SEC. 10. PHYSICAL ASPECTS AND

REQUIREMENTS: PAPER

.01 Paper Content. The paper must be:

1 Chemical wood writing paper that is equal to or better than the quality used for the official form;

2 at least 18 pound (17� x 22�, 500 sheets) or

3 at least 50 pound offset book (25� x 38�, 500 sheets).

.02 Paper Prohibited. Carbon-bonded paper is prohibited from use for all substitute forms filed with the Service.

.03 Paper with Chemical Transfer Properties - Limited Use. Chemical transfer paper for all substitute forms may be used only when the following specifications are met.

1 Each ply within the chemical transfer set of forms must be labeled.

2 Only the top ply (ply one and white in color), the one which contains chemical on the back only (coated back), may be filed with the Service. For example, a set containing three plies would be constructed as follows: ply one (coated back), ‘‘Federal Return, File with IRS’’; ply two (coated front and back), ‘‘Taxpayer’s copy’’, and ply three (coated front), ‘‘Preparer’s copy.’’

3 The file designation, ‘‘Federal Return, File with IRS,’’ for ply one must be printed in the bottom right margin (just below the last line of the form) in 12-point, bold-face type. It is not mandatory, but recommended, that the file

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designation, ‘‘Federal Return, File with IRS,’’ be printed in a contrasting ink for visual emphasis.

4 Carbon Paper. We prefer that you do not attach any carbon paper to any return you file with the Service.

.04 Paper and Ink Color. We prefer that the color and opacity of paper substantially duplicates that of the original form. This means that your substitute must be printed in black ink and may be on white or on the color paper the Service form is printed on. (See Part B for exceptions regarding scannable documents). Forms 1040A and 1040 substitute reproductions may be in black ink without the colored shading. The only exception to this rule is Form 1041–ES, which should always be printed with a very light gray shading in the color screened area. This is necessary to assist us in expeditiously separating this form from the very similar Form 1040–ES.

.05 Page Size. Substitute or reproduced forms and computer prepared/ generated substitutes may be the same size as the official form (8� x 11�, in most cases) or they may be the standard commercial size (8 ¹ ⁄2� x 11�) exclusive of pin-feed holes. The thickness of the stock cannot be less than .003 inch.