SEC. 12. PHYSICAL ASPECTS AND

REQUIREMENTS: MARGINS

.01 Margin Size. 1 The format of a reproduced tax return when printed on the page must have margins on all sides at least as large as the margins on the official form. This allows room for Service employees to make the necessary entries on the form during processing.

2 A one-half to one-quarter inch margin must be maintained across the top, bottom, and both sides (exclusive of any pin-fed holes) of all computer-generated substitutes. The margin area is also used by Service employees to make necessary entries on the form during processing.

3 The marginal, perforated strips containing the pin-fed holes must be removed from all forms prior to filing with the Service.

.02 Marginal Printing. 1 Non-Tax Material Allowed in Limited Areas.

(a) Printing is never allowed in the top margin of the tax return form (i.e., Forms 1040, 1040A, 1040EZ, 1120, 940, 941, 5500 Series, etc.). The Service uses this area to imprint a Document Locator Number and a DPS Unique Submission Identifier for each return.

(b) With the exception of the actual tax return forms (i.e., Forms 1040, 1040A, 1040EZ, 1120, 940, 941, etc.), you may print in the left vertical margin and in the left half of the bottom margin, except for the substitute forms source code, which must be placed in the lower left area of Page 1.

2 Prior Approval Not Required. Prior approval is not required for the marginal printing allowed in 1 above when printed on an official form, on a photocopy of an official form, or on an (unchanged) IRS reproduction proof. 3 Prior Approval Required. The marginal printing allowance in 1 above is also the guide for the preparation of acceptable substitute forms. There is no

17

exception to the requirement that no printing is allowed in the top margin of the tax return form.