IRS PROVIDES RULES FOR PRIVATE REPRODUCTION OF FORM 1040-ES.
Rev. Proc. 94-79; 1994-2 C.B. 833
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceRev. Proc. 88-55, 1988-2 C.B. 715, 88 TNT 248-16
- Subject Areas/Tax Topics
- Index Termsreturns, reproduction, specificationsreturns, substitute
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation94 TNT 252-9
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
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceRev. Proc. 88-55, 1988-2 C.B. 715, 88 TNT 248-16
- Subject Areas/Tax Topics
- Index Termsreturns, reproduction, specificationsreturns, substitute
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation94 TNT 252-9