SERVICE PROVIDES SPECIFICATIONS FOR PRIVATE PRINTING OF FORMS W-2, W-2P, AND W-3.

Rev. Proc. 89-41

PART A. GENERAL

SECTION 1. PURPOSE

01 The purpose of this revenue procedure is to provide general rules for filing and to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) relating to reproducing paper substitutes for Form W-2, Wage and Tax Statement; Form W-2P, Statement for Recipients of Annuities, Pensions, Retired Pay, or IRA Payments; and Form W-3, Transmittal of Income and Tax Statements, for amounts paid during the 1989 calendar year.

02 For the purpose of this revenue procedure a substitute form is one which is not printed by the IRS. A substitute Form W-2, W-2P or W-3 must conform to the official form and the specifications in this revenue procedure to be acceptable to the IRS. Preparers should also refer to the instructions for preparing and filing Forms W-2, W-2P and Form W-3 for additional guidelines on how to complete these forms. See Part B, Section 1.03 below for information on ordering the official IRS forms and instructions.

03 This revenue procedure supersedes Rev. Proc. 88-43, 1988-2 C.B. 617.

SEC. 2. NATURE OF CHANGES

01 Various editorial changes were made.

02 Exhibits were updated for tax year 1989. The layout and content of Form W-3 was revised for tax year 1989 (see Exhibit C).

SEC. 3. GENERAL RULES FOR FILING FORMS W-2 AND W-2P

01 Employers and payers (hereafter and where applicable collectively referred to as payers) MUST use magnetic media for filing if the payer will file 250 or more 1989 Forms W-2 (Copy A) or W-2P (Copy A) with the Social Security Administration. This requirement applies unless the payer can establish that filing on magnetic media will result in undue hardship and is granted a waiver of the requirement by the IRS. To request a one year waiver of the magnetic media filing requirement, submit Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media, to: Internal Revenue Service, Martinsburg Computing Center, P.O. Box 1359, Martinsburg, WV 25401-1359. Form 8508 may be obtained by calling 1-800-424-FORM. Requests must be submitted at least 90 days before the due date of the return (see Sec. 3.06 below). The requestor will receive an approval or denial letter from IRS but must allow at least 30 days for IRS to respond. If you have any questions you should contact the Martinsburg Computing Center at the address shown here or call (304) 263-8700. Payers who do not comply with the magnetic media filing requirement and who are not granted a waiver will be subject to a failure to file penalty of $50 per Form W-2 up to a maximum of $100,000 per calendar year. PAYERS WHO FILE FORMS W-2 AND W-2P INFORMATION ON MAGNETIC MEDIA WITH SSA MUST NOT SEND THE SAME DATA TO SSA ON PAPER FORMS W-2 and W-2P. This would result in duplicate reporting and may subject the filer to penalties imposed by the IRS. Since many states and localities accept Forms W-2 and W-2P data on magnetic media, savings may be obtained if magnetic media is used for filing with both SSA and state or local agencies. You must contact each individual state or local taxing agency to receive approval and make arrangements to file on magnetic media.

02 Magnetic media users can design their own statements to give to employees, pensioners, annuitants, recipients of retired pay, recipients of IRA (Individual Retirement Arrangement) payments, and recipients of disability income (hereafter and where applicable collectively referred to as payees). Payee statements designed by payers MUST comply with the requirements shown in Parts B and C below. NOTE: Magnetic media users are advised not to print Copy A or, if printed, to discard it to prevent duplicate information from being submitted in error as stated in 01 above. Copy A is not needed by SSA when documents are filed on magnetic media.

03 TIP-4- "Magnetic Media Reporting. Submitting Annual W-2 and W-2P Copy A Information to the Social Security Administration" contains the specifications and procedures for filing Forms W-2 (Copy A) and W-2P (Copy A) on magnetic media directly with SSA. Specifications for tape and diskette reporting for Forms W-2 and W-2P are included in TIB-4.

This publication may be obtained by writing to the Social Security Administration. Reports Preparation Section, P.O. Box 2317, Baltimore, MD 21235.

04 Payers using magnetic media are cautioned to obtain the most recent Technical Information Bulletin (TIB-4) and supplements due to possible changes in the specifications and procedures.

05 Payers not using magnetic media must file Copy A of Form W-2 or Copy A of Form W-2P with SSA on either an official form or a privately printed substitute paper form meeting the specifications shown in Parts B and C below.

06 1989 Forms W-2 and W-2P, whether filed on magnetic media or paper, must be submitted to the Social Security Administration by February 28, 1990. In addition, the payee copies must be provided to the taxpayer by January 31, 1990. Failure to timely file with SSA or to timely provide the taxpayer copies may subject the payer to a failure to file penalty of $50 per Form W-2 up to a maximum of $100,000 per calendar year. Payers needing additional time to file Copy A of Form W-2 or Copy A of Form W-2P with SSA may request an extension of time to file by submitting Form 8809, Request for Extension of Time to File Information Returns, to the Internal Revenue Service, Martinsburg Computing Center, P.O. Box 1359, Martinsburg, W.V. 25401-1359. The extension request should be filed as early as possible but must be postmarked no later than the due date of the forms (February 28, 1990). NOTE: approval of the extension is not automatic. Approval or denial is based on administrative criteria and guidelines. The requestor will receive an approval or denial letter from IRS but must allow at least 30 days for IRS to respond. Form 8809 may be obtained by calling 1-800-424- FORM.

SEC. 4. GENERAL RULES FOR FILING FORM W-3

01 Employers and payers (hereafter and where applicable collectively referred to as payers) submitting Forms W-2 or W-2P (Copy A) on paper to SSA must transmit Form W-2 or W-2P with Form W- 3.

02 Form W-3 must be the same width (i.e. 7 inches, 7.5 inches, or 8 inches) as the Forms W-2 or W-2P filed.

03 Form W-3 should only be used to transmit paper Forms W-2 (Copy A) or Forms W-2P (Copy A). Payers using magnetic media must transmit W-2 or W-2P data with Form 6559, Transmitter Report of Magnetic Media Filing, along with either Form 6560, Employer Summary of Form W-2 Magnetic Media Wage Information or Form 6561, Payer Summary of Form W-2P Magnetic Media Pension Information. SSA will provide these forms to all approved magnetic media filers. The forms may also be obtained by calling IRS at 1-800-424-FORM.

PART B. REQUIREMENTS FOR FILING PAPER SUBSTITUTES

SEC. 1. GENERAL RULES FOR FILING "PAPER SUBSTITUTES" FOR FORMS W-2, W-2P, AND W-3

01 Paper substitutes CONFORMING to the specifications contained in this revenue procedure may be privately printed without the prior approval of the IRS. Proposed substitutes NOT CONFORMING TOTALLY to these specifications are not acceptable. Forms should not be submitted for general approval. However, if you are uncertain of any specification set forth herein and want that specification clarified, you may submit a letter citing the specification in question, your interpretation of the specification, and an example of the form with your understanding of the specification to:

     Internal Revenue Service

02 Forms W-2, W-2P, and W-3 are subject to annual review and possible change. Payers are cautioned against overstocking supplies of privately printed substitutes.

03 Copies of the official Forms W-2, W-2P and W-3 and instructions for the reporting year may be obtained from any IRS district office or by calling 1-800-424-FORM. The IRS provides only cut sheet sets with no carbon interleaves for Forms W-2, W-2P and W- 3. Reproduction proofs of the official Forms W-2 (Copy A), W-2P (Copy A) and W-3 (page 1) are also available. See Part C, Section 4 below for information on ordering reproduction proofs.

04 Substitute Forms W-2, W-2P and W-3 transmitted to SSA should generally contain only data provided to payees and summary data as requested by the form's instructions.

05 If it is necessary to report more than two items in Box 16 of Form W-2, the payer has the option of using a second Form W-2 or using a substitute which is wider than the official version, so long as the substitute used is in compliance with the specification contained herein (see Sections 2 & 3 below). If a second Form W-2 is provided to report additional items in Box 16, other wage and tax data must not be duplicated on the second form.

06 Substitute Forms W-2, W-2P and W-3 may be redesigned as to the spacing for state and local tax data AS LONG as the vertical and horizontal spacing for all federal payment and data boxes are in compliance with the specifications contained herein.

07 All ballot boxes on Forms W-2 (Copy A), W-2P (Copy A) and W-3 must be 8-point boxes. NOTE: More than 50% of the applicable ballot box must be covered by an "X".

SEC. 2. REQUIREMENTS FOR SUBSTITUTE FORMS FURNISHED TO PAYEES (COPIES B, C, AND 2 OF FORMS W-2 AND W-2P)

01 All payers, including those filing Copy A using magnetic media, must furnish payees with at least two statements (three statements are appropriate for payees required to file a state, city or local income tax return). The dimensions of these copies may be expanded from the dimensions of the official form to allow space for conveying additional information such as additional entries requirement for Box 16, withholding from pay for health insurance, union dues, bonds, charity, etc. This may permit the payer to eliminate other statements or notices which would otherwise be furnished to payees. The maximum allowable dimensions are:

1 depth should be no more than five inches;

2 width no more than eight inches.

02 The paper for all copies should be white. The substitute Copy B (or its equal), that payees are instructed to attach to their Federal income tax return, must be at least 12 pound paper (basis 17 x 22-500), while the other copies furnished the payee should be at least 9-pound paper (basis 17 x 22-500).

03 Interleaved carbon and chemical transfer paper for payee copies must meet the following standards:

1 all copies must be clearly legible;

2 all copies must have the capability to be photocopied; and

3 fading must not be of such a degree as to preclude legibility and the ability to photocopy.

In general, black chemical transfer inks are preferred; other colors are permitted only if the above standards are met. "Spot carbons" are NOT PERMITTED. (See Sec. 3.15 below for standards for chemical transfer paper for Copy A.)

04 Substitute forms for payees need contain only the payment boxes and captions that are applicable (in any desired sequence). Other boxes contained on the official form may be omitted, except that in all cases the payee name, address, social security number and the tax year must be present. Payment boxes and captions that are applicable must be clearly identified, using where possible the same wording as on the official form. On Form W-2, Copy B, payers ARE REQUIRED to identify the amount of Federal income tax withheld as "Box 9" and the amount of wages, tips, other compensation as "Box 10." On Form W-2P, Copy B, payers ARE REQUIRED to identify the taxable amount as "Box 10" and the amount of Federal income tax withheld as "Box 11". These payment boxes on Copy B are required to be outlined in bold 2-point rule (see exhibit M) or identified in some manner to distinguish these boxes from the rest of the form. If Form W-2 contains additional data (e.g., saving bonds withholding, retirement withholding, payroll savings, etc.), there should be a special highlighting of the areas pertaining to (1) Federal income tax withheld, (2) Wages, tips, and other compensation, and (3) Advance EIC payment.

05 Substitute forms for payees (Copies B, C, and 2 of Forms W-2 and W-2P) must meet the requirements outlined below:

1 All copies of Forms W-2 and W-2P must show both the form number, form title and the tax year. The title of Form W-2 is "Wage and Tax Statement." The title of Form W-2P is "Statement for Recipients of Annuities, Pensions, Retired Pay, or IRA Payments."

2 If the substitute forms are NOT LABELED as to the disposition of the copies, then written notification must be provided to each payee as specified below:

(a) The first copy of the form should be filed with the employee's (or recipient's) Federal tax return.

(b) The second copy of the form is for the employee's (or recipient's) records.

(c) If applicable, the third copy of the form should be filed with the employee's state, city, or local income tax return.

3 If the substitute forms are LABELED, then the forms must contain the applicable description:

(a) "Copy B, to be filed with employee's Federal tax return", "Copy C, for employee's records", and the designation "Form W-2 Department of the Treasury -- Internal Revenue Service", or

(b) "Copy B, file with recipient's Federal tax return," "Copy C, for recipient's records," and the designation "Form W-2P Department of the Treasury -- Internal Revenue Service."

(c) The reference to the Department of the Treasury -- Internal Revenue Service should be omitted from other copies provided in the set.

4 Instructions similar to those contained on the back of Copy C of the official form should be provided to each employee (recipient). For Form W-2, the Social Security (FICA) rates applicable for the current tax year must appear either on the front or the back of the copy (Copy C) retained by the employee; or be communicated to the employee via a separate statement. NOTE: If you are a Federal employer or a state or local government employer with employees covered only under Medicare, you must provide the current rate for hospital insurance benefits (Medicare) for those employees.

5 Payees should be advised that substitute wage and tax statements are acceptable for filing with their Federal income tax returns.

SEC. 3. REQUIREMENTS FOR SUBSTITUTE "PRIVATELY PRINTED" FORMS SUBMITTED TO SSA (FORMS W-2 (COPY A), FORMS W-2P (COPY A), AND FORMS W-3)

01 Payers may file privately printed substitute Forms W-2, W-2P and W-3 with the SSA. The substitute form must be an exact replica of the official reproproof with respect to layout and contents because it will be read by machines. The dimensions of a substitute form may differ as far as width (see Section 3.05 below). The printing of the Government Printing Office (GPO) symbol must be deleted (see Section 3.16 below). The specifications and allowable tolerances for the Copy A of substitute Forms W-2 and W-2P are provided in Exhibits A, D, E, and B, F and G respectively. The specifications and allowable tolerances for Forms W-3 are provided in Exhibits C, H, and I. NOTE: Printers of Forms W-2 or W-2P that are wider than 7 inches must provide Forms W-3 that are the same width as the Forms W-2 or W-2P (i.e., 7-1/2" Forms W-3 with 7-1/2" width Forms W-2 or W-2P; 8" width Forms W-3 with 8" width Forms W-2 or W-2P).

02 Paper for substitute Copy A and Form W-3, (Cut sheets and continuous pinfeed forms), to be filed with SSA must be: White 100% bleached chemical wood, optical character recognition (OCR) bond produced in accordance with the specifications shown below. NOTE: Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met.

      1. Acidity: pH value, average, not less than      4.5

04 Type must be substantially identical in size and shape with corresponding type on the official form. NOTE: The form identifying number must be in OCR A font.

1 On Copy A of Forms W-2 and W-2P and for Form W-3, all the perimeter rules must be 1-point (0.014 inch), while all other rules must be one-half point (0.007 inch).

2 Vertical rules must be parallel to the left edge of the form; horizontal rules parallel to the top edge.

05 Three official Forms W-2 (Copy A), W-2P (Copy A) or one official Form W-3 are contained on a single page which is 7 inches wide (exclusive of any snap-stubs) by 11 inches deep. The form identifying number for the official forms (7 inches wide) is '22222' for Form W-2; '55555' for Form W-2P; and '33333' for Form W-3. Although adherence to the size of the official page is preferred, the width of privately printed substitute pages may be 7 inches, 7-1/2 inches, or 8 inches exclusive of any left or right snap-stubs, or pin-feed holes. If a 7 inch form is produced, the image must be an exact copy of the official repro-proof. If the width of the substitute page is increased, the width of specified fields on the substitute page must be increased in accordance with Exhibits D, E, F, G, H, and I. The top margin for all forms must be .25 inch, the right margin must be .15 inch, and the left margin .35 inch plus or minus .0313 inch and must be free of all printing. For Forms W-2 (Copy A), W-2P (Copy A) and W-3 the combination width of Box 1, "Control number", and the box containing the form identifying number must always be 2.2 inches.

1 When the width of Copy A is increased to 8 inches, exclusive of any left or right snap-stubs or pin-feed holes, the form identifying number must be shown as 222 for Form W-2, 555 for Form W- 2P, or 333 for Form W-3. This number tells the scan equipment used by SSA which information document it is reading, the width size and the position of individual data fields (see Exhibits D, F, and H).

2 When the width of Copy A is increased to 7-1/2 inches, exclusive of any left or right snap-stubs or pin-feed holes, the form identifying must be shown as 2222 for Form W-2, 5555 for Form W-2P, or 3333 for Form W-3. This number tells the scan equipment used by SSA which information document it is reading, the width size and the position of individual data fields (see Exhibits E, G, and I).

06 The depth of the individual image on a page (for Form W-2 and W-2P) must be the same (3-2/3 inches) as that of the official repro- proof (see Exhibit A). The depths of the Form W-3 on a page must be 3.37 inches (see Exhibit C). The depths are the same for the 7 inch, 7-1/2 inch and 8 inch wide forms.

07 The words "DO NOT CUT OR SEPARATE FORMS ON THIS PAGE" must be printed in red OCR dropout ink between the three Forms W-2 (Copy A) or W-2P (Copy A) (see Exhibits A and B) and must also be present on 7-1/2 inch and 8 inch wide substitute Forms W-2 or W-2P. Perforations are required on all copies (except Copy A) to enable the separation of individual forms.

08 The words "For Paperwork Reduction Act Notice, see separate instructions" MUST be printed on Forms W-2 (Copy A) and W-2P (Copy A) (see Exhibits A and B for format and location) and MUST also be present on 7-1/2 inch and 8 inch wide substitute Forms W-2 and W-2P.

09 The Office of Management and Budget (OMB) Number MUST be printed on EACH ply of Form W-2, W-2P and W-3 (see Exhibits A, B, and C for format and location) and MUST also be present on 7-1/2 inch and 8 inch wide substitute Forms W-2, W-2P, or W-3.

10 The statement" PLEASE RETURN THIS ENTIRE PAGE WITH THE ACCOMPANYING FORMS W-2 OR W-2P TO THE SOCIAL SECURITY ADMINISTRATION ADDRESS FOR YOUR STATE AS LISTED BELOW. HOUSEHOLD EMPLOYERS FILING FORMS W-2 FOR HOUSEHOLD EMPLOYEES SHOULD SEND THE FORMS TO THE ALBUQUERQUE DATA OPERATIONS CENTER," and the list of SSA addresses MUST be printed on Forms W-3 (see Exhibit C) whether Forms W-3 are 7 inches wide, 7-1/2 inches wide, or 8 inches wide.

11 The Paperwork Reduction Act Notice must be printed on Form W- 3 (see Exhibit C for format and location) whether Forms W-3 are 7 inches wide, 7-1/2 inches wide, or 8 inches wide.

12 Privately printed continuous substitute Forms W-2 (Copy A) and W-2P (Copy A) must be perforated at each 11" (3-on) page depth. No perforations are allowed between the 3-2/3" forms on a single copy page of Copy A. NOTE: Perforations are required between all the other INDIVIDUAL copies on a page (Copy 1, B, C, 2, and D) included in the set.

13 The back of a substitute Copy A and Form W-3 (page 1) must be free of all printing.

14 Spot carbons are NOT PERMITTED for Copy A of Forms W-2 or W- 2P or for Form W-3. Interleaved carbon should be black and must be of good quality to assure legibility of information on all copies and to preclude smudging.

15 Chemical transfer paper is permitted for Copy A only if the following standards are met:

(1) Only CHEMICALLY BACKED paper is acceptable for Copy A.

(2) Carbon coated forms ARE NOT permitted. Front and back chemically treated paper cannot be processed properly by machine.

16 The GPO symbol must not be placed on substitute Copy A of Forms W-2 and W-2P. In the place of the GPO symbol, the Employer Identification Number (EIN) of the forms printer must be printed in the bottom margin on the face of each individual sheet of Copy A. In addition, the EIN of the forms printer must be printed on the face of the substitute Form W-3 which is filed with SSA.

PART C. ADDITIONAL INSTRUCTIONS

SEC. 1. INSTRUCTIONS FOR FORMS PRINTERS

01 Except as provided below, if magnetic media is not used for filing with SSAS, the substitute copies of Forms W-2 and W-2P assembly should be arranged in the same order as the official Forms W-2 and W-2P. Copy A should be first, followed sequentially by perforated sets (Copies 1, B, C, 2, and D). The substitute form to be filed with SSA by the payer must carry the designation Copy A. NOTE: Magnetic media filers do not need to print Copy A since it is not needed by SSA for processing. (See the caution in Part A, Sec. 3.02 above.)

1 It is not a requirement that privately printed substitute forms contain a copy to be retained by payers (Copy D). However, payers must be prepared to verify or duplicate this information if it is requested by the IRS or SSA.

(a) If Copy D IS PROVIDED for the payer, instructions contained on the back of Copy D of the official form MUST appear on the back of the substitute of the form Copy D.

(b) If Copy D IS NOT PROVIDED for the payer, instructions contained on the back of Copy D of the official form MUST be furnished on a separate statement to the payer.

2 Except as provided in the arrangement of the official assemblies, additional copies which may be prepared by payers shall not be placed ahead of the copy "For employee's records," Form W-2 (Copy C) or "For Recipient's Records," Form W-2P (Copy C).

3 Instructions similar to those contained on the back of Copy C of the official form should be provided to each employee (recipient). For Form W-2, the social security (FICA) rates applicable for the current tax year must appear either on the front or the back of the copy (Copy C) retained by the employee; or be communicated to the employee via a separate statement. NOTE: Federal, state and local government employers with employees covered only under Medicare, must provide the current rate for hospital insurance benefits (Medicare) for employees. The IRS recommends that the other text on the back of the official form Copy C be provided to the employee.

02 All privately printed Forms W-2 (Copy A) and W-2P (Copy A) must have the tax year printed on the bottom face of each form using identical type to that of the official format.

03 The substitute Copy B (or its equal), which payees are instructed to attach to their Federal income tax return, must be at least 12-pound paper (basis 17 x 22-500), while the other copies furnished to payees should be at least 9-pound paper (basis 17 x 22- 500).

04 The OCR bond Form W-3 that is filed with SSA must have no printing on the reverse side.

05 Instructions similar to those provided as part of the official form must be provided as part of any substitute Form W-3.

06 All privately printed Forms W-3 must have the tax year printed on the bottom face of each substitute Form W-3, using identical type to that of the official format.

07 The copy of the substitute Form W-3 which contains the instructions and is to be retained by the employer should be at least 18-pound paper (basis 17 x 22-500).

SEC. 2. INSTRUCTIONS FOR PAYERS

01 Only originals or ribbon copies of Copy A (Forms W-2 and W- 2P) and Form W-3 may be filed with SSA. CARBON COPIES AND PHOTOCOPIES ARE NOT ACCEPTABLE.

02 Payers should type or machine print entries on forms whenever possible and provide good quality data entries by using black ribbon, inserting data in the middle of blocks, well separate from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. The payer is expected to provide a machine scannable form for Copy A and payee copies (Copies B, C and 2) which are legible and capable of being photocopied (by the recipient).

03 The Employer Identification Number (EIN) may be entered anywhere in Box 2 along with the Payer's name and address on Copy A of Forms W-2 and W-2P. (If this is done, the EIN need not be entered in Box 3 of either Form W-2 or W-2P.) For Forms W-3, the EIN must be entered where prescribed by the Form W-3 Instructions.

04 The payer's name, address and EIN may be pre-printed.

05 The optional employer's state number may be pre-printed in the employer's (payer's) name, address, and ZIP code box. If this is done, Box 4 of Forms W-2 and W-2P need not be completed, so long as the applicable state taxing authority does not object.

06 The preparation and filing instructions for Forms W-2 and W- 2P are contained in the 1989 Instructions for Forms W-2 and W-2P. The preparation and filing instructions for Form W-3 are contained as part of the 1989 Form W-3 snap set assembly.

07 To avoid confusion and questions by payees, payers are encouraged to delete the following items from copies for Forms W-2 and W-2P provided to payees:

(1) form identifying number (e.g., 22222, 55555);

(2) the words "subtotal" and "void" and their boxes;

(3) any other captions or box number that would not be of any informational use to payees.

08 Payers are encouraged to use the IRS supplied labels on all Forms W-3 filed with SSA.

SEC. 3. OFFICE OF MANAGEMENT AND BUDGET (OMB) REQUIREMENTS FOR SUBSTITUTE FORMS.

01 Public Law 96-511 requires: (1) OMB approval of IRS tax forms, (2) that each form (all copies) show the OMB approval number and when appropriate, the form's expiration date, and (3) that the form (or its instructions) state why IRS is collecting the information, how we will use it and whether it must be given to us. The official IRS form (or instructions) will contain this information.

02 As it applies to substitute IRS forms this means:

1 All substitute forms (all copies) MUST show the OMB number and any expiration date as they appear on the official IRS form (see Exhibits A, B, and C).

2. The OMB number must be in one of the following formats:

                    OMB No. 1545-0008 (preferred)

SEC. 4. REPRODUCTION PROOFS

01 Order blanks for reproductions proofs are mailed annually to request 0rs of record, and on request to other users. Reproduction copies of Forms W-2 (Copy A), W-2P (Copy A) and W-3 (Page 1) each consist of two parts. Part 1 is the art, i.e., type and rule. Part 2 is a black solid which should be photographically screened by the user to allow a 10%-20% dot pattern when printed in red OCR dropout ink. In some cases, where the production method requires the use of something other than a standard dot pattern, the printed value of part 2 must still be 10%-20%. Printers and others wishing to obtain reproduction proofs, may send their requests to: Internal Revenue Service, Eastern Area Distribution Center, ATTN: Reproduction Desk, 4300 Carolina Ave., Richmond, VA 23222.

02 A charge of $1 per page will be made for each reproduction proof regardless of page size. Invoices will be mailed after orders have been filled.

SEC. 5. EFFECT ON OTHER REVENUE PROCEDURES

01 Rev. Proc. 88-43, 1988-2 C.B. 617 is superseded.

[Editor's note: Exhibits A through M illustrate physical specifications of the forms discussed. These illustrations are not suitable for electronic reproduction.]