SEC. 5. GENERAL REQUIREMENTS

FOR APPROVAL

.01 If you plan to change or modify any tax returns or forms per Section 7.01 below, you can, without further approval, generate your own substitutes of the tax forms. See Agreement in Section 21.

.02 If your changes are more extensive, you must get official approval before using substitute forms. These changes include the use of typefaces and

sizes other than those found on the offical form and the condensing of line item descriptions to save space.

.03 Schedules (a) Schedules are considered to be an integral part of a complete tax return when assigned consecutive page numbers and printed contiguously with page one of the return. Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is an example of this situation, where Schedules A through S have pages numbered as part of the basic return. For a Form 706 to be approved, the entire form including Schedules A through S must be submitted.

(b) However, Schedules 1, 2, and 3 of Form 1040A are examples of schedules that can be separately computergenerated. Although IRS-printed as a continuation of Form 1040A, none of these schedules have page numbers that require them to be filed with Form 1040A, and may, therefore, be separated from Form 1040A and submitted as computer-generated substitute schedules.

.04 The Service is continuing a program to identify and contact tax return preparers, forms developers, and software publishers who use or distribute unapproved forms that do not conform to this revenue procedure, and thus impede processing of the returns.