Wisconsin Department of Revenue
                 Approval Requirements for Substitute Tax Forms

                                                 Table of Contents

 1.  Overview  ......................................................................   2
 2.  Definitions  .....................................................................   2
 3.  Vendor Identification Number   ......................................................   2
 4.  Approval Process   ...............................................................   3
   4.1 Submitting Forms  ..........................................................   3
   4.2 Form Sets - Individual Income/Fiduciary Tax Returns         ...............................   3
   4.3 Form Sets - Business/Corporation Tax Returns  ...................................   4
   4.4 Number of Forms Required for Submission    ......................................   4
   4.5 The Process Once a Form is Submitted for Approval  ...............................   4
   4.6 Resubmission Requirements   .................................................   4
 5.  1-D Barcode Specifications  ........................................................   5 
   5.1 Examples of Individual, Fiduciary, and Business Barcodes    ..........................   5
 6.  Formatting Requirements  .........................................................   7
   6.1 Font Size  ................................................................   7
   6.2 Spacing Between Entry Lines  .................................................   7
   6.3 Margin Requirements  .......................................................   7
   6.4 Date Stamp Brackets   .......................................................   7
   6.5 Number Formatting and Rounding             .............................................   7 
   6.6 Form Size and Acceptable Form Layout  .........................................   7
   6.7 Grade/Color of Paper  .......................................................   7
   6.8 Color of Ink  ...............................................................   8
   6.9 Two-Sided Forms                            ..........................................................   8
   6.10  Printing Requirements                    ......................................................   8
   6.11  Vendor Identification                    ........................................................   8
   6.12  Department Use Only Boxes                .................................................   8
  7.  Form Entry Line Requirements                .....................................................   8
   7.1 Header – SSN - Address Information Requirements  ................................   8
   7.2 Amount Entry Field Requirements            .............................................   9
   7.3 Date Entry Formatting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   9
  8.  Common Field Lengths and Formats            ................................................  10 

O:/Misc/Approval-Require-Sub-TaxForms (R. 11-24)                                Wisconsin Department of Revenue

1.  Overview

 A substitute tax form is a computer generated tax form produced by a software developer or payroll provider 
 for use in lieu of the Wisconsin Department of Revenue’s (WIDOR) official form. Reproduced tax forms 
 that deviate from the official forms are considered substitute tax forms. If the guidelines are followed, the 
 Department of Revenue will accept reproductions of official forms with prior approval. Please make every 
 attempt to make the layout of your forms as similar to DOR forms as possible.

 Software developers must comply with the required specifications for each form within this document to be 
 considered approved for use.

 Approval of Substitute Forms: Initial submissions of substitute forms with barcodes must be submitted to 
 the DOR no later than December 27th. 

 It is also recommended that submission be made using PDF files as email attachments to: 
 DORWITaxForms@wisconsin.gov. 

 Hard copy substitute forms submissions, including the OCR forms required for testing should be mailed to 
 the Wisconsin Department of Revenue as follows:

 Michael Sutter
 DTS Mail Stop  4-163
 2135 Rimrock Rd
 PO Box 8903
 Madison, WI 53708-8903

2.  Definitions

 WI DOR:  Wisconsin Department of Revenue.

 Data Fields:  Data entered by taxpayer or tax preparer.

 PDF  (Portable  Document  Format):    A  published  file  format  used  to  present  a  document  in  a  manner 
 independent of the application software, hardware, and operating system.

 Software Developer:  A company that develops computer generated tax forms.

 Substitute Form:  A form that is a computer generated tax form produced by a software developer or payroll 
 provider for use in lieu of the Wisconsin Department of Revenue’s official form.

 SSN:  Social Security Number

 Vendor Identification Number:  A specific two digit number assigned to each approved software developer 
 by the Wisconsin Department of Revenue.

3.  Vendor Identification Number

 A specific two digit number will be assigned to each approved software developer.  This identification number 
 will be used within the barcodes to identify each vendor and their submitted forms.

 To apply for a vendor identification number, please contact:

 Michael Sutter
 Michael.Sutter@wisconsin.gov
 Phone:  (608) 264-9942

O:/Misc/Approval-Require-Sub-TaxForms (R. 11-24) Page 2 of 10                           Wisconsin Department of Revenue

  4.  Approval Process

  4.1 Submitting Forms

      Prior to submitting forms for approval, please fill out and email the forms list indicating which forms you
      will be supporting to DORWITaxForms@wisconsin.gov.

      The subject line of the email should include the following:

      1.  Company Name (optional)
      2.  Initial or Resubmission (optional)
      3.  Vendor Identification Number (required)
      4.  Form Year (required)
      5.  Form Name (required)

      Hardcopy paper versions of forms should be sent to:

      Michael Sutter
      DTS Mail Stop 4-163
      2135 Rimrock Rd
      PO Box 8903
      Madison, WI 53708-8903

      Please include a cover sheet. Separate forms to be easily identified within each package.

  4.2  Form Sets - Individual Income/Fiduciary Tax Returns

      If  you  will  be  supporting  the  following  main  forms,  it  is  recommended  you  also  support  the 
      accompanying Forms/Schedules and submit them for approval as one set.  You only need to 
      submit one set of the accompanying forms/schedules if you are supporting more than one or all 
      of the main forms.  Forms cannot be tested until all forms and schedules are submitted. The full 
      form set will be tested as a group for readability and results for the entire form set will be sent 
      out.

      Main Form                                  Accompanying Forms/Schedules

      Form 1                                     Schedules AD, AR, BD, CF, CG, CR, CS, DC, DE, EC, ED, EIT, ES, FC,
                                                 FC-A,  HR,  I,  LI,  MA-A,  MA-M,  NOL1,  NOL2,  NOL3,  OS,  PS,  QI,  R,                         
                                                 RT, SB, VC, WD, WI-2441

      Form 1NPR                                  Schedules A-01, A-02, A-05, A-06, AR, BD, CF, CG, CR, CS, DC, DE, EC,
                                                 ED, EIT, ES, FC, FC-A, HR, I, LI, M, MA-A, MA-M, NOL1, NOL2,
                                                 NOL3, OS, PS, QI, R, RT, VC, WD, WI-2441

      Form 2                                     Schedules 2K-1, 2M, 2WD, A-01, A-02, A-05, A-06, AR, BD, CF, CR, DC,
                                                 DE, EC, ED, EIT, ES, ESTB, FC, FC-A, HR, LI, MA-A, MA-M, NOL1,
                                                 NOL2, NOL3, NR, R, RT, VC

      Schedule H                                 Schedules AR, GL, Rent Certificate

      Schedule H-EZ                              Schedule AR, Rent Certificate

      Form X-NOL (2023)

O:/Misc/Approval-Require-Sub-TaxForms (R. 11-24)                      Page 3 of 10                                 Wisconsin Department of Revenue

 4.3 Form Sets - Business/Corporation Tax Returns

     If you will be supporting the following forms, it is recommended you also support the accompanying
     Forms/Schedules and submit them for approval as a set.

     Main Form                                   Accompanying Forms/Schedules

     Form 4                                      Form N, Schedules 4V, 4W, 4Y, A-01, A-02, A-05, A-06, AR, BD, CF, CR, DC, DE,  
                                                 EC, ED, EIT, ES, FC, FC-A, HR, LI, MA-A, MA-M, R, RT, VC

     Form 4T                                     Form N, Schedules A-01, A-02, A-05, A-06, AR, BD, CF, CR, DC, DE, EC, ED,    
                                                 EIT, ES, FC, FC-A, HR, LI, MA-A, MA-M, R, RT, VC

 4.4 Number of Forms Required for Submission

     WI DOR recommends the following number of forms required for each approval submission:

     Barcoded Forms

     A.  1 BLANK copy of each form (include each page of the form as presented)
     B.  1 Full Field Filled sample copy of each form.
     C.  5 Variable data filled copies of each form. Between the 5 copies, all fields should be filled 
      in on at least one of them.

 4.5 The Process Once a Form is Submitted for Approval

     1.  The entire form packet will be reviewed for accuracy of wording, line references, and correct 
      number of pages, etc., compared to Wisconsin’s official forms.

     2.  The  entire  form  packet  will  be  reviewed  for  margin,  line  entry,  barcode  and  spacing 
      requirements, font size, etc.

     3.  The  entire  form  packet  will  be  reviewed  for  barcode  readability  within  our  software  and 
      scanning equipment. 

     4.  The entire form packet will be reviewed to determine how your reproduced forms will perform 
      in our data entry system on a line by line basis.  This is why we require variable data filled 
      forms to be submitted.

     5.  Results for the entire form packet will be sent based on final testing for the entire group.

 4.6 Resubmission Requirements

     If your submitted forms are rejected during any or all steps of the approval process, you will 
     be notified via email outlining the specific changes required.  A resubmission will be requested.

     Please resubmit the following forms with the required changes each time a resubmission is 
     required, unless otherwise noted:

     A.  1 Blank submission of the form.
     B.  1 Full Field submission.
     C.  5 Variable Data filled submissions. Between the 5 copies,           all fields           should be filled in on at
      least one of them.

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5.  1-D Barcode Specifications

 All reproductions of barcoded forms require that the barcodes be placed in similar locations compared 
 to WI DOR’s official forms.

 WI DOR required the following specifications for producing barcodes:

 A.  39 Form (3 of 9) font
 B.  Wide to narrow ratio of 3:1
 C.  Narrow bar width of at least 10 mils.
 D.  Minimum height of at least 1/4 inch.
 E.  Minimum total length of at least 2 5/8 inches.
 F.  The white area around barcodes must be at least 1/4 inch on ALL sides of the barcode.
 G.  If barcodes are unreadable after printing submitted PDF files, paper copies may be requested in
     lieu of PDF’s.

 The barcode should contain 11 digits as follows:         

    Digit                                                       Description

     1      Start = *

     2      Alpha Tax Type Designation

     3      Page Number = 1 Digit

    4 - 5   Form Code

    6 - 7   The last two digits of the year of the return

    8 - 9   Two digit Vendor Identification Number assigned by WI DOR

     10     Version number.  Original version is 0.

     11     End = *

 5.1 Examples of Individual, Fiduciary, and Business Barcodes

     FORM                                         TAX PAGE      FORM           VENDOR
     NAME                                        TYPE     #         #     YEAR  ID       VERSION
     Form 1 ..................                    I   #            01      24   ##       0
     Form 1NPR ..............                     I   #            NP      24   ##       0
     Form 804 ................                    I   #            80      24   ##       0
     Form W-RA ..............                     I   #            RA      24   ##       0
     Form XNOL ..............                     I   #            XN      23   ##       0
     Form 2 ..................                    I   #            F2      24   ##       0
     Rent Certificate ...........                 I   #            RC      24   ##       0
     Schedule 2K-1  ...........                   I   #            2K      24   ##       0
     Schedule 2M .............                    I   #            2M      24   ##       0
     Schedule 2WD ............                    I   #            2W      24   ##       0
     Schedule AD   .............                  I   #            AD      24   ##       0
     Schedule AR   .............                  I   #            AR      24   ##       0
     Schedule CC .............                    I   #            CC      24   ##       0
     Schedule CG .............                    I   #            CG      24   ##       0

O:/Misc/Approval-Require-Sub-TaxForms (R. 11-24)      Page 5 of 10                       Wisconsin Department of Revenue

  Examples of Individual, Fiduciary, and Business Barcodes - Continued

  FORM                                            TAX PAGE      FORM           VENDOR
  NAME                                           TYPE     #         #     YEAR  ID       VERSION
  Schedule CF .............                       I   #            CF      24   ##       0
  Schedule CR .............                       I   #            CR      24   ##       0
  Schedule CS .............                       I   #            CS      24   ##       0
  Schedule ES .............                       I   #            ES      24   ##       0
  Schedule ESTB  ..........                       I   #            EB      24   ##       0
  Schedule FC  .............                      I   #            FC      24   ##       0
  Schedule FC-A............                       I   #            FA      24   ##       0
  Schedule GL .............                       I   #            GL      24   ##       0 
  Schedule H ..............                       I   #            HC      24   ##       0
  Schedule H-EZ ...........                       I   #            HZ      24   ##       0
  Schedule I ...............                      I   #            SI      24   ##       0
  Schedule M . . . . . . . . . . . . . .          I   #            SM      24   ##       0
  Schedule NOL1  ..........                       I   #            N1      24   ##       0
  Schedule NOL2  ..........                       I   #            N2      24   ##       0
  Schedule NOL3  ..........                       I   #            N3      24   ##       0
  Schedule NR   ............                      I   #            NR      24   ##       0
  Schedule OS .............                       I   #            OS      24   ##       0
  Schedule PS  .............                      I   #            PS      24   ##       0
  Schedule QI..............                       I   #            QI      24   ##       0
  Schedule SB .............                       I   #            SB      24   ##       0
  Schedule WD.............                        I   #            WD      24   ##       0
  Form 4 ..................                       C   #            F4      24   ##       0
  Form 4H  ................                       C   #            4H      24   ##       0
  Form 4T.................                        C   #            4T      24   ##       0
  Form N .................                        C   #            FN      24   ##       0
  Schedule 4V .............                       C   #            4V      24   ##       0
  Schedule 4W .............                       C   #            4W      24   ##       0
  Schedule 4Y .............                       C   #            4Y      24   ##       0
  Schedule A-01  ...........                      C   #            A1      24   ##       0
  Schedule A-02  ...........                      C   #            A2      24   ##       0
  Schedule A-05  ...........                      C   #            A5      24   ##       0
  Schedule A-06  ...........                      C   #            A6      24   ##       0
  Schedule BD .............                       C   #            BD      24   ##       0
  Schedule DC .............                       C   #            DC      24   ##       0
  Schedule DE .............                       C   #            DE      24   ##       0
  Schedule EC .............                       C   #            EC      24   ##       0
  Schedule ED .............                       C   #            ED      24   ##       0
  Schedule EIT  ............                      C   #            EI      24   ##       0
  Schedule HR .............                       C   #            HR      24   ##       0
  Schedule LI  .............                      C   #            LI      24   ##       0
  Schedule MA-A  ...........                      C   #            MX      24   ##       0
  Schedule MA-M ...........                       C   #            MY      24   ##       0
  Schedule MI..............                       C   #            MI      24   ##       0
  Schedule R ..............                       C   #            SR      24   ##       0
  Schedule RT .............                       C   #            RT      24   ##       0
  Schedule VC .............                       C   #            VC      24   ##       0
  Form WT-11  .............                        W  #            11      25   ##       0
  Form WT-12  .............                        W  #            12      25   ##       0
  Form S-240 . . . . . . . . . . . . . .          S   #            24      22   ##       0
  Form ST-12 . . . . . . . . . . . . . .          S   #            61      24   ##       0
  Form UT-5  ..............                       S   #            UT      24   ##       0

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6.  Formatting Requirements

 Due to the nature and requirements set forth by our scanning and data entry software, there are specific 
 format requirements that are needed on substitute tax forms.  Failure to accommodate formatting and spacing 
 requirements can result in a request for resubmission until resolved.

 6.1 Font Size
     The required font and size to use for all entries is Courier 12-point.  Data entered on tax forms must    
     be printed in font size 12-point or larger.  Ensure that end-users cannot change font size of the data 
     they enter on the forms.  Use font size smaller than 12-point for line instructions on the form. No other 
     font styles and sizes will be approved.

 6.2 Spacing Between Entry Lines
     Horizontal spacing between entry lines should be arranged in the same manner as official WIDOR 
     forms.  If the spacing is too tight, our scanning/data entry software will have a harder time trying to 
     interpret entries which could cause delays in processing returns. Entry lines should also be the same 
     length as DOR Forms.

 6.3 Margin Requirements
     Substitute forms must be arranged in the same manner with the same spacing as the official forms.  
     There must be a 1/2 inch margin on all sides of each page of each scanned form The.  white 
     space around barcodes MUST be at least 1/4 inch on ALL sides of the barcode.

 6.4 Date Stamp Brackets
     The brackets, located at the top right of page 1 of most documents must now be 2 inches apart when 
     space is available and no less then 1 5/8 inch apart when space is limited.  The bottom of the brackets 
     must be 3/4 inch from the top of the page. Place brackets in a similar location as DOR Forms.

 6.5 Number Formatting and Rounding

     Wisconsin income tax forms that have preprinted decimal points in the cents area must be 
     reproduced accordingly.  *The preprinted “00” does not have to be reproduced.*  All amounts 
     filled in on forms should be rounded to the nearest dollar (drop amounts under 50¢ and increase 
     amounts that are 50¢ or more to the next dollar).  For example, 203.39 becomes 203 and 203.59 
     becomes 204.  In dollar amount entries do not include a dollar symbol, a cent symbol or any commas.  
     For example, $2,033.00 becomes 2033.  Negative numbers should be designated using a dash - 
     before the number.  Do not use parentheses for negative numbers.
       
     If there are no decimal points on DOR forms amount lines, do not print decimal points on the substitute 
     forms and do not print cents.

 6.6 Form Size and Acceptable Form Layout
     All substitute or reproduced forms must have text lines and data fields within 2/10th of an inch of 
     text lines and data fields.  Forms that are developed using grid lines should be able to meet this 
     requirement.

     Reproduced or substitute forms must be the same size as the official forms, except official forms that 
     are 8 inch x 10 7/8 inch should be printed on 8 1/2 inch x 11 inch paper.

 6.7 Grade/Color of Paper

     White, unlined paper, Recommend weight = 20 # (pound) paper.

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  6.8 Color of Ink

      Black ink may be substituted for colored ink. All data should be black. Forms that are scanned may 
      require shading when using blank ink.

  6.9 Two-Sided Forms

      Substitute forms may be printed on one side or both sides of the paper.

  6.10  Printing Requirements
      Software must inform taxpayer to send the originally printed form, not a photocopy, for processing.  
      Printed forms from software should require the taxpayer to select the following printing choices before 
      the printing option can be chosen.  “Actual Size” must be checked.  Inform taxpayers that black ink 
      should be used and that their ink cartridge should be capable of producing a solid image.  Software 
      should be set to print Courier 12-point.  Taxpayer should not be able to change font style or font size. 
      All pages of forms and schedules should be printed, not just the pages with data on them. If there is 
      any data filled in, your programming should print   pagesallof the form or schedule when the taxpayer 
      prints the return.

  6.11  Vendor Identification

      On all substitute documents, the unique vendor’s name, identification number, or software 
      developer’s company initial should appear at the bottom of each page.  This information should 
      not be within the 1/2 inch margin requirements set forth in 6.3.

  6.12  Department Use Only Boxes

      The dimensions, configuration, and placement of the “For Department Use Only” boxes on some
      forms must be the same as the official forms.

7.  Form Entry Line Requirements

  7.1 Header – SSN - Address Information Requirements

      A.  All entries within the demographic, SSN/FEIN, Name, Address, and Tax District fields should 
          contain a leading space in front, and after data entries so the letters and numbers are moved 
          away from the vertical lines of the boxes.
      B.  Use Capital letters in ALL fields that contain alphabetical entries.
      C.  Do not stack names or addresses on top of each other in one entry box.
      D.  Do not include slashes or dashes in the SSN, FEIN, or WTN.
      E.  Do not include the word “deceased” in any part of the header information.
      F.  Never allow the AMPERSAND (&) in the Individual Name field.
      G.  Zip codes can be just 5 digits, but if the extension is used include a dash.
          Example:  12345 or 12345-6789.
      H.  Tax District information entries also require a leading blank space before the entry.

          SUBMITTED FORMS WILL BE REJECTED FOR RESUBMISSION IF THESE
                                                 REQUIREMENTS ARE NOT FOLLOWED

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 7.2 Amount Entry Field Requirements

     A.  Do not use or allow comma’s in amount fields.
     B.  If lines are blank, or are calculated as Zero, please leave these lines blank.  Lone Zero’s on entry 
     lines may cause misreads by our software.
     C.  Use a dash – in front of the number, to represent negative numbers.
     D.  Please use whole number only, do not allow cents.
     E.  Please have line entries positioned right above but not touching the entry line.
     F.  Do not allow any text to be written in amount lines.  Do not write “SEE ATTACHED” in amount 
     lines.

     SUBMITTED FORMS WILL BE REJECTED FOR RESUBMISSION IF THESE
                                                 REQUIREMENTS ARE NOT FOLLOWED

 7.3 Date Entry Formatting

     All Date entry formats must be MM DD YYYY or MM DD CCYY.

     Correct Format 01 01 2024
     Incorrect Format 01/01/2024 or 01-01-2024

     DO NOT INCLUDE SLASHES OR DASHES BETWEEN CHARACTERS SUBMITTED
     FORMS WILL BE REJECTED FOR RESUBMISSION IF THESE REQUIREMENTS
                                                  ARE NOT FOLLOWED
 
O:/Misc/Approval-Require-Sub-TaxForms (R. 11-24) Page 9 of 10                 Wisconsin Department of Revenue

8. Common Field Lengths and Formats
                                                        Maximum               Allowable Characters/                       Blank
                  Field
                                                        Length                           Format                           OK?

Individual Income Returns
   Social Security Number ..........                    9         Numeric only, 999 99 9999 or 999999999                  No

   Last Name  ....................                      Up to 50  Alphabetic, dash (-)                                    No

   First Name ....................                      Up to 20  Alphabetic, dash (-)                                    No

   Middle Initial . . . . . . . . . . . . . . . . . . . Up to 1   Alphabetic                                              Yes

   Address ......................                       Up to 80  Numeric, alphabetic, ampersand (&), dash (-), slash (/) No

   Apartment Number ..............                      Up to 8   Numeric, alphabetic, dash (-)                           Yes

   City ..........................                      Up to 80  Alphabetic                                              No

   State .........................                      2         Alphabetic, valid state code                            No

   Zip Code ......................                      5 or 10   Numeric, dash, 99999 or 99999-9999                      No

   Tax District City, Village or Town....               Up to 20  Alphabetic                                              Yes

   Tax District County . . . . . . . . . . . . . .      Up to 20  Alphabetic                                              Yes

   School District..................                    4         Numeric, valid school district                          Yes

   Dollar Amounts .................                     Up to 12  Numeric, dash (if negative), leave blank if zero        Yes

   Percentages and Ratios ..........                    Varies    Numeric,  decimal  point  (.),  see  specific  forms/
                                                                  schedules, the number of underscores indicates the 
                                                                  number of digits, always include decimal point and 
                                                                  at least one digit before the decimal and at least one 
                                                                  digit after the decimal

   Dates ........................                       8         Numeric, MM DD YYYY or MM DD CCYY

Business/Corporation Returns

   Federal Employer ID Number                    ...... 9         Numeric only, 99 9999999 or 999999999                   No

   Wisconsin Tax Number...........                      15        Numeric only, 999 9999999999 99                         No

   Business Name  ................                      Up to 100 Numeric, alphabetic, ampersand (&), dash (-), slash (/) No

   Address ......................                       Up to 80  Numeric, alphabetic, ampersand (&), dash (-), slash (/) No

   Suite Number . . . . . . . . . . . . . . . . . .     Up to 12  Numeric, alphabetic, dash (-)                           Yes

   City ..........................                      Up to 80  Alphabetic                                              No

   State .........................                      2         Alphabetic, valid state code                            No

   Zip Code ......................                      5 or 10   Numeric, dash, 99999 or 99999-9999                      No

   Dollar Amounts .................                     Up to 15  Numeric, dash (if negative), leave blank if zero        Yes

   Percentages and Ratios ..........                    3 to 8    Numeric, decimal point (.), 999.9999, always include    Yes
                                                                  decimal point and at least one digit before the decimal 
                                                                  and at least one digit after the decimal

   Dates ........................                       8         Numeric, MM DD YYYY or MM DD CCYY
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