SEC. 4. DEFINITIONS

.01 Substitute Form. A tax form (or related schedule) that differs in any way from the official version and is intended to replace the entire form that is printed and distributed by the Service. This term also covers those approved substitute forms exhibited in this revenue procedure.

.02 Printed (or Preprinted) Form. A form produced using conventional printing processes. Also, a printed form which has been reproduced by photocopying or similar processes.

.03 Preprinted Pin-Fed Form. A printed form that has marginal perforations for use with automated and highspeed printing equipment.

.04 Computer-Prepared Substitute Form. A preprinted form in which the taxpayer’s tax entry information has been inserted by a computer, computerprinter or other computer type equipment, such as word-processing equipment.

.05 Computer-Generated Substitute Tax Return or Form. A tax return or form that is entirely designed and printed by the use of a computer printer, such as a laser printer, etc., on plain white paper. This return or form must conform to the physical layout of the corresponding Service form although the typeface may differ. The text should match the text on the officially-printed 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.

.06 Manually-prepared form. A preprinted reproduced form in which the taxpayer’s tax entry information is entered by an individual using a pen, pencil, typewriter, or other nonautomated equipment.

.07 Computer-Generated Answer Sheet Format Tax Return. A tax return that contains the taxpayer’s significant line entries only, and is formatted three columns per page with tax form head

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ings, a summary, and jurat. This return is printed on plain white paper using a computer printer.

.08 Graphics. Those parts of a printed tax form that are not tax amount entries nor called-for information. Generally, these are line numbers, captions, shadings, instructions, special indicators, borders, rules, and strokes created by typesetting, photographics, photocomposition, etc.

.09 Acceptable Reproduced Form. A legible photocopy of an original form.

.10 Supporting Statement (Supplemental Schedule). A document providing detailed information to support an entry for a line(s) on an official or approved substitute form and filed with (attached to) a tax return. (A supporting statement is not a tax form and does not take the place of an official form, unless specifically permitted elsewhere in this procedure.)

.11 Specific Forms Terms. The following terms are used throughout this revenue procedure in reference to all substitute forms, with the exception of the 1040PC ‘‘answer sheet format’’ tax return.

1 Format. The overall physical arrangement and general layout of a substitute form.

2 Sequence. The same numeric and logical placement order of data, as reflected on the official form version. Sequence is an integral part of the total format requirement.

3 Line Reference (Code). The line numbers, letters or alpha-numerics used to identify each captioned line on the official forms; and printed to the immediate left of each caption or data entry field.

4 Item caption. The textual portion of each line on the form, identifying the specific data elements required.

5 Data Entry Field. All areas designated on a form for the insertion of data, such as dollar amounts, quantities, responses, check-boxes, etc.