRS version as the master copy.
- You can reproduce a "signature form" as a valid substitute
form. Many tax forms (including returns) have a taxpayer
signature requirement as part of the form layout. The
jurat/perjury statement/signature line areas must be retained
and worded exactly as on the official form. The requirement
for a signature by itself does not prohibit a tax form from
being properly computer-generated.
- You can computer-generate Answer Sheet Format Tax Returns on
plain bond paper using IRS-accepted software for the 1040PC
format for return types 1040EZ, 1040, 1040A, and attachments,
forms, and schedules.
Section 2.3 -- VOUCHERS
2.3.1 OVERVIEW
All payment vouchers (Forms 940-V, 940-EZ(V), 941- V, 943-V, 945-V, 1040-V, and 2290-V) must be reproduced. Substitute vouchers must be the same size as the officially printed vouchers. Vouchers that are prepared for printing on a laser printer may include a scanline.
2.3.2 SCANLINE SPECIFICATIONS
NNNNNNNNN AA AAAA NN N NNNNNN NNN
A B C D E F G
A - Social Security Number/Employer Identification Number
(SSN/EIN) has 9 numeric spaces.
B - Check Digit has 2 alpha spaces.
C - Name Control has 4 alphanumeric spaces.
D - Master File Tax (MFT) Code has 2 numeric spaces (see
below).
E - Taxpayer Identification Number (TIN) Type has 1 numeric
space (see below).
F - Tax period has six numeric spaces in year/month format
(YYYYMM).
G - Transaction Code has 3 numeric spaces.
2.3.3 MFT CODE
Code Number for:
- Form 1040 family - 30;
- Form 940/940-EZ - 10;
- Form 941 - 01;
- Form 943 - 11;
- Form 945 - 16; and
- Form 2290 - 60.
2.4 TIN TYPE
Type Number for:
- Form 1040 family - 0; and
- Forms 940, 940-EZ, 941, 943, 945, and 2290 - 2.
2.3.5 VOUCHER SIZE
The voucher size must be exactly 8.0" X 3.25". The document scanline must be vertically positioned 1.625 inches from the bottom of the scanline to the bottom of the voucher. The right most character of the scanline must be placed 3.5 inches from the right leading edge of the document. The maximum vertical displacement is .06 inches. The minimum required horizontal clear space between characters is .014 inches. The line to be scanned must have a clear band 0.25 inches in height from top to bottom of the scanline, and from border to border of the document. "Clear band" means no printing except for dropout ink.
2.3.6 PRINT AND PAPER WEIGHT
Vouchers must be imaged in black ink using OCR A or OCR B, size 1 font. The paper must be 20 to 24 pound OCR bond paper weight.
Section 2.4 -- RESTRICTIONS ON CHANGES
2.4.1 THINGS YOU CANNOT DO TO IRS FORMS SUITABLE FOR SUBSTITUTE TAX FORMS
You cannot, without prior IRS approval, change any Internal Revenue Service tax form or use your own (non-approved) versions (preprinted labels) including graphics, unless specifically permitted by this revenue procedure.
You cannot adjust any of the graphics on Forms 1040, 1040A, and 1040EZ (except in those areas specified in Chapter 5 of this revenue procedure) without prior approval from the IRS Substitute Forms Program.
You cannot use your own preprinted label on tax returns filed with IRS, unless you fully comply with the exception criteria specified in the section on use of preaddressed IRS labels in this revenue procedure.
Section 2.5 -- GUIDELINES FOR OBTAINING IRS APPROVAL
2.5.1 BASIC REQUIREMENTS
Preparers who desire to file substitute privately designed and printed tax forms and/or computer-generated and computer-prepared tax forms must develop such substitutes using the guidelines for substitute forms established in this chapter. These substitutes, unless excepted by revenue procedure, must be approved by the IRS before being filed.
2.5.2 1040PC FORMAT RETURN
A software developer who wants to market, distribute, or use for its own clientele, a tax preparation package featuring the 1040PC tax return format, must first file an application to participate in the program. Only after successfully fulfilling test requirements will a developer's software package be accepted by the IRS to produce 1040PC tax returns.
2.5.3 CONDITIONAL APPROVAL BASED ON ADVANCE DRAFTS
The Internal Revenue Service cannot grant final approval of your substitute form until the official form has been published. However, the IRS has established a location on the Internet for the posting of advance drafts of forms. This site can be reached through the Tax Professional's Corner at http://www.irs.ustreas.gov/prod/bus_info/tax_pro.
We encourage submission of proposed substitutes of these advance draft forms, and will grant conditional approval based solely on these early drafts. These advance drafts are subject to significant change before forms are finalized. If these advance drafts are used as the basis for your substitute forms, you will be responsible for subsequently updating your final forms to agree with the final official version before use. These revisions need not be submitted for further approval.
NOTE: Approval of forms based on advance drafts will not be granted after the final version of an official form is published.
- Any alteration of forms must be within the limits acceptable
to the Service. It is possible that, from one filing period
to another, a change in law or a change in internal need
(processing, audit, compliance, etc.) may change the
allowable limits for the alteration of the official form.
- When specific approval of any substitute form (other than
those specified in Chapter 2, IRS Contacts) is desired, a
sample of the proposed substitute should be forwarded for
consideration by letter to the Substitute Forms Program
Coordinator at the address shown in Chapter 2.
- To expedite multiple forms approval, we prefer that your
proposed forms be submitted in separate sets by return. For
example, Forms 1040 and their normally related schedules or
attachments should be submitted separately from Forms 1120,
1065, 5500 Series, etc., if at all possible. Schedules and
forms (e.g., Forms 3468, 4136, etc.) that can be used with
more than one type of return (e.g., 1040, 1041, 1120, etc.)
should be submitted only once for approval, regardless of the
number of different tax returns with which they may be
ultimately associated. In addition, all pages of a multipage
form or return should be submitted in the same package.
2.5.4 APPROVING OFFICES
As no IRS office except the ones specified in this procedure (per the chart in Chapter 1) are authorized to approve substitute forms, unnecessary delay may result if forms are sent elsewhere for approval. All forms submitted to any other office must be forwarded to the appropriate office for formal control and review. The Substitute Forms Program Coordinator may then coordinate the response with the program analyst responsible for the processing of that form. Such coordination may include allowing the analyst to officially approve the form. No IRS office is authorized to allow deviations from this revenue procedure.
2.5.5 SERVICE'S REVIEW OF SOFTWARE PROGRAMS, ETC.
The IRS does not review or approve the logic of specific software programs, nor confirm the calculations entered on forms output from these programs that are submitted for approval. The accuracy of the program itself remains the responsibility of the software package developer, distributor, or user. The Substitute Forms Program is primarily concerned with the prefiling quality review of the final forms output, produced by whatever means, that are expected to be processed by IRS field offices. For the above reasons, it is suggested that you submit forms without including any "taxpayer" information such as names, addresses, monetary amounts, etc.
2.5.6 WHEN TO SEND PROPOSED SUBSTITUTES
Proposed substitutes, which are required to be submitted per this revenue procedure, should be sent as much in advance of the filing period as possible. This is to allow adequate time for analysis and response.
2.5.7 ACCOMPANYING STATEMENT
When the sample substitute is submitted, there should be an accompanying statement that lists the form number of each substitute requested and detail those items that deviate from the official form in position, arrangement, appearance, line numbers, additions, deletions, etc. Included with each of the items should be a detailed reason or justification for the change and an approximation of the number of forms expected to be filed.
When requesting approval for multiple forms, the statement should be presented as a checksheet. Checksheets are not mandatory, but do facilitate the approval process. The checksheet may look like the example (Exhibit C) displayed in the back of this procedure or may be one of your own design. Please include your fax number on the checksheet.
2.5.8 APPROVAL/NON-APPROVAL NOTICE
The Substitute Forms Coordinator will fax the checksheet or an approval letter back to the originator if a fax number has been provided, unless:
- the requester has asked for a formal letter; or
- significant corrections are required to the submitted forms
Notice of approval may contain qualifications for use of the substitutes. Notices of non-approval letters may specify the changes required for approval, and may also require resubmission of the form(s) in question. Telephone contact is used when possible.
2.5.9 DURATION OF APPROVAL
Most signature tax returns and many of their schedules and related forms have the tax (liability) year printed in the upper right corner. Approvals for these forms are usually good for one calendar year (January through December of the year of filing). Quarterly tax forms in the 94X series, and Form 720, require approval for any quarter in which the form has been revised.
- If the preprinted year is the only change made to a form, the
form for the upcoming year is not subject to review.
- Otherwise, each new filing season requires a new approval.
2.5.10 LIMITED CONTINUED USE OF APPROVED CHANGE
Limited continued use of a change approved for one tax year may be allowed for the same form in the following tax year. Examples of such limitations and requirements are the use of abbreviated words, revised form spacing, compressed text lines, shortened captions, etc., which do not change the consistency of lines or text on the official forms.
If substantial changes are made to the form, new substitutes must be submitted for approval. If only minor editorial changes are made to the form, it is not subject to review.
If you received written approval of a previous tax year substitute form governed by this revenue procedure and continue to use the approved change on your current tax year substitute form, you may revise your form to include this change and, without additional written approval, use it as a current tax year substitute form, provided you comply with the requirements in this revenue procedure.
2.5.11 WHEN APPROVAL IS NOT REQUIRED
If you received written approval for a specific change on a specific form last year, such as deleting the vertical lines used to separate dollars and cents on some forms and schedules, e.g., Schedules A&B of Form 1040, you may again make the same change on the same form this year if the item changed is still present on this year's official form.
- The new substitute does not have to be sent to the IRS and
written approval is not required.
- However, the new substitute must conform to the official
current year IRS form in other respects: date, Office of
Management and Budget (OMB) approval number, attachment
sequence number, Paperwork Reduction Act Notice statement,
arrangement, item caption, line number, line reference, data
sequence, etc.
- It must also comply with this revenue procedure -- which may
have eliminated, added to, or otherwise changed the
guideline(s) which affected the change approved last year.
EXCEPTION: Those written approvals which state that the
approved change or form would not be allowed in any other tax
year, or for a temporary, limited, or interim approval pending
resolution of a failure to meet one or more IRS-prescribed
requirements are subject to revire in subsequent years.
- This authorization for continued use of an approved change is
limited to the continuation of design logic from an
immediately prior tax year substitute form to a current tax
year substitute form.
2.5.12 CONTINUOUS USE FORMS
Forms without preprinted tax years are called "continuous use" forms. Many of these forms had expiration dates, but these are being phased out. Continuous use forms are revised when a legislative change affects the form or a change will facilitate processing.
2.5.13 INTERNET PROGRAM CHART
A chart of print dates (for annual and quarterly forms) and most current revision dates (for continuous use forms) will be maintained on the Internet. For further details, see the section on Internet access in Chapter 4 of this revenue procedure.
2.5.14 REQUIRED COPIES
Generally, you must send us one copy of each form being submitted for approval. However, if you are producing forms for different computer systems (e.g., IBM (or compatible) vs. MacIntosh) or different types of printers (laser vs. dot matrix), and these forms differ significantly in appearance, submit one copy for each type of system or printer.
2.5.15 REQUESTOR'S RESPONSIBILITY AFTER RECEIPT OF APPROVAL
Following the receipt of initial approval for a substitute forms package, or of a software output program to print substitute forms, it is the responsibility of the originator (designer or distributor) to provide each subsequent client firm or individual with the pertinent Service forms requirements that must be met for continuing acceptability.
Examples of this responsibility include:
- The use of prescribed print paper, font size, legibility,
state tax data deletion.
- The legal requirements of the Paperwork Reduction Act Notice
for informing all users of substitute forms of the official
use and collection requirements stated in the instructions
for the official IRS forms, completion of documents, etc.
2.5.16 SOURCE CODE
The Substitute Forms Program Unit, OP:FS:FP:F:CD, will assign a unique source code to each firm that submits substitute paper forms for approval. This will be a permanent control number that should be used on every form created by a particular firm.
- This source code should be printed at the bottom left margin
area on the first page of every approved substitute paper
form.
- The source code for paper returns consists of three alpha
characters.
- This source code should not be used on optically scanned
(OCR) forms.
Section 2.6 -- OFFICE OF MANAGEMENT AND BUDGET (OMB) REQUIREMENTS FOR ALL SUBSTITUTE FORMS
2.6.1 OMB REQUIREMENTS FOR ALL SUBSTITUTE FORMS
Legal Requirements of the Paperwork Reduction Act of 1995 ("Act"). Public Law 104-13 requires that:
- OMB approve all IRS tax forms that are subject to the Act,
- Each IRS form contains (in the upper right corner) the OMB
number, if any, and
- Each IRS form (or its instructions) states why IRS needs the
information, how it will be used, and whether or not the
information is required to be furnished.
This information must be provided to every user of official or substitute tax forms.
2.6.2 APPLICATION OF ACT TO SUBSTITUTE FORMS
On forms to which OMB numbers have been assigned:
- All substitute forms must contain in the upper right corner
the OMB number that is on the official form.
- Format Required -- OMB No. XXXX-XXXX (Preferred) or OMB #
XXXX-XXXX.
2.6.3 REQUIRED EXPLANATION TO USERS
You must also inform the users of your substitute forms of the IRS use and collection requirements stated in the instructions for the official IRS form.
- If you provide your users or customers with the official IRS
instructions, page 1 of each form must retain either the
Paperwork Reduction Act Notice, or a reference to it as the
IRS does on the official forms (usually in the lower left
corner of the forms).
- If the IRS instructions are not provided to users of your
forms, the exact text of the Paperwork Reduction Act Notice
must be furnished on the form or separately.
- This notice reads, in part, "We ask for this information to
carry out the Internal Revenue laws of the United States. You
are required to give us the information. We need it to ensure
that you are complying with these laws and to allow us to
figure and collect the right amount of tax..."
- You must also include a copy of the alternative statement
provided to users of your forms with the forms you submit for
approval.
2.6.4 OBTAINING OMB NUMBER AND NOTICE
The OMB number and Paperwork Reduction Act Notice may be obtained from the official form (or its instructions), or any format produced by the IRS (e.g., Compact Disc (CD). Internet download, or Bulletin Board System (BBS) download).
CHAPTER 3
PHYSICAL ASPECTS AND REQUIREMENTS
Section 3.1 -- GENERAL GUIDELINES FOR SUBSTITUTE FORMS
3.1.1 GENERAL INFORMATION
The Official Form is the standard. Because a substitute form is a variation from the official form, you should know the requirements of the official form for the year of use before you modify it to meet your needs. The IRS provides several means of obtaining the most frequently used tax forms. These include the Internet, fax-on- demand, CD-ROM and an electronic forms bulletin board (see chapter 4).
3.1.2 DESIGN
Each form must follow the design of the official form as to format arrangement, item caption, line numbers, line references, and sequence.
3.1.3 STATE TAX INFORMATION PROHIBITED
State tax information must not appear (be visible) on the federal tax return or associated form or schedule which is filed with the IRS, except where amounts are claimed on or required by the federal return, e.g., state and local income taxes, Schedule A (Form 1040).
3.1.4 VERTICAL ALIGNMENT OF AMOUNT FIELDS
IF A FORM IS TO BE... THEN...
____________________________________________________________________
A form is to be manually - The federal column must have a
prepared vertical line or some type of
indicator in the amount field
to separate dollars from cents
if the official form has a
vertical line.
- The cents column must be at
least 3/10" wide.
Computer-generated - Vertically align the amount
entry fields where possible.
- Use one of the following amount
formats:
- 0,000,000.
- 0,000,000.00
Computer-prepared - You may remove the vertical
line in the amount field that
separates dollars from cents.
- Use one of the following amount
formats:
- 0,000,000.
- 0,000,000.00
3.1.5 ATTACHMENT SEQUENCE NUMBER
- Most individual income tax forms have a required "attachment
sequence number" located just below the year designation in
the upper right corner of the form. The IRS uses this number
to indicate the order in which forms are to be attached to
the tax return so they may be processed in that order. Some
of the attachment sequence numbers may change each year.
On computer-prepared forms:
- The sequence number may be printed in no less than 12-point
boldface type and centered below the form's year designation.
- The sequence number may also be placed following the year
designation for the tax form and separate with an asterisk.
- It is not necessary to duplicate the "Attachment Sequence
Number" wording, except for the actual number.
3.1.6 PAID PREPARER'S INFORMATION AND SIGNATURE AREA
On Forms 1040EZ, 1040A, 1040, and 1120, etc., the "Paid Preparer's Use Only" area may not be rearranged or relocated. You may, however, add three extra lines to the paid preparer's address are without prior approval. This applies to other tax forms as well. Please note that the preparer's are on Form 1040EZ is on the bottom of page 2. Substitute Forms 1040EZ with the preparer area in an location other than the bottom of page 2 will not be accepted.
3.1.7 ASSEMBLY OF FORMS
If developing software or forms for use by others, please inform your customers/clients that the order in which the forms are arranged may affect the processing of the package. A return must be arrange in order indicated below.
Any other (Form 1120, 1120S, - The tax return
1065, 1041, etc.) - Lettered schedules (Schedule D,
etc.) in alphabetical order
- Numbered forms in numerical
order
Supporting statements should then follow in the same sequence as the forms they support. Additional information required should be attached last.
In this way, the forms are received in the order in which they must be processed. If you do not send returns to us in this order, the IRS has to delay processing to disassemble them and place them in order before processing is continued.
Section 3.2 -- PAPER
3.2.1 PAPER CONTENT
The paper must be:
- Chemical wood writing paper that is equal to or better than
the quality used for the official form,
- At least 18 pound (17" x 22", 500 sheets), or
- At least 50 pound offset book (25" x 38", 500 sheets).
3.2.2 PAPER WITH CHEMICAL TRANSFER PROPERTIES
There are several kinds of paper prohibited for substitute forms. These are:
- Carbon-bonded paper
- Chemical transfer paper except when the following
specifications are met:
- Each ply within the chemical transfer set of forms must
be labeled.
- Only the top ply (ply one and white in color), the one
that contains chemical on the back only (coated back),
may be filed with the Service.
3.2.3 EXAMPLE
A set containing three plies would be constructed as follows: one ply (coated back), "Federal Return, File with IRS"; ply two (coated front and back), "Taxpayer's copy", and ply three (coated front), "Preparer's copy."
- The file designation, "Federal Return, File with IRS," for
ply one must be printed in the bottom right margin (just
below the last line of the form) in 12-point, bold-face type.
- It is not mandatory, but recommended, that the file
designation "Federal Return, File with IRS," be printed in a
contrasting ink for visual emphasis.
3.2.4 CARBON PAPER
Do not attach any carbon paper to any return you file with the Internal Revenue Service.
3.2.5 PAPER AND INK COLOR
We prefer that the color and opacity of paper substantially duplicates that of the original form. This means that your substitute must be printed in black ink and may be on white or on the colored paper the IRS form is printed on. Forms 1040A and 1040 substitute reproductions may be in black ink without the colored shading. The only exception to this rule is Form 1041-ES, which should always be printed with a very light gray shading in the color screened area. This is necessary to assist us in expeditiously separating this form from the very similar Form 1040-ES.
3.2.6 PAGE SIZE
Substitute or reproduced forms and computer prepared/generated substitutes may be the same size as the official form (8" x 11" in most cases) or they may be the standard commercial size (8 1/2" x 11") exclusive of pin-feed holes. The thickness of the stock cannot be less than .003 inch.
Section 3.3 -- PRINTING
3.3.1 PRINTING MEDIUM
The private printing of all substitute tax forms must be by conventional printing processes, photo copying, computer-graphics, or similar reproduction processes.
3.3.2 LEGIBILITY
All forms must have a high standard of legibility, both as to printing and reproduction and as to fill-in matter. Entries of taxpayer data may be no smaller than eight points. The Internal Revenue Service reserves the right to reject those with poor legibility. The ink and printing method used must ensure that no part of a form (including text, graphics, data entries, etc.) develops "smears" or similar quality deterioration. This includes any subsequent copies or reproductions made from an approved master substitute form, either during preparation or during IRS processing.
3.3.3 TYPE FONT
Many federal tax forms are printed using "Helvetica" as the basic type font. We request that you use this type font when composing substitute forms.
3.3.4 PRINT SPACING
Substitute forms should be printed using a 6 lines/inch vertical print option. They should also be printed horizontally in 10 pitch pica (i.e., 10 print characters per inch) or 12 pitch elite (i.e., 12 print positions per inch).
3.3.5 IMAGE SIZE
The image size of a printed substitute form should be as close as possible to that of the official form. You may omit any text on both computer-prepared and computer-generated forms that is solely instructional.
3.3.6 TITLE AREA CHANGES
To allow a large top margin for marginal printing and more lines per page, the title line(s) for all substitute forms (not including the form's year designation and sequence number, when present), may be photographically reduced by 40 percent or reset as one line of type. When reset as one line, the type size may be no smaller than 14-point. You may omit "Department of the Treasury, Internal Revenue Service" and all reference to instructions in the form's title area.
3.3.7 REMOVE GOVERNMENT PRINTING OFFICE SYMBOL AND IRS CATALOG NUMBER
When privately printing substitute tax forms, the Government Printing Office symbol and/or jacket number must be removed. In the same place, using the same type size, print the Employer Identification Number (EIN), the Social Security Number (SSN) of the printer or designer, or the IRS assigned source code. (We prefer this last number be printed in the lower left area of the first page of each form.) Also remove the IRS Catalog Number, if one is present in the bottom center margin, and the Recycle Symbol, if the substitute is not produced on recycled paper.
3.3.8 PRINTING ON ONE SIDE OF PAPER
While it is preferred that both sides of the paper be used for substitute and reproduced forms, resulting in the same page arrangement as that of the official form or schedule, the IRS will not reject your forms if only one side of the paper is used.
3.3.9 PHOTOCOPY EQUIPMENT
The IRS does not undertake to approve or disapprove the specific equipment or process used in reproducing official forms. Photocopies of forms must be entirely legible and satisfy the conditions stated in this and other revenue procedures.
3.3.10 REPRODUCTIONS
Reproductions of official forms and substitute forms that do not meet the requirements of this revenue procedure may not be filed instead of the official forms. Illegible photocopies are subject to being returned to the filer for resubmission of legible copies.
3.3.11 REMOVAL OF INSTRUCTIONS
You may remove all references to instructions. No prior approval is needed. One exception is that the statement. "For Paperwork Reduction Act Notice, see instructions", must be retained or a similar statement provided on each form. Some forms refer the taxpayer to a page number in the instructions for information on the Paperwork Reduction Act.
Section 3.4 -- MARGINS
3.4.1 MARGIN SIZE
The format of a reproduced tax return when printed on the page must have margins on all sides at least as large as the margins on the official form. This allows room for IRS employees to make the necessary entries on the form during processing.
- A 1/2" to 1/4" inch margin must be maintained across the top,
bottom, and both sides (exclusive of any pin-fed holes) of
all computer-generated substitutes.
- The marginal, perforated strips containing the pin-fed holes
must be removed from all forms prior to filing with the
Internal Revenue Service.
3.4.2 MARGINAL PRINTING
Non-tax material allowed in limited areas.
- Printing is never allowed in the top right margin of the tax
return form (i.e., Forms 1040, 1040A, 1040EZ, 1120, 940, 941,
5500 Series, etc.). The Service uses this area to imprint a
Document Locator Number for each return.
- With the exception of the actual tax return forms (i.e.,
Forms 1040, 1040A, 1040EZ, 1120, 940, 941, etc.), you may
print in the left vertical margin and in the left half of the
bottom margin.
Prior approval is not required for the marginal printing allowed when printed on an official form or on a photocopy of an official form.
The marginal printing allowance is also the guide for the preparation of acceptable substitute forms. There is no exception to the requirement that no printing is allowed in the top right margin of the tax return form.
Section 3.5 -- EXAMPLES OF APPROVED FORMATS
3.5.1 EXAMPLES OF APPROVED FORMATS FROM THE EXHIBITS
Two sets of exhibits (Exhibits A-1, A-2, B-1, and B-2) are at the end of this revenue procedure. These are examples of how the guidelines in this revenue procedure may be used in some specific cases. Vertical spacing is six (6) lines to the inch.
3.5.2 EXAMPLES OF ACCEPTABLE COMPUTER-GENERATED FORMATS
Examples of acceptable computer-generated formats are also shown in the Exhibits section of this revenue procedure. Exhibits CG-A and CG-B show computer-generated Schedules 1995 A and B. Vertical spacing is six (6) lines to the inch. You may also refer to them as examples of how the guidelines in this revenue procedure may be used in specific cases. A combination of upper and lower case print fonts is acceptable in producing the computer-generated forms included in this procedure. This same logic for computer-generated forms can be applied to any IRS form that is normally reproducible as a substitute form, with the exception of tax return forms as discussed elsewhere. These examples are from a prior year and are not to be used as substitute forms.
Section 3.6 -- MISCELLANEOUS INFORMATION FOR SUBSTITUTE FORMS
3.6.1 FILING SUBSTITUTE FORMS
To be acceptable for filing, a substitute return or form must print out in a format that will allow the party submitting the return to follow the same instructions as for filing official forms. These instructions are in the taxpayer's tax package or in the related form instructions. The form must be on the appropriate size paper, be legible, and include a jurat where one appears on the published form.
3.6.2 CAUTION TO SOFTWARE PUBLISHERS
The IRS has received returns produced by software packages with approved output where either the form heading was altered or the lines were spaced irregularly. This produces an illegible or unrecognizable return or a return with the wrong number of pages. We realize that many of these problems are caused by individual printer differences but they may delay input of return data and, in some cases, generate correspondence to the taxpayer. Therefore, in the instructions to the purchasers of your product, both individual and professional, please stress that their returns will be processed more efficiently if they are properly formatted. This includes:
- Having the correct form numbers and titles at the top of the
return, and
- Submitting the same number of pages as if the form were an
official IRS form, with the line items on the proper pages.
3.6.3 USE PREADDRESSED IRS LABEL
If you are a practitioner filling out a return for a client or a software publisher who prints instruction manuals, stress the use of the preaddressed label provided in the tax package the IRS sent to the tax payer, when available. The use of this label (or its precisely duplicated label information) is extremely important for the efficient, accurate, and economical processing of a taxpayer's return. Labeled returns indicate that a taxpayer is an established filer and permits us to automatically accelerate processing of those returns. This results in quicker refunds, more accurate names/addresses and postal deliveries, and less manual review by IRS functions.
3.6.5 PROGRAMMING TO PRINT FORMS
Whenever applicable:
- Use only the following label information format for single
filers:
JOHN Q. PUBLIC
310 OAK DRIVE
HOMETOWN, STATE 94000
- Use only the following information for joint filers:
JOHN Q. PUBLIC
MARY I. PUBLIC
310 OAK DRIVE
HOMETOWN, STATE 94000
CHAPTER 4
ADDITIONAL RESOURCES
Section 4.1 -- GUIDANCE FROM OTHER REVENUE PROCEDURES
4.1.1 GENERAL
Guidance for the substitute tax forms not covered in this revenue procedure and the revenue procedures that govern their use are as follows:
- Revenue Procedure 94-79, IRS Publication 1355, Requirements
and Conditions for the Reproduction, Private Design, and
Printing of Substitute Forms 1040-ES.
- Revenue Procedures 99-24, IRS Publication 1141, General Rules
and Specifications for Private Printing of Substitute Forms
W-2 and W-3.
- Revenue Procedure 99-34, IRS Publication 1179, Specifications
for Paper Document Reporting and Paper Substitutes for Forms
1096, 1098, 1099, 5498, and W-2G.
- Revenue Procedure 98-44, IRS Publication 1187, Specifications
for Filing Form 1042-S, Foreign Person's U.S. Source Income
Subject to Withholding, on Magnetic Tape.
- Revenue Procedure 99-29, IRS Publication 1220, Specifications
for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or
Electronically.
- Revenue Procedure 95-18, IRS Publication 1223, Specifications
for Private Printing of Substitute Forms W-2c and W-3c.
Section 4.2 -- ORDERING PUBLICATIONS
4.2.1 SOURCES OF PUBLICATIONS
The publications listed below may be ordered by calling 1-800- TAX-FORM (1-800-829-3676). Identify the requested document by IRS publication number:
- Pub. 1141, the revenue procedure on specifications for
private printing for Forms W-2 and W-3.
- Pub. 1167, the revenue procedure on substitute printed,
computer-prepared, and computer-generated tax forms and
schedules. This publication is available from the IRS
Internet website.
- Pub. 1179, the revenue procedure on paper substitute
information returns (Forms 1096, 1098, 1099, 5498, and W-2G).
- Pub. 1192, Catalog of Reproducible Forms and Instructions.
- Pub. 1220, the revenue procedure on electronic or magnetic
tape and magnetic diskette reporting for information returns
(Forms 1098, 1099 series, 5498, and W-2G).
- Pub. 1223, the revenue procedure on substitute Forms W-2c and
W-3c.
- Pub. 1239, Specifications for Filing Form 8027, Employer's
Annual Information Return of Tip Income and Allocated Tips,
on Magnetic Tape.
- Pub. 1245, Magnetic Tape Reporting for Forms W-4.
- Pub. 1345, Handbook for Electronic Filers of Individual
Income Tax Returns (Tax Year 1999). (This is an annual
publication; tax year is subject to change). This publication
is available from the IRS Internet website.
- Pub. 1345-A, Handbook for Electronic Filers of Individual
Income Tax Returns (Tax Year 1999) (Supplement). This
publication, printed in the late full, supplements
Publication 1345.
- Pub. 1355, the revenue procedure on the requirements for
substitute Form 1040-ES.
4.2.2 WHERE TO ORDER
If you are mailing your order, the address to use is determined by your location.
IF YOU LIVE IN THE ... THEN MAIL YOUR ORDER TO ...
____________________________________________________________________
Western United States Western Area Distribution Center
Rancho Cordova, CA 95743-0001
Central United States Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Eastern United States or Eastern Area Distribution Center
or foreign country P.O. Box 85074
Richmond, VA 23261-5074
Section 4.3 -- ELECTRONIC TAX PRODUCTS
4.3.1 THE INTERNET
Copies of tax forms with instructions, publications, and other tax related materials may be obtained via the Internet. Forms can be downloaded in several file formats (PDF- Portable Document Format, PS -- PostScript, and PCL -- Printer Control Language). Those choosing to use PDF files for viewing on a personal computer can also download a free copy of the Adobe Acrobat Reader.
- World Wide Web - http://www.irs.gov
Access to these sites is free but time on the Internet is subject to the fees charged by your Internet provider.
4.3.2 FEDWORLD (BBS)
The Internal Revenue Information Systems (IRIS) Bulletin Board can be reached via FedWorld, an aggregation of federal BBS maintained by the Department of Commerce. IRIS can be reached directly by modern at (703) 321-8020. FedWorld's main number is (703) 321-3339. These are toll calls.
4.3.3 TAX FAX
The most frequently requested tax forms, instructions, and other information are available through IRS Tax Fax at (703) 368- 9694. Call from your fax machine and follow the voice prompts. Your request will be transmitted directly back to you. Each call is limited to requesting three items; users pay the telephone line charges.
4.3.4 REPORT OF PRINT DATES
The Service makes available a site on the Internet that shows print dates for forms used by taxpayers in the preparation of returns and subsequent transactions. It is in three parts:
- Schedule of anticipated print dates of annual returns,
- Schedule of anticipated print dates of quarterly returns, and
- Schedule of last revision dates for continuous use only
forms.
The site address is http://www.irs.gov/prod/bus_info/tax_pro/formsch.html. The site will be updated weekly during peak printing periods and as necessary at other times.
Section 4.4 -- FEDERAL TAX FORMS ON CD-ROM
4.4.1 INFORMATION ABOUT FEDERAL TAX FORMS CD-ROM
The CD-ROM contains over 3,000 tax forms and publications for small businesses, return preparers, and others who frequently need current or prior year tax products. Most current tax forms on the CD-ROM may be filled in electronically, then printed out for submission and saved for record keeping.
Other products on the CD-ROM include the Internal Revenue Bulletins, Tax Supplements, and Internet resources for the tax professional with links to the World Wide Web.
All necessary software to view the files must be installed from the CD-ROM. Software for Adobe Acrobat Reader is included on the disk. The software will run under Windows 95/98/NT and MacIntosh System 7.5 and later. All products are presented in Adobe's Portable Document Format (PDF). In addition, the TIPs are provided in the Standard Generalized Markup Language (SGML).
4.4.2 SYSTEM REQUIREMENTS AND HOW TO ORDER THE FEDERAL TAX FORMS CD- ROM
For system requirements, contact the National Technical Information Service (NTIS) help desk at 703-487-4608.
The cost of the CD if purchased via the Internet at http://www.irs.gov/cdorders from NTIS is $16 (plus a $5 handling fee). If purchased using the following methods the cost is $23 (plus a $5 handling fee).
- by phone - 1-877-CDFORMS (1-877-233-6767)
- by fax - (703) 605-6900
- by mail using the order form contained in IRS Publication
1045 (Tax Professionals Program)
- by mail to:
National Technical Information Service
5285 Port Royal Road
Springfield, VA 22161
There is a $7 discount per CD for orders of 50 or more copies, making the price $16 per CD plus a $5 handling fee.
CHAPTER 5
REQUIREMENTS FOR SPECIFIC TAX RETURNS
Section 5.1 -- TAX RETURNS (FORM 1040, 1040A, 1120, ETC.)
5.1.1 ACCEPTABLE FORMS
There are acceptable computer-generated versions of a tax return form (e.g., Form 1040, 1040A, 1120, etc., which requires a signature and that establishes tax liability) that are permitted under the following conditions:
- These substitute returns must be printed on plain white
paper.
- Substitute returns and forms must conform to the physical
layout of the corresponding IRS form although the typeface
may differ. The text should match the text on the officially
published form as closely as possible; condensed text and
abbreviations will be considered on a case-by-case basis.
EXCEPTION: All jurats (perjury statements) must be reproduced
verbatim. No text can be added, deleted, or changed in meaning.
It must be readily identifiable as a valid tax return.
- Various computer-graphic print media such as laser printing,
dot matrix addressable printing, etc., may be used to produce
the substitute forms.
- The substitute return must be the same exact number of pages,
and contain the same line text as the official return.
- All computer-generated tax returns MUST be submitted for
approval prior to their original use. Should you receive an
approval letter for a return and the following year's return
has no changes except the preprinted year, the latter return
is not subject to approval, EXCEPTION: If the approval letter
specifies a one-time exception for your return, the next
year's return must be approved.
5.1.2 COMPUTER-GENERATED CONDENSED FORMAT VERSIONS
The accepted condensed print format version for individual returns is the 1040PC "answer sheet format" tax return. The approval process for Form 1040PC differs from that of traditional forms. See Chapter 7 for additional information.
5.1.3 PROHIBITED FORMS
The following are prohibited:
- Tax returns (e.g., Forms 1040, etc.) computer-generated on
lined or color-barred paper.
- Tax returns that differ from the official IRS forms in a
manner that makes them not standard or processable.
5.1.4 CHANGES PERMITTED TO FORMS 1040 AND 1040A
Certain changes (listed in Section 5.2 through 5.4) are permitted to the graphics of the form without prior approval, but these changes apply only to acceptable preprinted forms. Changes not requiring prior approval are good only for the annual filing period, which is the current Tax Year. Such changes are valid in subsequent years only if the official form does not change.
5.1.5 OTHER CHANGES NOT LISTED
All changes not listed in Sections 5.2 through 5.4 require prior approval from the Service BEFORE the form may be filed.
Section 5.2 -- CHANGES PERMITTED TO GRAPHICS (FORMS 1040A AND 1040)
5.2.1 ADJUSTMENTS
You may make minor vertical and horizontal spacing adjustments to allow for computer or word-processing printing. This includes widening the amount columns or tax entry areas so long as the adjustments do not exceed other provisions stated in revenue procedures. No prior approval is needed for these changes.
5.2.2 NAME AND ADDRESS AREA
The horizontal rules and instructions within the name and address area may be removed and the entire area left blank; no line or instruction can remain in the area. However, the statement regarding use of the IRS label should be retained. The heavy ruled border (when present) that outlines the name, address area, and social security number must not be removed, relocated, expanded, or contracted.
5.2.3 REQUIRED FORMAT
When the name and address area is left blank, the following format must be used when printing the taxpayer's name and address. Otherwise, unless the taxpayer's preprinted label is affixed over the information entered in this area, the lines must be filled in as shown:
- 1st name line (35 characters maximum)
- 2nd name line (35 characters maximum)
- In-care-of name line (35 characters maximum)
- City, State (25 char. max.). one blank char., & ZIP (five
char.)
5.2.4 CONVENTIONAL NAME AND ADDRESS DATA
When there is no in-care-of name line, the name and address will consist of only three lines (single filer) or four lines (joint filer).
Name and address (joint filer) with no in-care-of name line:
JOHN Z. JONES
MARY I. JONES
1234 ANYWHERE ST., APT 111
ANYTOWN, STATE 12321
5.2.5 EXAMPLE OF IN-CARE-OF NAME LINE
Name and address (single filer) with in-care-of name line:
JOHN Z. JONES
C/O THOMAS A. JONES
4311 SOMEWHERE AVE.
SAMETOWN, STATE 54345
5.2.6 SOCIAL SECURITY NUMBER (SSN) AND EMPLOYER IDENTIFICATION NUMBER (EIN) AREA
The vertical lines separating the format arrangement of the SSN/EIN may be removed. When the vertical lines are removed, the SSN and EIN formats must be 000-00-0000 or 00-0000000, respectively
5.2.7 CENTS COLUMN
- You may remove the vertical rule that separates the dollars
from the cents.
- All entries in the amount column should have a decimal point
following the whole dollar amounts whether or not the
vertical line that separates the dollars from the cents is
present.
- You may omit printing the cents, but all amounts entered on
the form must follow a consistent format. You are strongly
urged to round off the figures to whole dollar amounts,
following the official return instructions.
- Where several amounts are summed together, the total should
be rounded off subsequent to the addition (i.e. individual
amounts should not be rounded off for computation purposes).
- When printing money amounts, you must use one of the
following ten- character formats: (a) 0,000,000. (b)
000,000.00
- When there is no entry for a line, leave the line blank.
5.2.8 "PAID PREPARER'S USE ONLY" AREA
On all forms, the paid preparer's information area may not be rearranged or relocated. You may add three lines and remove the horizontal rules in the preparer's address area.
Section 5.3 -- CHANGES PERMITTED TO FORM 1040A GRAPHICS
5.3.1 GENERAL
No prior approval is needed for the following changes (for use with computer-prepared forms only).
5.3.2 LINE 4 OF FORM 1040A
This line may be compressed horizontally (to allow for same line entry for the name of the qualifying child) by using the following caption: "Head of household; child's name" (name field).
5.3.3 OTHER LINES
Any line whose caption takes up two or more vertical lines may be compressed to one line by using contractions, etc., and by removing instructional references.
5.3.4 PAGE 2 OF FORM 1040A
All lines must be present and numbered in the order shown on the official form. These lines may also be compressed.
5.3.5 COLOR SCREENING
It is not necessary to duplicate the colorscreening used on the official form. A substitute Form 1040A may be printed in black and white only, with no color screening.
5.3.6 OTHER CHANGES PROHIBITED
No other changes to the Form 1040A graphics are allowed without prior approval, except for the removal of instructions and references to instructions.
Section 5.4 -- CHANGES PERMITTED TO FORM 1040 GRAPHICS
5.4.1 GENERAL
No prior approval is needed for the following changes (for use with computer-prepared forms only).
5.4.2 LINE 4 OF FORM 1040
This line may be compressed horizontally (to allow for a larger entry area for the name of the qualifying child) by using the following caption: "Head of household; child's name" (name field).
5.4.3 LINE 6c OF FORM 1040
The vertical lines separating columns (1) through (4) may be removed. The captions may be short ened to allow a one-line caption for each column.
5.4.4 OTHER LINES
Any other line whose caption takes up two or more vertical lines may be compressed to one line by using contractions, etc., and by removing instructional references.
5.4.5 LINE 21 -- OTHER INCOME
The fill-in portion of this line may be expanded vertically to three lines.
The amount entry box must remain a single entry.
5.4.6 LINE 40 OF FORM 1040 -- TAX
You may change the line caption to read "Tax" and computer print the words "Total includes tax from" and either "Form(s) 8814", or "Form 4972". If both forms are used, print both form numbers.
5.4.7 LINE 47 OF FORM 1040
You may change the caption to read: "Other credits from Form" and computer-print only the form(s) that apply.
5.4.8 COLOR SCREENING
It is not necessary to duplicate the color screening used on the official form. A substitute Form 1040 may be printed in black and white only, with no color screening.
5.4.9 OTHER CHANGES PROHIBITED
No other changes to the Form 1040 graphics are permitted without prior approval except for the removal of instructions and references to instructions.
CHAPTER 6
FORMAT AND CONTENT OF SUBSTITUTE RETURNS
Section 6.1 -- ACCEPTABLE FORMATS FOR COMPUTER-GENERATED FORMS AND SCHEDULES
6.1.1 EXHIBITS AND USE OF ACCEPTABLE COMPUTER-GENERATED FORMATS
Exhibits of acceptable computer-generated formats for the schedules usually attached to the Form 1040 are shown in the Exhibits section of this revenue procedure.
- If your computer-generated forms appear exactly like the
exhibits, no prior authorization is needed.
- Those who want to computer-generate forms not shown here may
do so, but they must design such forms themselves by
following the manner and style of those in the Exhibits
section of this revenue procedure, and by taking care to
observe other requirements and conditions stated here. The
Service encourages the submission of all proposed forms
covered by this revenue procedure.
6.1.2 INSTRUCTIONS
The formar of each substitute schedule or form must follow the format of the official schedule or form as to item captions, line references, line numbers, sequence, form arrangement and format, etc. Basically, try to make the form look like the official one, with readability and consistency being primary factors. You may use periods and/or other similar special characters to separate the various parts and sections of the form. DO NOT use alpha or numeric characters for these purposes. With the exceptions described in paragraph 6.1.3, all line numbers and items must be printed even though an amount is not entered on the line.
6.1.3 LINE NUMBERS
When a line on an official form is designated by a number or a letter, that designation (reference code) must be used on a substitute form. The reference code must be printed to the left of the corresponding captioned line and also immediately preceding the data entry field even if there is no reference code immediately preceding the data entry field on the official form. If an entry field contains multiple lines but shows the line references only one time on the left and right side of the form, do not use more than the same number of line references on the substitute return.
In addition, the reference code that is immediately before the data field must either be followed by a period or enclosed in parentheses. There also must be at least two blank spaces between the period or the right parenthesis and the first digit of the data field. (See example below.)
6.1.4 DECIMAL POINTS
A decimal point (i.e., a period) should be used for each money amount regardless of whether the amount is reported in dollars and cents or in whole dollars, or whether or not the vertical line that separates the dollars from the cents is present. The decimal points must be vertically aligned when possible.
Example:
5 STATE & LOCAL INC.
TAXES _______ 5 495.00
6 REAL ESTATE
TAXES _______ 6
7 PERSONAL PROPERTY
TAXES _______ 7 198.00
or
5 STATE & LOCAL INC.
TAXES ______ (5) 495.00
6 REAL ESTATE
TAXES _______ (6)
7 PERSONAL PROPERTY
TAXES ______ (7) 198.00
6.1.5 MULTIPLE PAGE FORMS
When submitting multiple page forms, send all pages of the form in the same package. If you are not producing certain pages, please note that in your cover letter.
Section 6.2 -- ADDITIONAL INSTRUCTIONS FOR ALL FORMS
6.2.1 USE OF YOUR OWN INTERNAL CONTROL NUMBERS AND LINES, IDENTIFYING SYMBOLS
Internal control numbers and identifying symbols of the computer preparer may be shown on the substitute, if the use of such numbers or symbols is acceptable to the taxpayer and the taxpayer's representative. If shown, such information must not be printed in the top 1/2" clear area of any form or schedule requiring a signature. With the exception of the actual tax return form (i.e., Forms 1040, 1120, 940, 5500 Series, etc.), you may print in the left vertical and bottom left margins. The bottom left margin you may use extends 3-1/2 inches from the left edge of the form.
6.2.2 DESCRIPTIONS FOR CAPTIONS LINES, ETC.
Descriptions for captions, lines, etc., appearing on the substitute forms may be limited to one print line by using abbreviations and contractions, and by omitting articles, prepositions, etc. However, sufficient key words must be retained to permt ready identification of the caption, line, or item. 6.2.3 DERIVATION OF FINAL TOTALS
Explanatory detail and/or intermediate calculations for derivation of final line totals may be included on the substitute. We prefer that such calculations be submitted in the form of a supporting statement. If intermediate calculations are included on the substitute, the line on which they appear may not be numbered or lettered. Intermediate calculations may not be printed in the right column. This column is reserved for official numbered and lettered lines that correspond to the ones on the official form. If a supporting statement is submitted, intermediate calculations or subtotals may be formatted at the preparer's option.
6.2.4 INSTRUCTIONAL TEXT PRESCRIBED FOR THE OFFICIAL FORM
Text prescribed for the official form, which is solely instructional in nature, e.g., "Attach this schedule to Form 1040," "See instructions," etc., may be omitted from the substitute form.
6.2.5 MIXING OF FORMS ON THE SAME PAGE PROHIBITED
Information for more than one schedule or form may not be shown on the same printout page. Both sides of the paper may be printed for multiple page official forms; but it is unacceptable to intermix single page schedules of forms, except for Schedules A and B (Form 1040), which are printed back to back by the Service.
Schedule E can be printed on both sides of the paper, because the official form is multiple page, with page 2 continued on the back. However, do not print Schedule E on the front page and Schedule SE on the back, or Schedule A on the front and Form 8615 on the back, etc. Both pages of a substitute form must match the official form version it represents, except that the back page may be blank if the Service form only contains the instructions thereon.
6.2.6 IDENTIFYING COMPUTER-PREPARED SUBSTITUTES
Identify all computer-prepared substitutes clearly; print the form designation 1/2" from the top margin and 1 1/2" from the left margin; print the title centered on the first line of print; and print the taxable year and, where applicable, the sequence number on the same line _ to 1" from right margin. Include the taxpayer's name and SSN on all forms and attachments. Also, print the OMB number as reflected on the official form.
6.2.7 NEGATIVE AMOUNTS
Negative (or loss) monetary amount entries should be enclosed in brackets, or signed minus, to assist in the accurate computation and input of form data. On many official forms the Service preprints brackets in selected negative data fields, and these designations should be retained or inserted on affected substitute forms.
CHAPTER 7
OCR FORMS
Section 7.1 -- SPECIAL FORM 1040EZ OPTICAL CHARACTER RECOGNITION/IMAGE CHARACTER RECOGNITION (OCR/ICR) REQUIREMENTS
7.1.1 FORM 1040EZ DESIGNED IN OCR/ICR FORMAT
The Form 1040EZ is designed in OCR/ICR format. The IRS has the capability to machine read this form by optical character recognition/image character recognition (OCR/ICR) equipment. Form 1040EZ data may also be filed electronically or on a 1040PC format return.
An acceptable substitute OCR/ICR Form 1040EZ must generally be an exact replica of the official OCR/ICR reproduction proof with respect to layout, content, and required OCR/ICR characteristics.
7.1.2 PAPER REQUIREMENTS FOR OCR/ICR FORM 1040EZ
The special paper requirements which must be met for the development of a substitute (privately printed) OCR/ICR Form 1040EZ include the following:
_____________________________________________________________________
PROPERTY REQUIREMENTS
_____________________________________________________________________
Color and quality of paper Paper must be white, OCR/ICR
grade bond, with no fluorescent
additives or water marks,
and with zero rag content.
Reflectivity of paper Must be 80% or greater.
Opacity The paper opacity ratio must be
80% or more.
Paper Weight Specified paper weight is 20 1b.
OCR/ICR bond (.0035").
Dirt Must not exceed 10 parts per
million.
Finish (smoothness) Must be between 90 and 160 units
(Sheffield).
Porosity Paper should have a Gurley
reading between 15 and 95.
Gloss Paper with shiny or lustrous
appearance (glossy) should be
avoided.
Size Form trim size must be 8" x 11".
7.1.3 SPECIFIC INK REQUIREMENTS
The specific ink requirements which must be met for this form include the following:
___________________________________________________________________
PROPERTY REQUIREMENTS
____________________________________________________________________
Print Color The face of the form prints in
black and green, the back prints
in black only (70 % screen).
Ink Green ink used must be highly
reflective OCR/ICR type, such as
Flint J-27975, or an exact match.
Black ink used must be
nonreflective.
Face Registration Black to green must be .02" (plus
or minus) both horizontally and
vertically.
Face Screen Forms contain a green-screened
background equal to a 15% tone of
110-line screen. Follow
registration marks on repro-proof
for screen positioning.
Handprinted boxes are included
on Page 1 of the reproduction
proof and should be printed as a
50% value of the recommended
OCR/ICR green ink. Inks used for
handprinted boxes must reflect at
least 90% of the background on
which it is printed as measured
in the visible range.
Face Margins Approximately 2/6" head from top
trimmed edge to screen (1/2" to
black image). 1/6" outside from
trimmed edges to screen.
Back Margins 1/2" head, 5/16" foot, and 5/16"
sides.
Back Screen Back copy should be screened for
70% tone value.
7.1.4 TYPOGRAPHY
Type must be substantially identical in both size and shape with corresponding type on the official form reproduction proof.
7.1.5 PROPER ALIGNMENT AND POSITION OF HANDPRINTED CHARACTERS
To assure proper alignment and position of handprinted characters representing return lines 1 through 10 tax data, they must be handprinted (entered) into the preprinted amount field boxes on the form. A #2 lead wooden pencil, or blue, and/or black ink pen (ball point, fountain, or felt-tipped) is recommended as the writing tool that will consistently provide the required stroke width and print contrast on entered characters.
7.1.6 READING OF HANDPRINTED CHARACTER TECHNIQUES
Reading of handprinted characters requires adherence to the following techniques:
- Enter numeric amount digits carefully and clearly. Fill at
least 2/3 of the individual character box height, keeping the
character within the box with no overlapping or touching
characters. Specific required constraints are shown below.
- When entering "fours", keep the top open.
- When entering "ones", do not use serifs.
- When entering "twos", do not add extra loops.
- All character lines must be connected with no gaps.
7.1.7 NOTE:
All the general and detailed provisions of this revenue procedure apply (in addition to this specific OCR/ICR Section) to the development of substitute OCR/ICR Forms 1040EZ.
Section 7.2 -- COMPUTER-GENERATED ALTERNATIVE RETURNS, 1040PC FORMAT RETURN
7.2.1 INTRODUCTION
The Internal Revenue Service offers an electronic approach for filing individual income tax returns. The 1040PC Format Return is an alternative to the conventional preprinted tax return. The 1040PC is an answer sheet return, generated on a personal computer in a three- column format, that prints only tax data that is input into the software. Tax returns are filed by tax preparers and taxpayers using commercially available tax preparation software packages that include the 1040PC Format Return print option.
7.2.2 1040PC FORMAT RETURNS
1040PC Format Returns are computer-prepared, printed on plain white paper, signed and mailed to the designated processing center, and processed like any other conventionally filed return.
7.2.3 SOFTWARE PACKAGES MUST BE PURCHASED
Preparers, or taxpayers, must purchase IRS-accepted tax preparation software packages that include the 1040PC print option. All that is necessary to participate in 1040PC is a personal computer, accepted software, a printer, and plain white paper. The 1040PC is attractive to tax preparers and taxpayers who might not be interested or capable of electronic filing.
7.2.4 OPTIONS AVAILABLE TO TAXPAYERS
The Direct Deposit option is available to taxpayers filing 1040PC returns. Balance due returns may also be filed using 1040PC. The payment may be forwarded to the Service Center with a separate payment voucher (Form 1040-V).
7.2.5 USE OF THE 1040PC PROGRAM
All software used to generate the 1040PC Format Return must be tested and accepted by the Internal Revenue Service. Testing will validate 1040PC returns generated by the software and that the software program is in compliance with validity and consistency checks in the IRS 1040PC project specifications. Software developers who wish to participate in the 1040PC program must submit Form 9356, Application for Software Developers to Participate in the 1040PC Answer Sheet for Individual Income Tax Returns, to the 1040PC Filing Section.
7.2.6 ACCEPTANCE CODE
Upon successful completion of software acceptance testing, the software developer will be issued a software acceptance code that will be embedded into the software and print on every 1040PC return generated. This is not the same as the Source Code issued by the Substitute Forms Program or the approval number which is generated for OCR Scannable Application Forms for Employee Plans.
7.2.7 REFERENCES/INFORMATION ON THE 1040PC FORMAT RETURN
The Internal Revenue Service believes that 1040PC will prove beneficial to taxpayers, tax preparers, and the Service. For specific information about the alternative computer-generated 1040PC Format Return, refer to Publication 1678. Project 1040PC, Handbook for 1040PC Format Preparers and Publication 1630, Project 1040PC, Specifications for Software Developers. You may also call (202) 283- 0823 or write:
7.3.1 OCR SCANNABLE DOCUMENTS
Forms 4461, 4461-A, 4461-B, 5300, 5303, 5307, 5310-A, 5310-A, and 6406 are OCR scannable documents submitted to key district offices for employee plans matters. They may be submitted as computer-generated substitute forms if the requirements of this section are satisfied.
7.3.2 OCR DATA SHEET REQUIREMENTS
An OCR data sheet must be generated according to the following requirements:
- Set at least 1" margin at top, bottom, and both sides.
- A data element consists of a less than sign (delimiter),
information or at least 5 blank spaces, and a greater than
sign (delimiter). All data elements from page one of the
application forms listed above must be printed on the OCR
data sheet, even if no information is entered between the
delimiters.
- Each data element must start at the left margin.
- One line for each data field, except for employer and plan
name fields which may be two lines. However, only one set of
delimiters may bracket the field, even if the field is on two
lines.
- Each data element must appear on the OCR data sheet in the
same sequence as printed on the preprinted form, reading top
to bottom and from left to right.
- Each data field must be sequentially numbered at left
commencing with 1. See Notice 90-38 for examples of the
acceptable format.
- The data sheet must be printed on 8_" x 11" white nonrecycled
paper suitable for use with printing equipment and
duplicating machines. A photocopy is not acceptable.
Heavyweight bond paper and onion skin paper are not
acceptable.
- Use 10 pitch type in a standard business font (e.g., courier,
elite, pica).
- Add at least two spaces before and after each less than and
greater than sign (delimiters).
- Do not fold or staple the OCR data sheet. It may remain
loose, or be paper or spring clipped to the application.
- At the top of the OCR data sheet add the heading "OCR Data
Sheet, File With Application Form (Enter Form Number),
Approval Number" (leave nine spaces for approval number).
7.3.3 WHERE TO SEND OCR DATA SHEET FOR APPROVAL
The OCR data sheet must be submitted for approval to EP OCR Forms Coordinator, OP:E:EP:FC, Room 2232, 1111 Constitution Ave., NW, Washington, DC 20224.
7.3.4 SUBMISSION REQUIREMENTS
The OCR data sheet must be submitted with a complete word-for- word identical copy of the application form except as described below. This copy may be a photocopy or a computer-generated substitute form. Computer-generated substitute forms may be submitted for approval to the address above. However, except for the OCR data sheet, such approval is not required if the requirements of this revenue procedure are satisfied. If approval is requested, leave nine spaces for the approval number above the OMB approval number.
7.3.5 PROCEDURES FOR FILING THE OCR DATA SHEET
The OCR data sheet replaces the first copy of page 1 of the application which must otherwise be submitted in duplicate. To avoid confusion when generating the OCR data sheet, the following wording should be deleted from page 1 of the application: "File page 1 of the form in duplicate" and "Both copies of this page must be signed". If the Procedural Requirements Checklist is being generated, the following line item statements should be modified as indicated. The question "Has page one been submitted in duplicate" should be modified to read, "Have you submitted the OCR data sheet?", and the question "Have you signed both copies of page 1 of the application?" should be modified to read "Have you signed the application?"
7.3.6 NONSCANNABLE EP APPLICATION FORMS
Nonscannable EP application forms, e.g., Form(s) 5305 and 5306, may be computer generated. They need not be submitted for approval if the requirements of this revenue procedure are satisfied. If approval is desired, these forms may be submitted to the Substitute Forms Coordinator.
CHAPTER 8
MISCELLANEOUS FORMS AND PROGRAMS
Section 8.1 -- PAPER SUBSTITUTES FOR FORM 1042-S
8.1.1 PAPER SUBSTITUTES
Paper substitutes for Form 1042-S. Foreign Person's U.S. Source Income Subject to Withholding, that totally conform to the specifications contained in this procedure may be privately printed without prior approval from the Internal Revenue Service. Proposed substitutes not conforming to these specifications must be submitted for consideration.
8.1.2 TIMEFRAME FOR SUBMISSION OF FORM 1042-S
The request should be submitted by November 15 of the year prior to the year the form is to be used. This is to allow the Service adequate time to respond and the submitter adequate time to make any corrections. These requests should contain a copy of the proposed form, the need for the specific deviation(s), and the number of information returns to be printed.
8.1.3 REVISIONS
Form 1042-S is subject to annual review and possible change. Withholding agents and form suppliers are cautioned against overstocking supplies of the privately printed substitutes.
8.1.4 OBTAINING COPIES
Copies of the official form for the reporting year may be obtained from most Service offices. The Service provides only cut sheets (no carbon interleaves) of these forms. Continuous fan- fold/pin-fed forms are not provided.
8.1.5 INSTRUCTIONS FOR WITHHOLDING AGENTS
Instructions for withholding agents:
- Only original copies may be filed with the Service. Carbon
copies and reproductions are not acceptable.
- The term "Recipient's U.S. taxpayer identification number"
for an individual means the social security number (SSN) or
individual taxpayer identification number (ITIN), consisting
of nine digits separated by hyphens as follows: 000-00-0000.
For all other recipients, the term means employer
identification number (EIN). The EIN consists of nine digits
separated by hyphen as follows: 00-0000000. The taxpayer
identification number (TIN) must be in one of these formats.
- Withholding agents are requested to type or machine print
whenever possible, provide quality data entries on the forms
(that is, use black ribbon and insert data in the middle of
blocks well separated from other printing and guidelines),
and take other measures to guarantee a clear, sharp image.
Withholding agents are not required, however, to acquire
special equipment solely for the purpose of preparing these
forms.
- The "VOID" and "CORRECTED" boxes must be printed at the
bottom left corner of the form, and checked if applicable.
- Substitute forms prepared in continuous or strip form must be
burst and stripped to conform to the size specified for a
single form before they are filed with the Service. The
dimensions are found below. Computer cards are acceptable
provided they meet all requirements regarding layout,
content, and size.
8.1.6 SUBSTITUTE FORMS FORMAT REQUIREMENTS
PROPERTY SUBSTITUTE FORMS FORMAT
REQUIREMENTS
____________________________________________________________________
Printing Privately printed substitute
Forms 1042-S must be exact
replicas of the official forms
with respect to layout and
contents. Only the dimensions of
the substitute form may differ
and the printing of the
Government Printing Office symbol
must be deleted. The exact
dimensions are found below.
Line Entries Line 1 must be present, line 2
may be omitted if it is not
needed. If line 2 is omitted,
also omit line 3.
Columns None of the columns can be
omitted. Each column (a through
h) must be present and in the
exact order. The column for each
payment amount must contain the
appropriate caption.
Color Quality of Paper - Paper For Copy A must be white
Chemical wood bond, or equivalent,
20 pound (basis 17 x 22-500),
plusor minus 5 percent; or offset
book paper, 50 pound (basis 25 x
38-5000). No optical brighteners
may be added to the pulp or paper
during manufacture. The paper
must consist of principally
bleach chemical woodpulp or
recycled printed paper. It also
must be suitably sized to accept
ink without feathering.
- Copies B, C, D (for Recipient),
and E (For Withholding Agent)
are provided in the official
assembly solely for the
convenience of the withholding
agent. Withholding agents may
choose the format, design,
color and quality of the paper
used for these copies.
Color and Quality of Ink All printing must be in a high
quality non-gloss black ink. Bar
codes should be free from picks
and voids.
Typography Type must be substantially
identical in size and shape to
corresponding type on the
official form. All rules on the
document are either 1 point
(0.015") or 3 point (0.045").
Vertical rules must be parallel
to the left edge of the document;
horizontal rules, parallel to the
top edge.
Dimensions - The official form is 8" wide x
5-1/2" deep, exclusive of a _
snap stub on the left side of
the form. The snap feature is
not required on substitutes.
- The width of a substitute Copy
A must be a minimum of 7" and a
maximum of 8", although
adherence to the size of the
official form is preferred. If
the width of substitute Copy A
is reduced from that of the
official form, the width of
each field on the substitute
form must be reduced
proportionately. The left
margin must be 1/2" and free of
all printing other than that
shown on the official form.
- The depth of a substitute Copy
A must be a minimum of 5-1/6"
and a maximum of 5-1/2".
Carbons Carbonized forms or "spot
carbons" are not permissible.
Interleaved carbons, if used,
must be of good quality to
preclude smudging and should be
black.
Other Copies Copies B, C, and D are required
to be furnished forthe
convenience of payees who are
required to send a copy of the
form with other federal and state
returns they file. Copy E may be
desired as a withholding agent's
record/copy.
Assembly If all five parts are present,
the parts of the assembly shall
be arranged from top to bottom as
follows: Copy A (Original) "For
Internal Revenue Service," Copies
B, C, and D "For Recipient," and
Copy E "For Withholding Agent."
- The Schedule K-1 must contain all the items required for use
by the taxpayer.
- The line items must be in the same order and arrangement as
those on the official form.
- Each taxpayer's information must be on a separate sheet of
paper. Therefore, all continuously printed substitutes must
be separated, by taxpayer, before filing with the Service.
- Schedule K-1 for recipients must have instructions for
required line items attached.
- You may be subject to penalties if you file Schedules K-1
with the Service and furnish Schedules K-1 to partners,
shareholders, or beneficiaries that do not conform to the
specifications of this revenue procedure.
- The amount of each partner's shareholder's or beneficiary's
share of each line item must be shown. The furnishing of a
total amount of each line item and a percentage (or decimal
equivalent) to be applied to such total amount by the
partner, shareholder, or beneficiary does not satisfy the law
and the specifications of this revenue procedure.
- If you file Schedules K-1 not conforming to the above
specifications, IRS may consider these as not processable and
return them to you to be filed correctly. You may also be
subjected to the penalty as mentioned.
Section 8.3 -- PROCEDURES FOR PRINTING INTERNAL REVENUE SERVICE ENVELOPES
8.3.1 PROCEDURES FOR PRINTING IRS ENVELOPES
Organizations are permitted to produce substitute tax return envelopes. Use of substitute return envelopes that comply with the requirements set forth in this section will assist in delivery of mail by the U.S. Postal Service and facilitate internal sorting once the envelopes are received at the Internal Revenue Service Centers.
The permanent five-digit ZIP codes must be utilized when mailing returns to the prescribed service center:
SERVICE CENTER ZIP CODE
_________________________________________________
Atlanta, GA 39901
Kansas City, MO 64999
Austin, TX 73301
Philadelphia, PA 19255
Memphis, TN 37501
Andover, MA 05501
Cincinnati, OH 45999
Holtsville, NY 00501
Ogden, UT 84201
Fresno, CA 93888
8.3.2 SORTING OF RETURNS BY FORM TYPE
The sorting of returns by form type is accomplished by the preprinted bar codes on return envelopes that are included in each specific type of form or package mailed to the taxpayer. The 32 bit bar code located to the left of the address on each envelope identifies the type of form that person is filing and assists the Service in consolidating like returns for processing. Failure to use the envelopes furnished by the Service results in additional processing time and effort, and possibly delays the timely deposit of funds, processing of returns, and issuance of refund checks.
8.3.3 SORTING OF RETURNS BY ZIP+4 OR 9 DIGIT ZIP CODES
The Internal Revenue Service will not furnish or sell bulk quantities of preprinted tax return envelopes to taxpayers or tax practitioners. A suitable alternative has been developed that will accommodate the sorting needs of both the IRS and the U.S. Postal Service. The new alternative is based on the use of ZIP + 4 or 9 digit ZIP codes for mailing various types of tax returns to the different area service centers. Essentially, the Postal Service will utilize the last four digits to identify and sort the various form types into separate groups for processing. The list of add-on four digits or + 4 portion of the 9 digit ZIP codes with the related form designations is provided below and is to become a permanent part of the five digit service center ZIP codes shown above.
8.3.4 ADD-ON FOUR DIGITS OR + 4 PORTION OF THE 9 DIGIT ZIP CODES
FORM ZIP + FOUR PACKAGE
__________________________________________________
XXXXX-0001 Reserved
XXXXX-0102 1040
XXXXX-0005 941
XXXXX-0046 940
XXXXX-0018 943
XXXXX-0011 1065
XXXXX-0012 1120
XXXXX-0013 1120S
XXXXX-0014 1040EZ
XXXXX-0015 1040A
XXXXX-0020 5500-CR
XXXXX-0024 5500EZ
XXXXX-0027 990
XXXXX-0031 2290
XXXXX-0044 5500
8.3.5 CHANGES INVOLVING EPMF FORMS (PLAN YEAR 1999)
Beginning July 1, 2000, all Forms 5500 and 5500-EZ (for the 1999 plan year) will be processed by the Pension and Welfare Benefits Administration (PWBA), an agency of the Department of Labor. In addition. Form 5500-C/R has been obsoleted for plan year 1999. Forms 5500 and 5500-EZ should be filed as follows:
IF THE PLAN YEAR IS ... THEN FILE THE FORM WITH ...
____________________________________________________________________
1999 even if the form The PWBA. See the instructions for
used is Forms a prior 5500 and 5500-EZ for the mailing
year form addresses. Do not use the tables in
paragraphs 8.3.1 or 8.3.4.
1998 or earlier The Internal Revenue Service using
the tables in paragraphs 8.3.1 and
8.3.4.
Forms 5500 and 5500-EZ for plan year 1999 will be printed in green drop-out ink. While it is not setting up a program to approve substitute (non-standard) forms, PWBA has announced that it will not reject during the first processing year any 1999 annual return/report filing submitted on an unofficial computer generated version of the form. They have however established the following criteria:
- The form should be the same size as the hand-print form.
- The layout on each page should be the same as the layout on
the approved hand-print form.
- There should be no addition or deletion of words, and no
misspellings or abbreviations (other than exact duplication
of abbreviations on the approved form).
- The font size, spacing, and boxes on the form should be
substantially the same as those used on the approved
hand-print form.
Additional information is available on the PWBA website, http://www.efast.dol.gov.
8.3.6 Reproducible Program is abolished
The Reproducible Program that in past years supplied the envelope Reproduction Proofs was abolished September 30, 1996. The IRS will no longer provide camera copy to practitioners for the production of envelopes. Practitioners must develop their own camera copy.
8.3.7 GUIDELINES FOR HAVING ENVELOPES PREPRINTED
Use of preparer company names, addresses, and logos is permissble as long as prescribed clear areas are not invaded. The government recommends that the envelope stock have an average opacity not less than 89 percent and contain a minimum or 30 percent waste paper. Use or carbon-based ink is essential for effective address and bar code reading. Envelope construction can be of side seam or diagonal seam design. The government recommends that the size of the envelope should be 5-3/4" by 9". Continuous pin-fed construction is not desirable but is permissible if the glued edge is at the top. This requirement is firm because mail opening equipment is designed to slice or otherwise open the bottom edge of each envelope.
8.3.7 ENVELOPES/ZIP CODES
The above procedures or guidelines are written for the user having envelopes preprinted. Many practitioners may not wish to have volumes of the different envelopes with differing ZIP codes/form designations preprinted for reasons of low volume, warehousing, waste, etc. In this case, the practitioner can type or machine print the addresses with the appropriate ZIP codes to accommodate sorting. If the requirements/guidelines outlined in this section cannot be met, then use of only the appropriate five digit service center ZIP code is needed.
Section 8.4 -- PROCEDURES FOR SUBSTITUTE FORM 5471 AND FORM 5472
8.4.1 FORM 5471 AND FORM 5472
This section covers instructions for producing substitutes for:
- Form 5471, Information Return of U.S. Persons with Respect to
Certain Foreign Corporations, and accompanying Schedules J,
M, N, and O.
- Form 5472, Information Return of a 25% Foreign-Owned U.S.
Corporation or a Foreign Corporation Engaged in a U.S. Trade
or Business (Under Sections 6038A and 6038C of the Internal
Revenue Code).
8.4.2 PAPER AND COMPUTER-GENERATED SUBSTITUTES
Paper and computer-generated substitutes for Form 5471 and the accompanying Schedules J, M, N, and O, and Form 5472 that totally conform to the specifications contained in this procedure may be privately printed, but must have prior approval and are subject to annual review from the Internal Revenue Service.
8.4.3 OFFICIAL FORMS CAN BE OBTAINED FROM MOST SERVICE OFFICES
Copies of the official forms for the reporting year may be obtained from most Service offices. The Service provides only cut sheets of these forms. Continuous fan-folded/pin-fed forms are not provided.
8.4.4 QUALITY SUBSTITUTE FORMS
The Service will accept quality substitute tax forms that are consistent with the official forms they represent AND that do not have an adverse impact on our processing. Therefore, only those substitute forms that conform to, and do not deviate from, the corresponding official forms are acceptable.
8.4.5 COMPUTER-PREPARED TAX FORMS
If the substitute returns and schedules meet the guidelines prescribed herein, the Service will (for filing purposes) accept computer-prepared Forms 5471 and 5472 filled in by a computer, word processing equipment or similar automated equipment or a combination of computer-prepared/generated and filled in information. They may be filed separately or attached to individual or business income tax returns.
8.4.6 FORMAT ARRANGEMENT
The specifications for Form 5471 and 5472 are as follows:
- The substitute must follow the design of the official form as
to format, arrangement, item caption, line numbers, line
references, and sequence. It must be an exact textual and
graphic MIRROR image of the official form for it to be
acceptable.
- The filer must use one of the official ten character amount
formats. All entries in the amount column should have a
decimal point following the whole dollar amounts whether or
not the vertical line that separates the dollars from the
cents is present. It must follow a consistent format.
- The reference code must be printed to the left of the
corresponding captioned line and also immediately preceding
the data entry field EVEN if there is no reference code
preceding the data entry field on the official form. The
reference code that is immediately before the data field must
either be followed by a period or enclosed in parentheses.
There also must be at least two blank spaces between the
period or the right parenthesis and the first digit of the
data field.
- The size of the page must be the same as the official form (8
1/2" x 11").
- The acceptable type is "Helvetica".
- The spacing of the type must be 6 lines/inch vertical, 10 or
12 print characters per inch horizontally.
- A 1/2 to 1/4" margin must be maintained across the top,
bottom, and both sides (exclusive of any pin-fed holes).
- The substitute form must be of the same number of pages as
the official one.
- The preprinted brackets in the money fields should be
retained.
- The filer must COMPLETELY fill in all the specified numbers
or referenced lines as they appear on the official form (not
just totals) BEFORE attaching any supporting statement.
- Supporting statements are NEVER to be used until the required
official form they support are first totally filled in
(completed). A blank or incomplete form that refers to a
supporting statement, in lieu of completing a tax return, is
unacceptable.
- Descriptions for captions, lines, etc., appearing in the
substitute forms may be limited to one print line by using
abbreviations and contractions, and by omitting articles,
prepostitons, etc. However, sufficient key words must be
retained to permit ready identification of the caption, line,
or item.
- Text prescribed for the official form, which is solely
instructional in nature, e.g., "Attach this schedule to Form
1040". "See instruction", etc., may be omitted from the form.
8.4.7 FILING INSTRUCTIONS
Instructions for filing substitute forms are the same as for filing official forms.
CHAPTER 9
ALTERNATIVE METHODS OF FILING
Section 9.1 -- FORMS FOR ELECTRONICALLY FILED RETURNS
9.1.1 ELECTRONIC FILING PROGRAM
Electronic filing is a method by which qualified filers transmit tax return information directly to an IRS Service Center over telephone lines in the format of the official Internal Revenue Service forms. The Service accepts both refund and balance due individual tax returns that are filed electronically.
9.1.2 APPLYING FOR THE ELECTRONIC FILING PROGRAM
Anyone wishing to participate in the IRS e-File program for individual income tax returns must submit a Form 8633, Application To Participate in the IRS e-file Program. (Note: For business returns, prospective participants must submit a Form 9041. Application For Electronic/Magnetic Media Filing of Business and Employee Benefit Plan Returns.)
9.1.3 MAILING INSTRUCTIONS
IF AN APPLICATION THEN MAIL IT TO:
FILED IS . . .
____________________________________________________________________
Form 8633 for Individual Internal Revenue Service Andover
Income Taxes (regular mail) Service Center Attn: EFU Acceptance
-- Stop 983 P.O. Box 4099 Woburn,
MA 01888-4099
Form 8633 for Individual Internal Revenue Service Andover
Income Taxes (overnight mail) Service Center Attn: EFU
Acceptance-Stop 983 310 Lowell
Street Andover, MA 05501
Form 9041 for Forms 1065 Internal Revenue Service Andover
Service Center Attn: EFU Acceptance
-- Stop 983 P.O. Box 4050 Woburn,
MA 01888-4050
Form 9041 for Forms 1041 Internal Revenue Service
Philadelphia Service Center Attn:
DP 115 11601 Roosevelt Blvd.
Philadelphia, PA 19154
9.1.4 OBTAINING THE TAXPAYER SIGNATURE
The taxpayer signature does not appear on the electronically transmitted tax return and is obtained by the qualified electronic filer on Form 8453, U. S. Individual Income Tax Declaration for an IRS e-file Return, for Forms 1040, 1040A, and 1040EZ. Form 8453, which serves as a transmittal for the associated non electronic (paper) documents, such as Forms W-2, W-2G, and 1099-R, is a one- page form and can only be approved through the Substitute Forms Program in that format. Forms 8453-OL and 8453-NR serve the same purpose for taxpayers filing through online services and Form 1040- NR filers, respectively. For specific information about electronic filing, refer to Publication 1345, Handbook for Electronic Filers of Individual Income Tax Returns. (Note: For business returns, the electronic/magnetic media participants must use the official Form 8453-E, F or P, or an approved substitute that duplicates the official form in language, format, content, color, and size.)
9.1.5 GUIDELINES FOR PREPARING SUBSTITUTE FORMS IN THE ELECTRONIC FILING PROGRAM
A participant in the electronic filing program who wants to develop a substitute form should follow the guidelines for preparing substitute forms throughout this publication, and send a sample of the form for approval to the Substitute Forms Coordinator at the address in Chapter 2. Forms 8453 prepared using a font where all IRS-approved wording will not fit on a single page will not be accepted as a substitute form. This applies primarily to dot-matrix printers, although forms prepared similarly on laser and inkjet printers will also be rejected. PLEASE NOTE: Use of unapproved forms could result in suspension of the participant from the electronic filing program.
Section 9.2 -- FTD MAGNETIC TAPE PAYMENTS
9.2.1 INSTRUCTIONS FOR REPORTING AGENTS
Publication 1315 provides the requirements and instructions for reporting agents who sumit Federal Tax Deposits (FTD) payment information on magnetic tape. Magnetic tape submissions for FTD can be made for Forms 940, 941, 942, 943, 720, CT-1, 990-PF, 990-T, 990- C, 1042, and 1120.
9.2.2 INSTRUCTIONS FOR BLANKS AND FIDUCIARIES
Revenue Procedure 89-49 (Pub. 1374) provides the requirements and instructions for certain banks and fiduciaries to submit quarterly Form 1041-ES payments on magnetic tape through the Federal Tax Deposit (FTD) system.
Section 9.3 -- EFFECT ON OTHER DOCUMENTS
9.3.1 EFFECT ON OTHER DOCUMENTS
This revenue procedure supersedes Revenue Procedure 98-65, I.R.B. 1998-52.
MEDICAL AND DENTAL EXPENSES
Caution. Do not include expenses reimbursed or paid others.
1 Medical and dental expenses (see page A-1) (1) ______
2 Amount from Form 1040, line 32 (2) _____
3 Multiply line 2 by 7.5% (.075) (3) _____
4 Subtract line 3 from line 1, not less than zero (4) _____
TAXES YOU PAID
5 State and local income taxes (5) _____
6 Real estate taxes (6) _____
7 Personal property taxes (7) _____
8 Other taxes. List type and amount.
___________________________ (8) _____
9 Add lines 5 thru 6 (9) _____
INTEREST YOU PAID
10 Home mortgage interest and points
reported to you on Form 1098 (10) _____
11 Home mtg int not reported on Form 1098.
If to seller, person's name, id no.,
and address:
___________________________
___________________________
___________________________ (11) _____
12 Points not reported to you on Form 1098 (12) _____
13 Investment interest. Att Form 4952
if req. (13) _____
14 Add lines 10 thru 13 (14) ______
GIFTS TO CHARITY
15 Gifts by cash or check (15) _____
16 Other than cash or check. If over $500,
you MUST attach Form 8283 (16) _____
17 Carryover from prior year (17) _____
18 Add lines 15 thru 17 (18) _____
CASUALTY AND THEFT LOSSES
19 Casualty or theft loss(es) from Form 4684 (19) _____
JOB EXPENSES & MOST OTHER MISCELLANEOUS DEDUCTIONS
20 Unreim employee exp (Form 2106) ______
_______________________________ ______
_______________________________ ______ (20) _____
21 Tax preparation fees (21) _____
22 Other expenses:
_______________________________ ______
_______________________________ ______ (22) _____
23 Add lines 20 thru 22 (23) _____
24 Amount from Form 1040, line 32 (24) _____
25 Multiply line 24 by 2% (.02) (25) _____
26 Subtract line 25 from line 23, not
less than zero (26) _____
OTHER MISCELLANEOUS DEDUCTIONS
_____ ___________________________ ______ (27) _____
TOTAL ITEMIZED DEDUCTIONS
28 If Form 1040, line 32 more than $114,700
($57,350 MFS), see page A-5. Else add right
column of lines 4-27 (28) _____
D260 For Paperwork Reduction Act Notice, see Form 1040
Instructions.
Note. If you had over $400 in taxable interest, you must also
complete Part III.
Part 1 Interest
1 List name of payer. If any interest is from a seller-financed
mortgage and the buyer used the property as a personal residence, see
page B-1 and list this interest first. Also, show that buyer's social
security number and address.
(See page B-1 and the instructions for Form 1040, line 8a.)
Note. If you received a Form 1099-INT, Form 1099-OID, or substitute
statement from a brokeage firm, list the firm's name as the payer and
enter the total interest shown on that form.
_______________________________ (1) _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
Less tax-exempt interest ___ To Form 1040, Line 8b
2 Add the amounts on line 1 (2) _____
3 Excludable savings bond interest from Form 8815 (3) _____
4 Subtract line 3 from line 2 To Form 1040, line 8a (4) _____
Part II -- Dividend Income Amount
5 Dividend income (include capital gain dist,
nontaxable dist, etc.)
_______________________________ (5) _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
_______________________________ _____
6 Add the amounts on line 5 (6) _____
7 Capital gain distributions (7) _____
8 Nontaxable distributions (8) _____
9 Add lines 7 and 8 (9) _____
10 Subtract line 9 from line 6. To Form 1040, line 9 (10) _____
Part III - Foreign Accounts and Foreign Trusts
If you had over $400 of interest or dividends OR had a foreign
account or were a grantor of, or a transferor to, a foreign trust,
must complete:
11a At any time during 1995, did you have an interest in or a
signature authority over a financial account in a foreign
country (such as a bank account, securities account, or other
financial account)? ______
b If Yes, name of foreign country. _______________________
12 Were you the grantor of, or transferor to, a foreign trust that
existed during 1995, whether or not you have any beneficial
interest in it? If Yes, you may have to file Form 3520, 3520-A,
or 926 ______
D260 For Paperwork Reduction Act Notice, sea Form 1040
Instructions.
Company: ___________________________________
Contact: ___________________________________
Phone:______________________________________
Fax:________________________________________
Source Code: _______________________________
Approved Approved Must be Form Comments
with Resubmitted Number
Corrections
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
Authorized Name: ___________________________
Title: _____________________________________
Reviewer's Name: ___________________________
Telephone: _________________________________
Date: ______________________________________
EXHIBIT L-1 -- LIST OF FORMS REFERRED TO IN REVENUE PROCEDURE
FORM TITLE
____ _____
720 Quarterly Federal Excise Tax Return
940 Employer's Annual Federal Unemployment (FUTA) Tax
Return
940-EZ Employer's Annual Federal Unemployment (FUTA) Tax
Return
941 Employer's Quarterly Federal Tax Return
941 Sch. B Employer's Record of Federal Tax Liability
943 Employer's Annual Tax Return for Agricultural
Employees
945 Annual Return of Withheld Federal Income Tax
945-A Annual Record of Federal Tax Liability
990-C Farmers' Cooperative Association Income Tax Return
990-PF Return of Private Foundation or Section 4947(a)(1)
Nonexempt Charitable Trust Treated as a Private
Foundation
990-T Exempt Organization Business Income Tax Return (and
proxy tax under section 6033(e))
1040 U.S. Individual Income Tax Return
1040-ES Estimated Tax for Individuals
1040A U.S. Individual Income Tax Return
1040EZ Income Tax Return for Single and Joint Filers with No
Dependents
1040-NR U.S. Nonresident Alien Income Tax Return
1040PC 1040PC Format U.S. Individual Income Tax Return
1041 U.S. Income Tax Return for Estates and Trusts
1041-ES Estimated Income Tax for Estates and Trusts
1042 Annual Withholding Tax Return for U.S. Source Income
of Foreign Persons
1042-S Foreign Person's U.S. Source Income Subject to
Withholding
1065 U.S. Partnership Return of Income
1096 Annual Summary and Transmittal of U.S. Information
Returns
1098 Mortgage Interest Statement
1099-A Acquisition or Abandonment of Secured Property
1099-B Proceeds from Broker and Barter Exchange Transactions
1099-C Cancellation of Debt
1099-DIV Dividends and Distributions
1099-G Certain Government and Qualified State Tuition
Payments
1099-INT Interest Income
1099-MISC Miscellaneous Income
1099-OID Original Issue Discount
1099-PATR Taxable Distributions Received from Cooperatives
1099-S Proceeds from Real Estate Transactions
1120 U.S. Corporation Income Tax Return
2290 Heavy Vehicle Use Tax Return
3468 Investment Credit
3975 Tax Professionals Annual Mailing List Application and
Order Blank
4136 Credit for Federal Tax Paid on Fuels
4461 Application for Approval of Master or Prototype and
Regional Prototype Defined Contribution Plan
4461-A Application for Approval of Master or Prototype and
Regional Prototype Defined Benefit Plan
4461-B Application for Approval of Master or Prototype Plan,
or Regional Prototype Plan (Mass Submitter Adopting
Sponsor)
5300 Application for Determination for Employee Benefit
Plan
5303 Application for Determination for Collectively
Bargained Plan
5305 Individual Retirement Trust Account
5306 Application for Approval of Prototype or Employer
Sponsored Individual Retirement Account
5307 Application for Determination for Adopters of Master
or Prototype, Regional Prototype or Volume Submitter
Plans
5310 Application for Determination Upon Termination
5310-A Notice of Plan Merger or Consolidation, Spinoff, or
Transfer of Plan Assets or Liabilities; Notice of
Qualified Separate Lines of Business
5498 Individual Retirement Arrangement Information
5500 Annual Return/Report of Employee Benefit Plan (With
100 or more participants)
5500 C/R Return/Report of Employee Benefit Plan (With fewer
than 100 participants)
5500-EZ Annual Return of One-Participant (Owners and Their
Spouses) Retirement Plan
6406 Short Form Application for Determination For Minor
Amendment of Employee Benefit Plan
8109 Federal Tax Deposit Coupon
8109-B Federal Tax Deposit Coupon
8453 U. S. Individual Income Tax Declaration for an IRS
e-file Return
8453-E Employee Benefit Plan Declaration and Signature for
Electronic/Magnetic Media Filing
8453-F U.S. Estate or Trust Income Tax Declaration and
Signature for Electronic and Magnetic Media Filing
8453-NR U.S. Nonresident Alien Income Tax Declaration for
Magnetic Media filing
8453-OL U.S. Individual Income Tax Declaration for an e-file
Online Return
8453-P U.S. Partnership Declaration and Signature for
Electronic and Magnetic Media Filing
8633 Application to Participate in the IRS e-file Program
9041 Application for Electronic/Magnetic Media Filing of
Business and Employee Benefit Plan Returns
CT-1 Employer's Annual Railroad Retirement Tax Return
W-2 Wage and Tax Statement
W-2G Certain Gambling Winnings
W-3 Transmittal of Income and Tax Statements
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor the full text of Rev. Proc. 98-65, 1998-52 IRB 40, see Doc 99-265
- Code Sections
- Subject Areas/Tax Topics
- Index Termsreturnsreturns, substitute
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-8426 (41 original pages)
- Tax Analysts Electronic Citation2000 TNT 58-13