Rev. Proc. 64-46

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to state the position of the Internal Revenue Service relating to acceptance of substitutes for Form 941a, Continuation Sheet for Schedule A of Form 941, 941-M, 941SS or 943, for filing purposes in lieu of the official form.

SEC. 2. BACKGROUND.

.01 Schedule A (Form 941), Quarterly Report of Wages Taxable Under The Federal Insurance Contributions Act, provides space for listing the account numbers, names, and wages of employees, as well as an optional column. Form 941a is available to employers who need additional space for listing of employees.

.0-2 Substitutes for Form 941a may be privately printed and used without specific approval of the Internal Revenue Service only if all specifications enumerated in section 3 are completely met.

SEC. 3. SPECIFICATIONS.

.01 Basic form .-The latest revision of the prescribed Form 941a should be used as the basis for the privately printed form. A copy of Form 941a (Rev. 10-64) may be obtained from any District Director of Internal Revenue after December 14, 1964. Reproduction proofs and dimensionally stable film positive overlays of the timing track indicia for the standard 7 7/8 to 8 1/2 inches x 11 inches size only will be available to printers upon request from the Internal Revenue Service, A:FM:P, Washington, D.C., 20224, after October 14, 1964. The Service will print their official Form 941a, 8 inches x 11 inches.

.02 Typography .-Type may not be smaller than the corresponding type of the official form and should be as nearly as possible of the same font.

.03 Dimensions .-Forms may vary in width from 7 7/8 inches to 8 1/2 inches plus/minus .031 inch. Depth of form must be 11 inches plus/minus .031 inch. These dimensions must be maintained at time of manufacture. Grain must run the 11 inch way.

.04 Color and quality of paper .-The paper must be white 100 percent bleached chemical wood (no optical brighteners may be added to the pulp or paper during manufacture, minimal trace amounts will be acceptable) produced in accordance with the following specifications. Writing, 40 pound (basis 17 x 22-1000), tolerance plus/minus 5 percent. Caliper (thickness), .0038 inch, tolerance plus .0004 and minus .0002. Finish (smoothness) between 100 to 200 when measured on a Sheffield smoothness tester. The paper shall have a brightness value of 80 percent or more when measured on a brightness meter in accordance with TAPPI specification T-452. Alternate: The paper shall have a reflectance, when measured on a spectrophotometer, using a matte black backing for one thickness of the test sample, the spectral reflectance characteristics of the paper must fall entirely above the minimum characteristics curve in the range of 3,000 to 10,000 Angstroms as follows: 3000A., zero reflectance; 3250A., 14 percent reflectance; 3500A., 35 percent reflectance; 3750A., 58 percent reflectance; 4000A., 62 percent reflectance; 6000A. and up, 69 percent reflectance (the above curves are normalized to magnesium oxide representing 100 percent reflectance). Stiffness (minimum requirement) measured on Taber V-5 instrument, 2.5 machine direction, 1.2 cross direction; Gurley instrument, 150 machine direction, 72 cross direction.

.05 Color and quality of ink .-All printing must be accomplished with black non-reflective inks with good heavy coverage. A nonreflective ink is one which has a 10 percent reflectance or less when measured on a Reflectometer that simulates the spectral response of the scanner and 19 milivolts or less when measured on a Kidder Mark Read Tester (MR8) or equivalent device. The sample measured by the Kidder Mark Read Tester must have minimum dimensions equal to or greater than the `INITIAL POSITIONING MARK.' The 10 percent reflectance is referenced to magnesium oxide which is 100 percent.

.06 Printing Locations .-The following dimensions must be maintained during printing (see exhibit I):

(a) The right edge of the Document Positioning Track must be located .390 inch plus/minus .030 inch from the left edge of the detached form. Thickness of lines within the Document Positioning Track shall be maintained plus/minus .003 inch. No other printing is allowed in the Document Positioning Track. The printing of this track must be parallel to the document left edge within .010 inch.

(b) Form Identification Line Code must be located .300 inch plus/minus .005 inch from the right edge of the Document Positioning Track.

(c) A rectangle (Initial Positioning Mark) .040 inch by .218 inch located within the Document Positioning Track must always be located 4.375 inches plus/ minus .005 inch from the bottom edge of the Form Identification Line Code.

(d) The horizontal (End of Document Field Mark) bar must end .125 inch plus/minus .005 inch to the left of the Field Line separating the Employee Name and Taxable Wages field.

(e) Form Identification Line Code may vary in length from maximum 2.580 inches to minimum 2.330 inches to allow sufficient lockup margin.

(f) Field Lines, End of Document Field Mark, and Form Identification Line Code must be .060 inch plus/minus .003 inch in width.

(g) All other dimensions given in Exhibit I must be maintained. Column width dimensions are given at maximum permissible widths.

.07 Optional column .-The `See Instruction' column may be used for information not called for on the official Form 941a. Such column may be blocked out on the original copy.

.08 No printing may appear on the reverse side of Form 941a.

.09 The Government Printing Office symbols .-To be omitted.

SEC. 4. VARIATIONS IN WIDTH OF COLUMNS AND DEPTH OF FORM.

If users do not prefer to use the standard form and overlay furnished by the Service, they must request an engineering drawing SPR0126 which provides the exact tolerances within which substitute forms may be designed. After redesign the user must submit a written request with a sample of the proposed reproduction to the Commissioner of Internal Revenue, Attention: D:S:Pl, Washington, D.C., 20226, for consideration. In general, substitute forms may deviate from the official form only as follows:

.01 A proposed substitute form may vary in depth from 8 1/2 inches to 11 inches plus/minus .031 inch.

.02 The first three columns from the left, namely `Employee's Social Security Account Number,' `Name of Employee,' and `Taxable F.I.C.A. Wages,' of a proposed substitute form may not be wider than the columns of the official form. The same columns of substitute forms may be narrower than the columns of the official form; however, each column must be adequate for reporting information therein. To facilitate employer's recordkeeping, the extreme right column may be wider than that of the official form.

.03 Printers and/or users requesting substitute forms that vary as listed in .01 and .02 above will be required to prepare artwork for the overlay that will meet the highly critical dimensions given in SPR0126.

SEC. 5. ADDITIONAL INSTRUCTIONS.

.01 Only the originals of privately printed forms should be filed with the District Director of Internal Revenue; copies and reproductions of any kind are not acceptable.

.02 If the forms are printed in continuous style, they must be separated before filing. Marginal holes for pin feed devices and stubs at the top or bottom of the form must be removed before filing with the District Director. The forms when filed must be within the dimensions specified in Section 3.03 above.

.03 It is preferred that the names and account numbers of employees to whom no taxable wages were paid during the quarter covered by the report be omitted. If listed, they should be grouped at the end of the report. In the event this is not feasible, the items may be listed within the report. However, they must be lined through before the report is submitted.

.04 Clear, black typing is a prerequisite for optical scanning. Employers processing Form 941a over equipment such as typewriters, account machines, high-speed printers, etc. are requested to use a black ribbon and to take any other measures that will guarantee a clear, sharp image to facilitate scanning. In addition, all typing must be positioned at least 1/8 inch from all tracks and rules printed in the reporting area.

SEC. 6. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Procedure 60-11, C.B. 1960-1, 888.

[Editor's note: Exhibit A (Form 941a) illustrates physical specifications of the forms discussed. This illustration is not suitable for electronic reproduction.]