SEC. 2. OMB REQUIREMENTS

.01 Office of Management and Budget (OMB) Requirements for Substitute Forms—Public Law 96–511 requires that : (1) OMB approve Internal Revenue Service tax forms, (2) each form show (in the upper right corner) the OMB approval number, and (3) the form (or its instructions) state why IRS is collecting the information, how it will be used and whether it must be given to IRS. The official IRS forms or instructions contain this information and any substitute must contain it also.

.02 The OMB requirements for substitute IRS forms are:

(1) All substitute forms, including substitute statements to recipients, must show the OMB number as it appears on the official IRS form;

(2) For Copy A, the OMB number must appear exactly as shown on the official IRS form;

(3) For any copy other than Copy A, the OMB number must use one of the following formats:

(a) OMB No. XXXX–XXXX (preferred) or; (b) OMB # XXXX–XXXX. (4) All substitute forms (Copy A only) must state ‘‘For Paperwork Reduction Act Notice, see Instructions for Forms 1099, 1098, 5498, and W–2G.’’

.03 The official OMB numbers may be obtained from reproduction proofs or official IRS printed forms.

SEC 3. REPRODUCIBLE COPIES