 | Page 1 of 42 Fileid: … ns/p1167/202210/a/xml/cycle04/source 10:24 - 27-Sep-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Revenue Procedure 2022-31 Reprinted from IR Bulletin 2022-43 Dated October 24, 2022 Publication 1167 General Rules and Specifications for Substitute Forms and Schedules IRS Department of the Treasury Internal Revenue Service Publication 1167 (Rev. 10-2022) Catalog Number 47013F www.irs.gov |
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NOTE. This revenue procedure will be reproduced as the next revision of IRS
Publication 1167, General Rules and Specifications for Substitute Forms and
Schedules.
Rev. Proc. 2022-31
TABLE OF CONTENTS
Part 1 – INTRODUCTION TO SUBSTITUTE FORMS
Section 1.1 – Overview of Revenue Procedure 2022-31 . . . . . . . . . . . . . . . . . . . . . . . 1
Section 1.2 – IRS Contacts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Section 1.3 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Section 1.4 – Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Section 1.5 – Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Part 2 – GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS
Section 2.1 – General Specifications for Approval . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Section 2.2 – Highlights of Permitted Changes and Requirements . . . . . . . . . . . . . . . . 8
Section 2.3 – Vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Section 2.4 – Restrictions on Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Section 2.5 – Guidelines for Obtaining IRS Approval . . . . . . . . . . . . . . . . . . . . . . . 12
Section 2.6 – Office of Management and Budget (OMB) Requirements for All
Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Part 3 – PHYSICAL ASPECTS AND REQUIREMENTS
Section 3.1 – General Guidelines for Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . 16
Section 3.2 – Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Section 3.3 – Printing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Section 3.4 – Margins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Section 3.5 – Miscellaneous Information for Substitute Forms . . . . . . . . . . . . . . . . . 21
Part 4 – ADDITIONAL RESOURCES
Section 4.1 – Guidance From Other Revenue Procedures . . . . . . . . . . . . . . . . . . . . . 22
Section 4.2 – Electronic Tax Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Part 5 – REQUIREMENTS FOR SPECIFIC TAX RETURNS
Section 5.1 – Tax Returns (Forms 1040, 1040-SR, 1120, etc.) . . . . . . . . . . . . . . . . . 23
Section 5.2 – Changes Permitted to Graphics (Form 1040 or 1040-SR) . . . . . . . . . . . 24
Part 6 – FORMAT AND CONTENT OF SUBSTITUTE RETURNS
Section 6.1 – Acceptable Formats for Substitute Forms and Schedules . . . . . . . . . . . . 26
Section 6.2 – Additional Instructions for All Forms . . . . . . . . . . . . . . . . . . . . . . . . 27
Part 7 – MISCELLANEOUS FORMS AND PROGRAMS
Section 7.1 – Specifications for Substitute Schedules K-1 . . . . . . . . . . . . . . . . . . . . 29
Section 7.2 – Guidelines for Substitute Forms 8655 . . . . . . . . . . . . . . . . . . . . . . . . 36
Part 8 – ADDITIONAL INFORMATION
Section 8.1 – Forms for Electronically Filed Returns . . . . . . . . . . . . . . . . . . . . . . . 37
Section 8.2 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Section 8.3 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
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Part 1
Introduction to Substitute Forms
Section 1.1 – Overview of Revenue Procedure 2022-31
1.1.1 .
The purpose of this revenue procedure is to provide guidelines and general
Purpose
requirements for the development, printing, and approval of the 2022 substitute
tax forms. Approval will be based on these guidelines. After review and
approval, submitted forms will be accepted as substitutes for official IRS forms.
1.1.2 .
Certain unique specialized forms require the use of other publications that
Unique Forms
supplement this publication. See Part 4.
1.1.3 .
The IRS accepts quality substitute tax forms that are consistent with the official
Scope
forms and have no adverse impact on processing. The IRS Substitute Forms
Program (the Program) administers the formal acceptance and processing of
these forms nationwide. While this Program deals with paper documents, it also
reviews for approval other processing and filing forms used in electronic filing.
Only those substitute forms that fully comply with these requirements are
acceptable. 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 .
The following types of forms are covered by this revenue procedure.
Forms Covered
by This Revenue • IRS tax forms and their related schedules.
Procedure
• Worksheets as they appear in the instructions.
• Applications for permission to file returns electronically and forms
used as required documentation for electronically filed returns.
• Powers of Attorney.
• Over-the-counter estimated tax payment vouchers.
• Forms and schedules relating to partnerships, exempt organizations,
and employee plans.
1.1.5 .
The following types of forms are not covered by this revenue procedure. Refer
Forms Not
Covered by This to the publication for questions.
Revenue • W-2 and W-3. See Pub. 1141, General Rules and Specifications for
Procedure
Substitute Forms W-2 and W-3.
• W-2c and W-3c. See Pub. 1223, General Rules and Specifications for
Substitute Forms W-2c and W-3c.
• 941 and attached schedules. See Pub. 4436, General Rules and
Specifications for Substitute Form 941, Schedule B (Form 941),
Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
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• 1096, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series,
W-2G, and 1042-S. See Pub. 1179, General Rules and Specifications
for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other
Information Returns.
• 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C. See Pub. 5223, General
Rules and Specifications for Affordable Care Act Substitute Forms
1095-A, 1094-B, 1095-B, 1094-C, and 1095-C.
• 8027. See Pub. 1239, Specifications for Electronic Filing of Form
8027, Employer's Annual Information Return of Tip Income and
Allocated Tips.
• Forms 1040-ES (OCR) and 1041-ES (OCR), which may not be
reproduced.
• Form 5500 series (for more information on these forms, see the
Department of Labor website at www.efast.dol.gov).
• Forms 5300, 5307, 8717, and 8905, bar-coded forms requiring separate
approval.
• Forms used internally by the IRS.
• State tax forms.
• Forms developed outside the IRS.
1.1.6 .
The following information is not covered by this revenue procedure.
Other
Information Not • Requests for information or documentation initiated by the IRS.
Covered by This
Revenue • General Instructions and Specific Instructions (these are not reviewed
Procedure by the Program).
Section 1.2 – IRS Contacts
1.2.1 .
Send your substitute forms for approval to the following offices. Do not send
Where To Send
Substitute Forms forms with taxpayer data.
Form Office and Address
5500 Check EFAST2 information at the Department of
Labor website at www.efast.dol.gov.
5300, 5307, 8717, and 8905 Sandra.K.Barnes@irs.gov
Software developer vouchers (see Sections Internal Revenue Service
2.3.7–2.3.9) Attn: Doris Bethea
5000 Ellin Road, C5-226
Lanham, MD 20706
Doris.E.Bethea@irs.gov
ACA Forms 1094-B, 1095-B, 1094-C, and scrips@irs.gov
1095-C (for more information, see Pub.
5223), and Schedule K-1 forms must be
emailed for scannability testing
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Form Office and Address
Schedule K-1 2-D bar-coded forms For mailing addresses for sending Schedule K-1
2-D bar-coded forms for testing, see Section 7.1.6.
All others covered by this publication (see Internal Revenue Service
Section 1.1.4) Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP:TP
5000 Ellin Road, Mail Stop C-110
Lanham, MD 20706
substituteforms@irs.gov
Section 1.3 – What’s New
1.3.1 .
The following changes have been made to this year's revenue procedure.
What’s New
• .01 Editorial changes. We made editorial changes as needed and
eliminated repetitive information.
• .02 Required 3-letter FFF code. The IRS requires tax preparation
software firms that participate in the IRS Free File Program include the
3-letter FFF code on all paper Form 1040 returns created by their
individual tax preparation software.
Section 1.4 – Definitions
1.4.1 .
A tax form (or related schedule) that differs in any way from the official version
Substitute Form
and is intended to replace the form that is printed and distributed by the IRS.
This term also covers those approved substitute forms exhibited in this revenue
procedure.
1.4.2 .
A form produced using conventional printing processes or a printed form which
Printed/
has been reproduced by photocopying or a similar process.
Preprinted Form
1.4.3 .
A printed form that has marginal perforations for use with automated and
Preprinted Pin-
high-speed printing equipment.
Fed Form
1.4.4 .
A preprinted form in which the taxpayer's tax entry information has been
Computer-
Prepared inserted by a computer, computer printer, or other computer-type equipment.
Substitute Form
1.4.5 .
A tax return or form that is entirely designed and printed using a computer
Computer-
Generated printer on plain white paper. This return or form must conform to the physical
Substitute Tax layout of the corresponding IRS form, although the typeface may differ. The
Return or Form 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.
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1.4.6 .
A preprinted reproduced form in which the taxpayer's tax entry information is
Manually
Prepared Form entered by an individual using a pen, a pencil, or other nonautomated
equipment.
1.4.7 .
Parts of a printed tax form that are not tax amount entries or required text.
Graphics
Examples of graphics are line numbers, captions, shadings, special indicators,
borders, rules, and strokes created by typesetting, photographics,
photocomposition, etc.
1.4.8 .
A legible photocopy or an exact replica of an original form.
Acceptable
Reproduced
Form
1.4.9 .
A document providing detailed information to support a line entry on an official
Supporting
Statement or approved substitute form and filed with (attached to) a tax return.
(Supplemental Note. A supporting statement is not a tax form and does not take the place of an
Schedule)
official form.
1.4.10 .
The following specific terms are used throughout this revenue procedure in
Specific Form
Terms reference to all substitute forms: format, sequence, line reference, item caption,
and data entry field.
1.4.11 .
The overall physical arrangement and general layout of a substitute form.
Format
1.4.12 .
Sequence is an integral part of the total format requirement. The substitute form
Sequence
should show the same numeric and logical placement order of data as shown on
the official form.
1.4.13 .
The line numbers, letters, or alphanumerics used to identify each captioned line
Line Reference
on an official form. These line references are printed to the immediate left of
each caption and/or data entry field.
1.4.14 .
The text on each line of a form, which identifies the data required.
Item Caption
1.4.15 .
Designated areas for the entry of data such as dollar amounts, quantities,
Data Entry Field
responses, and checkboxes.
1.4.16 .
A draft version of a new or revised form may be posted to the IRS website
Advance Draft
(IRS.gov/DraftForms) for information purposes. Substitute forms may be
submitted based on these advance drafts, but any submitter that receives forms
approval based on these early drafts is responsible for monitoring and revising
forms to reflect any revisions in the final forms provided by the IRS.
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1.4.17 .
Generally, approval could be in writing or assumed after 20 business days from
Approval
our receipt for forms that have not been substantially changed by the IRS. This
does not apply to newly created or substantially revised IRS forms. However,
the Program reserves the right to notify vendors of any inaccuracies even after
20 business days have lapsed.
1.4.18 .
The National Association of Computerized Tax Processors (NACTP) is a
National
Association of nonprofit association that represents tax processing software and hardware
Computerized developers, electronic filing processors, tax form publishers, tax processing
Tax Processors service bureaus, and payroll processors. The association promotes standards in
(NACTP) tax processing to advance efficient and effective tax filing. For more
information, see NACTP.org.
Section 1.5 – Agreement
1.5.1 .
Any person or company who uses substitute forms and makes all or part of the
Important
Stipulation of changes specified in this revenue procedure agrees to the following stipulations.
This Revenue • The IRS presumes that any required changes are made in accordance
Procedure
with these procedures and will not be disruptive to the processing of
the tax return.
• Should any of the changes be disruptive to the IRS's processing of the
tax return, the person or company agrees to accept the determination of
the IRS as to whether the form may continue to be filed.
• The person or company agrees to work with the IRS in correcting noted
deficiencies. Notification of deficiencies may be made by any
combination of letter, email, or phone contact and may include the
request for the resubmission of unacceptable forms.
1.5.2 .
The Program will email confirmation of receipt of your forms submission, if
Response Policy
and Stipulations possible. Even if you do not receive emailed confirmation of receipt, you will
receive an emailed “submission receipt,” which will provide feedback on your
submission. If the Program anticipates problems in completing the review of
your submission within the 20-business-day period, the Program will send an
interim email notifying you of the extended period for review.
Once the substitute forms have been approved by the Program, you can release
them after the final versions of the forms have been issued by the IRS. Before
releasing the forms, you are responsible for updating forms approved as draft
and for making form changes requested.
The policy has the following stipulations.
• This 20-business-day policy applies to electronic submissions only. It
does not apply to substitute submissions mailed to the Program.
• The policy applies to submissions of 15 (optimal) or fewer items and
submissions containing 75 pages or less. Submissions of more than 15
items may require additional review time.
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• If you send a large number of submissions within a short period of
time, processing may be delayed.
• Delays in processing could occur if the Program finds significant errors
in your submission or has experienced an increase in submissions. The
Program will send you an interim email in this case.
• Any anticipated problems in processing your submission within the
20-business-day period will generate an interim email on or about the
15th business day.
• If any significant inaccuracies are discovered after the 20-business-day
period, the Program reserves the right to inform you and will require
that changes be made to correct the inaccuracies.
• The policy does not apply to substantially revised forms or to new
forms created by the IRS for which you have already made an initial
submission.
Part 2
General Guidelines for Submissions and Approvals
Section 2.1 – General Specifications for Approval
2.1.1 .
If you produce any substitute tax forms that fully comply or follow the changes
Overview
specifically outlined by the Program, then you can generate your own substitute
forms without further approval. Also, if your substitutes have received approval
in the past, and there are no substantial formatting or text changes for the tax
year, then changes can be made without additional approval. If your changes are
more extensive, you must get IRS approval before using substitute forms. More
extensive changes include different font style, decreasing or increasing the font
size of caption titles, adjusting or omitting format/layout elements, changing
page orientation, and repositioning line items, tables, and legends.
2.1.2 .
The Program accepts submissions of substitute forms for review and approval
Email
Submissions via email. The email address is substituteforms@irs.gov. Please include the term
“PDF Submissions” on the subject line.
Follow these guidelines.
• Email submission should include all the forms you wish to submit in
one Portable Document Format (PDF) file. Do not email or attach each
form individually.
• The emailed submission should include a maximum of 3 PDFs to
include a checksheet, a cover letter or accompanying statement, and a
single PDF that includes all of the forms listed on your checksheet,
cover letter, or accompanying statement.
• A submission should contain a maximum of 15 forms.
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• An approval checksheet listing the forms you are submitting should
always be included in the PDF file along with the forms. Excluding the
checksheet can slow the reviewing process down, which can result in a
delayed response to your submission. See a sample checksheet in
Exhibit B.
• Optimize PDF files before submitting.
• The maximum allowable email attachment is 2.5 megabytes.
• The Program accepts zip files.
• To alleviate delays during the peak time of September through
December, submit advance draft forms as early as possible.
If the guidelines are not followed, you may need to resubmit.
Emailing PDF submissions will not expedite review and approval. Submitting
your substitute forms package via email is the preferred and suggested method
for submitting forms for review. If, for some reason, you are not able to email
your submission(s), you can mail your submission(s) to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP:TP
5000 Ellin Road, Mail Stop C-110
Lanham, MD 20706
2.1.3 .
Follow these basic guidelines for expediting the process.
Expediting the
Process • Always include a checksheet for the Program’s response.
• Include an accompanying statement identifying most, if not all, of the
deviations your substitute forms may have from the official IRS
versions.
• Follow the guidance in this publication for general substitute form
guidelines. Follow the guidance in specialized publications produced
by the Program for other specific forms.
• To spread out the workload, send in draft versions of substitute forms
when they are posted. Note. Be sure to make any changes to approved
drafts before releasing final versions.
2.1.4 .
Some schedules are considered to be an integral part of a complete tax return
Schedules
and must be submitted as part of the form. Other schedules may be submitted
separately and do not need to be included with the tax form.
2.1.5 .
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return,
Examples of
Schedules That is an example of this situation. Its Schedules A through U have pages numbered
Must Be as part of the basic return. For Form 706 to be considered for approval, the
Submitted With entire form, including Schedules A through U, as well as Schedule PC, must be
the Return submitted.
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2.1.6 .
Schedules C, D, and E for Form 1040 or 1040-SR are examples of schedules
Examples of
Schedules That that can be submitted separately. Although printed by the IRS as a supplement
Can Be to Form 1040 or 1040-SR, these schedules are not required to be submitted for
Submitted approval with Form 1040 or 1040-SR. These schedules may be separated from
Separately Form 1040 or 1040-SR and submitted as substitute forms.
2.1.7 .
The IRS is continuing a program to identify and contact tax return preparers,
Use and
Distribution of forms developers, and software publishers who use or distribute unapproved
Unapproved forms that do not conform to this revenue procedure. The use of unapproved
Forms forms hinders the processing of the returns.
Section 2.2 – Highlights of Permitted Changes and Requirements
2.2.1 .
There are methods of reproducing IRS printed tax forms suitable for use as
Methods of
Reproducing substitutes without prior approval.
IRS Forms • 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, snap sets, and
marginally punched, pin-fed forms as long as you use an official IRS
version as the master copy.
• You can reproduce a form that requires a signature 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.
Section 2.3 – Vouchers
2.3.1 .
All payment vouchers (Forms 940-V, 941-V, 943-V, 944-V, 945-V, 1040-ES,
Overview
1040-V, 1041-V, and 2290-V) must be reproduced in conjunction with their
forms. 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 scan line.
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2.3.2 .
Scan Line
NNNNNNNNN AA XXXX NN N NNNNNN NNN
Specifications
Item: A B C D E F G
A. Social Security Number/Employer Identification Number/Individual Taxpayer
Identification Number (SSN/EIN/ITIN) has 9 numeric (N) spaces.
B. Check Digits have 2 alpha (A) spaces.
C. Name Control has 4 alphanumeric (X) spaces.
D. Master File Tax (MFT) Code has 2 numeric (N) spaces (see Section 2.3.3).
E. Taxpayer Identification Number (TIN) Type has 1 numeric (N) space (see
Section 2.3.4).
F. Tax Period has 6 numeric (N) spaces in year/month format (YYYYMM).
G. Transaction Code has 3 numeric (N) spaces.
2.3.3 .
Code Number for Forms:
MFT Code
• 1040 (family) – 30,
• 940 – 10,
• 941 – 01,
• 943 – 11,
• 944 – 14,
• 945 – 16,
• 1041-V – 05,
• 2290 – 60, and
• 4868 – 30.
2.3.4 .
Type Number for:
TIN Type
• Form 1040 (family) and Form 4868 – 0; and
• Forms 940, 941, 943, 944, 945, 1041-V, and 2290 – 2.
2.3.5 .
The voucher size must be exactly 8.0″ x 3.25″ (Forms 1040-ES and 1041-ES
Voucher Size
must be 7.625″ x 3.0″). The document scan line must be vertically positioned
0.25 inch from the bottom of the scan line to the bottom of the voucher. The last
character on the right of the scan line must be placed 3.5 inches from the right
leading edge of the document. The minimum required horizontal clear space
between characters is 0.014 inch. The line to be scanned must have a clear band
0.25 inch in height from top to bottom of the scan line, and from border to
border of the document. “Clear band” means no printing except for dropout ink.
2.3.6 .
Vouchers must be imaged in black ink using OCR A, OCR B, or Courier 10.
Print and Paper
Weight These fonts may not be mixed in the scan line. The horizontal character pitch is
10 CPI. The preferred paper weight is 20 to 24 pound OCR bond.
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2.3.7 .
Certain vouchers may be reproduced for use in the IRS lockbox system. These
Specifications for
Software include the 1040-V, 1040-ES, 1041-V, the 94X family, and 2290 vouchers.
Developers Software developers must follow these specific guidelines to produce scannable
vouchers strictly for lockbox purposes. Also see Exhibit A.
• The total depth must be 3.25 inches.
• The scan line must be 0.5 inch from the bottom edge and 1.75 inches
from the left edge of the voucher and left justified.
• Software developers’ vouchers must be 8.5 inches wide (instead of 8
inches with a cut line). Therefore, no vertical cut line is required.
• Scan line positioning must be exact.
• Do not use the over-the-counter format voucher and add the scan line
to it.
• All scanned data must be in 12-point OCR A font.
• The 4-digit NACTP ID code or IRS source code should be placed
under the payment indicator arrow.
• Windowed envelopes must not display the scan line in order to avoid
disclosure and privacy issues.
Note. All software developers must ensure that their software uses OCR A font
so taxpayers will be able to print the vouchers in the correct font.
2.3.8 .
Follow these line specifications for entering taxpayer data in the lockbox
Specific Line
Positions vouchers.
Start Row Start Column Width End Column
Line Specifications for
Taxpayer Data:
Taxpayer Name 56 6 36 41
Taxpayer Address, Apt. 57 6 36 41
Taxpayer City, State, ZIP 58 6 36 41
Foreign Country Name 59 6 36 41
Foreign Province/County 60 6 17 22
Foreign Postal Code 60 26 16 41
Line Specifications for Mail
To Data:
Mail Name 56 43 38 80
Mail Address 57 43 38 80
Mail City, State, ZIP 58 43 38 80
Line Specifications for:
Scan Line 63 26 n/a n/a
2.3.9 .
To receive approval, the following procedures are in effect due to COVID-19.
How To Get
Approval Please send an approval sheet with each form type for IRS signature to Doris
Bethea at Doris.E.Bethea@irs.gov. You should include in the email an example
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of each type of voucher the site will be testing. Note. Do not mail any test
vouchers to Doris Bethea.
You are required to send 25 voucher samples of each form in PDF format. You
should email the test vouchers to raul.t.mariduena@jpmorgan.com. You can
also print the vouchers and send them to his mailing address at:
JP Morgan Chase
Attn: Raul Mariduena
830 Tyvola Road, Suite 114
Charlotte, NC 28217
To receive approval under regular circumstances, please send in 25 voucher
samples yearly for each form type or scenario, by December 8, 2022, for testing
to the following address.
Internal Revenue Service
Attn: Doris Bethea, C5-226
5000 Ellin Road
Lanham, MD 20706
For further information, contact Doris Bethea at Doris.E.Bethea@irs.gov, or at
240-613-5922 (not toll free); or Kathryn Wheelock at
Kathryn.F.Wheelock@irs.gov, or at 816-499-4443 (not toll free); or Dorothy
Bazemore at Dorothy.B.Bazemore@irs.gov, or at 240-613-3351 (not toll free).
Section 2.4 – Restrictions on Changes
2.4.1 .
You cannot, without prior IRS approval, change any IRS tax form or use your
What You
Cannot Do to own (nonapproved) versions including graphics, unless specifically permitted by
Forms Suitable this revenue procedure. See Sections 2.5.7 through 2.5.11.
for Substitute
You cannot adjust any of the graphics on Form 1040 or 1040-SR (except in
Tax Forms
those areas specified in Part 5 of this revenue procedure) without prior approval
from the Program.
You cannot rearrange or redistribute data entry fields, and/or allow data entry
fields to flow from one page onto the next (that is, each page of a substitute
form must contain the exact number of data entry fields as there are on the
official IRS form). The order of information on the substitute form must be
identical to the IRS version of the form. Publications for specific substitute
forms will state allowances for those respective forms.
Note. The 20-business-day turnaround policy may not apply to extensive
changes.
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Section 2.5 – Guidelines for Obtaining IRS Approval
2.5.1 .
Preparers who submit substitute privately designed, privately printed,
Basic
Requirements computer-generated, or computer-prepared tax forms must develop these
substitutes using the guidelines established in this part. These forms, unless
there is an exception outlined by the revenue procedure, must be approved by
the IRS before being filed.
2.5.2 .
The IRS cannot grant final approval of your substitute form until the official
Conditional
Approval Based form has been published. However, the IRS posts advance draft forms on its
on Advance website at IRS.gov/DraftForms.
Drafts
Submission of proposed substitutes of these advance draft forms is encouraged,
and conditional approval will be granted 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. These revisions need not be resubmitted 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.
2.5.3 .
Follow these general guidelines when submitting substitute forms for approval.
Submission
Procedures • Any alteration of forms must be within the limits acceptable to the IRS.
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 approval of any substitute form (other than those exceptions
specified inPart 1,Section 1.2 – IRS Contacts) is requested, a sample
of the proposed substitute form should be emailed for consideration to
the Program at the address shown in Section 1.2.1.
• Schedules and forms (for example, Forms 3468, 4136, etc.) that can be
used with more than one type of return (for example, Forms 1040,
1040-SR, 1041, 1120, etc.) should be submitted only once for approval,
without regard to the number of different tax returns with which they
may be associated. Also, all pages of multi-page forms or returns
should be submitted in the same package.
2.5.4 .
Because only the Program is authorized to approve substitute forms,
Approving
Offices unnecessary delays may occur if forms are sent to the wrong office. You may
receive an interim letter about the delay. The Program may then coordinate the
response with the originator responsible for revising that particular form. Such
coordination may include allowing the originator to officially approve the form.
No IRS office is authorized to allow deviations from this revenue procedure.
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2.5.5 .
The IRS does not review or approve the logic of specific software programs, nor
IRS Review of
Software does the IRS confirm the calculations on the forms produced by these programs.
Programs, etc. The accuracy of the program remains the responsibility of the software package
developer, distributor, or user.
The Program is primarily concerned with the pre-filing quality review of the
final forms that are expected to be processed by IRS field offices. For this
purpose, you should submit forms without including any taxpayer information
such as names, addresses, monetary amounts, etc.
If the software used is programmed to produce copies with populated fields,
then you must use dummy information. This will allow the Program to review
and provide feedback or approval. Vendors should use “0” for all number values
and “X” for any information that requires alpha characters.
2.5.6 .
Proposed substitutes, which are required to be submitted per this revenue
When To Send
Proposed procedure, should be sent as much in advance of the filing period as possible.
Substitutes This is to allow adequate time for analysis and response.
2.5.7 .
When submitting sample substitutes, you should include an accompanying
Accompanying
Statement statement that lists each form number and its changes from the official form
(position, arrangement, appearance, line numbers, additions, deletions, etc.).
With each of the items, you should include a detailed reason for the change.
When requesting approval, please include a checksheet. Checksheets expedite
the approval process. The checksheet may look like the example in Exhibit B
displayed in the back of this procedure or may be one of your own design.
Please include your email address on the checksheet.
2.5.8 .
The Program will email the checksheet or an approval letter to the originator,
Approval/
Nonapproval unless:
Notice • The requester has asked for a formal letter, or
• Significant corrections to the submitted forms are required.
Notice of approval may impose qualifications before using the substitutes.
Notices of unapproved forms may specify the changes required for approval and
require resubmission of the form(s) in question. When appropriate, you will be
contacted by telephone.
2.5.9 .
Most signature tax returns and many of their schedules and related forms have
Duration of
Approval the tax year printed in the upper right corner. Approvals for these annual forms
are usually good for 1 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.
Because changes are usually made to an annual form every year, each new filing
season generally requires a new submission of a substitute form. Very rarely is
updating the preprinted year the only change made to an annual form. However,
if no significant content, formatting, or layout changes were made to a tax form,
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then review and approval received for the prior tax year can be carried over into
the current tax year.
2.5.10 .
Limited changes approved for one tax year may be allowed for the same form in
Limited
Continued Use of the following tax year. Examples are the use of abbreviated words, revised form
an Approved spacing, compressed text lines, shortened captions, etc., which do not change the
Change integrity of lines or text on the official forms.
If the vendor or filer makes substantial changes to the form, new substitutes
must be submitted for approval. If the vendor or filer makes only minor editorial
changes to the form, or makes any changes that mirror changes the IRS makes
to the form’s official version, the new substitute does not need to be submitted
for approval. It is the responsibility of each vendor who has been granted
permission to produce substitute forms to monitor and revise forms to mirror
any revisions to the official forms made by the IRS. If there are any questions,
please contact the Program.
2.5.11 .
If you received approval for a specific change on a form last year, you may
When Approval
make the same change this year if the item is still present on the official form.
Is Not Required
• The new substitute form does not have to be submitted to the IRS and
approval based on that change is not required.
• However, the new substitute form must conform to the official current
year IRS form in other respects, such as 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.
• The new substitute form must also comply with changes to the
guidelines in this revenue procedure. The procedure may have
eliminated, added to, or otherwise changed the guideline(s) that
affected the change approved in the prior year.
• An approved change is authorized only for the period from a prior tax
year substitute form to a current tax year substitute form.
Exception. Forms with temporary, limited, or interim approvals (or with
approvals that state a change is not allowed in any other tax year) are subject to
review in subsequent years.
2.5.12 .
Generally, you must send us one copy of each form being submitted for
Required Copies
approval. However, if you are producing forms for different computer platforms
(for example, Microsoft vs. Apple), different tax preparation software (for
example, TurboTax® vs. TaxSlayer®), or different types of printers (for
example, inkjet vs. impact), and these forms differ significantly in appearance,
submit one copy for each type of platform, tax preparation software, or printer.
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2.5.13 .
Following receipt of an initial approval for a substitute forms package or a
Requestor's
Responsibility software output program to print substitute forms, it is the responsibility of the
originator (designer or distributor) to provide client firms or individuals with
forms that meet the IRS's requirements for continuing acceptability. Examples
of this responsibility include:
• Using the prescribed print paper, font size, legibility, state tax data
deletion, etc.; and
• Informing all users of substitute forms of the legal requirements of the
Paperwork Reduction Act Notice, which is generally found in the
instructions for the official IRS forms.
2.5.14 .
The Program will assign a unique source code to each firm that submits
Source Code
substitute forms for approval. This source code will be a permanent identifier
that must be used on every submission by a particular firm.
The source code consists of three alpha characters and should generally be
printed under or to the left of the “Paperwork Reduction Act” statement.
Vendors must ensure that the source code is not printed too close to or within
the left or bottom 0.5 inch margin to avoid the source code from being cut off
during printing.
Section 2.6 – Office of Management and Budget (OMB) Requirements for All
Substitute Forms
2.6.1 .
There are legal requirements of the Paperwork Reduction Act of 1995 (the Act).
OMB
Requirements Public Law 104-13 requires the following.
for All Substitute • OMB approves all IRS tax forms that are subject to the Act.
Forms
• Each IRS form contains (in the upper right corner) the OMB number, if
assigned.
• Each IRS form (or its instructions) states why the IRS needs the
information, how it will be used, and whether or not the information is
required to be furnished to the IRS.
This information must be provided to every user of official or substitute IRS
forms or instructions.
2.6.2 .
On forms that have been assigned OMB numbers:
Application of
the Paperwork • All substitute forms must contain in the upper right corner the OMB
Reduction Act number that is on the official form, and
• The required format is: OMB No. 1545-XXXX (preferred) or OMB #
1545-XXXX (acceptable).
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2.6.3 .
You must inform the users of your substitute forms of the IRS use and collection
Required
Explanation to requirements stated in the instructions for official IRS forms.
Users • If you provide your users or customers with the official IRS
instructions, each form must retain either the Paperwork Reduction Act
Notice (or Disclosure, Privacy Act, and 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).
• This notice reads, in part, “We ask for tax return information to carry
out the tax laws of the United States....”
Note. If no IRS instructions are provided to users of your forms, the exact text
of the Paperwork Reduction Act Notice (or Disclosure, Privacy Act, and
Paperwork Reduction Act Notice) must be furnished separately or on the form.
2.6.4 .
The OMB number and the Paperwork Reduction Act Notice, or references to it,
Finding the
OMB Number may be found printed on an official form (or its instructions). The number and
and Paperwork the notice are included on the official paper format and in other formats
Reduction Act produced by the IRS.
Notice
Part 3
Physical Aspects and Requirements
Section 3.1 – General Guidelines for Substitute Forms
3.1.1 .
The official form is the standard. Because a substitute form is a variation from
General
Information 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. To obtain the most
frequently used tax forms, visit IRS.gov/Forms.
3.1.2 .
Each form must follow the design of the official form as to format arrangement,
Design
item caption, line numbers, line references, and sequence.
3.1.3 .
Generally, state tax information must not appear on the federal tax return,
State Tax
Information associated form, or schedule that is filed with the IRS. Exceptions occur when
Prohibited amounts are claimed on, or required by, the federal return (for example, state
and local income taxes on Schedule A (Form 1040)).
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3.1.4 .
Vertical IF a form is to be... THEN...
Alignment of
manually prepared and the 1. the entry column must have a vertical line or some type
Amount Fields
official IRS form still has a of indicator in the amount field to separate dollars from
separate cents entry field cents, and
2. the cents column must be at least 0.3 inch wide.
computer generated 1. vertically align the amount entry fields where possible,
and
2. use one of the following amount formats.
a) 0,000,000.
b) 0,000,000.00.
computer prepared 1. you may remove the vertical line in the amount field that
separates dollars from cents, and
2. use one of the following amount formats.
a) 0,000,000.
b) 0,000,000.00.
3.1.5 .
Many individual income tax forms have a required “attachment sequence
Attachment
Sequence number” located just below the year designation in the upper right corner of the
Number form. The IRS uses this number to indicate the order in which forms are to be
attached to the tax return for processing. Some of the attachment sequence
numbers may change from year to year.
The following apply to 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 separated with an asterisk.
• The actual number may be printed without labeling it the “Attachment
Sequence Number.”
3.1.6 .
When developing software or forms for use by others, please inform your
Assembly of
Forms customers/clients that the order in which the forms are arranged may affect the
processing of the package. A return must be arranged in the order indicated
below.
IF the form is... THEN the sequence is...
1040 or 1040-SR • Form 1040 or 1040-SR, and schedules and forms in attachment
sequence number order.
any other tax return (Form • the tax returns, directly associated schedules (Schedule D, etc.),
1120, 1120-S, 1065, 1041, directly associated forms, additional schedules in alphabetical
etc.) order, and additional 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 the IRS in order, processing may be delayed.
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3.1.7 .
On Forms 1040, 1040-SR, and 1120, and any other applicable tax forms, the
Paid Preparer's
Information and “Paid Preparer Use Only” area may not be rearranged or relocated. You may,
Signature Area however, add three extra lines to the paid preparer's address area, and remove
the horizontal rules in that area without prior approval.
3.1.8 .
Some reasons that substitute form submissions may require changes include the
Some Common
Reasons for following.
Requiring • Shading areas incorrectly.
Changes to
Substitute Forms • Failing to include a reference to the location of the Paperwork
Reduction Act Notice.
• Not including parentheses for losses.
• Not including “Attach Statement” when appropriate.
• Including line references or entry spaces that do not match the official
form.
• Printing text that is different from the official form.
• Altering the jurat (perjury statement).
• Having an incorrect OMB number.
• Including the IRS catalog number (Cat. No.) on the form.
• Failing to include preprinted amounts in entry fields.
• Missing IRS source code or NACTP software ID.
• Missing 3-letter FFF code on paper Form 1040 from tax software
companies that participate in the IRS Free File Program.
• Incorrect dimensions.
Section 3.2 – Paper
3.2.1 .
The paper must be:
Paper Content
• 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 .
There are several kinds of paper prohibited for substitute forms. These are:
Paper With
Chemical 1. Carbon-bonded paper, and
Transfer
Properties 2. Chemical transfer paper except when the following specifications are met.
a. Each ply within the chemical transfer set of forms must be labeled.
b. 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 IRS.
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Example. A set containing three plies would be constructed as follows: ply
one (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 boldface 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.
3.2.3 .
It is preferred that the color and opacity of paper substantially duplicate that of
Paper and Ink
Color the original form. This means that your substitute must be printed in black ink
and may be on white paper or on the colored paper the IRS form is printed on.
Form 1040 or 1040-SR substitute reproductions may be in black ink without the
colored shading. The only exception to this rule is Form 1041-ES, which should
be printed with a PMS 100 yellow shading in the color screened area. This is
necessary to assist us in expeditiously separating this form from the very similar
Form 1040-ES.
3.2.4 .
Substitute or reproduced forms and computer-prepared/-generated substitutes
Page Size
may be the same size as the official form or they may be the standard
commercial size (8.5″ x 11″). The thickness of the stock cannot be less than
0.003 inch.
Section 3.3 – Printing
3.3.1 .
The private printing of all substitute tax forms must be by conventional printing
Printing Medium
processes, photocopying, computer graphics, or similar reproduction processes.
3.3.2 .
All forms must have a high standard of legibility as to printing, reproduction,
Legibility
and fill-in matter. Entries of taxpayer data may be no smaller than 8 points. The
IRS 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 standard
must be followed for any subsequent copies or reproductions made from an
approved master substitute form, either during preparation or during IRS
processing.
3.3.3 .
Many federal tax forms are printed using Helvetica as the basic type font. It is
Type Font
preferred that you use this type font when composing substitute forms.
3.3.4 .
Substitute forms should be printed using a 6 lines/inch vertical print option.
Print Spacing
They should also be printed horizontally in 10-pitch pica (that is, 10 print
characters per inch) or 12-pitch elite (that is, 12 print positions per inch).
3.3.5 .
The image size of a printed substitute form should be as close as possible to that
Image Size
of the official form. You may omit any text on both computer-prepared and
computer-generated forms that is solely instructional.
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3.3.6 .
To allow a large top margin for marginal printing and more lines per page, the
Title Area
Changes 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% or
reset as one line of type. When reset as one line, the type size may be no smaller
than 14 points. You may omit “Department of the Treasury—Internal Revenue
Service” and all references to instructions in the form's title area.
3.3.7 .
When privately printing substitute tax forms, the Government Printing Office
Remove
Government (GPO) symbol and/or jacket number must be removed. In the same place using
Printing Office the same type size, print the employer identification number (EIN) of the printer
Symbol and IRS or designer or the IRS-assigned source code. (Preferably, this last number
Catalog Number should be printed in the lower left area of the first page of each form.) Also,
remove the IRS catalog number (Cat. No.) and the recycle symbol if the
substitute is not produced on recycled paper.
3.3.8 .
Substitute single-page forms should be reproduced the same as IRS single-page
Printing Single-
Page Forms forms. Other forms or schedules should not be printed on the back or on blank
portions of a single-page form. However, printing instructions on the back or on
blank portions of a single-page form is acceptable.
3.3.9 .
The IRS does not undertake to approve or disapprove the specific equipment or
Photocopy
Equipment 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 of official forms and substitute forms that do not meet the
Reproductions
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 .
Generally, you may remove references to instructions. No prior approval is
Removal of
needed. However, in some instances, you may be requested to include
Instructions
references to instructions.
Exception. The words “For Paperwork Reduction Act Notice, see instructions”
must be retained, or a similar statement indicating the location of the Notice
must be provided on each form.
Section 3.4 – Margins
3.4.1 .
The format of a reproduced tax form when printed on the page must have
Margin Size
margins on all sides at least as large as the margins on the official form. This
allows room for IRS employees to make necessary entries on the form during
processing.
• A 0.5 inch to 0.25 inch margin must be maintained across the top,
bottom, and both sides of all substitute forms.
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• The marginal, perforated strips containing pin-fed holes must be
removed from all forms prior to filing with the IRS.
3.4.2 .
Prior approval is not required for the marginal printing allowed when printed on
Marginal
Printing an official form or on a photocopy of an official form.
• With the exception of the actual tax return forms (for example, Forms
1040, 1040-SR, 1120, 940, 941, etc.), you may print in the left vertical
margin and in the left half of the bottom margin.
• Printing is never allowed in the top right margin of the tax return form
(for example, Forms 1040, 1040-SR, 1120, 940, 941, etc.). The IRS
uses this area to imprint a Document Locator Number for each return.
There are no exceptions to this requirement.
Section 3.5 – Miscellaneous Information for Substitute Forms
3.5.1 .
To be acceptable for filing, a substitute form must print out in a format that will
Filing Substitute
allow the filer to follow the same instructions that accompany official forms.
Forms
The form must be legible, must be on the appropriately sized paper, and must
include a jurat (perjury statement) where one appears on the published form.
3.5.2 .
The IRS has received returns produced by software packages with approved
Caution to
Software output where either the form heading was altered or the lines were spaced
Publishers irregularly. This produces an illegible or unrecognizable return or a return with
the wrong number of pages. While many of these problems are caused by
individual printer differences, 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, six-digit form identifying 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.
3.5.3 .
If you are producing a software package that generates name and address data
Caution to
Producers of onto the tax return, do not, under any circumstances, program either the IRS
Software preprinted check digits or a practitioner-derived name control to appear on any
Packages return prepared and filed with the IRS.
3.5.4 .
Whenever applicable:
Programming to
Print Forms • Use only the following label information format for single filers: JOHN
Q. DOE 000 OAK DRIVE HOMETOWN, STATE 00000
• Use only the following label information format for joint filers: JOHN
Q. DOE MARY Q. DOE 000 OAK DRIVE HOMETOWN, STATE
00000
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• Use “0” for number values and “X” for alpha characters entered in data
entry fields as dummy copy.
Part 4
Additional Resources
Section 4.1 – Guidance From Other Revenue Procedures
4.1.1 .
The IRS publications listed below provide guidance for substitute tax forms not
General
covered in this revenue procedure. These publications are available on the IRS
website. Use the publication number listed below to search for the requested
document.
• Pub. 1141, General Rules and Specifications for Substitute Forms W-2
and W-3.
• Pub. 1179, General Rules and Specifications for Substitute Forms
1096, 1098, 1099, 5498, and Certain Other Information Returns.
• Pub. 1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c.
• Pub. 4436, General Rules and Specifications for Substitute Form 941,
Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form
941), and Form 8974.
• Pub. 5223, General Rules and Specifications for Affordable Care Act
Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C.
Section 4.2 – Electronic Tax Products
4.2.1 .
Copies of tax forms, their instructions, publications, fillable forms, and prior
The IRS Website
year forms and publications may be found on the IRS website at
IRS.gov/Forms.
Draft forms and instructions may be found at IRS.gov/DraftForms.
Other tax-related information may be found at IRS.gov.
4.2.2 .
For system requirements, contact the National Technical Information Service
System
Requirements (NTIS) at NTIS.gov. Prices are subject to change.
and Ordering You can order IRS forms and other tax material at IRS.gov/OrderForms.
Forms and
Instructions
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Part 5
Requirements for Specific Tax Returns
Section 5.1 – Tax Returns (Forms 1040, 1040-SR, 1120, etc.)
5.1.1 .
Tax return forms (such as Forms 1040, 1040-SR, and 1120) require a signature
Acceptable
Forms and establish tax liability. Computer-generated versions are acceptable under the
following conditions.
• These substitute forms must be printed on plain white paper.
• Substitute 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. Caution. All jurats (perjury statements) must be
reproduced verbatim. No text can be added, deleted, or changed in
meaning.
• Various computer graphic print media such as laser printing, inkjet
printing, etc., may be used to produce the substitute forms.
• The substitute form must be the same number of pages and contain the
same text on the lines as the official form.
• All substitute forms must be submitted for approval prior to their
original use. You do not need approval for a substitute form if its only
change is the preprinted year and you had received a prior year
approval letter. Exception. If the approval letter specifies a one-time
exception for your form, the next year's form must be approved.
5.1.2 .
The following are prohibited.
Prohibited
Forms • Computer-generated tax forms (for example, Form 1040, 1040-SR,
etc.) on lined or color-barred paper.
• Tax forms that differ from the official IRS forms in a manner that
makes them nonstandard or unable to process.
5.1.3 .
Certain changes (listed in Section 5.2) are permitted to the graphics of the form
Changes
Permitted to without prior approval, but these changes apply to only acceptable preprinted
Form 1040 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.
5.1.4 .
All changes not listed in Section 5.2 require approval from the IRS before the
Other Changes
Not Listed form can be filed.
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Section 5.2 – Changes Permitted to Graphics (Form 1040 or 1040-SR)
5.2.1 .
You may make minor vertical and horizontal spacing adjustments to allow for
Adjustments
computer or word processing printing. This includes widening the amount
columns or tax entry areas if the adjustments comply with other provisions
stated in revenue procedures. No prior approval is needed for these changes.
Schedules 1–3 cannot be combined for filing purposes. For the client copy of the
return, the numbered schedules may be printed two to a page (for example,
Schedule 3 below Schedule 2, if both are completed as part of the return). If
numbered schedules are combined on the client copy, it must include a
statement that it is “Not for Filing.”
5.2.2 .
The horizontal rules and instructions within the name and address area may be
Name and
Address Area removed and the entire area left blank. No line or instruction can remain in the
area. The heavy-ruled border (when present) that outlines the name, address
area, and SSN must not be removed, relocated, expanded, or contracted.
5.2.3 .
When the name and address area is left blank, the following format must be
Required
Format used when printing the taxpayer's name and address.
• 1st name line (35 characters maximum).
• 2nd name line (35 characters maximum).
• In-care-of name line (35 characters maximum).
• City, state (25 characters maximum), one blank character, and ZIP
code.
5.2.4 .
When there is no in-care-of name line, the name and address will consist of only
Conventional
Name and three lines (single filer) or four lines (joint filer).
Address Data
Example of joint filer. Name and address (joint filer) with no in-care-of name
line:
JOHN Q. DOE
MARY Q. DOE
000 ANYWHERE ST., APT. 000
ANYTOWN, STATE 00000
Example of in-care-of name line. Name and address (single filer) with in-care-of
name line:
JOHN Q. DOE
C/O JOHN R. DOE
0000 SOMEWHERE AVE.
SAMETOWN, STATE 00000
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5.2.5 .
The broken vertical lines separating the format arrangement of the SSN/EIN
SSN and EIN
Area may be removed. When the vertical lines are removed, the SSN and EIN
formats must be 000-00-0000 or 00-0000000, respectively.
5.2.6 .
Entering Cents • You may remove the vertical rule that separates the dollars from the
cents if it is still included on the official IRS form.
• 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 form
instructions.
• When several amounts are added together, the total should be rounded
off after addition (that is, individual amounts should not be rounded off
for computation purposes).
• When printing money amounts, you must use one of the following
formats: (a) 0,000,000; or (b) 0,000,000.00.
• When there is no entry for a line, leave the line blank.
5.2.7 .
No prior approval is needed for the following changes (for use with
Changes to Lines
computer-prepared forms only). Specific line numbers in the following headings
may have changed due to tax law changes.
5.2.8 .
The vertical lines separating columns (1) through (4) may be removed. The
Dependents on
Form 1040 captions may be shortened to allow a one-line caption for each column.
5.2.9 .
Any other line with text that takes up two or more vertical lines may be
Other Lines
compressed to one line by using contractions, etc., and by removing
instructional references.
5.2.10 .
You may change the line caption to read “Tax” and computer print the words
Form 1040 – Tax
“Total includes tax from” and either “Form(s) 8814” or “Form 4972” or “962
election.” If both forms are used, print both form numbers. This specific line
number may have changed.
5.2.11 .
It is not necessary to duplicate the color screening used on the official form. A
Color Screening
substitute Form 1040 or 1040-SR may be printed in black and white only with
no color screening.
5.2.12 .
No other changes to the Form 1040 or 1040-SR graphics are permitted without
Other Changes
Prohibited prior approval except for the removal of instructions and references to
instructions.
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Part 6
Format and Content of Substitute Returns
Section 6.1 – Acceptable Formats for Substitute Forms and Schedules
6.1.1 .
Exhibit A is an acceptable format for Form 1040-ES.
Exhibits and Use
of Acceptable • If your computer-generated Form 1040-ES appears exactly like Exhibit
Formats A, no prior authorization is needed.
• You may computer-generate forms not shown here, but you must
design them by following the manner and style discussed in Part 3.
• Take care to observe the other requirements and conditions in this
revenue procedure. The IRS encourages the submission of all proposed
forms covered by this revenue procedure.
6.1.2 .
The format of each substitute form or schedule must follow the format of the
Instructions
official form or schedule 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. All line numbers and items must be printed even
though an amount is not entered on the line.
6.1.3 .
When a line on an official form is designated by a number or a letter, that
Line Numbers
designation (reference code) must be used on a substitute form. The reference
code must be printed to the left of the text of each line and immediately
preceding the data entry field, even if no reference code precedes the data entry
field on the official form. If an entry field contains multiple lines and shows the
line references once on the left and right side of the form, use the same number
of line references on the substitute form.
In addition, the reference code that is immediately before the data field must
either be followed by a period or enclosed in parentheses. There must also be at
least two blank spaces between the period or the right parenthesis and the first
digit of the data field. (See Section 6.1.4.)
6.1.4 .
A decimal point (a period) should be used for each money amount regardless of
Decimal Points
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 and local taxes
a State and local income taxes..................... 5a. 000.00
b State and local real estate taxes................ 5b.
c State and local personal property taxes.... 5c. 000.00
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or
a State and local income taxes..................... (5a) 000.00
b State and local real estate taxes................ (5b)
c State and local personal property taxes.... (5c) 000.00
6.1.5 .
When submitting a multi-page form, send all its pages in the same package. If
Multi-Page
Forms you will not be producing certain pages, please note that in your cover letter.
Section 6.2 – Additional Instructions for All Forms
6.2.1 .
You may show the computer-prepared internal control numbers and identifying
Use of Your Own
Internal Control symbols on the substitute if using such numbers or symbols is acceptable to the
Numbers and taxpayer and the taxpayer's representative. Such information must not be printed
Identifying in the top 0.5 inch clear area of any form or schedule requiring a signature.
Symbols Except for the actual tax return form (Forms 1040, 1040-SR, 1120, 940, 941,
etc.), you may print in the left vertical and bottom left margins. The bottom left
margin you may use extends 3.5 inches from the left edge of the form. You may
print internal control numbers in place of the removed IRS catalog number.
6.2.2 .
In the February 2009 Government Accountability Office (GAO) report, “Many
Required
Software ID Taxpayers Rely on Tax Software and IRS Needs to Assess Associated Risks”
Number (Source (GAO-09-297), the GAO recommended that the IRS require a software
Code) on identification number on all individual returns to specifically identify the
Computer- software package used to prepare each tax return. The IRS already has this
Prepared capability for all e-filed returns. In addition, many tax preparation software
Substitutes
firms already print an IRS-issued 3-letter source code on paper returns that are
generated by their individual tax software. This source code was assigned when
the firms were seeking substitute forms approval under this current publication.
In order to follow this GAO recommendation, the IRS will require that all tax
preparation software firms include the 3-letter source code on all paper tax
returns created by their individual tax preparation software. The many firms that
currently have and display their source code on paper returns generated from
their software should continue to do so, and no change is necessary.
We have reviewed all software companies that passed Assurance Testing
System (ATS) testing last filing season and have determined that some firms do
not currently have a source code. To save you the burden of contacting us and
for your convenience, we have assigned source codes to those firms.
You should program your source code to be placed in the bottom left-hand
corner of page one of each paper form that will be generated by your individual
tax return package. You do not need to apply for a new source code annually.
If you already use a 3-letter source code and we have issued you one in error,
you are unsure if you were ever issued one, or have other questions or concerns,
you may contact Tax Forms and Publications Special Services Section at
substituteforms@irs.gov.
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The IRS requires tax preparation software firms that participate in the IRS Free
File Program include the 3-letter FFF code on all paper Form 1040 returns
created by their individual tax preparation software.
If you participate in the IRS Free File Program, you should program the 3-letter
FFF code to be placed in the bottom left-hand corner of the first page of each
paper Form 1040 that will be generated by your individual tax return package.
The 3-letter FFF code and the 3-letter source code should be placed next to each
other for consistency. If placing the 3-letter FFF code and the 3-letter source
code next to each other is not possible, then above or below will be acceptable.
Example. The 3-letter FFF code and the 3-letter source code could be
BCA-FFF or BCA FFF. A dash or a space is needed to separate the 3-letter FFF
code and the 3-letter source code.
6.2.3 .
Descriptions for captions, lines, etc., appearing on the substitute forms may be
Descriptions for
Captions, Lines, limited to one print line by using abbreviations and contractions, and by
etc. omitting articles, prepositions, etc. However, sufficient keywords must be
retained to permit ready identification of the caption, line, or item.
6.2.4 .
Explanatory detail and/or intermediate calculations for determining final line
Determining
Final Totals totals may be included on the substitute. Preferably, such calculations should 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 only for official numbered and lettered lines that
correspond to the ones on the official form. Generally, you may choose the
format for intermediate calculations or subtotals on supporting statements to be
submitted.
6.2.5 .
Text on the official form, which is solely instructional (for example, “See
Instructional
Text on the instructions,” etc.), may generally be omitted from the substitute form.
Official Form
6.2.6 .
Showing more than one form or schedule on the same printout page is
Intermingling Is
Prohibited prohibited. Both sides of the paper may be used for multi-page forms, but it is
unacceptable to intermingle forms.
For instance, Schedule E can be printed on both sides of the paper because the
official form is multi-page, with page 2 continued on the back. However, do not
print Schedule E on the front page and Schedule SE on the back page, or
Schedule A on the front and Form 8615 on the back, etc. Both pages of a
substitute form must match the official form. The back page may be left blank if
the back page of the official form contains only the instructions.
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6.2.7 .
Identify all computer-prepared substitutes clearly. Print the form designation 0.5
Identifying
Substitutes inch from the top margin and 1.5 inches from the left margin. Print the title
centered on the first line of print. Print the tax year and, where applicable, the
sequence number on the same line 0.5 inch to 1 inch from the 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.
6.2.8 .
Negative (or loss) amount entries should be enclosed in brackets or parentheses
Negative
Amounts or include a minus sign. This assists in accurate computation and input of form
data. The IRS preprints parentheses in negative data fields on many official
forms. These parentheses should be retained or inserted on printouts of affected
substitute forms.
Part 7
Miscellaneous Forms and Programs
Section 7.1 – Specifications for Substitute Schedules K-1
7.1.1 .
Because of significant changes to improve processing, prior approval is now
Requirements
for Schedules required for substitute Schedules K-1 that accompany Form 1041 (for estates
K-1 That and trusts), Form 1065 (for partnerships), or Form 1120-S (for S corporations).
Accompany Substitute Schedules K-1 should be as close as possible to exact replicas of
Forms 1041, copies of the official IRS schedules and follow the same process for submitting
1065, and 1120-S other substitute forms and schedules. Before releasing their substitute forms,
software vendors are responsible for making any subsequent changes that have
been made to the final official IRS forms after the draft forms have been posted.
Submit substitute Schedule K-1 forms, in PDF format, to scrips@irs.gov for
scannability acceptance. Schedule K-1 forms that require testing do not need to
be mailed to the Program. You must include information on the substitute that
can be tested. This information should be dummy information. Use an “X” for
alpha characters and “0” for numbers. The IRS will review and provide
feedback of any changes needed so that your forms can be recognized correctly.
Include the 6-digit form ID code in the upper right of Schedules K-1 of Forms
1041, 1065, and 1120-S. Please allow at least 0.25 inch of white space around
the 6-digit code.
• 661117 for Form 1041.
• 651121 for Form 1065.
• 671121 for Form 1120-S.
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Schedules K-1 that accompany Forms 1041, 1065, or 1120-S must meet all
specifications. The specifications include, but are not limited to, the following
requirements.
• You will no longer be able to produce Schedules K-1 that contain only
those lines or boxes that taxpayers are required to use. All lines must be
included.
• The words “*See attached statement for additional information.” must
be preprinted in the lower right-hand side on Schedules K-1 of Forms
1041, 1065, and 1120-S.
• All Schedules K-1 that are filed with the IRS should be printed on
standard 8.5” x 11” paper (the international standard (A4) of 8.27” x
11.69” may be substituted).
• 10-point Helvetica Light Standard is preferred for all entries that are
typed or made using a computer.
• Submissions should include the IRS source code or NACTP vendor ID
code printed on the lower left corner of the form or in place of the IRS
catalog number.
• Each recipient's information must be on a separate sheet of paper.
Therefore, you must separate all continuously printed substitutes, by
recipient, before filing with the IRS.
• No carbon copies or pressure-sensitive copies will be accepted.
• The Schedule K-1 must contain the name, address, and SSN or EIN of
both the entity (estate, trust, partnership, or S corporation) and the
recipient (beneficiary, partner, or shareholder).
• The Schedule K-1 must contain the tax year, the OMB number, the
schedule number (K-1), the related form number (1041, 1065, or
1120-S), and the official schedule name in substantially the same
position and format as shown on the official IRS schedule.
• The Schedule K-1 must contain all the line items as shown on the
official form, except for the instructions, if any are printed on the back
of the official Schedule K-1.
• The line items or boxes must be in the same order and arrangement as
those on the official form.
• The amount of each recipient's share of each item must be shown. A
partial percent should be reflected as a decimal (for example, 501/2%
should be 50.5%). Furnishing a total amount of each item and a
percentage (or decimal equivalent) to be applied to such total amount
by the recipient does not satisfy the law and the specifications of this
revenue procedure.
• State or local tax-related information may not be included on the
Schedules K-1 filed with the IRS.
• The entity may have to pay a penalty if substitute Schedules K-1 are
filed that do not conform to specifications.
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• Additionally, the IRS may consider the Schedules K-1 that do not
conform to specifications as not being able to be processed and may
return Form 1041, 1065, or 1120-S to the filer to be filed correctly.
Schedules K-1 that are 2-D bar-coded will continue to require prior approval
from the IRS. (See Sections 7.1.3 through 7.1.5.)
7.1.2 .
Standardization for reporting information is required for recipient copies of
Special
Requirements substitute Schedules K-1 of Forms 1041, 1065, and 1120-S. Uniform visual
for Recipient standards are provided to increase compliance by allowing recipients and
Copies of practitioners to more easily recognize a substitute Schedule K-1. The entity must
Schedules K-1 furnish to each recipient a copy of Schedule K-1 that meets the following
requirements.
• Include the 6-digit form ID code in the upper right of Schedules K-1 of
Forms 1041, 1065, and 1120-S. Please allow white space around the
6-digit code.
– 661117 for Form 1041.
– 651121 for Form 1065.
– 671121 for Form 1120-S.
• You will no longer be able to produce Schedules K-1 that contain only
those lines or boxes that taxpayers are required to use. All lines must be
included.
• The words “*See attached statement for additional information.” must
be preprinted in the lower right-hand side on Schedules K-1 of Forms
1041, 1065, and 1120-S.
• The Schedule K-1 must contain the name, address, and SSN or EIN of
both the entity and recipient.
• The Schedule K-1 must contain the tax year, the OMB number, the
schedule number (K-1), the related form number (1041, 1065, or
1120-S), and the official schedule name in substantially the same
position and format as shown on the official IRS schedule.
• All applicable amounts and information required to be reported must be
titled and numbered in the same manner as shown on the official IRS
schedule. The line items or boxes must be in the same order and
arrangement and must be numbered like those on the official IRS
schedule.
• The Schedule K-1 must contain all items required for use by the
recipient. The instructions for the schedule must identify the line or box
number and code, if any, for each item as shown in the official IRS
schedule.
• The amount of each recipient's share of each item must be shown. A
partial percent should be reflected as a decimal (for example, 501/2%
should be 50.5%). Furnishing a total amount of each line item and a
percentage (or decimal equivalent) to be applied to such total amount
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by the recipient does not satisfy the law and the specifications of this
revenue procedure.
• Instructions to the recipient that are substantially similar to those on or
accompanying the official IRS schedule must be provided to aid in the
proper reporting of the items on the recipient's income tax return.
Where items are not reported to a recipient because they do not apply,
the related instructions may be omitted.
• The quality of the ink or other material used to generate recipients'
schedules must produce clearly legible documents. In general, black
chemical transfer inks are preferred.
• In order to assure uniformity of substitute Schedules K-1, the paper
size should be standard 8.5” x 11” (the international standard (A4) of
8.27” x 11.69” may be substituted).
• The paper weight, paper color, font type, font size, font color, and page
layout must be such that the average recipient can easily decipher the
information on each page. The preferred font is Helvetica and a
minimum of 10-point font.
• State or local tax-related information may be included on recipient
copies of substitute Schedules K-1. All non-tax-related information
should be separated from the tax information on the substitute schedule
to avoid confusion for the recipient.
• The legend “Important Tax Return Document Enclosed” must appear
in a bold and conspicuous manner on the outside of the envelope that
contains the substitute recipient copy of Schedule K-1.
• The entity may have to pay a penalty if a substitute Schedule K-1
furnished to any recipient does not conform to the specifications of this
revenue procedure and results in impeding processing.
7.1.3 .
Electronic filing is the preferred method of filing; however, 2-D bar code is the
Requirements
for Schedules best alternative method for paper processing.
K-1 With Two- In an effort to improve efficiency and increase data accuracy, the IRS partnered
Dimensional (2-
with the tax software development community on a two-dimensional bar code
D) Bar Codes
project in 2003. Certain tax software packages have been modified to generate
2-D bar codes on Schedules K-1. As a result, when Schedules K-1 are printed
using these programs, a bar code will print on the page.
Rather than manually transcribe information from the Schedule K-1, the IRS
will scan the bar code and electronically upload the information from the
Schedule K-1. This will result in more efficient operations within the IRS and
fewer transcription errors for your clients.
Note. If software vendors do not want to produce bar-coded Schedules K-1, they
may produce the official IRS Schedules K-1 but cannot use the expedited
process for approving bar-coded Schedules K-1 and their parent returns as
outlined in Section 7.1.6.
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In addition to the requirements in Sections 7.1.1 and 7.1.2, the bar-coded
Schedules K-1 must meet the following specifications.
• The bar code should print in the space labeled “For IRS Use Only” on
each Schedule K-1. The entire bar code must print within the “For IRS
Use Only” box surrounded by a white space of at least 0.25 inch.
• Bar codes must print in PDF 417 format.
• The bar codes must always be in the specified format with every field
represented by at least a field delimiter (carriage return). Leaving out a
field in a bar code will cause every subsequent field to be misread.
• Be sure to include the 6-digit form ID code in the upper right of
Schedules K-1 of Forms 1041, 1065, and 1120-S. Please allow white
space around the 6-digit code.
– 661117 for Form 1041.
– 651121 for Form 1065.
– 671121 for Form 1120-S.
7.1.4 .
Follow these general specifications for preparing all 2-D bar-coded Schedules
2-D Bar Code
Specifications for K-1.
Schedules K-1 • Numeric fields.
– Do not include leading zeros (except TINs, ZIP codes, and
percentages).
– If negative value, the minus sign “–” must be present immediately
to the left of the number and part of the 12-position field.
– Do not use non-numeric characters except that the literal "STMT"
can be put in money fields.
– All money fields should be rounded to the nearest whole dollar
amount—if a money amount ends in 00 to 49 cents, drop the
cents; if it ends in 50 to 99 cents, truncate the cents and increment
the dollar amount by one. Use the same rounding technique for
the bar-coded and the printed Schedules K-1.
– All numeric-only fields are right justified (except TINs and ZIP
codes).
• All field lengths are expressed as maximum lengths. If the value in the
field has fewer positions or the software program does not support that
many positions, put in the bar code only those positions actually used.
• Alpha fields.
– Do not include leading blanks (left justified).
– Do not include trailing blanks.
– Use uppercase alpha characters only.
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• Variable fields.
– Do not include leading blanks (left justified).
– Do not include trailing blanks.
– Use uppercase alpha characters, numerics, and special characters
as defined in each field.
• Delimit each field with a carriage return.
• Express percentages as 6-digit numbers without the percent sign. Left
justify with a leading zero(s) (for percentages less than 100%) and no
decimal point (decimal point is assumed between 3rd and 4th
positions). Examples: 25.32% expressed as "025320"; 105% expressed
as "105000"; 8.275% expressed as "008275"; 10.24674% expressed as
"010247."
• It is vital that the print routine reinitialize the bar code prior to printing
each succeeding Schedule K-1. Failure to do this will result in each
Schedule K-1 for a parent return having the same bar code as the
document before it.
7.1.5 .
Prior to releasing commercially available tax software that creates bar-coded
Approval
Process for Bar- Schedules K-1, the printed schedule and the bar code must both be tested. If
Coded Schedules your company is creating bar-coded Schedules K-1, you must receive
K-1 certification for both the printed Schedule K-1, as well as the bar code, before
offering your product for sale. Bar-code testing must be done using the final
official IRS Schedule K-1. Bar-code approval requests must be resubmitted for
any subsequent changes to the official IRS form that would affect the bar code.
Below are instructions and a sequence of events that will comprise the testing
process.
• The IRS has released the final Schedule K-1 bar-code specifications by
publishing them on the IRS.gov website (see IRS.gov/E-file-Providers/
K-1-Bar-Code-Certification-Process).
• The IRS will publish a set of test documents that will be used to test the
ability of tax preparation software to create bar codes in the correct
format.
• Software developers will submit two identical copies of the test
documents—one to the IRS and one to a contracted testing vendor.
• The IRS will use one set to ensure the printed schedules comply with
standard substitute forms specifications.
• If the printed forms fail to meet the substitute forms criteria, the IRS
will inform the software developer of the reason for noncompliance.
• The software developer must resubmit the Schedule(s) K-1 until it
passes the substitute forms criteria.
• The testing vendor will review the bar codes to ensure they meet the
published bar-code specifications.
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• If the bar code(s) does not meet published specifications, the testing
vendor will contact the software developer directly, informing them of
the reason for noncompliance.
• Software developers must submit new bar-coded schedules until they
pass the bar-code test.
• When the bar code passes, the testing vendor will inform the IRS that
the developer has passed the bar-code test and the IRS will issue an
overall approval for both the substitute form and the bar code.
• After receiving this consolidated response, the software vendor is free
to release software for tax preparation as long as any subsequent
revisions to the schedules do not change the fields.
• Find the mailing address for the testing vendor below. Separate and
simultaneous mailings to the IRS and the vendor will reduce testing
time.
7.1.6 .
In order to help provide incentives to the software development community to
Procedures for
Reducing participate in the Schedule K-1 2-D project, the IRS has committed to
Testing Time expediting the testing of bar-coded Schedules K-1 and their associated parent
returns. To receive this expedited service, follow the instructions below.
• Mail the parent returns (Forms 1065, 1120-S, 1041) and associated
bar-coded Schedule(s) K-1 to the appropriate address below in a
separate package from all other approval requests.
Internal Revenue Service
Attn: Bar-Coded K-1
SE:W:CAR:MP:T:M:S, IR-6526
1111 Constitution Ave. NW
Washington, DC 20224
• Mail one copy of the parent form(s) and Schedule(s) K-1 to the IRS
and another copy to the testing vendor at the address below.
Leidos-IRS Paper and Remittance
Processing Support (PRPS II)
Attn: Dane Hawkins
9737 Washington Blvd.
Gaithersburg, MD 20878
• Include multiple email and phone contact points in the packages.
• While the IRS can expedite bar-coded Schedules K-1 and their
associated parent returns, it cannot expedite the approval of
nonassociated tax returns.
• Vendors are encouraged to visit NACTP.org for compliance guidelines
in regards to file size and error-correction level.
• Submissions should include the IRS source code or NACTP vendor ID
code printed on the lower left corner of the form or in place of the IRS
catalog number.
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• If a change is made to the bar code after approval, be sure to increment
the version number.
Section 7.2 – Guidelines for Substitute Forms 8655
7.2.1 .
Increased standardization for reporting information on substitute Forms 8655 is
Increased
Standardization now required to aid in processing and for compliance purposes. Please follow
for Forms 8655 the guidelines in Section 7.2.2.
7.2.2 .
Please follow these specific requirements when producing substitute Forms
Requirements
for Substitute 8655.
Forms 8655 • The first line of the title must be “Reporting Agent Authorization.”
• If you want to include a reference to “State Limited Power of
Attorney,” it can be in parentheses under the title. “State” must be the
first word within the parentheses.
• You must include “Form 8655” on the form.
• While the line numbers do not have to match the official form, the
sequence of the information must be in the same order.
• The size of any variable data must be printed in a font no smaller than
10 points.
• For adequate disclosure checks, the following must be included for
each taxpayer.
– Name.
– EIN.
– Address.
• At this time, Form 944 will not be required if Form 941 is checked.
Only those forms that the reporting agent company supports need to be
listed.
• The jurat (perjury statement) must be identical with the exception of
references to line numbers.
• A contact name and number for the reporting agent is not required.
• Any state information included should be contained in a separate
section of the substitute form. Preferably, this information will be in the
same area as line 19 of the official form.
• All substitute Forms 8655 must be approved by the Program as
outlined in the Form 8655 specifications in this current publication.
• If you have not already been assigned a 3-letter source code, you will
be given one when your substitute form is submitted for approval. This
source code should be included in the lower left corner of the form.
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• The 20-business-day assumed approval policy does not apply to Form
8655 approvals.
7.2.3 .
Because of how Form 8655 is processed and distributed to recipients, vendors
Exception for
Form 8655 are allowed to affix their logo onto the substitute version of the form. This
exception is for Form 8655 only.
Part 8
Additional Information
Section 8.1 – Forms for Electronically Filed Returns
8.1.1 .
Electronic filing is a method by which authorized providers transmit tax return
Electronic Filing
Program information to an IRS Service Center in the format of the official IRS forms.
The IRS accepts both refund and balance due forms that are filed electronically.
8.1.2 .
Anyone wishing to participate in IRS e-file of tax returns must submit an e-file
Applying To
Participate in application. The application can be completed and submitted electronically on
IRS e-file the IRS website at IRS.gov after first registering for e-services on the website.
8.1.3 .
Taxpayers choosing to electronically prepare and file their return will be
Obtaining the
Taxpayer required to use the Self-Select PIN method as their signature.
Signature/ Electronic return originators (EROs) can e-file individual income tax returns
Submission of only if the returns are signed electronically using either the Self-Select or
Required Paper Practitioner PIN method.
Documents
Taxpayers must use Form 8453, U.S. Individual Income Tax Transmittal for an
IRS e-file Return, to send supporting documents that are required to be
submitted to the IRS.
For specific information about electronic filing, refer to Pub. 1345, Handbook
for Authorized IRS e-file Providers of Individual Income Tax Returns.
8.1.4 .
A participant in the electronic filing program who wants to develop a substitute
Guidelines for
Preparing form should follow the guidelines throughout this publication and send a sample
Substitute Forms form for approval to the Program at substituteforms@irs.gov. If you do not
in the Electronic prepare substitute Form 8453 using a font in which all IRS wording fits on a
Filing Program single page, the form will not be accepted.
Note. Use of unapproved forms could result in suspension of the participant
from the electronic filing program.
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Section 8.2 – Effect on Other Documents
8.2.1 .
This revenue procedure supersedes Revenue Procedure 2021-42, 2021-43 I.R.B.
Effect on Other
Documents 666.
Section 8.3 – Exhibits
Exhibit A — Form 1040-ES Voucher 2022
Exhibit B — Substitute Form Checksheet
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Software Developers Voucher
Exhibit A Form 1040-ES Voucher
Form 1040-ES (OCR) Calendar year—
Department of the Treasury 20XX Payment
Due April XX, 20XX
Internal Revenue Service OMB No. 1545-0074 Estimated Tax Voucher 1
Make your check or money order payable to “United States Treasury.” Amount of estimated tax you are Dollars Cents
Enter your SSN and “20XX Form 1040-ES” on your payment. paying by check or money order. 0,000
If your name, address, or SSN is incorrect, see instructions. For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Pay online at IRS.gov/epay. Simple. Fast. Secure.
John Q. Doe
000 Someplace Somewhere Blvd. PO Box 00000
City, St 00000 City, St 00000 - 0000
000000000 XX DOE 00 0 20XX12 000
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IRS Checksheet
Exhibit B Substitute Forms Checksheet
Checksheet of IRS Substitute Forms
Submitted on:
Enter the following information:
Company:
Contact:
Phone:
Fax:
Source Code:
Form Approved Approved Comments
Number With
Corrections
Authorized Name:
Title:
Reviewer’s Name:
Telephone:
Date:
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