SEC. 3. CHANGES PERMITTED TO

GRAPHICS (FORMS 1040A AND 1040)

.01 Adjustments You may make minor vertical and horizontal spacing adjustments to allow for computer or word-processing printing. This includes widening the amount columns or tax entry areas so long as the adjustments do not exceed other provisions stated in revenue procedures. No prior approval is needed for these changes. However, the users of forms with such changes are bound by the ‘‘Agreement’’ in Part A, Section 21.

.02 Name and Address Area. 1 The horizontal rules and instructions within the name and address area may be removed and the entire area left blank; no line or instruction can remain

in the area. However, the statement regarding use of the IRS mail label should be retained.

2 The heavy ruled border (when present) that outlines the name and address area must not be removed, relocated, expanded or contracted.

3 Required Format (a) When the name and address area is left blank, as provided in 1 above, the following format must be used when printing the taxpayer’s name and address. Otherwise, unless the taxpayer’s preprinted label is affixed over the information entered in this area, the lines must be filled-in as shown

1st name line (35 characters maximum) 2nd name line (35 characters maximum) In-care-of name line (35 characters maximum) City, State (24 char. max.), one blank char., & ZIP (five char.)

(b) When there is no in-care-of name line, the name and address will consist of only three lines (single filer) or four lines (joint filer). Examples of the formats follow:

Example of name and address (joint filer) with no in-care-of name line:

JOHN Z. JONES MARY I. JONES 1234 ANYWHERE ST., APT 111 ANYTOWN, STATE 12321 Example of name and address (single filer) with in-care-of name line:

JOHN Z. JONES C/O THOMAS A. JONES 4311 SOMEWHERE AVE. SAMETOWN, STATE 54345 .03 Social Security Number (SSN) and Employer Identification Number (EIN) Area.

1 The vertical lines separating the format arrangement of the SSN/EIN may be removed.

2 When the vertical lines are removed, the SSN and EIN formats must be 000–00–0000 or 00–0000000, respectively.

.04 Cents Column. 1 You may remove the vertical rule that separates the dollars from the cents.

2 All entries in the amount column should have a decimal point following the whole dollar amounts whether or not the vertical line that separates the dollars from the cents is present.

3 You may omit printing the cents, but all amounts entered on the form must follow a consistent format. You are strongly urged to round off the figures to whole dollar amounts, following the

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official return instructions. Where several amounts are summed together, the total should be rounded off subsequent to the addition (i.e, indivdual amounts should not be rounded off for computation purposes).

4 When printing money amounts, you must use one of the following tencharacter formats: (a) 0,000,000. (b) 000,000.00 5 When there is no entry for a line leave the line blank.

.05 ‘‘Paid Preparer’s Use Only’’ Area. 1 On all forms, the paid preparer’s information area may not be rearranged or relocated.

2 You may add three lines and remove the horizontal rules in the preparer’s address area.