Rev. Proc. 63-12

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to state the requirements of the Internal Revenue Service relating to its acceptance of substitutes for Form 1099, U.S. Information Return, for annual filing purposes in lieu of the official form.

SEC. 2. SPECIFICATIONS.

Substitutes for Form 1099 may be manufactured, with slight variations of format, and used without specific approval of the Internal Revenue Service if the following conditions are met:

.01 Color and Quality of Ink and Paper.--The substitute forms, except for authorized punch card substitutes, must be printed in black ink on white paper, both of quality as good as that used by the Government. The paper must be of substantially the same weight and texture as that used in the official form, which is printed on substance 32-pound chemical wood bond or its equivalent-basis 17 x 22-1000.

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

.03 Format.--The format should be substantially the same as the official form. If, however, the form is to be used to report one type of income only, such as dividends, interest, or annuity payments, and it is desired to eliminate the columns and their headings on the official form, a notation showing the type of income reported should be conspicuously shown on the form in lieu of such columns and headings.

.04 Dimensions.--The official form is eight inches wide by three and one-half inches deep, exclusive of a half or three-quarter inch snap-stub on the left side of the form. The substitute forms may vary in width from seven inches to eight inches and in depth from three and one-sixth inches to three and two-thirds inches. The snap feature is not required on substitutes.

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

.06 The Government Printing Office symbols must be omitted.

.07 Copies B and C.--Copies B and C 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 may be desired by the payer for his records, and Copy C will satisfy the requirements of law and regulations concerning the statement of information which is to be furnished the payee.

SEC. 3. ADDITIONAL INSTRUCTIONS.

.01 Arrangement of assembly.--Except as provided in paragraph .02 below, the parts of the assembly shall be arranged, from top to bottom, as follows: Copy A, "For Internal Revenue Service," Copy B, "For Payer's Records," Copy C, "For Payee."

.02 Additional copies.--Additional copies may be prepared by payers for States requiring the report. 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 any part of the designation, "Form 1099, U.S. Treasury Department, Internal Revenue Service."

.03 Instructions.--No deviation from the instructions on either the front or back of Copies A, B, or C will be permitted.

SEC. 4. BLACK AND WHITE PROOFS.

Reproduction proofs of Forms 1096 and 1099 are available. The Internal Revenue Service, upon application, will furnish one set of black and white proofs to be used as the reproducible media in the printing of forms. These proofs, for which annual requests are received, will be supplied free of charge to all concerns in the forms reproduction business.

SEC. 5. PROCEDURE, PROPOSED SUBSTITUTE FORMS.

Proposed substitute forms, which do not meet the conditions stated above, including requests for submission of punch card Forms 1099, should be forwarded by letter, addressed to the Commissioner of Internal Revenue, Attention: D: S: Pl, Washington, D.C., 20224, for consideration.

SEC. 6. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Procedure 57-40, C.B. 1957-2, 1118.