Rev. Proc. 56-10

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to state the policy of the Internal Revenue Service relating to acceptance of substitutes for Form 941a, "Continuation Sheet For Form 941, 941 VI, or 943," for filing purposes in lieu of the official form printed by the Government Printing Office.

SEC. 2. BACKGROUND.

.01 Form 941, "Employer's Quarterly Federal Tax Return," provides space in schedule A, "Quarterly Report of Wages Taxable under the Federal Insurance Contributions Act," for listing the account numbers, names, and wages of employees, as well as the State in which each employee is employed. Form 941a is available to employers who need additional space for the listing of employees.

.02 Substitutes for Form 941a may be privately printed with slight variation of format, and used without specific approval of the Internal Revenue Service if the specifications enumerated in section 3 are met.

SEC. 3. SPECIFICATIONS.

.01 Basic form.--The latest revision of the prescribed Form 941a should be used as the basis for the privately printed form. A copy of the latest revision of Form 941a may be obtained from any District Director of Internal Revenue.

.02 Color and quality of ink and paper.--Black ink on white paper, both of quality as good as that used by the Government; the paper to be of substantially the same weight and texture as that used in the official form which is printed on substance 32-pound white-writing--basis 1,000 sheets, 17 x 22.

.03 Typography.--Type to be not smaller than the corresponding type of the official form and as nearly as possible of the same font.

.04 Dimensions.--The official Form 941a, revised January 1956, is 7 7/8 inches wide by 10 1/2 inches deep. The substitute forms may vary in width from 7 1/2 inches to 8 1/2 inches, and in depth from 10 1/2 inches to 10 3/4 inches.

.05 Column widths.--The columns of the substitute form may be wider or narrower than the corresponding columns of the prescribed form 941a; however, each column must be wide enough for adequate reporting of the information called for therein.

.06 Additional columns.--If one or more additional columns are included on the form for reporting information not called for on the official Form 941a, such columns should be blocked out on the original copy.

.07 Column omitted.--The column, "STATE, POSSESSION. OR TERRITORY OF EMPLOYMENT (or 'outside U. S.')" may be omitted from the substitute form provided that such caption, together with the information called for, is placed in the upper portion of the substitute form, and all of the employees listed on a single page of the form have the same State, etc., of employment.

.08 Vertical lines.--The vertical lines which separate the four columns of the prescribed Form 941a may be, on the substitute forms, either omitted or replaced by lighter lines provided the required information is entered under appropriate column headings.

.09 Omission of instructions.--The instructions appearing on the back of the prescribed Form 941a may be omitted, but such instructions should be followed in the preparation of the substitute forms.

.10 The Government Printing Office symbols.--To be omitted.

SEC. 4. ADDITIONAL INSTRUCTIONS.

.01 Only the originals of privately printed forms should be filed with the District Director; carbon copies are not acceptable.

.02 If the forms are printed in continuous style, they must be separated before filing. Marginal holes for pin feed devices and stubs at the top or bottom of the form must be removed before filing with the District Director. The forms as filed must be within the dimensions specified in section 3.04, above.

.03 Both the account number and the name of an employee may be entered in either of the columns captioned, "Employee's Account Number" or "Name of Employee" provided the account number is listed above the employee's name. It is preferred that the names and account numbers of employees to whom no taxable wages were paid during the quarter covered by the return be omitted. If listed, however, they should be lined through before the report is submitted.

SEC. 5. SUBSTITUTES NOT MEETING STATED CONDITIONS.

Proposed substitutes for Form 941a which do not meet the conditions stated in section 3, above, should be forwarded by letter to the Commissioner of Internal Revenue, Attention O:C:PF, Washington 25, D. C., for approval.

SEC. 6. EFFECTIVE DATE.

This Revenue Procedure is effective immediately.