PDF document

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                                                   Rev. 9/28/17 
     Department of 
     Taxation 
Ohio 

 Scan Specifications for the Ohio

 Universal Payment Coupon (UPC)

  for the Following Vouchers:

  IT 1041P, IT 1140P, IT 4708P,

 IT 1041ES, IT 1140ES, IT 4708ES

 •••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 

      Important Notes

 The following document contains grids for placement of information on 
 this specific tax form. To accurately print, do not reduce the size, rotate 
 or center this document. Doing so jeopardizes the integrity of the grid. 
 When printing from Adobe Reader, select “None” for “Page Scaling,” 
 which is under “Page Handling.” 

 The UPC is applicable for all tax years.

 These vouchers for the UPC must be completed and submitted for 
 approval no later than Nov. 28, 2017. 
 •••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 

       Ohio Department of Taxation

                                 4485 Northland Ridge Blvd.

                                 Columbus, OH 43229

                                 tax.ohio.gov

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Ohio Department of Taxation Scannable Tax Forms
1. Introduction:
The Ohio Department of Taxation (ODT) prescribes the format of Ohio tax returns and forms.
The department’s primary objective is to ensure that the tax forms are compatible with the
department’s automated remittance processing systems and can be processed in an efficient,
accurate and economical manner.

These guidelines are for computerized tax processors, software developers, computer
programmers, commercial printers,and others who develop and use substitute and reproduced
tax forms.

2. Definitions:
2.01 Substitute Tax Forms –
Aform other than the official ODTform that is computer-produced, computer-programmed
or commercially typeset and printed. ODT must be able to process substitute tax forms
in the same manner as the official forms. Substitute tax forms that are electronically
produced must duplicate the appearance and layout of the official form including size of
margins, special keying symbols and line numbers.

2.02 Facsimile (Text Mode) Forms –
For filing purposes, ODT does not accept dot matrix facsimile signature returns and
schedules. They do not contain the data-entry symbols and other requirements necessary
for processing. Companies must clearly print in the top margin of electronically processed
text mode forms: “DO NOT FILE THIS FORM.”

2.03 Scannable Tax Forms –
The computer-prepared scannable forms are similar to the official ODT tax forms with
the following exceptions: 1) the taxpayer-entity information layout and 2) a scanline that
contains the taxpayers’ tax data.

2.04 Reproduced Tax Forms –
Reproduced tax forms are photocopies of the official ODT forms. ODT accepts
reproductions of official forms if the reproductions are:

1) Facsimiles ofthe official form produced by photo-offset,photoengraving,photocopying
or other similar reproduction processes;
2) Printed in black ink on white paper of substantially the same weight, texture and quality
as the official forms;
3) Legible in both the original text of the form and the filled-in data; AND
4) The same dimensions as the official form, including the paper and the image produced on it.

ODT accepts one-sided reproduced forms even if the official form is two-sided. However,
ODT prefers two-sided reproduced forms that result in the same page arrangements as
the official form. You may not file reproduced tax forms that do not meet the preceding
guidelines. Reproduced tax forms that deviate from the official forms are considered
substitute tax forms.

2.05 ID Field –
The area where the name, address, account number/Social Security number (SSN) are printed.

2.06 Intelligent Character Recognition (ICR)-Readable Fields –
Fields read using ICR technology.

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2.07 Line Item Text –
The text, including item numbers, specifying the information to be entered into a data field.

2.08 Optical Character Recognition (OCR)-Readable Field –
Scanline field read using OCR technology.

2.09 Record Layout –
A6-line-per-inch vertical (row) and 10-characters-per-inch horizontal (column) spacing
grid, specifying the exact placement of all fields and characters on the facsimile form, is
provided with each form specification to assist in proper spacing and alignment.

2.10 Data Field –
The specific space on the form where a numeric figure is entered.

3. Specifications:
3.01 Field Length –
Each form must contain the exact number of ID fields, line item texts and data fields, as
the department-issued form.

3.02 Name and Address –
Name and address must be placed in the row and column specified in the grid format
provided with each form.

3.03 Account/SSN –
The account or SSN(s) must be printed with spaces in the exact locations specified in
the record layout.

3.04 Scanline Font –
The OCR scanline must be printed using a fixed 10-pitch, OCR-A (12-point size) font.
The use of Courier or OCR-B font is not permitted.

3.05 Scanline Position –
ODT remittance scanline reads from right to left. The bottom of the characters in the scanline
must be ½ of an inch from the bottom edge of the form and 1½ inches from the right edge.
See grid layout and Scanline Specifications Format for exact location of scanline.

3.06 ICR –
Dollar signs ($) are not permissible in ICR-readable fields. Commas and periods are not
allowed as separators between the digits in ICR-readable fields. ICR fields are defined
in the record layout of each form.

3.07 Total Remittance Field –
This is the remittance line on the form that shows the tax due amount and payment
submitted with the form. This field is read by the Courtesy Amount Reader (CAR) on
our remittance-processing equipment and requires a dollar sign ($) followed by a space
preceding the remitted amount. The total remittance field must also include a decimal
point to separate the dollar and cents digits. (Example: $ 12345.00)

3.08 OCR/ICR Fields –
Underlining or enclosing OCR/ICR readable data fields is not acceptable nor are vertical
bars to be used to separate dollar and cents fields.

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3.09 Finished Form Size –
Form size is as specified in the grid layout for each form. Extraneous borders are not
permitted. Edges MUST be trimmed to meet specifications. DO NOTHAND-CUTBOTTOM
OR RIGHT SIDE OF FORM.

3.10 Paper Requirement –
The paper must be white, high-quality bond paper with a minimum weight between 20
and 24 pounds.

3.11 Back of Form –
Forms must be printed on one side only, unless the form is a two sided form. If two-sided,
see section 2.04.

3.12 Inks –
Forms must be printed using black ink, non-MICR (non-ferrous) ink or toner.

3.13 Shading –
The use of shading or solid black areas for sidebars, headings or other areas is not
permitted unless specified on tax return samples.

3.14 Reference Marks –
On all scannable returns and vouchers there are target marks on the form.Exactlocations
of the target marks are listed on the grid layout for each form. Target marks must be a
solid black box and should be .2”W x .167”H.

3.15 NEWfor2017/2018vouchers:SoftwareDeveloperIdentification–
The software developer identification is a two-digit vendor registration number (VRN)
that will be assigned to each developer. The identification will be assigned to you by the
Ohio Department of Taxation. The two-digit VRN refers to the developer who designs
the software to perform the tax calculations and to the developer who designs the form
templates. The VRN must be printed on each document in the exact area specified on
the form grid. The use of a standard font size is acceptable. This is the same two-digit
number assigned to you on your full-page scannable forms. For any questions or
VRN assignments, email: Forms@tax.state.oh.us

4. Testing:
All documents must be tested on ODT equipment before production runs. The ODT requests
a certain amount (see section 9 for quantities) of test samples (cut to exact size) with the
appropriate scanline and all data fields filled. Test documents must be submitted for approval
to:

Ohio Department of Taxation
Forms Unit
4485 Northland Ridge Blvd.
Columbus, OH 43229

Note: When submitting your forms for approval, include form STF – Approval Request for
Scannable Tax Forms with your submission. This will allow us to communicate any required
changes to a contact person within your organization.

5. Approval Process:
After you have submitted approval form STF, the Forms Unit confirms receipt by e-mail. Allow
at least two weeks for the Forms Unit to review and approve/reject your submission. The
Forms Unit sends notification of your approval status by e-mail when your submittal has been
reviewed and tested.

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6. Check Digit Routine (Modulus 10) For Scanline

  1)          Multiply each digit of the number by 1 or 2, starting from the left and going to the
              right. Start with a 1 then 2, and continue this pattern to the end of that
              number.
    2)        Add all the digits together. Do not add the sum of the totals. For example, if the
              numbers are 1, 3, 4 and 19 your answer is: 1 + 3 + 4 + 1 + 9 = 18.
    3)        Divide the total from the digits by 10.
    4)        Subtract the remainder from 10. The answer is your check digit. If the  
              remainder is zero, the check digit is always zero.

 Note:   This same procedure is followed for all check digit calculations throughout these  
               specifications. 

Example: 

Check digit calculation for FEIN and form code (tax type): 
 
Step 1 – Multiply each digit in the number by weights 121212.

       1 2 3 4 5  6  7  8  9  (FEIN)                                          9    9  9              (form code - tax type) 
  X  1  2  1  2 1  2  1  2  1                                            X    X2             111  22 
     1  4  3  8  5  12 7 16 9                                     2  10 9    180      918

Step 2 – The digits of the individual products are summed. 

         1 + 4 + 3 + 8 + 5 + 1 + 2 + 7 + 1 + 6 + 9 = 47                        9 + 1 + 8 + 9 = 27 

Step 3 – Divide the sum by the modulus (10):

                                               4 (quotient)                                             2 (quotient)
                    (Modulus) 10                 47 (sum)                     (Modulus) 10            27   (sum)
                                  40                                                                   20
                                               7 (remainder)                                           7  (remainder) 

Step 4 – To compute the check digit:

   Modulus – Remainder = Check Digit                          Modulus – Remainder = Check Digit

   10 - 7 =  3  (This is the check digit.)                    10 - 7 =             3  (This is the check digit.)

Step 5 – Append a space and the check digit to the right of the number: The complete form for 
the FEIN is 123456789 3 and for the form code is 999 3.

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7.Form Name, Form Code (Tax Type) and Its Check Digit

                                             Form Code                   
   Form Name                                                             Check Digit 
                                             (Tax Type) 

   IT  1041P (Estates)                       847                          7 

   IT  1041P (Trust)                         850                          1 

   IT  1140P                                 844                          0 

   IT  4708P                                 841                          3 

   IT  1041ES (Estates)                      854                          7 

   IT  1041ES (Trust)                        855                          6 

   IT  1140ES                                853                          8 

   IT  4708ES                                852                          9 

8.Form Name and their Mailing Address

          Form Name                              Mailing Address 
                                             Ohio  Department of Taxation 
IT 1041P (Estates),   IT 1041P (Trust),      
                                                        P.O. Box 2619   
IT 1041ES (Estates) &   IT 1041ES (Trust) 
                                             Columbus, OH 43216-2619                                     
                                             Ohio  Department of Taxation 
      IT 1140P &   IT 1140ES                        P.O. Box 181140   
                                             Columbus, OH 43218-1140 
                                             Ohio  Department of Taxation 
      IT 4708P &   IT 4708ES                        P.O. Box 181140   
                                             Columbus, OH 43218-1140

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9.Scanline Specifications Format:           UPC (All years)             Size: 8.5” X 3.667”
        This UPC is for the following vouchers: IT 1041P, IT 1140P, IT 4708P, IT 1041ES, IT 1140ES and IT 4708ES.

                                                                  Number             Character 
 Description 
                                                                of Positions         Length

 Form Code (Tax Type)                                               1-4                3 
 Check Digit for Form Code                                          5-6                1 
 Key Identifier                                                     7-9                2 
 Key Value                                                         10-24               14 
 Check Digit for Key Value                                         25-26                  1
 Receive Date                                                      27-33               6
 Check Digit for Receive Date                                      34-35               1 
 Form Type                                                         36-38               3 

 Placement of the Scanline: Start on line 63 at position 33 and end at position 70. Blank spaces 
 must be as noted. Print zeros in fields that contain  no data. The scanline font is OCR-A(12-point  
 size), 10 pitch (pica spacing). 
  
 Example:           999 3 08 01234567891217 6 000000 0 555
                                                                           Important Note: 
                                                                           Make sure that there is  
                    1111          l  l  l l  l l                           no masking of numbers, 
                                                                                                                  
                    1   2 3   4.1 4.2      4.3     5    6     7   8
                    ITill         D        DD D             DD             except where specified. 
                                              4.4 

1. Form Code: See section 7 for all form codes. (3 digits and a space)
 
2. Check Digit for Form Code: (1 digit and a space) See section 7 for the check digits per form code.
3. Key Identifier: (2 digits and a space)
          a) If the Key Value is payment from a Federal Indentification Number (FEIN), then the Key Identifier is "08."
    b) If the Key Value is payment from a Social Security Number (SSN), then the Key Identifier is "09."
4. Key Value: (14 digits and a space)
    4.1: The first digit is always a zero. 
  4.2:The    second through the tenth digit is the FEIN or SSN.
  4.3:The    eleventh and twelfth digits represent the period end month (MM).
  4.4:The    thirteenth and the fourteenth digits represent the period end year (YY).
5. Check Digit for Key Value (1 digit and a space) See section 6 for Modulus 10 calculation.
6. Receive date: This will remain "000000" for on all vouchers. (6 digits and a space)
7. Check Digit for Receive date: This will remain "0" for on all vouchers. (1 digit and a space)
8. Form Type: This will remain a constant “555” on all vouchers. (3 digits)
Note:  All forms codes, key identifiers, SSN, FEIN and period end dates in the key value (MM 
& YY) must be represented in a minimum of 55 test samples (75 test samples is the maximum 
amount) with at least two different names and addresses. For those of you that may be creating the 
UPC for only the IT  1041Pand     IT1041ES,  submit a minimum of 15 test samples (20 maximum).                     
Special Note: The period end date (MMYY) always represents  the period end of the entire tax 
year, whether it is a calendar year or a fiscal year. If you are making a payment for either the first, 
second, third or fourth quarter estimated income tax, your period end date would be the same 
for all of the quarters.

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                                                      UPC for Pass-Through Entity/Fiduciary Income Tax 

                                                                                                                                                        4 
     ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39q40 41 42 43 44 45 I 46 I 47 I 48 I 49I 50I 51I  I 52 I 53 I 54 I 55I 56I 57I 58I  I 59 I 60 I 61 I 62I 63I 64I  I 65 I 66 I 67 I 68 I 69I 70I 71I  I 72 I 73 I 74 I 75I 76I 77I  I 78 I 79 I80 81 82 83 84    85 
  45 I I I I I I I I              I I I I I                                                                                                                                                                                                                                                                                           I I I 
  46       I  I  I  I 
             Ohio Universal Payment Coupon (UPC)
1 47         Pass-Through Entity/Fiduciary Income Tax                                                       Rev. 9/17 
                                           v                                                                                                                           Reporting Periodv                                   (Period End Date): 
0-48         FormlName1                 vXXXXXXXXXXXXXXXXXX                                                                                                   \v'I                                                                                                                     99/99/9999• 
  50 -----                           999)                                                                                                                              XXXX:                 XXXXX6789 
  49         Form Code (
                                                                                                                                                                       Key ID:
  51                                                                                                                                                                                          01234567891217 
2 
  52 ~ Any CorporationXXXXXXXXXXXXXXXXXXXX                                                                                                                                                           Do NOTI                       fold check or voucher.                                                                                                                5 
  53 
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 
0-54                                                                                                                                                                                                                   ~ II II  II                                                                                                                                 K) 
  55         1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                                                                                                        Vendor’s 
  56         Any CityXXXXXXXXXXXX, US 12345-2345                                                                                                                                                     IRegistration11111111199                            I 
                                                                                                                                                                                                        Number 
  57 
  58           • Do-  NOT staple or paper clip. 
               • Do NOT send cash. 
  59           • MakeI I payment payable Ohioto:      Treasurer of State 
  60           • Mail this voucher and payment Ohioto:v     Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321X-XXXXAmount of 
                                     ~ 
  61                                                                                                                                                                                     Payment                       ~ $ 12345678.00 
3 62 
0-63                                                                                         999 3 08 01234567891217 6 000000 0 555 X X                 X                                                               X X                                       X X                            
     ----------
  64 
  65         • 
  66 

     1   Populate with Form Name that the voucher represents. See section 7 for the list of form names. 

     2   Populate with Form Code that the voucher represents. See section 7 for the list of form codes. 
         Populate with correct mailing address based on the form name. See section 8 for the list of form names and
     3   their corresponding mailing address. 
     4   Populate the “XXXX” with either with “FEIN” or “SSN” depending on the type of account number. 
     5   Mask the first five digits of the FEIN or SSN.

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                                 UPC for Pass-Through Entity/Fiduciary Income Tax 

Ohio Universal Payment Coupon (UPC)
Pass-Through Entity/Fiduciary Income Tax             Rev. 9/17 
                                                               Reporting Period (Period End Date): 
Form Name              XXXXXXXXXXXXXXXXXX                                                                                        99/99/9999• 
Form Code (999)                                                XXXX:                                        XXXXX6789 
                                                               Key ID: 01234567891217 

Any CorporationXXXXXXXXXXXXXXXXXXXX                                                                         Do NOT fold check or voucher. 
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 
1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                         Vendor’s 
Any CityXXXXXXXXXXXX, US 12345-2345                                                                         Registration 99
                                                                                                            Number 

  • Do NOT staple or paper clip. 
  • Do NOT send cash. 
  • Make payment payable to: Ohio Treasurer of State 
  • Mail this voucher and payment to: Ohio Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321X-XXXX Amount of 
                                                                                                            Payment      $ 12345678.00 
                                                                                                                    .. 
                                                     999 3 08 01234567891217 6 000000 0 555 X X X                    X X    X X   

•

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                                 UPC for Pass-Through Entity/Fiduciary Income Tax 

Ohio Universal Payment Coupon (UPC)
Pass-Through Entity/Fiduciary Income Tax                                          Rev. 9/17 
                                                                                                                                               • 
Form Name                                                                                               Reporting Period (Period End Date):  99/99/9999
Form Code (999)                                                                                         XXXX: XXXXX6789
                                                                                                        Key ID:  01234567891217

                                                                                                                 Do NOT fold check or voucher. 

                                                                                                                 Vendor’s 
                                                                                                                 Registration 
                                                                                                                 Number 

  • Do NOT staple or paper clip. 
  • Do NOT send cash. 
  • Make payment payable to: Ohio Treasurer of State 
  • Mail this voucher and payment to: Ohio Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321  -XXXXX Amount of 
                                                                                                              Payment 
                                                                                                                      .. 

•

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