1.17.3. Tax Products Program

(1) The IRS produces tax forms and instructions to assist the public with understanding and submitting tax information. All taxpayers use tax forms to submit tax returns. The forms usually include the instructions for general guidance; however, we occasionally separately furnish instructions. We categorize tax products by customer group, including Individual and Proprietor (Form 1040 series), Partnership (Form 1065 series), Corporation (Form 1120 series), Exempt Organizations (Form 990 series), Employers (Form 940 and Form 941 series), and other support and supplemental forms and instructions. Tax forms and instructions are available in print and/or electronic formats.

(2) Office of Management and Budget (OMB) Numbers - All tax forms must have a valid OMB number before publication or printing. Contact your publishing specialist to get additional OMB information.

(1) The TIPS program provides taxpayers with detailed information on key topics that assist with preparation of their tax returns. The IRS designed TIPS to supplement forms and instructions by answering typical tax questions and providing helpful examples for a particular topic. We provide TIPS in print or electronic formats. An example of TIPS is Pub. 225, Farmer’s Tax Guide.

(1) The 1040-ES/V & 1041-ES printed packages that we mail to individual taxpayers contain static content for the general public’s use printed in large volumes that are personalized as an add-on function of printing to create an efficient and cost-effective printing and delivery process. The IRS mails Package 1040-ES/V (Payment Vouchers), which includes estimated tax payment vouchers for individuals preprinted with the taxpayer’s name, address, and social security number (SSN), using Pre-sorted First Class Mail, to taxpayers who:

• E-file

• File using computer program (such as Turbo Tax)

• File their returns using a tax return preparer

• File paper returns

(2) The IRS mails Package 1041-ES (Payment Vouchers), which includes estimated tax payment vouchers for fiduciaries such as estates and trusts preprinted with the taxpayer's name, address and Employee Identification Number (EIN), using Pre-sorted First Class Mail, to taxpayers who:

• E-file

• File using computer program (such as Turbo Tax)

• File their returns using a tax return preparer

• File paper returns

(3) The Publishing Specialists also work closely with Contractor Security Management (CSM) and the Human Capital Office (HCO) to ensure that the print contractors have the necessary clearances to work with Personally Identifiable Information (PII) and Sensitive but Unclassified Information (SBU). This process involves fingerprinting, background checks, credit checks, selective service enrollment and tax compliancy. Only after they receive clearance can a contractor work on IRS work involving PII.

(4) The Publishing Specialist must ensure that each print contractor is up to date with their annual mandatory briefings and that their training is recorded in the Integrated Talent Management (ITM) system.

(1) IRS tax products are accessible via the Internet from the IRS website at www.irs.gov. In addition, several software products are available from retail outlets that generate IRS-acceptable versions of tax forms and instructions. Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules, provides general guidelines on the acceptability of these products.

(1) IRS e-file enables taxpayers and tax professionals to file tax returns electronically. Publishing prints the products maintained in the e-file program. E-file is the brand name of the electronic filing method established by the IRS.

(1) The CROPP is a publishing management system that collects, stores, manages, and delivers published products for use in electronic publishing applications. Access to this system is only available to IRS employees.

(1) Customers may order tax forms, instructions, and publications by mailing their request to the National Distribution Center (NDC). See IRM 1.18.5.3, Order Entry, for more information on ordering from the NDC.

(1) Customers can also order forms, instructions, and publications by phone from the NDC, which is part of the Distribution Division in Media & Publications (for more information about NDC ordering, refer to IRM 1.18.5.3, Order Entry). Pub. 4604 (EN/SP), Use the Web for IRS Tax Products & Information, in English and Spanish (EN/SP) provides the telephone number for additional information on ordering from the NDC. The NDC mails requested products to taxpayers within 7 to 10 business days of order receipt, if the product ordered IS NOT in backorder status.

(1) The IRS designed tax products in these programs to help taxpayers understand tax laws and IRS procedures, and to obtain assistance with tax return preparation. The products supplement IRS services such as Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), and Community Outreach Tax Education. See https://publish.no.irs.gov/distsys/vita/vita.html#tab=tab2 for details on the VITA and TCE programs, and https://apps.irs.gov/app/understandingTaxes/student/index.jsp for information about the Understanding Taxes Program for Students.

(1) TF&P develops and revises tax products in accordance with legislation enacted by Congress and ensures that the products are technically accurate, understandable, as easy to use as possible, and in the appropriate languages so that taxpayers can fulfill their tax filling and payment obligations. TF&P then submits the content to Publishing for formatting and publication. Publishing partners with TF&P to produce products correctly and on time.

(2) TF&P maintains product development and legislative data in appropriate M&P product databases and submits requests to Publishing to change the status of products and their revisions as required.

(1) Publishing plans, designs, prints, and distributes all official IRS published products in print or electronic formats for use by the public to comply with tax filing and payment requirements and obligations or for use within the IRS for tax administration. This encompasses the integrated design, specifications writing, production planning, acquisition, and delivery/distribution coordination required to provide the highest-quality products and services, using all print and electronic media and technology available. Publishing maintains data on products and their revisions in appropriate M&P product databases to control the availability of product revisions on www.irs.gov and in the Catalog at https://publish.no.irs.gov/catlg.html#tab=tab1.

(1) Distribution works closely with Publishing to coordinate with contractors on the movement of products and with publishing specialists to determine quantities and products to be printed. Both organizations cooperate to determine which methods of printing and distribution would be the best value. See IRM 1.18, Distribution, for more information on Distribution responsibilities.

(1) Publishing provides the PSR electronic application for customers to request Publishing products and services. Customers initiate a PSR by going to the PSR homepage at https://caps-as.enterprise.irs.gov/psr/app. The PSR automates the process of obtaining business and funding approvals, gathering product information, and initiating contact with Publishing. Once the originator submits the PSR, a publishing specialist is assigned to service the PSR and originator. Customers can also use a PSR to request any type of publishing service that previously required a Form 1767, Publishing Services Request. M&P cannot design, publish, or distribute a product without a PSR. Please reference IRM 1.17.9, Publishing, User Guide for Requesting Published Products and Services, for additional information.

(1) After the PSR is approved, the clearance procedure begins by having a tax law specialist review the tax product for clarity and accuracy. During the clearance procedure, Publishing, TF&P, and the Tax Products Coordinating Committee prepare, review, and revise drafts of tax products. Once content is finalized, TF&P selects the "release to Publishing OK to print" option in the Composition Process Management system, sending notification to the Electronic Composition section.

(1) The Electronic Composition Section obtains or creates a final reproducible PDF file of each tax product and performs a quality review of fillable PDFs of tax forms. The section creates and performs Section 508-compliant quality reviews of PDFs for tax products and forwards them to the Alternative Media Center (AMC).  Composition also creates alternative electronic versions of publications and instructions for Section 508 compliance (e.g., an HTML version), and for use on mobile devices (e.g., an eBook version). Composition posts PDFs and other related files for all products in alternative formats to the Core Repository of Published Products (CROPP) and stages files for posting to www.irs.gov for upload via the Electronic Tax Forms Distribution (ETFD) application. Stakeholders (publishing specialists and distribution analysts) receive notification when OK-to-Print files are available for printing and posting.

(1) Once Electronic Composition provides an OK-to-Print file, the publishing specialist updates and issues the product information in the Published Products Media Catalog (PPMC). Once the product is updated in PPMC, it is published in the Composition Process Management (CPM) system. This step communicates with the catalog page on the Publishing website, which houses all the products the IRS publishes, located at https://publish.no.irs.gov/catlg.html#tab=tab1, and makes the products available to all IRS employees. The catalog page reflects any changes made to the product’s information in ESN.

(1) Form 2040, Distribution List, also includes the product and vendor information. Publishing specialists should email the distribution analyst to request a Form 2040 after issuing the product in ESN. Form 2040 is only available electronically, and only publishing specialists can accessForm 2040 from the M&P Page 1 Intranet site.

(1) The Publishing Services Data (PSD) application is a software product used to track procurement information on each product. See IRM 1.17.2.5.2, Publishing Services Data (PSD), for more information about PSD. This information consists of schedules of when a vendor procures the product, the cost of the procurement, the vendor that is doing the work, and the type of procurement vehicle used (for procurement vehicles, see the next topic). After receiving a Form 2040 from a distribution analyst, the publishing specialist inputs all necessary data (e.g., schedules, commitment of funds, and procurement information) in the PSD application.

(1) There are three primary procurement vehicles the Government Publishing Office (GPO) established for producing tax products. Only publishing specialists are authorized to use these procurement vehicles. Publishing specialists initiate the procurement and print production of IRS published products using the following forms:

1. Term Contract - Publishing-established term contracts for products purchased on a repetitive basis. The GPO writes, awards, and administers these contracts.

2. Simplified Purchase Agreements (SPA) - Streamlined publishing procurement vehicles that the GPO authorizes. Using simplified purchase agreements, publishing specialists can help customers acquire printing and publishing services from commercial printing vendors by directly placing orders or soliciting competitive quotes.

3. One-Time Bids - Published products that are not suited to other procurement vehicles are procurable using a one-time bid. Publishing specialists forward product requirements to the GPO, where the requirements are advertised to potential vendors. The GPO awards the production contract to the lowest bidder that is considered responsive and responsible.

(1) Prior to actual printing production, Publishing exercises quality control through a planning and review process that ensures:

1. The item is properly cleared, authorized, and identified through form numbering, catalog numbering, etc.;

2. The selected styles and sizes of type adhere to accepted tax forms standards;

3. The format and printed product specifications will produce the most effective and economical product to fulfill the need;

4. Adequate scheduling and planning time has been allowed, where possible, to minimize the possibility of error;

5. All proofs and copy are reviewed for accuracy;

6. The final reproduction proofs have consistent tonal density, high contrast, and sharp/clear images;

7. All printing instructions are precise, clearly understandable, and consistent with printing trade customs; and

8. Considering the impact on related items such as form size versus related envelopes, paper weight/size versus processing method, product format versus shipping/mailing requirements, etc.

(1) During the production of IRS products, Publishing may conduct onsite press sheet inspection visits to control, as much as possible, the quality of the final product.

(2) Quality, from a program management standpoint, also extends beyond the tangible parameters of the published product. Publishing schedules and coordinates all elements required to ensure a successful procurement including:

• Planning and scheduling to meet critical deadlines;

• Coordinating and communicating actual requirements among a diversity of sources;

• Evaluating the importance of user needs and translating these into positive actions;

• Providing guidance and advice on the impact of any program changes;

• Evaluating procedures, methods, and costs on a continuing basis;

• Determining alternatives necessary to ensure mission fulfillment; and

• Instituting systems for monitoring and controlling all aspects of the procurement.

(1) To ensure an adequate level of quality, Publishing conducts a quality assurance review that may include Publishing onsite press sheet inspections. During or after an onsite press sheet inspection, Publishing personnel will:

• Conduct a thorough quality assurance inspection of each selected tax item, using Form 5508, Quality Assurance Inspection Report, as a guide.

• Notify the Government Publishing Office (GPO) by email or telephone of any situation that requires immediate corrective action.

(2) Only the GPO, as the official contracting officer, is authorized to make any changes to the printing contracts. M&P Publishing personnel who perform press sheet inspections are not authorized to change printing contracts.