Rev. Proc. 80-43

Section 1. Purpose

This revenue procedure establishes a handling and shipping charge for processing requests for bulk quantities of tax forms. This charge only applies to those engaged in the preparation of tax returns for private gain.

Sec. 2. Charges

.01 Charges for tax forms and instructions will be established on the basis of each 1,000 printed units ordered, or fraction thereof, in excess of the first 500 printed units requested during any 12 month period. The schedule of charges for handling and shipping bulk quantities of tax forms and instructions is:

Up to but not exceeding 500 printed units ____________ No Charge

.02 No charge will be made: (a) to an individual or organization for the first 500 printed units requested; (b) to individuals picking up tax forms or instructions at Internal Revenue Service offices; or (c) to a bank, post office or other organization for any quantity of forms and instructions for the convenience and use of the taxpayer, so long as such organization is not engaged in the preparation of tax returns for private gain.

.03 Single copies of Publications 17 and 334 will be provided without charge. Multiple copies of either publication shall not be provided to individuals or organizations except where the Regional Commissioner or District Director determines that such distribution will further the interest of taxpayer service or education. A user charge will apply to all such approved multiple copy requests; however, Regional Commissioners, District Directors and appropriate National Office officials may continue to provide multiple copies without charge for use in Service sponsored programs (e.g. Understanding Taxes and VITA). Priority must be given to filling single copy requests for Publications 17 and 334; requests for bulk quantities of either publication which jeopardize the Service's ability to respond timely to such single copy demand should not be honored. For individuals who wish, for their own purposes, to print bulk quantities of Publications 17 and 334, the Service will provide page negatives of either publication for a user charge. The schedule of charges is:

     Publications 17 and 334

.05 Publication 1045 will contain Form 2333, Request for Blank Income Tax Forms. The instructions on Form 2333 outline the handling and shipping charge for processing orders of bulk quantities of tax forms.

.06 Checks, made payable to the Internal Revenue Service, should be submitted with Form 2333.

Sec. 3. Effect on Other Documents

This revenue procedure supersedes Rev. Proc. 67-36, 1967-2 C.B. 666.