Form
         Guidelines for Substitute and Reproduced Tax Forms
   5629

__ Introduction  __________________________________________________
The Department of Revenue prescribes the format of tax returns, schedules, statements, and declarations approved 
in Section 143.971, RSMo. The Department has established these guidelines for substitute and reproduced tax forms 
for developers of computer software, computer tax processors, computer programmers, commercial printers, 
business forms companies, and others who plan to market or distribute substitute tax forms in any manner.
The Department does not review or approve the logic of specific software programs or confirm the calculations 
entered on substitute forms output from software programs. The accuracy of software programs is the responsibility of 
the software developer, distributor, or user.
Unless otherwise stated, the term “form” as used in these guidelines includes personal income and business tax 
returns, schedules, statements, declarations, and remittance vouchers.
A “substitute” form is a form other than the official Department form, that is commercially typeset and printed or 
computer reproduced or programmed. A “reproduced” form is a direct copy or facsimile of an official Department form, 
Substitute forms must be compatible with the Department’s processing system in the same manner as the official 
form.

__ Registration Requirement _______________________________________
Software developers intending to reproduce Missouri forms must register with the Department by completing (Form 4349). 
Form 4349 must be submitted to the Department prior to submitting substitute forms for approval.
This form is only required to be filed once. In the event any information on it changes, a revised Form 4349 must be filed. 
The Department may also request a revised Form 4349, if necessary.

__ 1D Barcodes __________________________________________________
Many of the Department’s forms contain a 1D barcode. This must be replicated by any software developer that 
substitutes these forms. The 1D barcode consists of 11 characters (numeric) which are made up of the following:
  Position  Definition
   *     Asterisks start bar - this is a constant that must always be placed in the front of the barcoded data 
   1-2   Year reference. This does not always represent the year of the form. Only change this if the Department  
         updates it on their version. 
   3-5   Form code assigned by the Department 
   6-7   Page number
   8-11* National Association of Computer Tax Processors (NACTP) vendor code ID (all Department forms and drafts  
         will contain our default code of “0001”). These last four digits must match the software developer’s NACTP 
         assigned vendor code. NOTE: Visit the NACTP website at http://www.nactp.org/ to obtain a vendor code.
   *     Asterisks stop bar - this is a constant that must always be placed at the end of the barcoded data
*  Positions 8-11 are the only digits that can be changed on a substitute form. The Department will determine all 
other barcode values and the developer must match those. The font required to create the 1D barcode is Code 39, 
size 17pt. The numeric information that appears below the barcode must be in Helvetica font, size 8pt. There must be 
a leading of 8pt to separate these two lines.

__ Data Recognition Fields  ________________________________________
In a continuing effort to automate document processing to improve overall accuracy and efficiency, the Department is 
reformatting some tax forms for data recognition software. This requires clearly defined spacing of certain fields and 
eliminates keying each field manually.
•  Full Data Recognition requires that forms be created with all data entry fields appearing in the exact same location  
  as the Department produced form. 
•  Partial Data Recognition forms must be created so only the index information (i.e., Missouri Tax I.D. Number, 
  Federal Employer I.D. Number, Social Security Number, etc.) fields appear in the exact same location as the 
  Department  produced forms. The fields on the form that are not recognized should look like the Department 
  produced forms, but do not have to match the exact location. 
By visiting the Department’s software vendor website (http://dor.mo.gov/vendors/) you can obtain detailed 
information on which forms are full or partial data recognition.
The Department designs all fields in which data is recognized on a 10 x 6 grid (10 characters to the inch and 6 lines to 
the inch) to assist software developers in creating substitute versions of these forms. Fields on Partial Data Recognition 
forms that are not considered an index value may be outside of the 10 x 6 grid design because their locations do not 
need to be exact.

__ Reproduced Forms  ____________________________________________
The Department will accept reproductions of official forms without prior approval if the reproductions are direct facsimiles” 
or “copies.” The form must be on paper of the same size, weight (20 lb. bond), and quality.
The signatures of the taxpayer on the reproduced forms must be original. The preparer’s signature may be printed on 
the reproduced forms.
Developers using reproduced forms that have been assigned a 1D barcode by the Department, must alter the 
barcode to include their NACTP vendor code.

__ Secondary Software Companies  _________________________________
Companies that purchase forms software from another software vendor and add the “logic” to produce their own 
software package do not need to gain approval of the forms from the Department. However, they must file a Form 
4349 with the Department, Identify the primary forms software company, and add their own identification code to the 
bottom of the form, or within the 1D barcode if the form contains one, so the Department may identify them.
Computer software companies must notify their customers or clients of the minimum system requirements (hardware, 
fonts, printers, etc.) for use with the software.
Copyright - Any copyright language must state that the copyright is for the software only.

__ Substitute Forms ______________________________________________
                                                 Size, Margin, and Layout
Must match the official form, including all data, bold arrows, and vertical and horizontal spacing, excluding any 
graphics (QR codes are considered graphics). All scanline requirements must be met on remittance vouchers and 
declarations. All fields in which data will be entered must be in the same size (width and height) and location as the 
version that is published by the Department.
                                      Type Style and Print Quality
The Department designs Missouri forms using Helvetica type. Fillable fields contain Tahoma font. All substitute forms 
must use the same fonts. The print quality must be of offset or laser printer (300 dpi) quality. Dot matrix print will not 
be accepted.
                                                 Data-Filled Forms
All forms must be submitted with completed data in each field. The pdf files must contain accurate and identical data 
to what would be supplied in the software package. Blank forms will no longer be accepted for review.

                                           Identification Codes
Substitute forms must include the company’s four digits NACTP vendor code in the lower left corner on each page of 
each form produced. The vendor code is part of all 1D barcodes and should not appear elsewhere on forms utilizing 
that identifier.
                                           Graphics
Although it is preferred, substitute forms do not need to include graphics such as the Missouri state icon in the top left 
corner or QR codes that appear on certain forms. Vertical headers must be reproduced, however, the Department will 
allow variations if a developer cannot print text at 90° or duplicate the shading.
                                           Deadline
All year-end forms (forms that contain year references and due dates) should be submitted for approval prior to 
February 15th, or within 30 days of the form’s final posting date.

__ Approval Process ______________________________________________
Any company or individual that designs or markets substitute forms must obtain approval from the Department each 
year before releasing and distributing substitute forms as a paper copy or part of a software product to customers or 
clients. Patrons of software companies are not required to get additional approval from the Department, but should 
verify with the software company that the forms have been approved. See Secondary Software Companies.
Approval Process:
1.  If you do not have a Form 4349 on file, complete and e-mail it to the Department. 
    •  The Department will file your Form 4349 and register your company identification code. You will not receive a  
      response regarding this submission unless the Department needs additional information.
2.  Prepare your substitute forms following the guidelines stated previously. 
    •  Department forms may be obtained from the Department’s Software Vendor Early Release website, 
   http://dor.mo.gov/vendors/earlyrelease/.
3.  Complete the Request for Substitute Forms Approval (Form 5529) and submit it with your forms to the Department  
    for approval at moforms@dor.mo.gov.
    • The Department will review your substitute forms and provide approval or feedback on your Form 5529 that you  
    provided.
    •  If changes are noted, resubmit the forms until they are approved.

   Submit all communications and your substitute tax forms to the Department at moforms@dor.mo.gov.
                                                                                                             Form 5629 (Revised 12-2020)
Missouri Department of Revenue Phone: (573) 751-5714 
Forms Group                    Fax: (573) 522-4876                            Visit http://dor.mo.gov/vendors/ 
301 West High St, Room 560     E-mail: moforms@dor.mo.gov                         for additional information.
Jefferson City, MO 65101