Rev. Proc. 55-13

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 1099, U. S. Information Return, for filing purposes in lieu of the official form printed by the Government Printing Office.

SEC. 2. SPECIFICATIONS

Substitutes for Form 1099 may be manufactured with slight variation 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: 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 forms;

.02 TYPOGRAPHY: Type to be not smaller than the corresponding type on the official form, and as nearly as possible of the same font;

.03 FORMAT: Substantially the same as the official form. If, however, the form is to be used to report dividend payments only, and it is desired to eliminate the columns and their headings shown on the official form, the notation "Dividend" or "Dividend Payments" should be conspicuously shown on the form in lieu of such columns and headings; and

.04 DIMENSIONS: The official form is 7 7/8 inches by 3 1/2 inches. Substitute forms may vary in width from 7 inches to 8 inches, and in depth from 3 1/6 inches to 3 2/3 inches.

SEC. 3. PROCEDURE, PROPOSED SUBSTITUTE FORMS

Proposed substitute forms which do not meet the conditions stated above should be forwarded by letter, addressed to the Commissioner of Internal Revenue, Attention: O:C:PF, Washington 25, D. C., for approval.