Rev. Proc. 79-58

Section 1. Purpose

This Revenue Procedure restates the requirements of the Internal Revenue Service regarding the acceptance of computer-prepared tax forms (i.e., Forms 1040, 1040A, 1120, 940, 941, etc.) and computer-generated forms and schedules to be attached to them. Revenue Procedure 78-30, 1978-2 C.B. 529, is superseded.

Sec. 2. Definitions

.01 Definitions Used in This Procedure (Relating to Tax Forms)

Substitute Forms -- A tax form or related form or schedule that differs in any way from the official versions printed and distributed by IRS. This term also covers those approved substitute formats and forms described in this Revenue Procedure. (A photocopy or a copy produced from an unchanged Reproduction Proof, supplied by IRS, is not a substitute form.)

Computer-prepared Form -- A pre-printed form in which the taxpayer's name, address and tax entry information has been printed by a computer, computer-printer or other computer-type equipment, such as word processing equipment.

Manually Prepared Form -- A pre-printed form in which the taxpayer's name, address and tax entry information is entered by an individual using pen, pencil, typewriter or other non-automated equipment.

Computer-generated Tax Forms and Schedules -- A document that is entirely prepared by the use of a computer printing device so that all the line numbers, line captions, and the tax amount data entries are in the same type face. No graphics appear on the form.

Graphics -- Those parts of the tax form that are not the tax amount entries or called-for information. Generally, these are line numbers, captions, instructions, lines and borders, special indicators, and lines or strokes created by type-setting, photo-graphics, photo-composition, etc.

Printed Forms -- A form produced using conventional printing processes, photocopying, or other similar processes.

Pre-printed Pin-Fed Forms -- A form printed beforehand by conventional methods on paper with marginal perforations for use with automated and/or high-speed printing equipment.

Sec. 3. Summary of Contents

MESSAGE TO TAX RETURN PREPARERS

IF YOU PLAN TO CHANGE OR MODIFY ANY TAX FORMS, YOU MUST FOLLOW THESE INTERNAL REVENUE PROCEDURES. IN MOST CASES, YOU MUST GET OFFICIAL APPROVAL BEFORE USING SUBSTITUTE FORMS.

IRS NOW HAS A NATIONWIDE PROGRAM TO IDENTIFY AND CONTACT TAX RETURN PREPARERS USING NON-APPROVED FORMS.

Additional information you may also need is contained in Rev. Proc. 79-57, page 13, this Bulletin. You can obtain this Revenue Procedure by (1) ordering it on the form included in Package X, Information Copies of Federal Tax Forms, or (2) writing to: IRS Rev. Proc., P.O. Box 611, Beltsville, Md. 20705. They are also obtainable at your IRS District Office.

THINGS YOU CAN DO TO IRS PRINTED TAX FORMS TO MAKE THEM SUITABLE FOR COMPUTER PREPARATION

-- You can PHOTOCOPY any federal tax form or schedule, and use it instead of the official one.

-- You can REPRODUCE ANY CURRENT tax form or schedule as cut sheets, snap-sets, and marginally-punched pin-fed forms, so long as you use an official IRS version as the master copy. An official version is one supplied by IRS, such as those in the taxpayer's tax package, those in Package X, and reproduction proofs (sold by IRS).

-- You can ADJUST the graphics on certain specified areas of printed Forms 1040 and 1040A to allow for computer-printed or word processor fill-in. Only the areas listed in this Revenue Procedure may be changed without prior approval.

-- You can PRINT AND DUPLICATE the substitute "worksheet-type" versions of Schedules A and B (shown as exhibits) in Rev. Proc. 79-58 when you need a "worksheet-type" format. IRS will accept these substitute schedules instead of the official versions. These schedules serve different purposes. One allows the form to contain State tax information which is blocked-out before submission to IRS. The other allows the form to be used singly or as part of a snap-set.

THINGS YOU CAN NOT DO TO IRS PRINTED TAX FORMS

-- You cannot change any IRS tax form or use your own (non-approved) version without prior IRS approval.

-- You cannot change any of the graphics on Forms 1040 and 1040A (except those specified in Revenue Procedures) without prior approval from IRS.

-- You cannot use your own version of Schedule A (Itemized Deductions) UNLESS YOU FIRST GET IT APPROVED. When using attachments to the official Schedule A, you must COMPLETELY FILL OUT ALL LINES OF THE OFFICIAL SCHEDULE A; not just the total lines, but also the line items that make up the totals. IRS wants only one Schedule A--either yours or an official version; yours needs prior approval from IRS.

-- You cannot use your own pre-printed label on tax returns filed with IRS. The ONLY label permitted is the one provided the taxpayers in their tax package. Otherwise, the taxpayer's name and address must be entered on the return in the spaces provided.

-- Other items are also not permitted. Please read the rest of this revenue procedure for details.

THINGS YOU CAN DO TO FILE COMPUTER - PREPARED/GENERATED FORMS

-- You can DUPLICATE the approved, computer-generated formats of Schedules A, B, C, D, E, F, G, R, RP, SE and TC (shown in the Exhibit Section of this Revenue Procedure) and use them without prior approval.

-- You can FILL IN official IRS supplied forms using computer or word processing equipment. All IRS forms are designed for a vertical spacing of six lines to the inch, with all money amount columns wide enough to allow for the computer printing of ten characters.

-- You can CHANGE CERTAIN SPECIFIED AREAS on the Forms 1040 and 1040A (spelled out in the Revenue Procedures) to assist computer printing requirements and to allow for a little more room on certain lines.

-- Other items are also permitted. Please read the rest of this Revenue Procedure for more details.

THINGS YOU CAN NOT DO TO IRS FORMS

-- You cannot use computer graphics on any IRS form without prior approval.

-- You cannot computer-generate the TAX FORMS THEMSELVES (i.e., forms requiring signatures; for example, Forms 1040, 1040A, 1120, 940, and 941). These forms must be pre-printed using conventional printing processes, photocopying or similar reproduction processes. The forms may be filled in by a computer, by a word processor, or the like, but the forms themselves must be printed like the IRS versions are. Forms and Schedules designed using computer graphics may be submitted for approval.

-- You cannot use your own computer-generated version of any tax form or schedule that is to be attached to the tax return, without prior IRS APPROVAL.

-- Other items are also not allowed. Please read the rest of this Revenue Procedure for more details.

Sec. 4. Specifications for Filing Substitute Forms

.01 Computer-prepared Tax Forms

For filing purposes the Service will accept computer-prepared tax forms (i.e., Forms 1040, 1040A, 1120, 940, 941, etc.), filled in by a computer or by word processing equipment but these forms MUST be pre-printed.

.02 Computer-generated Schedules and Forms

For filing purposes, the Service will accept computer-generated versions of schedules and forms that are attached to individual and business income tax returns, provided the substitutes and their manner of completion meet the guidelines prescribed herein.

.03 Combination of Manually Prepared and Computer-prepared/generated Forms

For filing purposes, the Service will accept substitute tax forms that contain a combination of computer-prepared/generated and manually filled in information.

Sec. 5. General Information

.01 Approvals

(a) Guidelines--Preparers who desire to file computer-prepared substitute tax forms, computer-generated forms and related schedules must develop such substitutes using these guidelines. Substitutes other than those described here must be approved by IRS before being filed.

(b) Changes to Tax Forms--Any person making changes to any tax form or schedule (EXCEPT THOSE ALLOWED BY REVENUE PROCEDURES) must obtain approval from the Service before filing the substitute.

(c) Mailing Address -- Proposed substitutes should be forwarded by letter to the Commissioner of Internal Revenue, Attention: Substitute Forms Program T:R:I, 1111 Constitution Avenue, N.W., Washington, D.C. 20224.

(d) When to Submit--Proposed substitutes should be sent to the address listed in (c), above, as much in advance of the filing period for the form as possible. This is to allow adequate time for analysis and response and to permit notice to our field offices. Quarterly filed forms, such as the Form 941, must be submitted by the first day of the last month of the quarter.

(e) Required Statement--When the sample substitute is submitted, there must also be an accompanying statement that lists those items that deviate from the official form in position, arrangement, appearance, line numbers, additions, deletions, etc. Included with each of the items must be a detailed reason or justification for the change, and an approximation of the number of forms expected to be filed.

(f) Approval Letter--Upon determination that approval can be given, IRS sends a formal letter of approval which also may contain qualifications for the substitute's use.

(g) Duration of Approval--Approvals when granted are good for only one calendar year (January-December) or, in the case of corporation tax forms, (with the exception noted below) for the remainder of the quarters of the calendar year. PLEASE NOTE: Each new filing season requires a new approval, even if the official form does not change.

Exception: Forms in the 94X series (941, 942, etc.) are approved only for one quarter. Each new quarter requires a new approval from IRS.

(h) Required Copies--Once an approval is granted for the use of computer-prepared or computer-generated substitute Forms 1040 and related schedules, you may be requested to send IRS eleven (11) copies of each approved form and/or related schedule. When requested, the forms must be assembled in sets and submitted to IRS so that we can notify our Service Centers of the approvals we have given. A set constitutes a return with the related schedules and forms in order as they will be filed, i.e., Form 1040, Schedules A, B, C, D, etc., Form 2440, 2441, etc. We reserve the right to reject sets which are not assembled in the order specified.

Sec. 6. Physical Aspects and Requirements

.01 Lined Paper

Computer-generated substitute forms must be submitted on quality, lined, machine paper. Lined, color-barred paper is also acceptable.

.02 Margins

A one-half inch margin must be maintained across the top, bottom, and both sides (exclusive of any pin-feed holes) of all computer-generated substitutes.

.03 Page Size

Computer generated forms and schedules must be on the same size paper as the tax form to which it is attached.

.04 Prohibited Paper

Carbon bonded paper is prohibited from use for forms and schedules filed with the Service.

.06 Chemical Transfer Paper--Limited Use

Chemical transfer paper may be used ONLY when the following specifications are met:

(a) Each ply within the chemical transfer set of forms or schedules must be labeled.

(b) Only the top ply (ply one), the one which contains chemical on the back only (coated back), may be filed with the Service. For 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."

Sec. 7. Conditions -- Tax Forms (1040A, 1040, 1120, 940, 941, etc.)

.01 PROHIBITED FORMS

(a) COMPUTER GENERATED VERSIONS -- Computer-generated versions of a tax form which requires a signature are not permitted. Only preprinted substitutes of these forms are allowed.

(b) COMPUTER GENERATED GRAPHICS -- Computer generated graphics CAN NOT be used on any form or schedule without prior approval.

.02 FILL-IN INFORMATION

The tax form itself (i.e., 1040, 1040A, 1120, 940, 941, etc.) may be filled in by a computer printer or other similar automated equipment, but the form itself must be created beforehand (i.e. preprinted) using conventional printing methods, photocopying or other similar reproduction processes.

.03 CHANGES PERMITTED TO THE FORMS 1040 & 1040A

(a) Certain changes (listed below) are permitted to the graphics of the form without prior approval, but: These changes apply only to pre-printed forms as described in .02 above.

(b) Changes not requiring prior approval are good only for the filing period January through December 1980. New procedures will be issued for each new filing period.

(c) OTHER CHANGES NOT LISTED.

ANY other changes not listed herein require prior approval from IRS BEFORE the form may be filed with IRS.

(d) OTHER FORMS NOT LISTED--Other IRS forms, such as Forms W-2, 1087, and 1040-ES, are governed by different Revenue Procedures. These Revenue Procedures are available at your IRS District Office.

Sec. 8. Agreement.

Any preparer that uses substitute forms and makes all or part of the changes specified in this Revenue Procedure, agrees to the following stipulation: The IRS presumes the changes are made in accordance with these procedures and, as such, will be non-interruptive to the processing of the tax return. Should any of the changes prove to be not exactly as described, and as a result become disruptive to IRS during processing of the tax return, the preparer agrees to accept the determination of the Service as to whether or not the form may continue to be used during the filing season, and also agrees to work with the Service in correcting noted deficiencies. Notification of deficiencies may be made by letter, phone call or both.

Sec. 9. Changes Permitted to the Graphics on Both Form 1040 and 1040A (for Use with Computer-Prepared Forms Only)

.01 NAME AND ADDRESS AREA

(a) The horizontal rules and instructions within the name and address area may be removed and the entire area left blank; no line or instruction can remain in the area.

(b) The heavy ruled border that outlines the name and address area must not be removed, relocated, expanded or contracted.

(c) Required Format.

(1) When the name and address area is left blank, the following format MUST be used when printing the taxpayer's name and address.

1st name line (35 characters maximum)

In-care-of name line (35 characters maximum)

Street address (35 characters maximum)

City, State (24 char. max.), one blank char., & zip (five char.)

(2) When there is no in-care-of name line, the name and address will consist of only three lines. Examples of the formats follow:

Example of name and address with NO in-care-of name line:

                        JOHN AND MARY JONES

                        JOHN AND MARY JONES

(4) The ONLY label that may be used is the OFFICIAL IRS LABEL SUPPLIED to the taxpayer in his/her tax package. Please use the Official IRS supplied Label to help reduce errors.

(5) For identification purposes, you may computer print the taxpayer's name and address on the form and afterward affix the OFFICIAL IRS SUPPLIED LABEL over the computer printed address. This applies whether or not the horizontal rules and the instructions have been removed.

.02 SOCIAL SECURITY NUMBER (SSN) AREA

(a) The vertical lines separating the format arrangement of the SSN may be removed.

(b) When the vertical lines are removed the SSN format must be as follows 000-00-0000

Sec. 10. Changes Permitted Only to the 1040A Graphics

.01 LINE 4

This line may be compressed vertically to one line (to allow for a larger entry area for the name of the qualifying unmarried child) by using the following line caption:

"Head of household; unmarried child's name ... ..."

.02 LINE 5d

(a) The vertical lines separating columns (1) through (5) may be removed.

(b) The number of lines for listing "other dependents" may be expanded to a maximum of 5.

.03 LINE 7

This line may be vertically compressed to one line by using the following line caption:

"Wages, salaries, tips, etc...."

.04 LINE 9a (and 9b)

(a) This line may be vertically compressed to one line and the areas for entries of Dividends (9a) and Exclusions (9b) expanded by the use of the following line caption:

"9a Dividends ... (10 char) ... 9b Exclusion. (10 char.) ... 9b less 9a"

.05 LINE 11

This line may be vertically compressed to one line by using the following line caption:

"Adjusted Gross Income"

.06 LINES 7 through 17 (CENTS COLUMN)

(a) You may remove the vertical rule that separates the dollars from the cents.

(b) All entries in the amount columns must have a decimal point following the whole dollar amounts.

(c) You may omit printing the cents on the form, but all amount fields in the entire form must be consistent.

(d) The format for printing the money amounts must be one of the following ten character formats: 0,000,000. or 000,000.00 (preferred). Use the same format for the entire form.

Sec. 11. Marginal Printing

You may print your logo, company or firm name, identifying and collation symbols, etc. in the top left margin of the form. The area you may use extends vertically from the top of the Form 1040A title designation to the top edge of the form and horizontally three and one-half (3 and 1/2) inches from the left edge.

Sec. 12. Paid Preparers Area

.01 On Form 1040A, the Paid Preparer's Information area may not be rearranged or relocated.

.02 You may add one extra line to the preparer's address area.

Sec. 13. Other Changes Prohibited

NO OTHER CHANGES TO THE FORM 1040A GRAPHICS ARE ALLOWED WITHOUT PRIOR APPROVAL.

Sec. 14. Changes Permitted to the Form 1040 Graphics (For use with Computer-Prepared Forms Only).

.01 LINE 4

This line may be compressed horizontally (to allow for a larger entry area for the name of the qualifying unmarried child) by using the following line caption:

"Head of household; unmarried child's name"

.02 EXEMPTIONS AREA--The entire exemptions area may be vertically compressed two lines by removing the blank lines above lines 6a and 7.

.03 LINE 6d

(a) The vertical lines separating columns (1) through (5) may be removed.

(b) The number of lines for listing "other dependents" may be expanded to a maximum of 5 by compressing other noted areas listed herein.

.04 LINES 10a and 10b

This line may be horizontally compressed to allow for larger entry fields for Dividends and Exclusions by the use of the following line caption:

"10a Dividends ... (15 char.) ... 10b Exclusions ... (15 char.)"

.05 LINE 11

This line may be vertically compressed to one line by using the following line caption:

"State and local income tax refunds"

.06 LINE 18

This line may be vertically compressed to one line by using the following line caption:

"Pensions, annuities, rents, royalties, partnerships, estates or trusts"

.07 LINES 20a & b

These lines may be compressed horizontally and vertically to allow a larger entry field for "amount received" and to make a two-line entry on one line by using the following caption:

"a. Unemployment compensation $.. (10 char) b. Taxable Amt."

.08 LINE 21

(a) This line may be expanded vertically to a maximum of 4 lines.

(b) The amount entry box must remain a single entry and the cross-hatched shading must extend down the numbered line box by the same number of lines you add.

.09 LINE 35--You may change the line caption to read "Tax" and computer print either the words "FROM TAX TABLES" or "FROM SCHEDULE TC."

.10 LINE 36--You may change the caption to read:

"Additional taxes from Form" and computer print only the form number or section and number that applies.

.11 CENTS COLUMNS

(a) You may remove the vertical rule that separates the dollars from the cents.

(b) All entries in the amount column must have a decimal point following the whole dollar amounts.

(c) You may omit printing the cents on the form, but you must be consistent throughout the form in the manner of printing of the amount field.

(d) The formula for printing the money amounts must be one of the following ten character formats: 0,000,000. or 000,000.00 (preferred). Use the same format for the entire form.

.12 MARGINAL PRINTING -- You may print your logo, company or firm name, identifying and collation symbols, etc., in the top left margin of the form. The area you may use extends vertically from the top of the Form 1040A title designation to the top edge of the form and horizontally three and one-half (3 and 1/2) inches from the left edge.

Sec. 15. Paid Preparer's Information Area

.01 On Form 1040, the Paid Preparer's Information area may not be rearranged, or relocated.

.02 You may add one line to the preparer's address area.

Sec. 16. Other Changes Prohibited

NO OTHER CHANGES TO THE FORM 1040 GRAPHICS ARE PERMITTED WITHOUT PRIOR APPROVAL.

Sec. 17. Acceptable Formats -- Computer-generated Forms and Schedules

.01 Exhibits of Acceptable Formats for Form 1040 Schedules

(a) Exhibits of acceptable computer-generated formats for the schedules usually attached to the Form 1040 are shown in the Exhibits section of this Revenue Procedure. The exhibits are for Schedules A, B, C, D, E, F, G, R, RP, SE, and TC.

(b) Use of Acceptable Formats--If your computer-generated forms appear exactly like the exhibits, no prior authorization is needed.

(c) CHANGES TO EXHIBITS NOT PERMITTED WITHOUT PRIOR APPROVAL. Any change to the text or format of any of the exhibits requires PRIOR AUTHORIZATION.

Sec. 18. Computer-generated Forms Not Shown as Exhibits in This Revenue Procedure

Preparers or companies desiring to computer-generate any form not shown herein or wishing to change those shown must:

(a) design such forms themselves (see Sec. 19) and

(b) obtain prior approval from IRS before using them. Instructions for obtaining approval are in Sec. 6 above.

Sec. 19. Instructions for Preparing Computer-generated Substitutes

.01 Format Arrangement

The format of each substitute schedule must follow the format of the official schedule as to item caption, line reference, line numbers, sequence, form arrangement and format, etc. With the exceptions noted below, all line numbers and items must be printed even though an amount is not entered.

.02 Tax Amount Fields

Vertically align the tax amount entry fields where possible. Use periods and/or other special characters to separate the various parts of the form and sections therein. Basically try to make the form look like the official one, with readability being a primary factor.

Exception: Detailed information for any deduction or income category may be omitted from the printout if the category total to be reported is zero. However, the substitute schedule must show the total (zero when applicable) for each category. With regard to Schedule A, lines 33-38 need not be shown on the printout, but the total of itemized deductions must be shown on line 39.

.03 Line Numbers

(a) When the official form uses a reference code, e.g., a line number, that reference code must be used on a computer-generated substitute form.

(b) The line number must be printed to the left of the corresponding captioned line and also immediately preceding the data field even if there is no reference code or line number immediately preceding the data field on the official form.

(c) In addition, a period must follow each reference code, or line number, and there must be at least two blank spaces between the period and the first character of the data field. (See example below.)

(d) A decimal point (i.e., a period) is used for each money amount regardless of whether the amount is reported in dollars and cents or in whole dollars. The decimal points must be vertically aligned.

 Example

(a) Please note that certain forms have a newly added "sequence number" located in the upper right hand corner of official forms. On computer-generated forms, place this sequence number following the year designation for the tax form and separate with an asterisk. (Example: 1979 * 08)

(b) Sequence Numbers Required--On affected form, the sequence number must be added to the format as stated in (a) above. The affected forms and their respective sequence numbers are as follows:

 Form 1040              Sequence

When printing multiple page forms and no entries are present in an entire section of the form, you may omit printing the line numbers, captions, etc. by following these rules:

(a) the section title/description must be printed

(b) skip one blank line following the title/description

(c) on the second print line print the following statement

SECTION/PART XX DOES NOT APPLY

(d) Skip one blank line, and

(e) begin the next section.

Sec. 20. Additional Instructions

.01 Internal control numbers and identifying symbols of the computer preparer may be shown on the substitute, if the use of such numbers or symbols is acceptable to the taxpayer and his/her representative. If shown, such information must not be printed in the top one-half inch clear area, from the center to the right edge, of any form or schedule.

.02 Schedules A, B, C, D, E, F, G, R, RP, SE and TC -- Descriptions for captions, lines, etc., appearing on the official schedules may be limited to one print line on the substitute by using abbreviations and contractions and by omitting articles, prepositions, etc. However, sufficient key words must be retained to permit ready identification of the caption, line or item.

(a) Explanatory details and/or intermediate calculations for derivation of final line totals, may be included on the substitute. Such calculations may also be submitted in the form of a supporting statement at the option of the preparer. If intermediate calculations are included on the substitute, the lines on which they appear may not be numbered so as to conflict with numbered items of the official form; and printing of intermediate calculations may not appear in the right-hand column, which is reserved only for numbered line entries which correspond to entries on the official form or schedule. If a supporting statement is submitted, intermediate calculations or subtotals may be formatted at the preparer's option.

All supporting statements submitted must be referenced to the schedule entry which it supports, and the entry on the schedule, in turn, must be cross-referenced to the supporting statement. However, all total lines on supporting forms must have a total printed. This total must be carried forward from any supporting statements.

(b) Text prescribed for the official form, which is solely instructional in nature, e.g., "Attach this schedule to Form 1040," "See instructions," etc., may be omitted from the substitute schedule.

(c) Information for more than one schedule may not be shown on the same printout page. Any schedule may be continued on two or more pages if necessary. When a schedule is continued on two or more pages, clearly identify at the bottom of each page, including page 1, that it is continued, e.g., "page 1, Schedule C continued."

(d) Identify all computer-prepared substitutes clearly; print the Schedule designation one-half inch from the top margin and one and one-half inches from the left margin; print the title centered on the first line of print; and print the taxable year on the same line one-half to one inch from right margin.

(e) State tax information must not appear on the Federal tax return which is filed with the Internal Revenue Service Center, except where amounts are claimed as a State tax deduction, e.g., line 11, Schedule A (Form 1040).

(f) Use the preaddressed label supplied with the taxpayer's tax package on all computer-prepared substitute forms that will be filed with the IRS. Use of the label avoids larger processing costs because it reduces the potential for error--the kind of error which can delay the receipt of refund and information needed by the taxpayer.

(g) When filing a computer-prepared substitute Form 1040 or related computer-generated schedules, use the envelope enclosed with the taxpayer's tax package. This envelope is coded for sorting into several categories. Use of the coded envelope can help speed up the processing of the return and reduce processing costs. Use of the Service provided tax package envelope for other correspondence with the Service could delay the correspondence.

(h) Attach all schedules in alphabetical order and forms in numbered order.

(i) Additional information required or voluntarily submitted should be on the same size paper as the official form and attached to the back of the form to which it relates.

(j) Attach all payments (checks or money order, no cash) to the front of the tax return.

(k) Reproductions must have a high standard of legibility, both as to original form and as to fill-in matter. The Service reserves the right to reject any computer-prepared Form 1040 and computer-generated or computer-prepared substitutes for related schedules with poor legibility or that do not meet the specifications of this Revenue Procedure.

Sec. 21. Filing Substitute Forms with IRS

Follow the same instructions as for filing official forms. These instructions are in the taxpayer's tax package.

Sec. 22. Effect on Other Documents

This Revenue Procedure supersedes Revenue Procedure 78-30.

Sec. 23. Exhibits Section

[Editor's note: Exhibits CG-A1 through CG-TC depict examples of preferred and acceptable formats for the substitute, computer generated IRS Forms discussed above. These illustrations are not suitable for electronic reproduction.]