Rev. Proc. 83-9

Section 1. Purpose

This revenue procedure states the Internal Revenue Service (the Service) requirements relating to acceptable privately designed and printed substitute federal tax return forms. It also authorizes the use of the reproduction of official forms and gives direction for the proper completion of returns.

Sec. 2. Scope

This revenue procedure is the guide for preparing substitutes for most printed tax forms. This procedure does not include guidance for Form 1040-ES, Form 1042S, the Forms 1087 and 1099 series, and the Form W-2 series. See Sec. 18 to obtain guidance for the excluded forms.

Sec. 3. Definitions Used Here

.01 Substitute Form. A tax form (or related schedule) that differs in any way from the official version and is intended to replace the entire form that is printed and distributed by the Service. This term also covers those approved substitute forms exhibited in this revenue procedure.

.02 Printed Form. A form produced using conventional printing processes. Also, a printed form which has been reproduced by photocopying or similar processes.

.03 Preprinted Pin-Fed Form. A printed form that has marginal perforations for use with automated and high-speed printing equipment.

.04 Computer-Prepared Substitute Form. A 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.

.05 Computer-Generated Substitute Form. A form that is entirely prepared by the use of a computer printer so that all the line numbers, line captions, and the tax amount data entries are in the same typeface. No graphics appear on the form. (Most tax forms requiring signature may not be computer-generated. Among them are Forms 1040, 1040A, 1040EZ, and 1120.)

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

.07 Graphics. Those parts of a printed tax form that are not tax amount entries or called-for information. Generally, these are line numbers, captions, instructions, special indicators, borders, rules, and strokes created by typesetting, photographics, photo-composition, etc.

.08 Acceptable Reproduced Form. A photocopy of an original form or of an unchanged reproduction proof supplied by the Service. (A reproduction is not a substitute form.)

.09 Supporting Statement (Supplemental Schedule). A document providing detailed information to support an entry for a line(s) on an official or approved substitute form and filed with (attached to) a tax return. (A supporting statement is not a tax form and does not take the place of an official form.)

Sec. 4. Message to Tax Return Prepares

.01 IF YOU PLAN TO CHANGE OR MODIFY ANY TAX FORMS, YOU MUST FOLLOW INTERNAL REVENUE PROCEDURES, AND, IN MANY CASES, YOU MUST GET OFFICIAL APPROVAL BEFORE USING SUBSTITUTE FORMS. THE SERVICE IS CONTINUING A PROGRAM TO IDENTIFY AND CONTACT TAX RETURN PREPARERS USING FORMS WHICH DO NOT CONFORM WITH THIS REVENUE PROCEDURE AND IMPEDE PROCESSING OF THE RETURN.

.02 Additional information you may need regarding computer-prepared or computer-generated substitute forms is in Rev. Proc. 83-10, page 651, this Bulletin. You can get this revenue procedure by following instructions in Sec. 19.

Sec. 5. Highlights of Permitted Changes and Requirements

.01 THINGS YOU CAN DO TO INTERNAL REVENUE SERVICE PRINTED TAX FORMS. PRIOR APPROVAL IS NOT REQUIRED.

1 You can PHOTOCOPY any tax form and use it instead of the official one.

2 You can REPRODUCE ANY CURRENT tax form as cut sheets, snap-sets, and marginally-punched, pin-fed forms, so long as you use an official Service version as the master copy. Official versions are supplied by the Service, such as those in the taxpayer's tax package, those in Package X, those printed in revenue procedures, and reproduction proofs sold by the Service.

3 You can ADJUST the graphics on specified areas of printed Forms 1040 and 1040A (and other forms) to allow for computer-printed or word processor fill-in. Guidelines for making these adjustments are listed in Rev. Proc. 82-4, 1982-1 C.B. 380. Only the areas listed may be adjusted without specific prior approval.

4 You can PRINT AND DUPLICATE the substitute "worksheet-type" versions of Schedules A and B of Form 1040 (see exhibits). The Service 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 filing with the Service. The other allows the form to be used singly or as part of a snap-set.

.02 THINGS YOU CANNOT DO TO INTERNAL REVENUE SERVICE PRINTED TAX FORMS.

1 You cannot, without prior Service approval, change any Internal Revenue Service tax forms or use your own (non-approved) version, unless specifically permitted by revenue procedure.

2 You cannot adjust any of the graphics on Forms 1040, 1040A and 1040EZ (except in those areas specified in revenue procedures) without prior approval from the Service.

3 Generally, You cannot use your own version of Schedule A (Form 1040) UNLESS YOU FIRST GET IT APPROVED. The Service wants only one Schedule A--either yours or ours; yours needs prior approval from the Service.

4 With some exceptions, you cannot omit filling in pertinent referenced (numbered or lettered) lines of the official Schedule A (and other tax forms) when attaching a supporting statement. Exceptions to line completion requirements are listed in this revenue procedure.

5 You cannot use your own preprinted label on tax returns filed with the Service. The ONLY label permitted is the one provided the taxpayers in their tax packages. Otherwise, the taxpayer's name, address, and other identifying information must be entered on the return in the spaces provided.

Sec. 6. Approval

.01 Basic Requirements. Preparers who desire to file privately designed and printed substitute tax forms must develop such substitutes using these guidelines. These substitutes, unless excepted by revenue procedure, must be approved by the Service before being filed.

.02 Requests for Approval

1 The Service cannot approve your substitute form until the official form has been published. Please propose your substitute after you have examined the official form.

2 You should know the revenue procedure relating to the official form before you attempt to alter the form to meet your needs. Any alteration of forms must be within the limits acceptable to the Service. It is possible that, from one filing period to another, a change in law or a change in internal need (processing, audit, compliance, etc.) may change the allowable limits for the alteration of the official form.

3 When specific approval of any substitute form is desired, you should send a letter requesting approval and containing a sample of the proposed substitute to the Internal Revenue Service, Attention: Substitute Form Program, D:R:R:I, 1111 Constitution Avenue, N.W. Washington, DC 20224.

.03 When to Send Proposed Substitutes. Proposed substitutes should be sent to the address listed in .02 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 that your substitute is acceptable. Quarterly filed forms, such as the Form 941, must be submitted by the first day of the last month of the quarter.

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

.05 Approval/Non-Approval Letter. The Service sends a formal letter of approval/non-approval. Approval letters may contain qualifications for use of the substitutes. Non-approval letters may specify the changes required for approval, but also require resubmission for approval.

.06 Duration of Approval.

1 Approvals are good for only one calendar year (January through December) or, in the case of corporation tax forms (with the exception noted below), for the remainder of the quarters of the calendar year.

2 PLEASE NOTE: In most cases each new filing season requires a new approval, even if the official form does not change. But see the exceptions in 3 and 4 below.

3 Exception: Quarterly tax forms in the 94X series (941, 942, etc.) are approved only for one quarter. Each new quarter requires a new approval.

4 Exception: Limited continued use of a change approved for a tax year 1981 form is allowed for the same form in tax year 1982. See Sec. 6.08 for the limitations and for other requirements.

.07 Requested Copies. In our letter of approval, you may be requested to send to the Service eleven (11) copies of each approved form. When received, the copies will be used to notify Internal Revenue Service Centers that your substitute forms are approved. The requested forms should be assembled in sets. 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, etc., Forms 2440, 2441, etc.

.08 Limited Continued Use of an Approved Change.

1 If you received written approval of a tax year 1981 substitute form governed by this revenue procedure and wish to continue to use the approved change in your tax year 1982 substitute form, you may revise the official form current in 1982 to include this change and, without additional written approval, use it as a tax year 1982 substitute form, PROVIDED you comply with the requirements in this revenue procedure. See exception in 2 below.

2 This means that if you received written approval for a specific change on a specific form last year, you may again make the same change on the same form this year. Thus, the change allowed in last year's approved substitute Schedule A, for example, can be continued in your new substitute for this year. The new substitute does not have to be sent to the Service, and written approval is not required. However, the new substitute must conform to the official 1982 form in other respects: for example, it must contain the current date, Office of Management and Budget (OMB) approval number, sequence number, arrangement, item caption, line number, line reference, sequence, etc. It must also comply with this revenue procedure--which may have eliminated, added to, or otherwise changed the guideline which affected the change approved last year. Additionally, you will be bound by the "Agreement" in Section 21. EXCEPTION: Those written approvals which stated that the approved change or form would not be allowed in any other tax year.

3 This authorization for continued use of an approved change is limited to the continuation from a tax year 1981 substitute form to a tax year 1982 substitute form.

Sec. 7. Office of Management and Budget (OMB) Requirements for all Substitute Forms

.01 New Legal Requirements of the Paperwork Reduction Act of 1980. Public Law 96-511 require that: (1) OMB approve IRS tax forms, (2) each IRS form contain (in the upper right corner) the OMB approval number and any expiration date, and (3) each IRS form (or its instructions) state why the Service is collecting the information, how it will be used, and whether or not the information is required to be furnished.

.02 Application to Substitute Forms.

1 Approval Number and Date Is Required. All substitute forms must contain in the upper right corner (see Marginal Printing, Sec. 11.02.1(c)) the OMB number and any expiration date that is on the IRS form.

     2 Format Required (3 Options).

.03 Obtaining OMB Number, Date, and Statement. The OMB approval number, expiration date, and use and collection requirements may be obtained from the printed form (or its instructions), the reproduction proof (or instructions), or from the Service.

Sec. 8. General Guidelines

.01 Official Form is the Standard. Because a substitute form is a variation from the official form, you should know the requirements of the official form for the year of use before you modify it to meet your needs. For the most frequently used tax forms, the quickest way to obtain an official form is to request reproduction proofs of these forms. (See Sec. 20.)

.02 Design. Each form must follow the design of the official form as to format, arrangement, item caption, line numbers, line references, and sequence.

.03 State Tax Information Prohibited. State tax information must not appear (be visible) on the federal tax return which is filed with the Internal Revenue Service Center, except where amounts are claimed on or required by the federal return, e.g., line 15, Schedule A (Form 1040). (See Sec. 12.05, Block Out Methods.)

.04 Federal and State Columns. When a form is designed with both federal and state columns, THE FEDERAL COLUMN MUST BE TO THE LEFT OF THE STATE COLUMN AND ADJACENT TO THE LINE CAPTION.

.05 Vertical Line in Amount Field. When a form is to be manually prepared, the federal column must have a vertical line or some type of indicator in the amount field to separate dollars from cents if the official form has a vertical line. The cents columns must be at least 1/8-inch wide.

.06 Sequence Number. Please note that certain forms have a recently added "sequence number" located just below the year designation in the upper right corner of the form. Form 1040 also has one opposite line 59 on the left side. The Service uses this number to indicate the order in which forms are processed when filed with a return. It must be printed on the affected form, in no less than 10-point, bold-face type and centered below the form's year designation.

.07 Forms with Sequence Numbers Required. THE SEQUENCE NUMBER IS REQUIRED ON THE FORMS LISTED BELOW. Please note that some of the numbers have been changed since last year.

 Form 1040              Sequence

.09 Assemblage of Forms. When filing a return (e.g., Form 1040), the return must be arranged in this order: (1) the tax return, (2) lettered forms in alphabetical order (Form 1120-Schedule D, etc.) or in sequence number order if present, (3) numbered forms in numerical order (Forms 2220, 4626, etc.) or in sequence number order if present, (4) supporting statements in the same sequence as the forms they support, and (5) additional information required or voluntarily submitted. In this way, they are received in the order in which they must be processed. If you do not send them to us in this order, the Service has to disassemble them and place them in this order before processing is continued.

Sec. 9. Physical Aspects and Requirements: Paper

.01 Paper Content. The paper must be:

1 Chemical wood writing paper that is equal to or better than the quality used for the official form;

2 at least 18 pound (17" X 22", 500 sheets) or

3 at least 45 pound (25" X 38", 500 sheets).

.02 Paper Prohibited. Carbon-bonded paper is prohibited from use for all forms filed with the Service.

.03 Paper with Chemical Transfer Properties--LIMITED USE. Chemical transfer paper may be used ONLY when the following specifications are met:

1 Each ply within the chemical transfer set of forms must be labeled.

2 Only the top ply (ply one and white in color), 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."

3 The file designation, "Federal Return, File with IRS," for ply one must be printed in the bottom right margin (just below the last line of the form) in 12-point, bold-face type. It is not mandatory, but recommended, that the file designation, "Federal Return, File with IRS," be printed in a contrasting ink for visual emphasis.

.04 Carbon Paper. We prefer that you do not attach any carbon paper to any return you file with the Service.

.05 Paper and Ink Color. We prefer that you substantially duplicate the color of the original form. You may, however, use white paper without written approval. Black ink is required. Therefore, your substitute must be printed in black ink, but your paper may be either white or the color of the official form. An exception to this rule is that Forms 1040A and 1040 substitutes and reproductions may be in black ink without the colored screening; any additional exception to this rule requires written approval from the Service.

.06 Page Size. Substitute or reproduced forms may be the same size as the official form (8" X 11", in most cases) or they may be the standard commercial size (81/2" X 11"). The thickness of the stock cannot be less than .003 inch.

Sec. 10. Physical Aspects and Requirements: Printing

.01 Printing Medium. The private printing of these substitute forms must be by conventional printing processes, photocopying, computer-graphics or similar reproduction processes.

.02 Legibility. Forms must have a high standard of legibility, both as to printing and reproduction and as to fill-in matter. The Service reserves the right to reject those with poor legibility.

.03 Type Font. Almost all federal tax forms are printed using "News gothic" as the basic type font. We request that you use this type font when composing substitute forms.

.04 Image Size. The image size of printed material should be as close as possible to that of the official form. You may omit any text that is solely instructional.

.05 Title Area Changes. To allow a larger top margin for marginal printing and more lines per page (see Sec. 11 below), the title line(s) for all forms may be photographically reduced by 40 percent or reset as one line of type. When reset as one line, the type size may be no smaller than 14-point. You may omit "Department of Treasury, Internal Revenue Service" and all references to instructions in the form's title area.

.06 Remove Government Printing Office Symbol. When privately printing a tax form, the Government Printing Office symbol and/or jacket number must be removed. In the same place, using the same type size, print the Employer Identifying Number (EIN) or the Social Security Number (SSN) of the taxpayer.

.07 Printing On One Side of Paper. While it is preferred that both sides of the paper be used for substitute and reproduced forms, resulting in the same page arrangement as that of the official form, the Service will not object if only one side of the paper is used.

.08 Photocopy Equipment. The Service does not undertake to approve or disapprove the specific equipment or process used in reproducing official forms, but requires only that the reproduced forms satisfy the conditions stated in revenue procedures.

.09 Reproductions. Reproductions of official forms and substitute forms which do not meet the requirements of this revenue procedure may not be filed instead of the official forms.

.10 Removal of Instructions. You may remove all references to instructions. No prior approval is needed.

Sec. 11. Physical Aspects and Requirements: Margins

.01 Margin Size. The format of the tax form when printed on the page must have margins on all sides at least as large as the margins on the official form. This allows room for Service employees to make the necessary entries on the form during processing.

.02 Marginal Printing.

1 Non-Tax Material Allowed in Limited Areas.

(a) On any 8- or 81/2-inch-wide Service or substitute form, you may print your logo, company or firm name, identifying and collation symbols, etc., in the left half of the top margin.

(b) With the exception of the actual tax return forms (i.e., Forms 1040, 1040A, 1040EZ, 1120, 940, 941, etc.), you may also print in the left vertical margin and in the left half of the bottom margin.

(c) Printing is never allowed in the right half of the top margin of the tax return form (i.e., Forms 1040, 1040A, 1040EZ, 1120, 940, 941, etc.). The Service uses this area to imprint a File Location Number for each return.

2 Prior Approval Not Required. Prior approval is not required for the marginal printing allowed in 1 above when used with the (unchanged) exhibits in this revenue procedure or when printed on an official form, on a photocopy of an official form, or on an (unchanged) the Service reproduction proof.

3 Prior Approval Required. The marginal printing allowance in 1 above is also the guide for the preparation of acceptable substitute forms. There is no exception to the requirement that no printing is allowed in the right half of the top margin of the tax return form.

4 Marginal Printing Areas Outlined

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.01 Exhibits of Approved Formats. Two sets of exhibits (Exhibits A-1 and B-1 and A-2 & B-2) are at the end of this revenue procedure. They are acceptable substitutes for the official forms. They are intended to be used in place of the official forms and may be used without prior approval. Both sets are usable for manual entry or computer preparation. Vertical spacing is six (6) lines to the inch. You may also refer to them as examples of how the guidelines in this revenue procedure may be used in some specific cases. Please note that the Service does NOT supply reproduction proofs for these exhibits.

.02 Printing or Duplication of Exhibits A-1 and A-2 and B-1 and B-2. or (2) duplicate them photographically or by using photo-reproduction techniques, PROVIDING YOUR PRINTED OR REPRODUCED IMAGES ARE EXACTLY LIKE THE ONES IN THE EXHIBITS. WITH THE EXCEPTION NOTED BELOW, NOTHING CAN BE CHANGED.

.03 EXCEPTION. In Exhibit A-1 and A-2 you may change the areas containing the circled numbers 1 through 5, as follows: (1) the areas inside the perimeter of the boxes containing the dash-leaders (---) and designated by the circled numbers may be used to print any particular deduction item associated with the corresponding deduction category, (2) the dash-leaders may be removed (BUT YOU MAY NOT CHANGE THE AMOUNT COLUMN BOX SIZE OR POSITION), and (3) the circled numbers should be removed.

.04 Exhibits A-1 and A-2.

1 Exhibit A-1. This substitute Schedule A format may be used as a single sheet or as one of the copies of a snap-set. It is designed to be used in place of the official Schedule A (Form 1040).

2 Exhibit A-2. This substitute Schedule A format may be used as a single sheet when both federal and state tax information is placed on the same form.

3 No State Tax Information. NO STATE TAX INFORMATION CAN APPEAR ON THESE FORMS WHEN FILED WITH THE FORM 1040. THE STATE COLUMN MAY BE PRESENT BUT THE STATE TAX INFORMATION MUST NOT BE VISIBLE WHEN FILED WITH THE SERVICE. We prefer that the entire state column be COMPLETELY BLOCKED OUT.

.05 BLOCK OUT METHODS. A suggested method to block out the state tax information is: (1) place the substitute form in a clear plastic folder, (2) on the folder, place a strip of opaque material the exact width and length of the column you wish to block out, then (3) photocopy the substitute form while still in the folder. The result will be a form with only the federal tax information visible. Another method is to take a black marking pen and, using either vertical or horizontal strokes, cross out the state figures. Carbon-interleaved sets may be used where the amounts entered in the state column are filled in with black carbon overprint. This copy may be filed with the return.

.06 Exhibits B-1 and B-2. These exhibits correspond to Exhibits A-1 and A-2, and the provisions in .05.1 and 2 above apply. Both of these exhibits are acceptable for use in place of the official Schedule B (Form 1040).

.07 Exhibits A-1 and B-1 or A-2 and B-2. These exhibits may be used as sets when the return calls for both Schedule A and B.

.08 Please Note. Exhibits of Schedules A and B in Rev. Proc. 80-47, 1980-2 C.B. 782, (for tax year 1980 substitute forms) inadvertently omitted vertical dollar and cents separators (e.g., a line) in the amount columns. Such lines or separators are required when the form is manually prepared (See Sec. 8.05). Exceptions require prior approval.

Sec. 13. Specifications for Filing A Substitute Schedule K-1

Prior approval is NOT required for a substitute Schedule K-1 that accompanies Form 1065 (for partnership), a Form 1120-S (for small business corporation), or a Form 1041 (for fiduciary) when the substitute Schedule K-1 meets ALL of the following requirements.

.01 The substitute Schedule K-1 must contain only the line items required for use by the taxpayer.

.02 The line items must be in the same order and arrangement as those in the official form.

.03 The line items must be numbered, titled, and/or captioned exactly as shown on the official form.

.04 Each taxpayer's information must be on a separate piece of paper.

Sec. 14. Required Preparation of Forms

.01 Completely Fill in Lines. You must completely fill in all the applicable numbered or reference lines on official forms (NOT JUST THE TOTALS, BUT ALL THE ITEMS THAT MAKE UP THE TOTALS AS WELL) before attaching any supporting statement (See exceptions in Sec. 15).

.02 IRS Processing of Forms. The Service processes the return based on information entered on the official forms or approved substitutes. References are made to attachments ONLY as required by law and as processing requirements direct. When you fail to complete all the pertinent lines on the official forms, Internal Revenue Service Tax Examiners have to locate the information on your attachment and write it on the proper line of the official form. This unfortunate process causes delays in processing the return and increases the potential for errors both in transcription and in interpretation.

.03 Notification of Preparers. THE SERVICE IS CONTINUING A PROGRAM TO NOTIFY PREPARERS WHO FAIL TO MEET THE REQUIREMENT TO COMPLETELY FILL IN LINES.

Sec. 15. Exceptions to Line Completion Requirements

.01 Lines Captioned "Other" (All Forms). It is not necessary to fill in every numbered or referenced line of tax forms when the line caption calls for "other," i.e., "Other (itemize), "Other (specify)," "Other (attach schedule)," etc. When this occurs, you may use a supporting statement and enter only the total amount of these "Other" items on the line of the official form. However, we prefer that you use the space on the official form when it is adequate.

.02 Schedule A (Form 1040). All numbered and lettered lines must be filled in, if applicable. Supporting statements may be used to give the details of the totals entered on such lines but may not be used as a substitute for a collection of lines. For example, the detailed information for "Taxes" may not be shown on a supporting statement (supplemental schedule) and only line 15 filled in; but the details of "State and local income taxes" may be shown on a supporting statement and the total of such taxes entered on line 11. Also, the total of itemized deductions must be entered on line 28.

.03 Schedule B (Form 1040). Lines 4 and 9 need not be filled in on the form. A supporting statement may be used for the details of interest and dividend income and the appropriate totals of such income entered on lines, 3, 5 and 10 unless nominee distribution or accrued interest criteria apply. (See the tax package instructions concerning interest.)

.04 Schedule C (Form 1040). All lines on page 1 must be filled in when applicable except the line where "Other expenses-specify" is listed. (See instruction in .01 above.) All information for Schedule C-1 must be entered.

.05 Schedule E (Form 1040).

1 When there are entries on page 1 for any of Part I, the following requirements must be met: (1) in Part I, lines 1 and 2 the questions must be answered and tax information must be entered on the lines provided.

2 Supporting statements may be used for the details of rental and royalty and expenses. The appropriate totals must be carried and entered in the total column for lines 3, 17, 18, and 21 through 25.

3 Part II (Page 2)--The "at risk" questions must be answered. The income and loss from various partnerships, Estates or Trusts and small business corporations also may be detailed on a supporting statement, but the appropriate total income and total loss must be entered on lines 26 through 38 when applicable.

.06 Form 4562. This form need not always be used to report depreciation. Instead you may use a supporting statement so long as it contains the same information as called for on the Form 4562.

.07 Schedule F (Form 1040). If the cash method is used, only page one is needed. Otherwise both pages one and two must be entirely printed.

Sec. 16. Supporting Statements

.01 Use of Supporting Statements. SUPPORTING STATEMENTS ARE TO BE USED TO SUPPORT LINE ENTRIES ON THE OFFICIAL FORM. Unless specifically authorized by this revenue procedure (See Sec. 15), THEY MUST NOT BE USED TO AVOID COMPLETING REQUIRED LINES ON THE OFFICIAL FORM.

.02 Requirements for Supporting Statements. Supporting statements must: (1) provide details and explain entries made on the official form, (2) furnish all required information in the same sequence as called for on the official form, and (3) furnish any additional information in the order of appearance on the form to which it refers.

.03 Cross-Reference. Each supporting statement must be referenced to the form it supports, and the entry on the form must be cross-referenced to the supporting statement. For example, put "Statement X" on the top of the supporting statement that contains the identified line number and the supporting information, and put "See Statement X" on the line of the form that references the statement.

.04 Extent of Use. You may attach supporting statements to explain or support any line item on an official or approved substitute form.

.05 Assemblage. For filing purposes, supporting statements are not attached directly to their related forms. Rather, all supporting statements are assembled in the same sequence as the forms they support; they are then placed after the lettered and numbered forms. (See Sec. 8.09.)

.06 Multiple Supporting Statements. Supporting statements for each numbered or lettered tax form may be on one page or may be on multiple pages. But each numbered or lettered form must have a separate page for its supporting statement(s). Each page should be the size of the form it supports, or it may be 8" X 11" or 8 1/2" X 11".

.07 Not Reviewed for Approval. The Service does not give its approval for specific supporting statements. The taxpayer, or the tax practitioner for the taxpayer, must meet the needs as they arise, using the guidelines in this revenue procedure.

Sec. 17. Specifications for Filing Substitute Forms

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

.02 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.

.03 Taxpayer and Preparer Signatures. All taxpayer signatures on forms to be filed with the Service must be original signatures, affixed subsequent to the reproduction process. However, the income tax preparer can satisfy the manual signature requirement by signing a completed income tax return form, making a photocopy of the return form, and having the taxpayer sign and file the photocopy.

(See Rev. Rul. 78-370, 1978-2 C.B. 336.)

.04 Use Preaddressed Label. When filing substitute or reproduced forms, use the preaddressed label included in the tax package the Service sent to the taxpayer. Use of the label avoids 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. No other label may be used.

.05 Use Internal Revenue Service Envelope. When filing substitute or reproduced forms, 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 and reduce processing costs. Do not use the Service-provided tax package envelope for other correspondence with the Service, as its misuse can delay the correspondence.

.06 Voluntarily Submitted Information. Additional information required or voluntarily submitted should be on the same size paper as the official form and attached to the return following the supporting statements. (See Sec. 8.09.)

Sec. 18. Guidance from Other Revenue Procedures

.01 Rev. Proc. 83-10 (Order as IRS Publication 1168), page 651, this Bulletin, gives guidance for the substitute tax forms covered by this revenue procedure when these substitute tax forms are computer prepared or computer-generated.

.02 Guidance for the substitute tax forms not covered in this revenue procedure and the revenue procedures which govern their use are as follows:

Form 1040-ES--Rev. Proc. 82-7, 1982-1 C.B. 410, not reprinted for distribution

Form 1042S--Rev. Proc. 81-28, 1981-2 C.B. 549. Order as IRS Publication 1161

Form W-2 series--Rev. Proc. 81-15, 1981-1 C.B. 670. Order as IRS Publication 1141)

Form 1087 and 1099 series--Rev. Proc. 79-17, 1979-1 C.B. 516. Order as IRS Publication 1091.

Sec. 19. Ordering Revenue Procedures

.01 If you receive Package X, Informational Copies of Federal Tax Forms, you may use the Form 2333P, Order Blank for Revenue Procedures, contained therein to order the following revenue procedures:

Pub. 1091, the revenue procedure on magnetic tape reporting for information returns (Forms 1087 and 1099).

Pub. 1141, the revenue procedure on specifications for private printing of Forms W-2, W-2P, and W-3.

Pub. 1149, the revenue procedure on magnetic tape reporting for Windfall Profit Tax (Form 6248).

Pub. 1161, the revenue procedure on reprinted paper substitutes for Form 1042S.

Pub. 1162, the revenue procedure on group exemption procedures.

Pub. 1167, the revenue procedure on reproduction requirements and substitute (printed) tax return forms and schedules.

Pub. 1168, the revenue procedure on computer-prepared and substitute computer-generated forms and schedules.

.02 The above listed revenue procedures may be obtained also by writing to: Internal Revenue Service, Revenue Procedure, P.O. Box 25866 Richmond, VA 23260. Be sure to order using the publication number.

.03 Rev. Proc. 82-7 (Form 1040-ES) is not reprinted for distribution.

Sec. 20. Ordering Reproduction Proofs

.01 The Service provides camera-ready, reproduction-quality proof copies of many of its printed tax forms for public use. These reproduction proofs can only be ordered by using Form 6747, Order for Reproduction Proofs. Form 6747 can be obtained by written request to Internal Revenue Service, PM:S:FM:P, Attention: Reproduction Proof Coordinator, Room 1528, 1111 Constitution Ave., N.W. Washington, DC 20224.

.02 Basic specifications, such as margin, pagination, etc., will be printed in the margins of the reproduction proofs and must be removed before printing. The official reproduction proof margins across the top, bottom, and sides must be maintained on all reproductions and substitute forms.

.03 A charge of $1.00 per page will be made for each reproduction proof regardless of page size. After an order has been filled, invoices will be mailed to the requestor.

Sec. 21. Agreement

Any person or company who uses substitute forms and makes all or part of the changes specified in this revenue procedure, agrees to the following stipulation: The Service presumes the changes are made in accordance with these procedures and, as such, will be noninterruptive 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 the Service during processing of the tax return, the person or company 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. 22. Effect on Other Documents

This revenue procedure supersedes Rev. Proc. 82-3, 1982-1 C.B. 368

Sec. 23. Effective Date

This revenue procedure is effective immediately.

[Editor's note: Exhibits A-1 through B-2 depict examples of preferred and acceptable formats for the substitute, computer generated IRS Forms discussed above. These illustrations are not suitable for electronic reproduction.]