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.

Itemized Deductions, Schedule A (Form 1040).

Dividend and Interest Income, Schedule B (Form 1040).

Profit (or Loss) From Business or Profession, Schedule C (Form 1040).

Sales or Exchanges of Property, Schedule D (Form 1040).

Supplemental Income, Schedule E (Form 1040).

Farm Income and Expenses, Schedule F (Form 1040).

Income Averaging, Schedule G (Form 1040).

Retirement Income Credit, Schedule R (Form 1040).

Computation of Social Security Self-employment Tax, Schedule SE (Form 1040).

Tax Computation, Schedule T (Form 1040).

U.S. Departing Alien Income Tax Return, Form 1040C.

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 of 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 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 can be the same size as that of the official form. However, the standard commercial size of 81/2 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.

.06 Reproductions of each schedule must be on a separate page and must be attached to the form in the sequence prescribed in the instructions. The Service will not object if the reproduction has a different fold than that provided on 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 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.

.03 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, NW., 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 Form 1040 must be reproduced, except for color (see section 3.03).

.02 Standard stock paper of the same size and quality as the official forms may be substituted for Schedules A, B, C, D, E, F, G, R, SE, and T. The format of each substitute schedule must follow the format of the official schedule insofar as item captions, line references, etc., are concerned, even though data may not be required to be reported for one or more of the items listed. Descriptive captions may be limited to one print line by resorting to abbreviations, contractions, and omission of articles, prepositions, etc., if sufficient key words are retained to permit ready identification of the item. Each substitute schedule must begin on a separate sheet.

.03 Attachments may be used to supply explanatory details to support entries on the related official schedules. These explanatory attachments are acceptable only as supporting documents to the official schedule--they 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 schedule in the same order as the entries appear on the official forms. Supporting statements must conform to the size of the schedule to which they apply. The totals on these supporting statements must also be entered on the appropriate official forms.

.04 An internal control number if desired may be printed on the top of the form if it is printed to the left of the center of the form. It may not appear in the upper right corner of the form.

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:

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Order blanks for reproduction proofs will be mailed to requesters of record and, on request, to prospective users. Printers and other 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

This Revenue Procedure supersedes Revenue Procedure 68-36, C.B. 1968-2, 922.