Other Substitute Return Specifications
(Sales Tax, Withholding, etc…)
September 2022
tax.idaho.gov
|
Other Substitute Return Specifications
(Sales Tax, Withholding, etc…)
September 2022
tax.idaho.gov
|
| Contents Introduction ..............................................................................................................................................................2 Approval for Reproduced or Substitute Tax Returns ............................................................................................... 2 Helpful Hints ........................................................................................................................................................3 Coupon-Size Tax Returns ........................................................................................................................................ 3 Full-Page Tax Returns ............................................................................................................................................. 3 Samples of Coupon and Full-Page Returns ............................................................................................................. 4 Full-Page Return with Scan Line ............................................................................................................................ 5 Scannable Returns ................................................................................................................................................... 6 Page Orientation ...................................................................................................................................................... 6 Portrait ................................................................................................................................................................. 6 Landscape ............................................................................................................................................................ 6 Margins ................................................................................................................................................................... 6 Shading .................................................................................................................................................................... 6 Form Fonts .............................................................................................................................................................. 6 Keying Symbols and Line Numbers ....................................................................................................................... 6 1-D Barcode ............................................................................................................................................................ 7 OCR Scan line ......................................................................................................................................................... 8 Filing Cycle Table ................................................................................................................................................... 9 Check Digit Validation .......................................................................................................................................... 10 Name Control Guidelines ...................................................................................................................................... 12 Individual Name Control Samples ..................................................................................................................... 12 Business Name Control Samples ....................................................................................................................... 12 EPB00062 1 |
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Introduction
The Idaho State Tax Commission (ISTC) accepts substitute or reproduced tax forms. These forms must
meet the requirements of ISTC’s original forms. ISTC has established these guidelines and standards for
software developers, computer tax processors, business forms companies, and any other individual or
business that plans to market, distribute, or file substitute or reproduced tax forms.
Approval for Reproduced or Substitute Tax Returns
A company that develops any substitute return must get approval from ISTC before releasing or
distributing the substitute return to its customers or clients. Any changes to the return by the developer
after the original approval must be resubmitted for additional approval.
In an effort to protect confidential taxpayer information, ISTC will not send out Employer Identification
Numbers (EIN) and Social Security Numbers (SSN) on ISTC generated documents. A ten-digit reference
number will be used for all permit-based documents that are mailed by ISTC. All substitute tax returns
from vendors are still expected to have the EIN and SSN number placed according to the specifications
listed below.
Initial and all subsequent Substitute Document test submissions must include the complete set of
submissions that have not yet been authorized. Partial submission sets will not be accepted.
The approval process begins with a visual verification of all scan lines, margins, data fields, barcode
validation, and anchor placement to quickly identify layout errors. The approval process is completed
through our imaging equipment for intelligent character recognition, system validation, and check digit
verification.
Developers will receive notification of their forms results within 10 business days. All reviewed returns
will be faxed or emailed with a statement indicating approval or notice of required changes.
When applicable, please adhere to the NACTP standards: http://www.nactp.org
Submission of Two Data-Filled Scenarios Per Form Type:
When you create your substitute documents for submission, it is required that you use the data in the test
pack to populate the data on the form and to create the corresponding scan line for each form. Test
packets are located on the State Exchange System (SES) in tax year 2022.
ID-VP Income Tax Voucher Payment, ID-PTE-01, ID Form 51, ID Form 41ES,
ID Form 850, ID form 910, ID Form 967
Authorization of your substitute document will be contingent on:
• Correct scan lines that match the scenarios in the test plan
• Forms that meet the specifications listed in this document.
Substitute forms will not be accepted by fax. Submit all substitute forms in PDF form to:
substituteforms@tax.idaho.gov
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Helpful Hints
• Substitute returns must contain all current data elements included on the state-provided form.
• Substitute returns must be proofread prior to submission to the state.
• Substitute forms must include your NACTP vendor ID number and the form version date.
• You may reproduce any Idaho scannable tax return that has been offered in our LOI. The
reproductions must be identical to the official Tax Commission returns.
• The Tax Commission will verify accuracy of line references, data dots, boxes, and any reference to
percentages. The Tax Commission will check the revision dates, header of the returns, form name,
year, response boxes, and barcodes for accuracy. The Tax Commission won’t verify verbiage or
spelling.
Coupon‐Size Tax Forms
• Form 41ES – Payment of Estimated Idaho Business Income Tax
• Form 51 – Payment of Estimated Idaho Individual Income Tax
• Form 850 – Idaho Sales and Use Tax Return
• Form 910 – Idaho Withholding Payment Voucher
• Form 1250 – Greater Boise Auditorium Sales Tax Return
• Form 3550 – Amusement Device Tax Return
• Form 3950 – E911 Prepaid Wireless Fee Return
• Form 4150 - Idaho Falls Auditorium Sales Tax Return
• Form 4250 - Pocatello-Chubbuck Auditorium Sales Tax Return
• Form PTE-01 - Income Tax Withheld for an Individual Nonresident Owner of a Pass-through Entity
• Form ID-VP – Idaho Income Tax Voucher Payment
• Idaho requires scanlines on the ID-VP.
• Client copies (no scanline and masked SSN on every voucher form) must have
“Client Copy – Do not file” watermarked.
Full‐Page Tax Forms
• Form 967 – Annual Withholding Report
• Form 1152 – Idaho Travel and Convention Tax Return
• Form 1350 – Tobacco Products Tax Return
• Form 1450 – Distributor’s Fuel Tax Report
• Form 1550 – Cigarette Tax Return
• Form 1650 – Beer Wholesalers and Breweries Tax Return
• Form 1754 – Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer Over 5%
Alcohol by Volume Tax Return
• Form 3150 – International Fuel Tax Agreement (IFTA) Return
• Power of Attorney
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Samples of Coupon and Full‐Page Return
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Full‐Page Return with Scan Line
Note: The placement of boxes on substitute scannable returns must be placed and measured exactly as shown on
the original return.
8 ½"
11"
¼"
¼"
½"
¼"
½ " ½ "
Note: not to scale
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Scannable Returns
Tax Commission full-page tax returns are optically read on high-speed scanners. Original returns should
always be submitted. All optically scanned full-page returns have a large box for tax due/refund
amounts.All characters and numbers must be centered within each box. All substitute returns should
be printed on a laser printer if possible. Returns printed on ink jet or dot matrix printers may be rejected
if processing is adversely affected.
Page Orientation
Page orientation is as follows:
Portrait
• Form 967 – Idaho Annual Withholding Report
• Form 1152 – Idaho Travel and Convention Tax Return
• Form 1350 – Tobacco Products Tax Return
• Form 1550 – Cigarette Tax Return
• Form 1650 – Beer Wholesalers and Breweries Tax Return
• Form 1754 – Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer Over 5%
Alcohol by Volume Tax Return
• Form 3150 – International Fuel Tax Agreement (IFTA) Return
Landscape
• Form 1450 – Distributor’s Fuel Tax Report – Idaho
Margins
Margins on substitute returns should be the same as on the official Tax Commission return.
Shading
Some official Tax Commission returns contain shading. Please include shading where shown on the
official Tax Commission returns.
Form Fonts
All substitute returns should be printed in a font that closely resembles the font used on the original return.
Keying Symbols and Line Numbers
Keying symbols such as data dots and line numbers are essential codes to the Tax Commission’s
returns processing system. All substitute tax returns must include these symbols and line numbers.
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1‐D Barcode
The Tax Commission uses an Interleaved 2 of 5 human readable 1-D barcode using 36-point barcode font.
The type may range from "Bar 25i b HR" to "Bar 25i f HR". The barcode is located in the lower right
corner of each page of the scannable full-page return except for Form 1450.
*Your barcode data must contain your specific NACTP vendor code. This data varies by return and
return page number. A list of your barcode data may be obtained via email from
substituteforms@tax.idaho.gov or by calling (208) 334-7782.
There are 2 barcode layouts as shown in the tables below:
6-character barcode
1-digit Version 3-Digit Form Number 2-Digit Vendor Code
Number
Form 967 8 500 91
Form 1350 0 400 91
Form 1550 0 410 91
Form 3150 6 380 91
8-character barcode
3-digit Version 3-Digit Form Number 2-Digit Vendor Code
Number
Form 1152 018 350 91
Form 1450, pg. 1 022 340 91
Form 1450, pg. 2 022 342 91
Form 1650 021 430 91
Form 1754 021 540 91
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OCR Scan line
Coupon-size tax returns contain an OCR scan line located in the lower right corner of the return.
Full-page scannable tax returns contain an OCR scan line located in the lower left corner of the return.
The OCR scan line must be OCR-A 12-Pitch (12 characters per inch – fixed print). The Idaho
State Tax Commission uses OCR Extended font. It must also contain the following information in
the following order:
1. Employer Identification Number (EIN) or Social Security number (SSN)
*If neither number is supplied by the taxpayer, please duplicate the 9 digits
Idaho License/Permit Number (assigned by Tax Commission) in this
field
2. Idaho License/Permit Number (assigned by Tax Commission) 9 digits
3. Name Control (name control rules to follow) 4 characters
4. Tax Code 01 = Individual 2 digits (Listed Below)
05 = Business
08 = Sales
09 = Withholding
11 = Travel & Conv.
12 = Greater Boise Aud.
13 = Tobacco
14 = Fuel Distributor
15 = Cigarette
16 = Beer
17 = Wine
31 = IFTA
35 = Amusement Device Tax
39 = E911
41 = Idaho Falls Auditorium Sales Tax Return
42 = Pocatello-Chubbuck Auditorium Sales Tax Return
5. Tax Period (month & year) 4 digits
6. Filing Cycle Code (A, B, M, Q, S or Y) 1 Alpha character
7. Transaction Code 2 digits (Listed Below)
50 = All tax forms except Forms 41ES, 51, 1754, 967, 910 & ID-VP
10 = Form 41ES & Form 51
12 = Form PTE-01
54 = Form 1754
67 = Form 967
94 = Form 910 (for 2009 & forward tax periods)
95 = Form 910 (for 2008 & prior tax periods)
95 = Form ID-VP
8. Check Digit (check digit rules to follow) 1 digit
There must be at least ¼" clearance on all sides of the scan line.
NOTE: Include leading zeros. Do not include hyphens.
Example: permit # 1234 would be: 000001234
Example: EIN # 12-3456789 would be: 123456789
Example: SSN # 123-45-6789 would be: 123456789
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Filing Cycle Table
A-Annual B-Semimonthly M-Monthly Q-Quarterly S-Semiannual Y-Yearly
Form ID-VP ✓
Form 41ES ✓
Form 51 ✓
Form 850 ✓ ✓ ✓ ✓
Form 910 ✓ ✓ ✓ ✓
Form 967 ✓ ✓ ✓ ✓
Form 1152 ✓ ✓
Form 1250 ✓ ✓
Form 1350 ✓
Form 1450 ✓
Form 1550 ✓
Form 1650 ✓ ✓ ✓ ✓
Form 1754 ✓ ✓ ✓ ✓
Form 3150 ✓ ✓
Form 4150 ✓ ✓ ✓ ✓
Form 4250 ✓ ✓
Form PTE-01 ✓
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Check Digit Validation
The calculation for the check digit is Modulus 10 Luhns Sum of Digits. It can be found in the scan line of all
OCR scannable tax returns. The check digit is found in position 39 of the scan line. The calculation to validate
the check digit is performed on positions 1 through 38 of the scan line. The spaces separating two fields are not
included in the calculations.
Numbers 0-9 are equal to their face value.
Numbers 10 and above are equal to the sum of their two digits.
Example: 10 = 1+0 = 1
14 = 1+4 = 5
18 = 1+8 = 9
The letters of the alphabet are valued as follows:
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
1 2 3 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9 2 3 4 5 6 7 8 9
AMPERSAND (&) = 0, DASH (-) = 0, AND BLANK SPACES = 0
SCANLINE POSITIONS = 123456789012345678901234567890123456789
EXAMPLE SCANLINE = 518010001 000000000 TAXP 05 1208 A 95 0
WEIGHTING FACTOR = 121212121 212121212 1212 12 1212 1 21 C
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Check digit validation calculations are done as follows:
5 x 1= 5
1 x 2= 2
8 x 1= 8
0 x 2= 0
1 x 1= 1
0 x 2= 0
0 x 1= 0
0 x 2= 0
1 x 1= 1
0 x 2= 0
0 x 1= 0
0 x 2= 0
0 x 1= 0
0 x 2= 0
0 x 1= 0
0 x 2= 0
0 x 1= 0
0 x 2= 0
3 (T) x 1= 3
1 (A) x 2= 2
7 (X) x 1= 7
7 (P) x 2= 14 1 + 4 = 5
0 x 1= 0
5 x 2= 10 1 + 0 = 1
1 x 1= 1
2 x 2= 4
0 x 1= 0
7 x 2= 14 1 + 4 = 5
1 (A) x 1= 1
9 x 2= 18 1 + 8 = 9
5 x 1= 5
TOTAL 60
1. Sum of the digits. The sum in this example equals 60.
2. Divide the sum by 10. 60/10 = 6 with a remainder of 0.
3. Subtract the remainder from 10. 10 - 0 = 10.
4. The check digit equals 0.
Note:
The "C" used in the example of weighting factor on the previous page designates the location of the check digit.
It has no other purpose.
Note:
If the remainder is equal to zero, the check digit is 0.
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Name Control Guidelines
Individuals: The name control is the first four letters and/or characters of the individual's last name.
Businesses: The name control is the first four letters and/or characters of the business name. Do not include
spaces. Do not include any punctuation with the exception of the ampersand (&), and the hyphen (-). If the
legal business name includes the first word “The”, go to the next word to begin the four-letter name control
(example shown below). If the name control is less than four letters, use the following examples to help you.
Individual Name Control Samples
O'Murphy The name control would be OMUR (Remove the apostrophe)
601883443 000000000 OMUR 01 1220 A 95 8
Lee The name control would be LEE (Space at the end after the second "E")
434872358 000000000 LEE 01 1220 A 95 8
Business Name Control Samples
ABC The name control would be ABC (Space at the end after the “C”)
987654321 000456321 ABC 05 1213 A 95 6
AB C The name control would also be ABC (Remove spaces in the middle and compact the letters. Space
is at the end)
987654321 000456321 ABC 05 1213 A 95 6
A+B, Inc: The name control would be ABIN (Remove the "+" and the comma)
987654321 000456321 ABIN 05 1213 A 95 9
A/B/C The name control would be ABC (Remove the “/”s and compact the letters. Space after “C”)
987654321 000456321 ABC 05 1213 A 95 6
A/B/C Company The name control would be ABCC (Remove the “/”s and compact the letters)
987654321 000456321 ABCC 05 1213 A 95 0
John Doe Inc. (Business): The name control would be JOHN
987654321 000456321 JOHN 05 1213 A 95 1
The ABC Company: The name control would be ABCC (Disregard “The” as part of the name control)
987654321 000456321 ABCC 05 1213 A 95 0
Spaces are placed only at the end of a name control. If the legal business name contains characters other than &
(ampersand) or – (hyphen), remove them from the name control and collapse the letters.
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