Rev. Proc. 80-47

Section 1. Purpose

This revenue procedure states the requirements of the Internal Revenue Service relating to the preparation of acceptable reproductions and private design and printing of substitute federal tax return forms (i.e., Forms 1040, 1040A, 1120, 940, 941, etc.) and related forms (schedules) for filing purposes in place of the official forms and schedules.

Sec. 2. Definitions

.01 Definitions Used in This Publication (Relating to Tax Forms).

1 Substitute Form. A tax form or related form or 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 formats and forms described in this revenue procedure. (A photocopy of an official form or a copy produced from an unchanged reproduction proof, supplied by the Service, is not a substitute form.)

2 Supporting Statement (Supplemental Schedule). A document filed as a part of a tax return that provides detailed information to support an entry for a line (or lines) on an official form. A supporting statement cannot take the place of an official form.

3 Computer-Prepared Form. A preprinted 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.

4 Manually Prepared Form. A preprinted 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.

5 Computer-Generated Tax Form. A document that is entirely prepared by the use of a computer printing device so that all the line numbers, line captions, and the tax amount data entries are in the same type face. No graphics appear on the form.

6 Graphics. Those parts of the tax form that are not the tax amount entries or called-for information. Generally, these are line numbers, captions, instructions, rules and borders, special indicators, rules or strokes created by type-setting, photo-graphics, photo-composition, etc.

7 Printed Form. A form produced using conventional printing processes, photocopying, or other similar processes.

8 Preprinted Pin-Fed Form. A form printed beforehand by conventional methods on paper that has marginal perforations for use with automated and high-speed printing equipment.

Sec. 3. Summary of Contents

.01 MESSAGE TO TAX RETURN PREPARERS

IF YOU PLAN TO CHANGE OR MODIFY ANY TAX FORMS, YOU MUST FOLLOW INTERNAL REVENUE PROCEDURES AND, IN MOST CASES, YOU MUST GET OFFICIAL APPROVAL BEFORE USING SUBSTITUTE FORMS. THE SERVICE IS CONTINUING A NATIONWIDE PROGRAM TO IDENTIFY AND CONTACT TAX RETURN PREPARERS USING UNAPPROVED FORMS

.02 Additional information you may also need is contained in Rev. Proc. 80-48, page 792, this Bulletin. You can get this procedure by (1) ordering it on the form provided in Package X, Informational Copies of Federal Income Tax Forms, or (2) by writing to: IRS REV. PROC., P.O. Box 27322, Richmond, VA 23261. They are also obtainable at your local district office.

.03 THINGS YOU CAN DO TO INTERNAL REVENUE SERVICE PRINTED TAX FORMS.

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

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

3 You can ADJUST the graphics on 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. 80-48.

4 You can PRINT AND DUPLICATE the substitute "worksheet-type" versions of Schedules A and B (see exhibits section) for use when you need a "worksheet." 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 submission to the Service. The other allows the form to be used singly or as part of a snap-set.

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

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

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

3 You cannot use your own version of Schedule A (Itemized Deductions) UNLESS YOU FIRST GET IT APPROVED. When using attachments to the official Schedule A, you must COMPLETELY FILL OUT ALL REFERENCED (NUMBERED OR LETTERED) LINES OF THE OFFICIAL SCHEDULE A; not just the total lines, but the line items that make up the totals as well. In other words, you may not enter just the totals for the various deduction categories, i.e., "Medical," "Taxes," etc., and write "See Attached Schedule" across the part of the form. The Service wants only one Schedule A--either yours or an official version; yours needs prior approval from the Service.

4 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 and address must be entered on the return in the spaces provided.

5 Other items are also not permitted. Please read the rest of this revenue procedure for details.

Sec. 4. Specifications for Filing Substitute Forms

.01 Computer-Prepared Tax Forms. For filing purposes, the Service will accept computer-prepared tax forms (i.e., Forms 1040, 1040A, 1120, 940, 941, etc.) filled in by a computer or by word- processing equipment, but these forms MUST be preprinted.

.02 Computer-Generated Forms. For filing purposes, the Service will accept computer-generated versions of schedules and forms that are attached to individual and business income tax returns, provided they meet the requirements prescribed in Rev. Proc. 80-48.

.03 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.

.04 Substitute Schedules K-1. Prior approval is NOT required for Schedules K-1 that accompany Forms 1065, for partnerships, 1120-S, for small businesses, and 1041, for fiduciaries, when the K-1's meet the following requirements:

(a) The K-1 must contain only the line items required for use by the taxpayer,

(b) These line items must be in the same order and arrangement as the official form,

(c) The line items must be numbered, titled, and/or captioned exactly as shown on the official form, and

(d) Each taxpayer's information must be on a separate piece of paper.

Sec. 5. Approval Information

.01 Approvals.

1 Guidelines. Preparers who desire to file privately designed and printed substitute tax forms must develop such substitutes using these guidelines and those contained in Rev. Proc. 80-48 and, unless permitted by revenue procedures, must obtain approval from the Service before the forms are filed.

2 Changes to Tax Forms. Any person making changes to any tax form or schedule (EXCEPT THOSE STATED IN THIS OR OTHER REVENUE PROCEDURES) must obtain approval from the Service before filing the substitute.

Because a substitute form is a variation from the official form, you should know the requirements of the official form 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. Reproduction proofs can only be ordered by using the Form M-5368, Order for Reproduction Proofs. Form M-5368 can be obtained in two ways: (1) by written request to Internal Revenue Service, RM:FM:P, Room 1528, 1111 Constitution Ave., N.W., Washington, D.C. 20224, or (2) by telephone request (at your expense) to the Reproduction Proof Coordinator at (202) 566-2473.

(a) THE GUIDELINES FOR PRIVATELY DESIGNED AND PRINTED TAX FORMS ARE AS FOLLOWS:

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

(2) 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.

(3) When a form is to be manually prepared (see definitions), the federal column must have a vertical line in the amount field to separate dollars from cents if the official form has a vertical line. The cents column must be at least 1/8th inch wide.

(4) Please note that certain forms have a newly added "sequence number" located just below the year designation in the upper right corner of the form. 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 12-point bold-face type, and centered below the form's year designation. THE SEQUENCE NUMBER IS REQUIRED ON FORMS LISTED BELOW. Please note: some of the numbers have been changed since last year.

 Form 1040                            Sequence

4 When to Submit. Proposed substitutes should be sent to the address listed in 3 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. Quarterly filed forms, such as the Form 941, must be submitted by the first day of the last month of the quarter.

5 Required Statement. When the sample substitute is submitted, there must also 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 must be a detailed reason or justification for the change and an approximation of the number of forms expected to be filed.

6 Approval Letter. Upon determination that approval can be given, the Service sends a formal letter of approval which also may contain qualifications for use of the substitutes.

7 Duration of Approval. Approvals, when granted, 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.

PLEASE NOTE: Each new filing season requires a new approval, even if the official form does not change.

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

8 Required Copies. Once an approval is granted for the use of a substitute form, you may be requested to send to the Service eleven (11) copies of each approved form. When requested, the copies will be used to notify Internal Revenue Service Centers that your substitute forms are approved. The requested forms must 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. The Service reserves the right to reject sets not assembled in the order specified.

9 Other Forms Not Listed. Other Service forms, such as Forms W- 2, 1087, 1099, and 1040-ES, are governed by different revenue procedures. These procedures are available at your local district office.

Sec. 6. Physical Aspects and Requirements

.01 Printing Medium. The private printing of these substitutes must be produced by conventional printing processes, photocopying or other similar reproduction process.

1 Remove Government Printing Office Symbol. When privately printing a tax form, the Government Printing Office symbol and jacket numbers must be removed, and in its place (using the same type size) print the Employer Identifying Number (EIN) of the printer or the Social Security Number (SSN) of the form designer.

.02 Paper Requirements. The paper must be chemical wood writing paper that is equal to or better than the quality used for the official forms.

1 Official tax forms are printed on 18 pound (17" X 22", 500 sheets) white, chemical wood writing paper, or

2 45 pound offset white (25" X 38", 500 sheets).

3 The thickness of the stock cannot be less than .003 inch.

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

.04 Chemical Transfer Paper--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 or schedules 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 using a contrasting ink to be clearly visible to the taxpayer.

.05 Paper and Ink Color. The color of paper and ink must substantially duplicate that of the original form in order to be accepted. This means that your substitute must be printed in black ink and on the color paper the Service form is printed on. An exception to this rule is that Forms 1040A and 1040 reproductions may be in black ink without the colored screening. Any additional exceptions to this rule require written approval from the Service.

.06 Legibility. Reproductions must have a high standard of legibility, both as to original form and as to fill-in matter. The Service reserves the right to reject any reproductions with poor legibility.

.07 Size of Page. Reproductions and privately designed and printed substitutes 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").

.08 Image Size, Text Removal, and Type Font. 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 in nature.

1 To allow a larger top margin for marginal printing (see .09 below), the title line(s) for all forms (not including the form's year designation and sequence code when present) 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 the "Department of the Treasury-Internal Revenue Service" and all references to instructions that appear in the form's title area.

2 Almost all federal tax forms are printed using "News Gothic" as the basic type font. We request that this type font be used when composing substitute forms.

3 Maintain at least a one-half (1/2) inch margin on all sides of the form. This allows room for Service employees to make necessary entries on the form during processing.

.09 Marginal Printing -- Limited Area. You may print your logo, company or firm name, identifying and collation symbols, etc., in the top left margin of any Service form. The area you may use extends vertically from the top of the form's title designation to the top edge of the form and horizontally 3 1/2 inches from the left edge. No printing is permitted in the top right margin. With the exception of the actual tax return form (i.e., Forms 1040, 1040A, 1120, 940, 941, etc.) you may also print in the left vertical and bottom left margins. The bottom left margin you may use extends 3 1/2 inches from the left edge of the form.

Sec. 7. Approved Substitute Formats for Form 1040 Schedules A and B

.01 Schedules A and B (Form 1040).

1 Exhibits of Approved Formats. There are two sets of exhibits (Exhibits A-1 & B-1 and A-2 & B-2) shown in this publication. They are acceptable substitutes for the official forms. Both sets are usable for manual entry or computer preparation. (Vertical spacing is six (6) lines to the inch.)

.02 Duplication of Exhibits A-1 & A-2 and B-1 & B-2. You are permitted to duplicate these exhibits photographically or using photo-reproduction techniques, PROVIDING YOUR PRINTED IMAGES ARE EXACTLY LIKE THE ONES IN THE EXHIBITS. WITH THE EXCEPTION NOTED BELOW, NOTHING CAN BE CHANGED. Please note: The Service does NOT supply reproduction proofs for these exhibits.

.03 Use of Duplicated Exhibits.

1 If your forms are EXACT DUPLICATES of these exhibits, THEY MAY BE USED WITHOUT PRIOR AUTHORIZATION.

2 SIZE OF EXHIBITS. The exhibits are shown at 92 percent of actual size. These substitutes should be restored to their original size during your reproduction process.

ANY CHANGE TO THE FORMAT, CAPTIONS, SPACING, ARRANGEMENT AND/OR POSITION OF THE VARIOUS CATEGORIES, ETC., OF THESE EXHIBITS REQUIRES PRIOR WRITTEN APPROVAL.

EXCEPTION--The areas in the Exhibits A-1 and A-2 identified by the circled numbers 1 through 9 may be changed as follows. The areas inside the perimeter of the boxes containing the dash-leaders, i.e., ----, (designated by the circled numbers), may be used to print any particular deduction item associated with the corresponding deduction category. You may remove the dash-leaders if you wish. YOU MAY NOT CHANGE THE AMOUNT COLUMN BOX SIZE OR POSITION. Strip out the circled numbers before use.

3 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).

4 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.

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.

5 Exhibits B-1 and B-2. These exhibits correspond to Exhibits A- 1 and A-2 and the provisions in 3 and 4 apply. Both of these exhibits are acceptable for use in place of the official Schedule B (Form 1040). Both are designed for either manual or computer-generated entries.

6 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 Schedules A and B. PLEASE NOTE: DO NOT USE BOTH THESE SUBSTITUTES AND THE OFFICIAL VERSIONS. USE ONE OR THE OTHER.

7 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.

Sec. 8. Other Considerations

.01 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 and schedules.

.02 Required Preparation of Forms. You must completely fill out all the numbered or referenced 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 below). The Service processes the return based on information entered on the official or approved version of the tax forms. References are made to attachments ONLY as required by law and as processing requirements direct. When you fail to complete all the 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. THE SERVICE IS CONTINUING A NATIONWIDE PROGRAM TO NOTIFY PREPARERS WHO FAIL TO MEET THIS REQUIREMENT.

.03 Exceptions.

1 Lines Captioned "Other." 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. Examples of this exception are lines 6c, 15, 19, 21b and 31 for Schedule A (Form 1040). When this occurs, a supporting statement may be used and only the total amount of these "Other" items entered on the line of the official form. However, we prefer that the space on the official form be used when it is adequate.

2 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 16 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, lines 33 through 38 need not be shown, but the total of itemized deductions must be shown on line 39.

3 Schedule B (Form 1040). Lines 1 and 3 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 2 and 4 unless nominee distribution or accrued interest criteria apply. (See the tax package instructions concerning interest.)

4 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 (2) above.) All information for Schedule C-1 must be entered. Schedule C-2 information may be entered on a supporting statement so long as the method of depreciation used (if any) is entered on the form in column (e). Schedule C-3 information may be shown on a supporting statement and not entered on the form.

5 Schedule E (Form 1040).

(a) When there are entries on page 1 for any of the Parts I through IV, the following requirements must be met: (1) in Part I, lines 1a through 4, the questions must be answered and tax information must be entered on the lines provided, (2) in Part II, lines 5a through 6b, the question boxes must be answered; if the answer to question 6a is "yes," the amortizable basis must be entered on line 6b. Be sure there is a place on line 6b for the amount.

(b) Supporting statements may be used for the details of rental income and expenses and for royalty income. The appropriate totals must be carried to line 7, columns (b) and (g), when a Form 4835 is filed with the return. Totals must also be entered on line 8, columns (b) through (g).

(c) 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 10 through 18 and also on line 19 when applicable.

(d) Page 2 need not be used so long as the information is provided on a supporting statement. The supporting statement must show the details required by the form.

6 Schedule F (Form 1040). Depending on which accounting method is used (cash or accrual), all of parts I and II or II and V must be printed in their entirety.

.04 Supporting Statements.

1 You may attach supporting statements to explain or support any line item on an official or approved form. Supporting statements must provide details and explain entries made on the official form or schedule, must furnish all required information in the same sequence as called for on the official forms or schedules, and must be attached to the return following all other official forms. All tax returns must be arranged in this order: the tax return, lettered forms in alphabetical order, numbered forms in numerical sequence and supporting statements. Information on supporting statements must be in the same order as the items appeared on the form to which it is referenced. THEIR USE MUST BE TO SUPPORT LINE ENTRIES ON THE OFFICIAL FORM AND NOT TO AVOID COMPLETING REQUIRED LINES ON THE OFFICIAL FORM.

2 Additionally, each of your supporting statements 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 "See Statement X" on the line of the form that references the statement and put "Statement X" on the top of the supporting statement that contains the identified line number and the supporting information.

.05 Printing On One Side of Paper. 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 or schedule, the Service will not object if only one side of the paper is used or if the reproduction has a different fold from that provided on the official form.

.06 Paid Preparer's Information and Signature Area. On both Forms 1040A and 1040, the "Paid Preparer's Information" area may not be rearranged or relocated. You may add one extra line to the paid preparer's address area. An exact facsimile must appear on Page 1 of Form 1040A and Page 2 of Form 1040. This applies to other tax forms as well.

.07 Use Preaddressed Label. When filing reproduced or privately printed federal tax returns and related schedules, use the preaddressed label furnished to the taxpayer in the tax package by the Service on the copy that is to be filed with the Service. Use of the label avoids larger 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.

.08 State Tax Information Prohibited. State tax information must not appear 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 11, Schedule A (Form 1040).

.09 Use Internal Revenue Service Envelope. When filing reproduced or privately printed federal tax returns use the envelope enclosed with the taxpayer's tax package. This envelope is coded for sorting into several categories. Use of the 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 could delay the correspondence.

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

.11 Voluntarily Submitted Information. Additional information required or voluntarily submitted should be on the same size paper as the official form.

Sec. 9. Reproduction Proofs

Camera-ready, reproduction-quality, proof copies of many of the tax forms issued by the Service are available to the public. Order blanks for reproduction proofs will be mailed to requestors of record and, on request, to prospective users. Printers and others wishing to obtain reproduction proofs may send their requests to the Internal Revenue Service, Attention: Publishing Services, RM:FM:P, Room 1528, 1111 Constitution Avenue, N.W., Washington, D.C. 20224.

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 privately printed federal tax returns and related schedules.

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. 10. Additional Instructions

.01 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 and schedules satisfy the conditions stated in revenue procedures.

.02 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.)

.03 Requests for Approvals. When specific approval of a reproduction of any form is desired, or if the use of a reproduction of any form is not listed or specified herein or otherwise specifically authorized, a sample of the proposed reproduction should be forwarded by letter to the Internal Revenue Service, Attention: Substitute Forms Program, TX:R:I, 1111 Constitution Avenue, N.W., Washington, D.C. 20224, for consideration. When copies of privately designed forms are submitted for approval, please follow the instructions listed near the beginning of this revenue procedure.

Sec. 11. 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. 12. Effect on Other Documents

This revenue procedure supersedes Rev. Proc. 79-57, 1979-2 C.B. 540.

Sec. 13. Exhibits Section

Exhibits shown in this section are acceptable substitutes for official forms and are intended to be used in place of their corresponding official forms. No prior approval is needed before using them so long as all other requirements in this revenue procedure are met.

[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.]