Rev. Proc. 64-28

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 substitutes on tabulating card stock, 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 32-40 lbs. 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. The name, address and identifying number of the payee must be printed within the left half of the form and at least 1 1/4 inches from the top. No other entries, except payment amounts, may be made within this designated area except account designations which may be assigned by the payer. If the form is to be used to report fewer types of income than shown on the official form, all of the unused income columns and headings may be eliminated, provided that the payment amount, as well as the name, address and identifying number of the payee, are printed within the left half of the form and at least 1 1/4 inches from the top, and that no other entries are made within this area except account designations which may be assigned by the payer. If present, it is preferred that account designations be widely separated from the name and taxpayer identifying number.

.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 7 3/8 inches to 8 inches and in depth from 3 1/6 inches to 3 2/3 inches. If the substitute forms are in continuous or strip form, they must be burst and stripped to conform to the size specified before they are filed. 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.--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 will satisfy the requirements of law and regulations concerning the statement of information which is to be furnished the payee and Copy C may be desired by the payer for his records.

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 Payee," Copy C, "For Payer's Records."

.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. SUBSTITUTES NOT MEETING ABOVE CONDITIONS.

Proposed substitute forms which do not meet the conditions stated above, including requests for submission of Forms 1099 on tabulating card stock, should be forwarded by letter to the Commissioner of Internal Revenue, Attention:D:S:Pl., Washington, D.C., 20226.

SEC. 5. REPRODUCTION PROOFS.

Reproduction proofs of the official Form 1099 are available upon the request of any person who desires to use reproductions of such form. Requests for reproduction proofs should be addressed to the Commissioner of Internal Revenue, Attention:A:FM:P, Washington, D.C., 20224.

SEC. 6. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Procedure 63-12, C.B. 1963-1, 500.