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IRS PROVIDES RULES FOR PRIVATE REPRODUCTION OF FORM 1040-ES.

DEC. 27, 1994

Rev. Proc. 94-79; 1994-2 C.B. 833

DATED DEC. 27, 1994
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Rev. Proc. 88-55, 1988-2 C.B. 715, 88 TNT 248-16
  • Subject Areas/Tax Topics
  • Index Terms
    returns, reproduction, specifications
    returns, substitute
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    94 TNT 252-9
Citations: Rev. Proc. 94-79; 1994-2 C.B. 833

Rev. Proc. 94-79

SECTION 1. PURPOSE

The purpose of this Revenue Procedure is as follows:

1) To state the requirements of the Internal Revenue Service (the Service) regarding the reproduction, private design and printing of substitute Form 1040-ES vouchers including the requirements for the acceptance of a computer-generated Form 1040-ES. (Note: A Form 1040-ES produced from an unchanged reproduction proof, supplied by the Service, is not a substitute form.)

2) To state requirements for tax preparers to enter taxpayer identifying information on privately printed or computer-generated forms. To increase the efficiency of processing Forms 1040-ES the Service requests that tax preparers enter the scanline data on all substitute forms prepared by them. Optical Character Recognition (OCR) technology using Font A or B must be used to be scannable by the Service. If laser print is not available, you may choose to use any letter quality printer including a typewriter element having OCR Font A or B with a mylar ribbon.

SECTION 2. OFFICE OF MANAGEMENT AND BUDGET (OMB) REQUIREMENTS FOR ALL SUBSTITUTE FORMS

.01 Legal Requirement of the Paperwork Reduction Act of 1980. Public Law 96-511 requires that: (1) OMB approve all Service tax forms, (2) EACH IRS form contains (in the upper right corner) the OMB approved number and any expiration date, and (3) each IRS form (or its instructions) state why IRS is collecting the information, how it will be used, and whether or not the information is required to be furnished. This information must be provided to every user of any official or substitute tax forms.

.02 Approval Number and Date Is Required. All substitute Forms 1040-ES must contain (in the upper right corner) the OMB number that is on the official form.

.03 Format Required, (2 options)

(a) OMB No. XXXX-XXXX

(preferred)

OR

OMB # XXXX-XXXX

(b) OMB No. XXXX-XXXX

Expires (mm-dd-yy)

(preferred)

OR

OMB # XXXX-XXXX

Expires (mm-dd-yy)

.04 Required Explanation to Users of Substitute Forms. You must inform the users of your substitute forms of the Service's use and collection requirements stated in the instructions for the official Service form. If you provide your users or customers with the official Internal Revenue Service instructions, Form 1040-ES must retain the Paperwork Reduction Act Notice Statement as on the official form (usually in the lower left-hand corner). Otherwise, you must duplicate the material in the statement and add the phrase, "For Paperwork Reduction Act Notice, See Separate Instruction".

.05 Obtaining OMB Number, Date and Statement. The OMB approval number, expiration date (when applicable), and use and collection requirements may be obtained from the Service printed form (or its instructions), the reproduction proof (or instructions), or from the Service.

SECTION 3. DEFINITIONS

.01 Definitions Relating to 1040-ES Tax Forms.

1 Substitute Form -- A tax form that differs in any way from the official version and is intended to replace the entire form which is printed and distributed by the Service. (A photocopy or a printed form produced from an unchanged reproduction proof, supplied by the Service, is not a substitute form).

2 Computer-Generated Substitute 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 typeface. No graphics usually appear on the form.

3 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, borders, special indicators, and rules or strokes created by typesetting, photographics, etc.

4 Printed (or Preprinted) Form -- A substitute form produced using conventional printing processes, photocopying, or other similar processes.

5 Preprinted Pin-Fed Form -- A substitute form printed by conventional methods on paper with marginal perforations for use with automated and/or high speed printing equipment. (THE MARGINAL PERFORATED STRIPS CONTAINING THE PIN-FEED HOLES, MUST BE REMOVED FROM ALL FORMS PRIOR TO FILING WITH THE SERVICE.)

SECTION 4. PRIVATE PRINTERS

.01 Ordering Reproduction Proofs. Persons who wish to privately print substitute Forms 1040-ES should order reproduction proofs from the Service.

1 The Service provides for the public camera ready reproduction proof of Form 1040-ES. The reproduction proof can only be ordered by using Form 6747. Order for Reproduction Proofs, Form 6747 can be obtained by written request to:

     Internal Revenue Service -- EADC

 

     Attn: Reproduction Proof Coordinator

 

     4300 Caroline Ave.

 

     Richmond, VA 23222

 

 

2 A charge of $2.00 per page will be made for each reproduction proof regardless of page size. Per Reproduction Proof Coordinator (804-228-3882) invoice no longer mailed -remittance is to be submitted with order.

.02 Privately Printed Forms 1040-ES Must Meet the Following Conditions.

1 A clear band of 0.5 inch is required for the scanline. The center of the scanline will be 1-5/8 inches from the bottom of the form. There should be no marks in this area that can be detected by a reader/scanner.

2 Must be on chemical wood writing paper equal to or better than the quality used for the official forms. The paper must be 20# white. The thickness of the stock should not be less than 0.0039 inches. Carbon bonded paper is prohibited from use on Forms 1040ES filed with the Service.

3 The color of ink must be black.

4 The overall size of the form in width may range from 7-1/4 - 8-1/2 inches. The height of the form may range from 3 - 3-2/3 inches.

5 Must have a high standard of legibility, both as to original form and as to fill in matter. The Service may reject reproductions with poor legibility.

6 The basic specification such as margins etc., will be printed in the top margin of the reproduction proof and must be removed before printing. The official reproduction proof margins across the top, bottom and sides must be maintained on all reproductions. The reproduced form must be an exact facsimile of the official form and meet the requirements as set forth in this revenue procedure to be considered an unchanged reproduction. (This type of reproduction needs no approval.)

7 All lines and numbers which appear on the official form must also appear on the substitute form.

8 The Service does not approve or disapprove the specific equipment or process used in reproducing substitute forms but requires only that the reproduced forms satisfy the conditions stated in this revenue procedure.

9 Substitute forms which do not meet the requirements of this revenue procedure may not be filed in lieu of the official form.

SECTION 5. COMPUTER-GENERATED FORMS 1040ES

.01 Form 1040-ES may be computer-generated; the entire form may be printed by computer on blank paper if all specifications in this revenue procedure are met. The generated form must have vertical spacing of six lines per inch and horizontal spacing of 10 characters per inch. It is requested that a scan area be included on the form.

.02 Margins -- A one quarter inch margin must be maintained across the top and both sides (exclusive of any pin-feed holes) on all computer-generated substitutes. The margin allows for slight printing misalignment when forms are prepared on highspeed equipment.

.03 Tax preparers who are computer generating Form 1040-ES should enter the scanline data as specified in Section 6.

.04 Format Arrangement -- The format of each substitute form must follow the format of the official form as to item captions, line references, line numbers, form arrangement and format etc. Basically, try to make the form look like the official one with readability being a primary factor. All line numbers and items must be printed even though an amount is not entered on the line.

SECTION 6. SPECIAL OPTICAL CHARACTER RECOGNITION (OCR) SCANLINE REQUIREMENTS

.01 It is requested that tax preparers provide the required information so the Service can capture posting data from the scanline using Optical Character Recognition technology. This can be accomplished by using laser print or any other technology that can provide the same product. You may choose to use a typewriter having OCR Font A or B with a mylar ribbon if laser print is not available.

1 Position of scanline

Scanline data should be positioned so that the last character in the scanline ends 3-1/2 inches from right edge of form.

2 Type of Font

OCR-A or OCR-B

.02 Scanline and Character Position.

1 Vertical Character Displacement -- Characters should not fall more than 0.060 inches above or below the baseline of the scanline.

2 Horizontal Character Displacement -- The minimum acceptable clear space between characters is 0.014.

3 Vertical Line Separation -- The line to be scanned should occupy the center of a clear band 0.5 inches in height.

4 Line Skew -- Characters in the scanline must not run out of the Optical Reader's field of view. Over an 8.5 inch line of print, the line should not be skewed more than 1.4 degrees.

5 Rotation -- The maximum allowable rotation of the character image is + 1.5 degree measured relative to the baseline of the line of print.

.03 Form 1040-ES Scanline Description (Sample)

 123456789     00     SMIT     30     0     9412     430

 

 

 A             B      C        D      E     F        G

 

 

 Element

 

 

 A. Social Security     Number 9 numeric

 

 

 B. Check Digit         2 alpha/numeric      From the pre-print IRS

 

                                             label or two numeric

 

                                             zeros.

 

 

 C. Name Control        4 alpha              (first 4 characters of

 

                                             last name)

 

 

 D. MFT                 2 numeric            Constant 30

 

 

 E. TIN Type            1 numeric            Constant 0

 

 

 F. Tax Period          4 numeric            (yymm)

 

 

 G. Transaction Code    3 numeric            Constant 430

 

 

NOTE: One blank field between each element. Name Control should be left justified when less than four characters.

SECTION 7. APPROVAL

.01 Any person making changes or desires to file substitute Form 1040-ES, must develop such substitute using guidelines in this revenue procedure and they should be approved by the Service before being filed.

.02 Determination of such requests will be made after the Service's copy is finalized, usually in mid-October. Proposed substitutes should be sent to the address below as much in advance of the filing period for the form as possible. This is to permit adequate time for analysis and response. Please provide your substitute form after you have examined the official form. Include how the form will be prepared and the weight of the paper used in printing the form.

     Internal Revenue Service

 

     Attn: Substitute Forms Program Coordinator

 

     PC:FP:FS Room 2712

 

     1111 Constitution Ave. NW

 

     Washington, DC 20224

 

 

.03 Your request should state if you are requesting approval for the design of the form, placement/readability of the scanline, or for both of the aforementioned.

.04 If approval for placement/readability of the scanline is requested, please submit fifty (50) completed Forms 1040-ES which will be tested through a remittance processing system. (NOTE: The fifty documents can consist of five (5) different entities.)

.05 If we approve the placement/readability of your substitute form, an approval number will be assigned. This number should be printed or typewritten in the area of the bottom left margin. This approval number on Form 1040-ES will indicate to the Service that the form has been approved for processing through an Optical Character Recognition/Remittance Processing System.

.06 The Service sends a formal letter of approval/disapproval. Disapproval letters will specify the changes required for approval and will require resubmission for approval. Telephone contact will be used to clarify a request.

.07 Approval is good for only one tax year, (April through January.)

SECTION 8. USE OF THE EDITION WHICH IS MAILED TO THE TAXPAYER

.01 The edition of Form 1040-ES which is mailed to the taxpayer has the scanline already entered. This package also includes four envelopes each coded to identify the contents. The preparer is asked to use the edition sent to the taxpayer. The preparer is also asked to instruct the taxpayers to use the envelopes, received with their package, in sending their voucher and payment to the Service. Any privately provided envelopes must contain the caption "Form 1040-ES" on left center of envelope face. The envelope size must be 3-5/8 x 8- 1/2 inches.

.02 In April of 1989, lockbox started processing Form 1040-ES Nationwide at a commercial facility. See exhibit 4 for a listing of states and their respective lockbox site.

SECTION 9. AGREEMENT

Any person 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 preparer 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.

SECTION 10. EFFECT ON OTHER DOCUMENTS

This revenue procedure supersedes Revenue Procedure 88-55, 1988- 2 C.B. 715.

SECTION 11. EXHIBITS SECTION

This Revenue Procedure may change from year to year as new technology is developed.

[Exhibit 1, Form 1040-ES, omitted]

[Exhibit 2 omitted]

EXHIBIT 3

IMF NAME CONTROL JOB AID

The name control consists of four alpha characters. The ampersand (&) and hyphen (-) are the only special characters allowed in the name control. The name control can have less but no more than four characters. Blanks may be present only as the last two positions of the name control.

 Name Control Underlined         Name Control        Narrative

 

 

 Dorothy Willow                      WILL            INDIVIDUALS:

 

 

 John A. Fir                         FIR             1. The name

 

                                                     control for an

 

                                                     individual name

 

                                                     is the first

 

 James P. Ai                         AI              four significant

 

                                                     characters

 

 Tom MacDonald                       MACD            of the last name.

 

 

 Mary Van Elm                        VANE            2. When the

 

                                                     taxpayer has a

 

                                                     true name and a

 

 Joe McCedar                         MCCE            trade name, the

 

                                                     name control is

 

                                                     derived from the

 

 Ann O'Spruce                        OSPR            first four

 

                                                     characters of the

 

 Mr. Peter Holly                     HOLL            individuals' last

 

                                                     name.

 

 

 Harry Maple, Owner                  MAPL            3. English Names:

 

 

 Pfc. M. Ralph Evergreen             EVER            a. When a maiden

 

                                                     name is shown

 

 Daniel Di Almond                    DIAL            with a married

 

                                                     name, the name

 

 Mark D'Magnolia                     DMAG            control is the

 

                                                     first four

 

 Arthur P. Aspen                     ASPE            letters of the

 

 Sunshine Restaurant                                 married name.

 

 

 Janet Redbud Laurel                 LAUR            b. When two last

 

                                                     names are

 

 Joan Hickory-Hawthorn               HICK            connected by

 

                                                     a hyphen for an

 

 Joseph Ash & Linda Birch            ASH             individual, the

 

                                                     name control is

 

                                                     the first four

 

                                                     letters of the

 

                                                     first last name.

 

 

 Juan Garza Morales                  GARZ            HISPANIC NAMES:

 

 

 Jose Rivera-Santiago                RIVE            1. When two last

 

                                                     names are shown

 

                                                     for an

 

 Maria Lopez Y Moreno                LOPE            individual, the

 

                                                     name control is

 

                                                     the first

 

 Elena del 1a Valle                  DELV            four letters

 

                                                     of the last name.

 

 

 Eduardo de la Rose                  DELA            2. The Spanish

 

                                                     Phrases "del" and

 

                                                     "de la"

 

 Pablo De Martinez                   DEMA            are considered

 

                                                     part of the name

 

                                                     control.

 

 

 Miguel de Torres                    DETO            3. If it can be

 

                                                     determined the

 

 Juanita de Martinez                 MART            taxpayer is a

 

                                                     man, make DE part

 

                                                     of the surname

 

 B.A. DE Rodriguez                   DERO            (name control)

 

                                                     whether or not the

 

                                                     DE is capitalized.

 

 M. D. de Garcia                     GARC

 

                                                     4. If it can be

 

                                                     determined

 

                                                     that the taxpayer

 

                                                     is a woman, do

 

                                                     not make DE a

 

                                                     part of the

 

                                                     surname (name

 

                                                     control.)

 

 

                                                     5. If unable to

 

                                                     determine

 

                                                     whether the

 

                                                     taxpayer is a man

 

                                                     or woman, make DE

 

                                                     part of the

 

                                                     surname (name

 

                                                     control) if the

 

                                                     DE is

 

                                                     capitalized. If

 

                                                     de is not

 

                                                     capitalized, do

 

                                                     not make it part

 

                                                     of the surname

 

                                                     (name control.)

 

 

 Binh To La                          LA              ORIENTAL NAMES:

 

 

 Dang Van Le                         LE              1. Some Oriental

 

                                                     last names have

 

 

                                                     only two

 

 Nhat Thi Pham                       PHAM            letters.

 

 

 Kim Van Nguyen & Nhung              NGUY            2. If the

 

 Thi Tran                                            individual has

 

                                                     just migrated to

 

                                                     the U.S., the

 

                                                     last name may

 

 Jin-Zhang Qin & Yen-Yin             QIN             appear first on

 

 Chiu                                                the name line

 

                                                     (Chinese custom.)

 

                                                     On the

 

 Phock, Kim Van & Yue Le             PHOC            line, the last

 

                                                     name will usually

 

                                                     appear first.

 

 

                                                     3. Vietnamese

 

                                                     names will often

 

                                                     have a middle

 

                                                     name of Van

 

                                                     (male) or Thi

 

                                                     (female.) The

 

                                                     Vietnamese female

 

                                                     rarely changes

 

                                                     her last name

 

                                                     when she marries.

 

                                                     Nguyen is a

 

                                                     common last name.

 

 

                               EXHIBIT 4

 

 

      The addresses of the Lockbox Depositories that will be

 

 processing 1040-ES vouchers are as follows:

 

 

 If you are located in:                     Use this address:

 

 

 New Jersey, New York (New York             Internal Revenue Service

 

 City, and counties of Nassau,              P.O. Box 162

 

 Rockland, Suffolk, and Westchester)        Newark, NJ 07101-0162

 

 

 New York (all other counties)              Internal Revenue Service

 

 Connecticut, Maine, Massachusetts,         P.O. Box 371999

 

 New Hampshire, Rhode Island, Vermont       Pittsburgh, PA 15250-7999

 

 

 Delaware, District of Columbia,            Internal Revenue Service

 

 Maryland, Pennsylvania, Virginia           P.O. Box 8318

 

                                            Philadelphia, PA 19162-8318

 

 

 Florida, Georgia, South Carolina           Internal Revenue Service

 

                                            P.O. Box 105900

 

                                            Atlanta, GA 30348-5900

 

 

 Indiana, Kentucky, Michigan,               Internal Revenue Service

 

 Ohio, West Virginia                        P.O. Box 7422

 

                                            Chicago, IL 60680-7422

 

 

 Kansas, New Mexico, Oklahoma,              Internal Revenue Service

 

 Texas                                      P.O. Box 970001

 

                                            St. Louis, MO 63197-0001

 

 

 Alaska, Arizona, California                Internal Revenue Service

 

 (counties of Alpine, Amador, Butte,        P.O. Box 510000

 

 Calaveras, Colusa, Contra Costa,

 

 San Francisco, CA 94151-5100

 

 Del Norte, El Dorado, Glenn,

 

 Humboldt, Lake, Lassen, Marin,

 

 Mendocino, Modoc, Napa, Nevada,

 

 Placer, Plumas, Sacramento,

 

 San Joaquin, Shasta, Sierra,

 

 Siskiyou, Solano, Sonoma, Sutter,

 

 Tehama, Trinity, Yolo, and Yuba),

 

 Colorado, Idaho, Montana,

 

 Nebraska, Nevada, North Dakota,

 

 Oregon, South Dakota, Utah,

 

 Washington, Wyoming

 

 

 California (all other counties),           Internal Revenue Service

 

 Hawaii                                     P.O. Box 54030

 

                                            Los Angeles, CA 90054-0030

 

 

 Illinois, Iowa, Minnesota,                 Internal Revenue Service

 

 Missouri, Wisconsin                        P.O. Box 970006

 

                                            St. Louis, MO 63197-0006

 

 

 Arkansas, Alabama, North                   Internal Revenue Service

 

 Carolina, Louisana, Tennessee,             P.O. Box 1219

 

 Mississippi                                Charlotte, NC 28201-1219

 

 

 American Samoa,                            Internal Revenue Service

 

 Northern Mariana Islands,                  P.O. Box 8318

 

 Puerto Rico (or if excluding               Philadelphia, PA 19162-8318

 

 income under Section 933),

 

 Virgin Islands:

 

   Nonpermanent residents,

 

 Foreign country:

 

   U.S. citizens and those

 

   filing Form 2555 or Form 4563,

 

   even if you have an A.P.O. or

 

   F.P.O. address
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Rev. Proc. 88-55, 1988-2 C.B. 715, 88 TNT 248-16
  • Subject Areas/Tax Topics
  • Index Terms
    returns, reproduction, specifications
    returns, substitute
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    94 TNT 252-9
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