SEC. 3. OFFICE OF MANAGEMENT

AND BUDGET (OMB) REQUIREMENTS FOR SUBSTITUTE FORMS

.01 The Paperwork Reduction Act requires: (1) OMB approval of IRS tax forms, (2) that each form (all copies) show the OMB approval number and, when appropriate, the form’s expiration date, and (3) that the form (or its instructions) state why IRS is collecting the information, how we will use it and whether it must be given to us. The official IRS form (or instructions) will contain this information.

.02 As it applies to substitute IRS forms, this means:

1. All substitute forms (all copies) must show the OMB number as it appears on the official IRS printed form (see Exhibits A and B).

2. The OMB number must be in one of the following formats:

OMB No. 1545–0008 (preferred),

or OMB # 1545–0008 3. You must inform the users of your substitute forms of the reasons for IRS collection, use, and requirements, as stated in the instructions for the official IRS form.

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Sec. 4. REPRODUCTION PROOFS

.01 The catalog for ordering reproduction proofs (repro-proofs) is mailed annually to requestors of record, and on request to other users. Tax Practitioners, tax form printers, and others wishing to obtain reproduction proofs should call the toll-free number for ordering IRS forms and publications (1-800-829-3676) and ask for Publication 1192 ( Catalog No. 60045P ), Cata- log of Reproducible Forms, Instruc- tions and Publications, which includes the order blank (Form 6747) for obtaining reproduction proofs. Written requests for Publication 1192 may be sent to:

Internal Revenue Service Eastern Area Distribution Center ATTN: Repro Coordinator 4300 Carolina Ave. Richmond, VA 23222

.02 Publication 1192 contains item number, title, and the individual costs for each reproduction proof. Payment must be submitted with Form 6747 when requesting reproduction proofs.

.03 List of Social Security Administrations Magnetic Media Coordinators is included in the Appendix.

Sec. 5 EFFECT ON OTHER REVENUE PROCEDURES

.01 Rev. Proc. 95–20, 1995–1 C.B. 668 (Reprinted as Publication 1141, Revised 3–95 ), is superseded.

APPENDIX

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EXHIBIT A

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EXHIBIT B

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EXHIBIT C

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EXHIBIT D

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EXHIBIT E

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EXHIBIT F

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