SEC. 16. SPECIAL FORM 941

REQUIREMENTS - BLACK AND WHITE SPECIFICATIONS

Note: This requirement will take ef- fect at a future date. Until written notice is given, either this version or a duplicate of the current Form 941 in black and white is acceptable.

.01 Exhibits BW–1 and BW–2 are exhibits of acceptable black and white substitutes Forms 941 and Schedule B. The general specifications for black and white substitutes are as follows:

(a) No vertical or horizontal rules, except for the IRS internal use boxes in the upper right corner of Form 941 and the signature line.

(b) The ID code (‘‘4141’’ or ‘‘5151’’) must be printed in OCR–A or Courier

font and data fields must be printed in a non-proportional typeface (preferably Courier).

(c) All data positions in the instructions that follow include the margins. Character positions are counted from the left edge based on 10 characters per inch; print lines are counted from the top edge based on six lines per inch.

(d) The boxes labeled ‘‘IRS Use’’ on Form 941 must be displayed as shown on the official form. If possible, use dotted or broken lines. The boxes start in position 17 and cover print lines 19 through 21.

.02 The other checkboxes on Form 941 must not be displayed. The form must be programmed to display nonnumeric data at the following locations:

(a) ID Code - starts in line 6, position 19. (b) Taxpayer identification (entity) data (name, address, etc.) - starts in line 9, position 20. (c) State Deposit Code - line 11, position 12.

(d) Different address checkbox - line 21, position 13. (e) Final Return Checkbox - line 23, postion 39.

(f) Seasonal employer checkbox line 24, position 62.

(g) Social Security and Medicare taxes checkbox - line 35, position 60.

(h) Overpayment boxes (line 16) line 51, positions 23 and 43.

(i) Semiweekly depositors checkbox line 53, position 77.

(j) Monthly depositors checkbox line 54, position 77.

.03 Amount fields - Do not reproduce the dollar signs on lines 6a, 6b, 7, or 9. The decimal point for the first amount on lines 6a, 6b, and 7 must be placed in position 48. The decimal point for amounts in items 2 through 15 (righthand column) must be placed in position 75. The print lines for the amounts are:

Item Print Line Item Print Line

2 26 9 37 3 27 10 39 4 28 11 41 5 30 12 43 6a 31 13 45 6b 32 14 47 7 33 15 49 8 35 .04 The monthly summary amounts on line 17 must be displayed on print line 58. Decimal points must be dis

(b) The body of this form has five columns. The following character positions refer to the placement of a decimal point in the amount. The amounts will the expand two characters to the right for cents and a variable number to the left for dollars.

Column 1 - days 1 through 7 - position

17 Column 2 - days 8 through 14 - posi tion 32 Column 3 - days 15 through 21 - posi tion 46 Column 4 - days 22 through 28 - posi tion 61 Column 5 - days 29 through 31 and

totals - position 76 Please do not fill in the area under day