SEC. 2. CONDITIONS-TAX

RETURNS (FORM 1040, 1040A, 1120, ETC.)

.01 Acceptable Forms. 1 Computer-Generated Versions. Computer-generated versions of a tax return form (e.g., Form 1040, 1040A, 1120, etc., which requires a signature and that establishes tax liability) are permitted under the following conditions:

(a) These substitute returns must be printed on plain white paper.

(b) Substitute returns and forms must conform to the physical layout of the corresponding Service form although the typeface may differ. The text should match the text on the officiallypublished form as closely as possible; condensed text and abbreviations will be considered on a case-by-case basis. Exception: All jurats (perjury statements) must be reproduced verbatim. No text can be added, deleted, or changed in meaning. It must be readily identifiable as a valid tax return.

(c) Various computer-graphic print media such as laser printing, dot matrix addressable printing, etc., may be used to produce the substitute forms.

(d) The substitute return must be the same exact number of pages, and contain the same line text as the official return.

(e) All computer-generated tax returns MUST be submitted for approval

prior to their original use. Should you receive an approval letter for a return and the following year’s return has no changes except the preprinted year, the latter return is not subject to approval. Exception: If the approval letter specifies a one-time exception for your return, the next year’s return must be approved.

2 Computer Generated Condensed Format Versions. The accepted condensed print format version for individual returns is the 1040PC ‘‘answer sheet format’’ tax return.

.02 Prohibited Forms. 1 Tax returns (e.g., Forms 1040, etc.) CANNOT be computer-generated on lined or color-barred paper, using the basic non-graphic layouts acceptable for all other (non-tax return) substitute forms and schedules.

2 Tax returns that differ from the official IRS forms in a manner that makes them non-standard or unprocessable.

.03 Changes Permitted To The Forms 1040 and 1040A. 1 Certain changes (listed below) are permitted to the graphics of the form without prior approval, but these changes apply only to preprinted forms as described in .01 above.

2 Changes not requiring prior approval are good only for the annual filing period, which is the current Tax Year. Such changes are valid in subsequent years only if the official form does not change.

3 Other Changes Not Listed. All changes not listed here require prior approval from the Service BEFORE the form may be filed with the Service.