Rev. Proc. 68-36
Rev. Proc. 68-36; 1968-2 C.B. 922
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 69-17
SECTION 1. PURPOSE.
The purpose of this Revenue Procedure is to restate the requirements of the Internal Revenue Service relating to the preparation of acceptable reproductions of Federal tax return forms and schedules for filing purposes in lieu of the official forms and schedules.
SEC. 2. SPECIFICATIONS.
.01 Subject to the conditions enumerated in section 3 below, the Service will accept, for filing purposes, reproduced copies of any of the following tax return forms and schedules:
U.S. Estate Tax Return, Form 706.
U.S. Gift Tax Return, Form 709.
Claim Form 843.
U.S. Exempt Cooperative Association Income Tax Return, Form
990-C.
U.S. Return of Employees' Trust Described in Section 401(a)
and Exempt Under Section 501(a) of the Internal Revenue Code of
1954, Form 990-P.
U.S. Individual Income Tax Return, Form 1040.
Supplemental Schedule of Income and Credits, Schedule B
(Form 1040).
Profit (or Loss) From Business or Profession, Schedule C
(Form 1040).
Gains and Losses From Sales or Exchanges of Property,
Schedule D (Form 1040).
U.S. Departing Alien Income Tax Return, Form 1040C.
Declaration of Estimated Tax, Form 1040-ES.
Schedule of Farm Income and Expenses, Schedule F (Form
1040).
Income Averaging, Schedule G (Form 1040).
U.S. Fiduciary Income Tax Return, Form 1041.
Gains and Losses From Sales or Exchanges of Property,
Schedule D (Form 1041).
Beneficiary's Share of Income, Deductions, and Credits,
Schedule E (Form 1041).
Allocation of Accumulation Distribution, Schedule J (Form
1041).
U.S. Partnership Return of Income, Form 1065.
Gains and Losses From Sales or Exchanges of Property,
Schedule D (Form 1065).
Statement in Support Credit Claimed by Domestic Corporation
for Taxes Paid or Accrued to a Foreign Country or a Possession
of the United States, Form 1118.
U.S. Corporation Income Tax Return, Form 1120.
Schedule of Gains and Losses From Sales or Exchanges of
Property, Schedule D (Form 1120).
U.S. Small Business Corporation Return of Income, Form
1120-S.
Gains and Losses From Sales or Exchanges of Property,
Schedule D (Form 1120-S).
Return of Information and Authorization and Consent of
Subsidiary Corporation Included in a United States Consolidated
Income Tax Return, Form 1122.
Statement for the Purpose of Extending Time for Payment of
Taxes by Corporations Expecting Carrybacks, Form 1138.
Application for Tentative Carryback Adjustment, Form 1139.
.02 SPECIFICATIONS. -- Basic specifications such as margin, pagination, etc., will be printed in the margins of the reproduction proofs and must be removed before printing. These margins must be maintained on reproductions.
SEC. 3. CONDITIONS.
.01 Reproductions must be facsimiles of the official form produced by photo-offset, photoengraving, photocopying, or other similar reproduction process.
.02 Reproductions must be on chemical wood writing paper equal or better than the quality used for the official forms. The thickness of the stock cannot be less than 0.0030 inch.
.03 Reproductions must substantially duplicate the colors of the paper and ink of the official form in order to be accepted, except, that 1968 Form 1040 reproductions may be in black ink.
.04 Reproductions must have a high standard of legibility, both as to original form and as to filled-in matter. The Service reserves the right to reject any reproductions with poor legibility, to withdraw the benefits of this Revenue Procedure from any firm or individual, and to reject any process which fails to meet these standards.
.05 Reproductions of Schedule C-3 and Schedule F-1, Form 1040, which contain Schedule SE, U.S. Report of Self-Employment Income, must be on properly perforated paper of substantially the same weight and texture as that used in the official form.
.06 Reproductions can be the same size as that of the official form. However, the standard commercial size of 8-1/2 x 11 (as noted in columns 2 and 3 of table in section 6 below) will be accepted. The image size of printed material should be as close as possible to that of the official form.
.07 Reproductions of official forms and nonstandard forms which do not meet the requirements of this Revenue Procedure may not be filed in lieu of the official forms. They may, however, be filed as supporting statements to provide detail and explain entries made on the official forms.
SEC. 4. ADDITIONAL INSTRUCTIONS.
.01 The Service ordinarily does not undertake to approve or disapprove the specific equipment or process used in reproducing official forms, but requires only that the reproduced forms and schedules satisfy the stated conditions.
.02 While it is preferred that both sides of the paper be used in making reproductions, 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 or if the reproduction has a different fold than that provided on the official form.
.03 Reproductions of forms may be made after insertion of the tax computations and other required information. However, all signatures on forms to be filed with the Internal Revenue Service must be original signatures, affixed subsequent to the reproduction process.
.04 Reproductions of forms and schedules meeting the above conditions may be used without the prior approval of the Service. However, if specific approval of a reproduction of any such form or schedule is desired, or if the use of a reproduction of any form or schedule not listed herein or otherwise specifically authorized is desired, a sample of the proposed reproduction should be forwarded, by letter to the Commissioner of Internal Revenue, Attention: D:S:E,1111 Constitution Avenue, N.W., Washington, D.C. 20224, for consideration.
SEC. 5. SPECIAL INSTRUCTIONS FOR FORMS 1040.
.01 Forms 1040 and related schedules may be machine generated provided all the conditions set forth above are met when filing such returns. Although the entries may be generated by machine the exact format of page 1 and page 2 must be reproduced, except for color (see section 3.03).
.02 Attachments may be used to supply explanatory details to support entries on page 2, Form 1040, and the related official schedules. These explanatory statements are considered only as supporting information and are not acceptable for filing as substitutes for the official form. The supporting statements must furnish all required information in the same sequence as called for on the official forms and be attached to the return or schedule in the same order as the entries appear on the official forms. The totals on these supporting statements must also be entered on the appropriate official forms.
SEC. 6. PHYSICAL ASPECTS.
The conditions with respect to size, number of printed pages, quality of paper, and color of both paper and ink are as follows:
Official Tolerances Number of Color of --
Form No. trim size 1 permitted printed
(inches) in size 2 pages Paper Ink
(1) (2) (3) (4) (5) (6)
706....... 8-3/8 x 11 8-1/2 x 11 40 White.... Black.
709....... 8-1/2 x 11 ---------- 2 Buff..... Black.
843....... 8 x 10-1/2 8-1/2 x 11 2 White.... Black.
990-C..... 8 x 11 8-1/2 x 11 4 White.... Black.
990-P..... 8-1/2 x 11 .......... 4 White.... Black.
1040...... 8 x 11 8-1/2 x 11 2 White.... Black.
Schedule B,
1040...... 8 x 11 8-1/2 x 11 2 White.... Black.
Schedule C,
1040...... 7-7/8 x 11 8-1/2 x 11 4 White.... Black.
Schedule D,
1040...... 8 x 11 8-1/2 x 11 4 White.... Black.
1040C..... 7-7/8 x 11 8-1/2 x 11 4 White.... Black.
1969
1040-ES... 7-7/8 x 11 8-1/2 x 11 2 White.... Black.
Schedule F,
1040...... 7-7/8 x 11 8-1/2 x 11 4 White.... Black.
Schedule G,
1040...... 7-7/8 x 11 8-1/2 x 11 4 White.... Black.
1041...... 8 x 11 8-1/2 x 11 2 Pink..... Black.
Schedule D,
1041...... 8 x 11 8-1/2 x 11 4 Pink..... Black.
Schedule E,
1041...... 8 x 3-1/2 ---------- 5 Pink..... Black.
Schedule J,
1041...... 8 x 11 8-1/2 x 11 2 Pink..... Black.
1065...... 8-1/2 x 11 ---------- 4 Yellow... Black.
Schedule D,
1065...... 8-1/2 x 11 ---------- 2 Yellow... Black.
1118...... 11 x 8-1/2 ---------- 2 White.... Black.
1120...... 8-1/2 x 11 ---------- 4 Blue..... Black.
Schedule D,
1120...... 8-1/2 x 11 ---------- 2 Blue..... Black.
1120-S.... 8-1/2 x 11 ---------- 4 Green.... Black.
Schedule D,
1120-S.... 8-1/2 x 11 ---------- 2 Green.... Black.
1122...... 8-1/2 x 11 ---------- 1 Blue..... Black.
1138...... 8-1/2 x 11 ---------- 2 White.... Black.
1139...... 8 x 11 8-1/2 x 11 2 White.... Black.
1 Sizes shown are for single forms furnished by Internal
Revenue Service offices; detached size of forms supplied in Income Tax
Packages are 8 x 11 inches.
2 Forms cannot exceed sizes shown, nor be less than size of
official forms.
SEC. 7. REPRODUCTION PROOFS.
Order blanks for reproduction proofs will be mailed to requesters of record and, on request, to prospective users. Printers and others wishing to obtain reproduction proofs may send their requests to the Commissioner, Internal Revenue Service, Washington, D.C. 20224, Attention: A:FM:P.
A charge of $0.75 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 consignee.
Reproduction proofs are available for the following forms:
Form Form
W-2. 1040-ES.
941a. 1 1041.
1087. Schedule D (1041).
1096. Schedule E (1041).
1099. Schedule J (1041).
1099L. 1065.
1040. Schedule D (1065).
Schedule B (1040). 1120.
Schedule C (1040). Schedule D (1120).
Schedule D (1040). 1120-S.
Schedule F (1040). Schedule D (1120-S).
Schedule G (1040).
1 Does not include film positive overlay for optical scanning
timing track which is available at a charge of $3.
SEC. 8. EFFECT ON OTHER DOCUMENTS.
This Revenue Procedure supersedes Revenue Procedure 67-38, C.B. 1967-2, 669.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
