SEC. 10. INSTRUCTIONS FOR

FORMATTING COMPUTER-GENERATED SUBSTITUTES

.01 Format Arrangement The format of each substitute schedule or form must follow the format of the official schedule or form as to item captions, line references, line numbers, sequence, form arrangement and format, etc. Basically try to make the form look like the official one, with readability and consistency being primary factors. You may use periods and/or other similar special characters to separate the various parts and sections of the form. DO NOT use alpha or numeric characters for these purposes. With the exceptions in .02 below, all line numbers and items must be printed even though an amount is not entered on the line.

.02 Line Numbers. 1 When a line on an official form is designated by a number or a letter, that designation (reference code) must be used on a substitute form.

2 The reference code must be printed to the left of the corresponding captioned line and also immediately preceding the data entry field even if there is no reference code immediately preceding the data entry field on the official form. If an entry field contains multiple lines but shows the line references only one time on the left and right side of the form, do not use more than the same number of line references on the substitute return.

3 In addition, the reference code that is immediately before the data field

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must either be followed by a period or enclosed in parentheses. There also must be at least two blank spaces between the period or the right parenthesis and the first digit of the data field. (See example below.)

4 A decimal point (i.e., a period) should be used for each money amount regardless of whether the amount is reported in dollars and cents or in whole dollars, or whether or not the vertical line that separates the dollars from the cents is present. The decimal points must be vertically aligned when possible. Example: 5 STATE & LOCAL INC. TAX. . . . . . . . . . . . . . . . . . .5. 495.00 6 REAL ESTATE TAXES . . . . . . . . . . . . . . . .6. 7 PERSONAL PROPERTY TAXES . . . . . . . . . . . . . . . .7. 198.00 or 5 STATE & LOCAL INC. TAX. . . . . . . . . . . . . . . . . .(5) 495.00 6 REAL ESTATE TAXES . . . . . . . . . . . . . . .(6) 7 PERSONAL PROPERTY TAXES . . . . . . . . . . . . . . .(7) 198.00 .03 Multiple Page Forms. When submitting multiple page forms, send all pages of the form in the same package.