Introduction›Part III. Administrative, Procedural, and Miscellaneous
SEC. 15. GUIDANCE FROM OTHER
Internal Revenue Bulletin 1996-39 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
.01 Guidance for the substitute tax forms not covered in this revenue procedure and the revenue procedures which govern their use, are as follows:
1 Revenue Procedure 94–79, IRS Publication 1355, Requirements and Conditions for the Reproduction, Private Design, and Printing of Substitute Forms 1040–ES. 2 Revenue Procedures 96–24 and 96– 24a, IRS Publication 1141, General Rules and Specifications for Private Printing of Substitute Forms W–2 and W–3.
3 Revenue Procedure 96–42, IRS Publication 1179, Specifications for Paper Document Reporting and Paper Substitutes for Forms 1096, 1098, 1099 Series, 5498, and W–2G.
4 Revenue Procedure 96–11, IRS Publication 1187, Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, on Magnetic Tape.
5 Revenue Procedure 96–36, IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W–2G Magnetically or Electronically.
6 Revenue Procedure 95–18, IRS Publication 1223, Specifications for Private Printing of Substitute Forms W–2c and W–3c.
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