SEC. 21. PROCEDURE FOR

SUBSTITUTE FORM 5471 AND FORM 5472

.01 Instructions for Preparing Substitute Forms 5471, Information Return of

to the different area service centers. Essentially, the Postal Service will utilize the last four digits to identify and sort the various form types into separate groups for processing. The list of add-on four digits or + 4 portion of the 9 digit ZIP codes with the related form designations is provided below and is to become a permanent part of the five digit service center ZIP codes shown above. FORM ZIP + FOUR PACKAGE XXXXX–0001 Reserved XXXXX–0002 1040 XXXXX–0005 941 XXXXX–0006 940 XXXXX–0008 943 XXXXX–0011 1065 XXXXX–0012 1120 XXXXX–0013 1120S XXXXX–0014 1040EZ XXXXX–0015 1040A XXXXX–0020 5500–C/R XXXXX–0024 5500EZ XXXXX–0027 990 XXXXX–0031 2290 XXXXX–0044 5500 .04 The Reproducible Program that in past years supplied the envelope Reproduction Proofs will be abolished September 30, 1996. The IRS will no longer provide camera copy to practitioners for the production of envelopes. Practitioners must develop their own camera copy.

.05 Use of preparer company names, addresses, and logos is permissible so long as prescribed clear areas are not invaded. The government recommends that the envelope stock have an average opacity not less than 89 percent and contain a minimum of 50 percent waste paper. Use of carbon based ink is essential for effective address and bar code reading. Envelope construction can be of side seam or diagonal seam design. The government recommends that the size of the envelope should be 5 ³ ⁄4� by 9�. Continuous pin-fed construction is not desirable, but is permissible if the glued edge is at the top. This requirement is firm as mail opening equipment is designed to slice or otherwise open the bottom edge of each envelope.

.06 The above procedures or guidelines are written for the user having envelopes preprinted. Many practitioners may not wish to have volumes of the different envelopes with differing ZIP codes/form designations preprinted for reasons of low volume, warehousing, waste, etc. In this case, the practitioner can type or machine print the addresses with the appropriate ZIP codes to ac

commodate sorting. If the requirements/ guidelines outlined in this section cannot be met, then use of only the appropriate five digit service center ZIP code is needed.