SEC. 2. SCOPE

.01 The Service accepts quality substitute tax forms that are consistent with the official forms they represent, and that do not have an adverse impact on our processing. The IRS Substitute Forms Program administers the formal acceptance and processing of these forms nationwide. While this program deals primarily with paper documents, it also interfaces with other processing and filing media such as magnetic tape, optical character recognition, electronic filing, etc., within a totally integrated tax administration system.

.02 Only those substitute forms that comply fully with the requirements set forth herein are acceptable.

.03 The following forms are covered by this revenue procedure:

1 Tax returns and their related forms and schedules.

2 Applications for permission to file returns electronically and forms submitted as required documentation for electronically-filed returns.

3 Powers of Attorney. 4 Estimated tax payment vouchers. 5 Forms and schedules relating to partnerships, exempt organizations, and employee plans.

.04 The following forms are not covered:

1 Federal Tax Deposit (FTD) coupons.

2 Requests for information or documentation initiated by the Service.

3 Forms used internally by the Service.

4 State tax forms. 5 Forms developed by other agencies (except for Form TD F 90–22.1, Report of Foreign Bank and Financial Accounts).

.05 Exhibit L–1 lists the form numbers mentioned in this document and their titles.

.06 This revenue procedure is updated as required to reflect pertinent tax year form changes and to meet processing and/or legislative requirements.