REQUIREMENTS ARE SET FORTH FOR REPRODUCING PAPER SUBSTITUTES FOR FORMS 1096, 1098, 1099 SERIES, 5498, W-2G AND W-3G, AND FOR FURNISHING SUBSTITUTE PAYEE STATEMENTS

Rev. Proc. 85-25

PART A. GENERAL

SEC. 1. PURPOSE

01 The purpose of the revenue procedure is to state the requirements for: (1) reproducing paper substitutes of the following forms, covering payments made during the 1985 calendar year, that are required to be filed with the Internal Revenue Service (IRS), and (2) for furnishing substitute statements to recipient payees (hereinafter "Payee").

(a) Form 1098, Mortgage Interest Statement (the revenue procedure will be supplemented to add these requirements).

(b) Form 1099-A, Information Return for acquisition or Abandonment of Secured Property.

(c) Form 1099-B, Statement for Recipients of Proceeds from Broker and Barter Exchange Transactions.

(d) Form 1099-DIV, Statement for Recipients of Dividends and Distributions.

(e) Form 1099-G, Statement for Recipients of Certain Government Payments.

(f) Form 1099-INT, Statement for Recipients of Interest Income.

(g) Form 1099-MISC, Statement for Recipients of Miscellaneous Income.

(h) Form 1099-OID, Statement for Recipients of Original Issue Discount.

(i) Form 1099-PATR, Statement for Recipients (Patrons) of Taxable Distributions Received from Cooperatives.

(j) Form 1099-R, Statement for Recipients of Total Distributions from Profit-Sharing, Retirement Plans, and Individual Retirement Arrangements, etc.

(k) Form W-2G, Statement for Recipients of Certain Gambling Winnings.

(l) Form 5498, Individual Retirement Arrangement Information.

(m) Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

(n) Form W-3G, Transmittal of Certain Information Returns.

02 For the purpose of this revenue procedure, a substitute form is one that is required to be approved by the IRS because it does not totally conform to the specifications set forth herein. Payee statements are not considered substitute forms under this revenue procedure and do not require IRS approval. However, see Part A, Section 8 for the specifications that apply to such payee statements to recipients.

03 This revenue procedure supersedes Rev. Proc. 84-70, 1984-2 C.B. 716.

SEC. 2. NATURE OF CHANGES

01 Ink color for Forms 1096 and W-3G has been changed.

02 New return type Form 1099-A has been added.

03 Specifications for substitute recipient (payee) copies.

04 Chemical Transfer Paper (Carbonless) is now allowed.

05 Additional important reminders for filing forms have been added.

06 Various editorial changes have been made.

SEC. 3. APPLICATION FOR APPROVAL OF SUBSTITUTE FORMS 1098, 1099, 5498, W-2G, W-3G AND 1096

01 PAPER substitutes for Forms 1099, 5498, W-2G, W-3G (Copy A data) and Forms 1096 that totally conform to the specifications contained in this procedure may be privately printed and filed as returns with the IRS without prior approval.

02. Copy B (Form 1099 for Recipient, Form 5498 for Participant, Form 1099-A for Borrower) and Copy C (for Winner's records) of Form W-2G do not require approval. However, these copies must contain the information specified in section 8 in order to rise to the level of a "statement" under the applicable provisions of the Internal Revenue Code. The format of this information is at the discretion of the payer with the exception of the composite Form 1099 payee statement specified in section 8.04.

03 Proposed substitutes of the Copy A data that do not conform to these specifications must be submitted by payers for consideration to:

Commissioner of Internal Revenue Attn: D:R:R:I: 1111 Constitution Ave., N.W. Washington, DC 20224

These requests should contain a copy of the proposed form, the need for the specific deviation(s), and the volume of information returns affected.

04 As no IRS office outside Washington, DC is authorized to approve substitute forms, unnecessary delay may result if forms are sent elsewhere for approval. Approval from any office outside Washington, DC, does not meet the requirement of "official approval." All such forms must be forwarded to the above address for formal control, review, and official approval.

05 WHEN TO SEND PROPOSAL SUBSTITUTES. Proposed substitutes should be sent to the address listed in 03 above, as far in advance of the filing period for the form as possible. This is to allow adequate time for analysis and response.

06 The use of chemical transfer paper on Copy A may be approved after review by IRS. Submit all requests with a minimum sample of 100 sheets of at least 20 lb paper (17 x 22 - 500) to Internal Revenue Service, Attn: D:R:R:IM, 1111 Constitution Avenue, N.W., Washington, DC 20224. The paper will be tested and the results reported to the requester.

07 Forms 1099, 5498, W-2G, W-3G and 1096 are subject to annual review and possible change. Payers are cautioned, therefore, against overstocking supplies of privately printed substitutes.

08 Copies of the official forms for the reporting year may be obtained from most Internal Revenue offices. The IRS provides only cut sheets (no carbon interleaves) of these forms.

09 Only original or ribbon copies that are typed or machine printed with black ink may be filed with the IRS. Carbon copies and reproduced copies are not acceptable.

SEC. 4. DEFINITIONS

01 The term "taxpayer (recipient) identification number (TIN)" for an individual means the social security number (SSN). The SSN consists of nine digits separated by hyphens as follows: 000-00-0000. For all other payees, the term "taxpayer (recipient) identification number" means the employer identification number (EIN). The EIN consists of nine digits separated by one hyphen as follows: 00-0000000. A sole proprietor may have both an EIN and a SSN. A nonresident alien will generally have a TIN similar in format to a SSN. This number is assigned to the nonresident alien at the IRS Service Center in Philadelphia, PA.

02 The terms payee and recipient are usually synonymous. The name of the appropriate payee (i.e., person or organization whose TIN has been provided) must be shown as the first entry in the area on the form provided for the payee's name and address. (See Section 6 for guidelines on listing payee names and taxpayer identification numbers.) No descriptive information or other name is to precede the payee's name. ONLY one payee name should appear on the first line of the form. If more payee names are needed, place the responsible payee (person or organization whose TIN is provided) on the first line. Place other payees on succeeding lines.

03 A Corrected and/or Amended return is one which corrects previously reported information.

04 The term "substitute form" means a paper substitute of the Copy A data contained in an official form listed in section 1 above that totally conforms to the provisions in this revenue procedure or that requires IRS approval.

05 The term "proposed form" means a paper substitute of the Copy A data contained on an official form listed in section 1 above that does not totally conform to the provisions in this revenue procedure.

06 The term "payee-statement" means a paper statement of the information reported on a form listed in section 1 above that must be furnished to a payee under the applicable provisions of the Internal Revenue Code.

07 A composite statement is a substitute recipient (payee) copy of official Forms 1099-DIV, INT, OID and PATR, in any combination. A payer may use a composite statement when reportable payments of interest, dividends, patronage dividends and/or original issue discount to the same payee during the respective calendar year. Otherwise the payer must provide this information to the payee separately on each respective official Form 1099 or its respective substitute. A composite statement is one form (although the form itself may comprise more than one page) that contains all the requisite 1099 information (for the payments enumerated above). A composite statement may contain any combination of the above 1099 information, such that, a payer may furnish one composite statement for reportable dividends, patronage dividends, interest, and original issue discount.

SEC. 5 INSTRUCTIONS FOR PREPARING SUBSTITUTE FORMS THAT WILL BE FILED WITH THE IRS

01 Recipient's name, street address, city, state, and ZIP Code information must be TYPED OR MACHINE PRINTED IN BLACK INK on separate lines. The city, state, and ZIP Code must be on the same line.

02 The box below the payee's name and address may be used for the account designation number. This information is not required; however, special caution must be taken if an account designation number is being printed. This number MUST NOT appear anywhere other than the box specified for this use.

03 Payers must TYPE OR MACHINE PRINT data entries on the forms, use BLACK ribbon, insert data in the middle of blocks well separated from other printing and guidelines, and take other measures to guarantee a clear, sharp image.

04 Machine printed forms should be printed using a 6 lines/inch option.

05 Machine printed forms should be printed in 10 pitch (i.e., 10 print characters per inch).

06 On corrected returns, an "X" must be placed in the appropriate check box located at the top of the form following the "form identifier number" (e.g., Form 1099-INT, 9292). The accompanying Form 1096 or Form W-3G for a submission of corrected returns should also contain an "X" in the corrected box following its form identifier number. DO NOT type the words CORRECTED RETURN on the Form 1096 or Form W-3G as required in the past. All required data blocks must be completed on a corrected return since it replaces and supersedes the information return previously filed.

07 For corrected or voided documents, enter an "X" in the appropriate box using only computer print, typewriter or #2 pencil. DO NOT use a ball-point pen or felt tip marker. The scanner generally cannot read these ink types.

08 Substitute forms prepared in continuous or strip form must be burst and stripped to conform to the size specified for a single form before they are filed with the IRS. The size specified DOES NOT INCLUDE PINFEED HOLES. Pinfeed holes MUST NOT be present on forms filed with the IRS.

09 Money amounts should be printed without dollar signs ($), ampersands (&), asterisks (*), commas (,) or other special characters except for decimal points to indicate dollars and cents.

10 DO NOT FOLD Forms 1096, 1099, 5498, or W-3G mailed to IRS. Mail these forms flat in an appropriately sized envelope or box. Folded documents cannot be readily moved through the scanner transport used in IRS processing.

11 DO NOT STAPLE Forms 1096 or W-3G to the returns being transmitted or if you staple, do so only on the right side of the form. Staple holes on the left side, in the vicinity of the return code reduce our ability to scan the return code which is used to identify the type of document being processed.

12 DO NOT MAIL completed forms addressed in this revenue procedure to the address in Sec. 3.03. Completed forms must be sent to the IRS Service Center shown in the Instructions for Form 1099 Series, 1098, 5498 and 1096 or in the Instructions for Form W-3G.

SEC. 6. TAXPAYER IDENTIFICATION NUMBERS

01 Under Section 6109 of the Internal Revenue Code, a person with respect to whom a return, statement, or other document is required to be made by another person must furnish his taxpayer identification number (TIN) to such other person. The number must be furnished to the payer whether or not the payee is required to file a tax return or is covered by Social Security. Section 6109 also requires payers to request the TIN's and place them on returns required to be filed with the IRS.

02 Payers are expected to provide correct TIN's on all documents submitted. It is particularly important that correct social security and employer identification numbers for payees be provided on magnetic media or paper forms submitted to the IRS.

03 Section 6676 of the Internal Revenue Code imposes a $50 penalty on payers for each return filed with an incorrect or missing TIN. For payments of interest and dividends, the penalty is self-assessable on Form 8210, Self Assessed Penalties Return. For more detailed information regarding this penalty, see the Instructions for Form 1099 series, 1098, 5498 and 1096.

04 The TIN furnished to IRS depends primarily upon the manner in which the account is maintained on the payer's records. The TIN provided must be that of the owner of record. If an account is recorded as a joint account, i.e., more than one reason is listed on the account, furnish the TIN and name of the first person listed on the record. For individuals, the TIN is the SSN (those individuals operating a business as a sole proprietorship may have both an EIN and a SSN). A nonresident alien will generally have a TIN that is similar in Format to a SSN. For other entities, it is the EIN.

05 Sole proprietors who are reporting as payers should show their EIN on the return if required to have an EIN. If not, they should show their SSN. However, if the sole proprietor is a payee, then the SSN should be used.

06 The charts below will help you determine the TIN to be furnished to IRS.

            Chart 1. Guidelines for Social Security Numbers

01 The Service encourages payers or nominees (hereafter collectively referred to as payers) with computer capability to file information returns on magnetic media instead of paper forms. All forms listed in Sec. 1.01 may be filed on magnetic media.

02 Any person who is required to file Forms 1099-DIV, 1099-INT (except for interest reportable under section 6041 of the Internal Revenue Code), 1099-OID or 1099-PATR for payments to more than 50 payees for any calendar year beginning after December 31, 1983 MUST file these returns on magnetic media. This requirement applies to any person for any period unless such person establishes that this requirement would result in undue hardship. A request for waiver should be submitted 90 days before the due date of the return and directed to the Magnetic Media Coordinator at the service center where the returns will be filed. However, beginning January 1, 1985, requests for relief that would normally be sent to the Philadelphia, Kansas City, and Austin Service Centers should instead be sent to Magnetic Media Reporting, Internal Revenue Service, National Computer Center, P.O. Box 1359, Martinsburg, WV 25401-1359. Beginning January 1, 1986, ALL requests for relief should be sent to the National Computer Center address.

03 Regulations section 1.6045-1(l) requires brokers and barter exchanges to use magnetic media in reporting Form 1099-B data to the IRS. Generally, new brokers and new barter exchanges may request an undue hardship exception by filing an application, by the end of the second month following the month in which they became a broker or barter exchange, with the Magnetic Media Coordinator at the service center where the returns will be filed. However, beginning January 1, 1985, request for relief that would normally be sent to the Philadelphia, Kansas City, and Austin Service Centers should instead be sent to Magnetic Media Reporting, Internal Revenue Service, National Computer Center, P.O. Box 1359, Martinsburg, WV 25401-1359. Beginning January 1, 1986 ALL requests for relief should be sent to the National Computer Center address.

04 Specifications for filing information returns on tape, disk, or diskette are contained in various revenue procedures relating to Requirements and Conditions for Filing Information Returns on Magnetic Media. Copies of these procedures may be obtained from any Internal Revenue District Office or Service Center. Payers or agents who are required to, or want to file information returns on magnetic media, must file Form 4419, Application for Magnetic Media Reporting of Information Returns. Forms 4419 must be filed prior to submitting returns on magnetic media. The IRS will provide a written reply to the applicant and further instructions at the time of approval. Generally, the application must be filed with the Magnetic Media Coordinator at the service center where the returns will be filed. However, beginning January 1, 1985, Forms 4419 and information returns filed on magnetic media that would normally be sent to the Philadelphia, Kansas City, and Austin Service Centers should instead be filed with Magnetic Media Reporting, Internal Revenue Service, National Computer Center, P.O. Box 1359, Martinsburg, WV 25401-1359. Beginning January 1, 1986, magnetic media for ALL SERVICE CENTERS will be centralized at the National Computer Center and all applications and information returns filed on magnetic media should be sent to the National Computer Center address in 1986.

05 Since many states accept information returns filed on magnetic media, savings may be obtained if similar media is used for filing with the IRS and state tax agencies. For information regarding state magnetic media filing requirements, payers should contact the respective state tax authority.

SEC. 8. STATEMENT TO RECIPIENT/PAYEE AND RECIPIENT/PAYEE COPIES

01 For payments of reportable interest and dividends (reported on Forms 1099-DIV, 1099-INT, (except for interest reportable under section 6041 of the Internal Revenue Code) 1099-OID, or 1099-PATR) made in 1984 and subsequent years, an official Form 1099 must be furnished to a payee either in a separate First-Class mailing or in person. These forms may be mailed or provided to the payee with other Form 1099 payee statements, or with Form W-9 and Form W-8 solicitations. However, no other information may be mailed with the payee statement or provided in person with the payee statement without violating the separate mailing requirements.

02 The requirement to furnish payees with an official Form 1099-DIV, INT, MISC, OID and PATR, may be met by furnishing a substitute Form 1099 (payee copy) if it contains language substantially similar to that of the official form such as the aggregate amount paid to (or received on behalf of) the payee, the amount of tax withheld under IRC section 3406, if any, the name, address and TIN of the person making the return, and any other information required by the official form. In addition, the payee copy of interest and dividends paid to the recipient must contain the information listed below.

1 All money amounts required to be reported to the payee must be titled and numbered on the payee copy in substantially the same manner as those on the official form. For instance, dividend income must be labeled as "qualifying" or "not qualifying for exclusion".

2 The payee copy must contain all applicable payee (recipient) instructions provided on the official form.

3 Payee copies covering reportable interest and dividends must contain the following statement, in bold and conspicuous type, "This is important tax information and is being furnished to the Internal Revenue Service.

If you are required to file a return, a negligence penalty will be imposed on you if this income is taxable and the IRS determines that it has not been reported."

4 The payee copy must contain the Office of Management and Budget (OMB) number prescribed on the official form.

5 The payee copy must show the title of the official Form 1099 for which it substitutes.

03 If the payee copy contains all the information listed above, layout and format of the form is at the discretion of the payer.

04 A composite payee copy is permitted for reportable payments of interest, dividends, patronage dividends, and/or original issue discount when one payer is reporting any or all of these payments during a calendar year to the same payee. Although the composite payee copy may be on one form, the format of the composite payee copy must satisfy the following requirements in addition to the requirements listed in 02 above.

1 All information pertaining to a particular type of payment must be located and blocked together on the form and must be separate from any information covering other types of payments included on the form.

2 The title of the official form or forms for which this payee copy substitutes must be shown at the beginning of the appropriate block of information.

3 Any information required by the official form which would otherwise be repeated in each information block is only required to be listed once in the first information block on the composite form. For example, there is no requirement to report the name of the payer in each information block.

05 Statements to payees of other reportable payments (other than 1099-DIV, 1099-INT, 1099-OID, 1099-MISC (see 06 below) and 1099-PATR) as cited in part A, Section 1 should meet the following requirements:

1. The payer and recipient information required on the statement must be included.

2. All money amounts and information required to be reported to the payee must be titled on the payee statement in substantially the same manner as those on the official form.

3. Payee statements must contain the following statement, "This information is being furnished to the Internal Revenue Service."

4. Appropriate instructions to the recipient, similar to those on the official form, must be provided to aid in the proper reporting of the items on the recipients income tax returns. For payments reported on Form 1099-B, the requirement to include on the statement furnished to recipients, instructions that are substantially similar to those on the official form, may be satisfied by providing recipients with a single set of instructions with respect to all statements required to be furnished in a calendar year.

06 For payments reported on Form 1099-MISC a statement as outlined in 05 above is acceptable UNLESS an entry is reported in Box 8 "Substitute payments in lieu of dividends or interest." If an entry is made in Box 8 the recipient copy must meet the requirements, of providing an official form as outlined in 02 and 03 above.

PART B--SUBSTITUTE FORM FORMAT REQUIREMENTS (EXCLUDING FORM W-2G)

SEC. 1. GENERAL

01 The following specifications prescribe the format requirements of Forms 1099 (Copy A), 5498 (Copy A), 1096 and W-3G.

02 The form identifying number (e.g., 9191 for Forms 1099-DIV) must be printed in print positions 6 through 9 using an OCR A font. The ballot boxes located to the right of the form identifying number must be 10-point boxes.

NOTE: If the ballot box is checked indicating a corrected return or a "void" return, more than 50% of the box must be covered by an "X". DO NOT TYPE "CORRECTED RETURN" on the top of the form. All required data must be completed on the corrected form since it replaces and supersedes the information return previously filed.

SEC. 2 SPECIFICATIONS FOR FORMS 1096, W-3G AND COPY A OF FORMS 1099 AND FORMS 5498

01 The substitute form must be an exact replica of the official reproduction proof with respect to layout and contents. "Spot Carbons" are NOT PERMITTED for Copy A. The printing of the Government Printing Office (GPO) symbol must be deleted. Specifications for Copy A are provided in Exhibits A thru O.

02 Color and quality of paper. Paper for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP 0-25, dated November 29, 1978, must be: White 100% bleached chemical wood, optical character recognition (OCR) bond produced in accordance with the following specifications:

NOTE: Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met

 1 Acidity: pH value, average,

04 For Forms 1096 and W-3G all printing will be in red OCR dropout ink, as specified, except for the 4-digit form identifying numbers appearing in the upper left margin on the official IRS form which will be printed in nonreflective black ink. All other printing will be in red OCR dropout ink with or comparable to the specifications below. The screened area of any substitute form should generally correspond to that present on the official form. Separation between fields must be 0.1 inch including screen. Horizontal screening should follow the standard format and allow for typewriter spacing. All screened areas are to be printed in the red OCR dropout ink using a 15% screen. The numbered captions are printed as a solid with no screened background. The red OCR dropout ink must be Sinclair-Valentine J-6983 or an exact match.

05 Typography -- Type must be substantially identical in size and shape with corresponding type on the official form. All rules are either 1-point or 3/4-point. Rules must be identical to that on the official IRS form. NOTE: The form identifying number must be in OCR A font.

06 Dimension -- Three official Forms 1099 or 5498 (Copy A) are contained on a single page which is 8 inches wide (exclusive of any snapstubs and/or pinfeed holes) by 11 inches deep. The top margins must be 2/6 inch, the right margin must be 1/4 inch plus or minus 0.0313 inch and must be 5/10 inch for all forms except Forms W-3G and 1096 which must be 4/10 inch and must be free of all printing.

07 The depth of the individual trim size of each form on a page must be the same (3-2/3 inches) as that of the official reproduction proof.

08 Perforations are required on all copies (except Copy A) to enable the separation of individual forms.

09 The words "For Paperwork Reduction Act Notice and instructions for completing this form, see Instructions for Form 1099 Series, 1098, 5498 and 1096" MUST be printed on Copy A and Copy C (for the Payer).

10 The OMB Number MUST be printed on EACH ply in the same location as on the official form.

11 PRIVATELY PRINTED CONTINUOUS SUBSTITUTE FORMS (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.

12 The words "DO NOT CUT OR SEPARATE FORMS ON THIS PAGE" must be printed in brown or red dropout ink (as required by form specifications) between the three forms. NOTE: Perforations are required between all the other individual copies (Copies B and C) included in the set.

13 The back of a substitute Copy A must be free of all printing.

14 Carbonized. "SPOT CARBONS" are NOT PERMITTED for Copy A. Interleaved carbon must be of good quality to assure legibility of information on all parts to preclude smudging, and should be black. "Chemical transfer paper" is now permitted (see section 3.06 above).

15 Printer's symbol -- The GPO symbol must not be placed on substitute Copy A. In 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 form of Copy A.

PART C. SUBSTITUTE FORM FORMAT REQUIREMENTS FOR FORM W-2G ONLY

SEC. 1. GENERAL

01 The following specifications prescribe the format requirements of Form W-2G -- COPY A ONLY.

02 A payer may file a substitute Form W-2G with the Service (hereinafter referred to as substitute Copy A). Substitute forms submitted to the Service must be exact replicas of the official forms with respect to layout and contents. Only the dimensions of the substitute form may differ and the printing of the Government Printing Office symbol must be deleted.

SEC. 2. SPECIFICATIONS FOR COPY A FOR FORMS W-2G

01 Color and Quality of Paper.

1 Paper for Copy A must be white chemical wood bond, or equivalent, 20 pound (basis 17 x 22-500), plus or minus 5 percent. The paper must consist of principally bleached chemical woodpulp and be free from unbleached or ground woodpulp or recycled printed paper. It also must be suitably sized to accept ink without feathering.

2 Copies B and C (For Winner's records) and D (For Payer) are provided in the official assembly solely for the convenience of the payer. Payers may choose the format, design, color and quantity of the paper used for these copies.

02 Color and Quality of Ink -- All printing must be in a high quality non-gloss black ink. Bar codes should be free from picks and voids.

03 Typography -- Type must be substantially identical in size and shape with corresponding type on the official form. All rules on the document are either 1-point (0.015 inch) or 3 point (0.045). Vertical rules must be parallel to the left edge of the document; horizontal rules, parallel to the top edge.

04 Dimensions -- The official form is 8 inches wide x 3-2/3 inches deep, exclusive of a 1 inch snap stub on the left side of the form. The snap feature is not required on substitutes. If the substitute forms are in continuous or strip form, they must be burst and stripped to conform to the size specified for a single form before they are filed with the Service.

1 The width of a substitute Copy A must be a minimum of 7 inches and a maximum of 8 inches, although adherence to the size of the official form is preferred. If the width of the Substitute Copy A is reduced from that of the official form, the width of each field, except the left margin and the "For Official Use Only" area, on the substitute form must be reduced proportionately. The left margin must be 1 inch and free of all printing other than that shown on the official form. The area marked "For Official Use Only" must be 3 inches.

2 The depth of a substitute Copy A must be a minimum of 3-1/3 inches and a minimum of 3-2/3 inches. If the depth is reduced from that of the official form, the margin area at the top of the form marked "Official Use Only" must be 1 inch in depth by three inches in width.

05 Clear Area -- The back of Copy A must be free of all printing.

06 Carbonized forms or "spot carbons" -- Carbonized forms and "spot carbons" are not permissable. Interleaved carbons, if used, must be of good quality to preclude smudging and should be black.

07 Printer's Symbol -- The Government Printing Office symbol must not be printed on substitute Forms W-2G. In place thereof, the printer's Employer Identification Number should appear in the same place on such substitute forms.

PART D. ADDITIONAL INSTRUCTIONS FOR FORMS 1099, 5498 AND W-2G

SEC. 1. OTHER COPIES

01 Copies B, C and D for Forms W-2G are included in the official assembly for the convenience of the payer. Although there is no requirement that privately printed substitute forms include these copies, Copy B (and C for Form W-2G) will satisfy the requirement of law and regulations concerning the statement of information which is required to be furnished the payee. Copy C (D for Forms W-2G) may be desired as a payer record/copy.

02 Arrangement of Assembly -- Except as provided in paragraph 03 below, the parts of the assembly shall be arranged, from top to bottom, as follows: Forms 1099 (except 1099-A, 5498, and W-2-G) Copy A (Original) "For Internal Revenue Service Center"; Copy B "For Recipient"; Copy C "For Payer". Form 1099-A Copy A (Original), "For Internal Revenue Service Center"; Copy B "For Borrower"; Copy C "For Lender". Form W-2G Copy A (Original), "For Internal Revenue Service Center"; Copy B and C "For Winner's Records" Copy D "For Payer"; Form 5498 Copy A (Original), "For Internal Revenue Service Center"; Copy B "For Participant"; Copy C "For Trustee or Issuer".

03 Additional Copies -- Additional copies may be prepared by payers for states REQUIRING THE REPORT. When this is done, one such copy may be inserted between Copies A and B. Forms for delivery to state or local taxing authorities should be clearly labeled to indicate the purpose for which they are intended and should not bear the Internal Revenue Service form number or the designation, "Department of the Treasury, Internal Revenue Service."

Printers and others wishing to obtain reproduction proofs may send their requests to:

Internal Revenue Service Attn: Distribution Manager PM:S:FM:P -- Room 1528 1111 Constitution Avenue, N.W. Washington, D.C. 20224

04 A charge of $1.00 per printed page will be made for each reproduction proof regardless of page size. Invoices will be made after orders are filled.

SEC. 2. OMB REQUIREMENTS

01 Office of Management and Budget (OMB) Requirements for Substitute Forms -- Pub. L. 96-511 requires: (1) OMB approval of Internal Revenue Service tax forms, (2) that each form show (in the upper right corner) the OMB approval number and any expiration date (on continuous use forms only) and (3) the form (or its instructions) state why the Service is collecting the information, how we will use it and whether it must be given to us. The official Service forms will contain this information.

02 As it applies to substitute Service forms this means:

1 All substitute forms must show the OMB number and any expiration date as it appears on the official Service form.

2 For Copy A, the OMB number must appear exactly as shown on the official Service form.

3 For any copy other than Copy A, the OMB number must use one of the following formats:

a OMB NO. XXXX-XXXX (preferred) or; b OMB # XXXX-XXXX

4 You must inform the users of your substitute forms of the reasons for service collection, use and requirements, as stated in the instructions for the Service form.

5 The official OMB approval numbers may be obtained from reproduction proofs, official Service printed forms, or when approval is requested for a substitute form.

SEC. 3. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 84-70 is superseded.