SEC. 6. CHANGES PERMITTED TO

THE FORM 1040 GRAPHICS

No prior approval is needed for the following changes (for use with computer-prepared forms only):

.01 Line 4. This line may be compressed horizontally (to allow for a larger entry area for the name of the qualifying child) by using the following caption: ‘‘Head of household; child’s name’’ (name field).

.02 Line 6c. The vertical lines separating columns (1) through (4) may be removed. The captions may be shortened to allow a one-line caption for each column.

.03 Other Lines. Any other line whose caption takes up two or more vertical lines may be compressed to one line by using contractions, etc., and by removing instructional references.

.04 Line 21 - Other Income. 1 The fill-in portion of this line may be expanded vertically to three lines.

2 The amount entry box must remain a single entry.

.05 Line 38 - Tax You may change the line caption to read ‘‘Tax’’ and computer-print the words ‘‘Total includes tax from’’ and either ‘‘Forms(s) 8814’’, ‘‘Form 4970’’, or ‘‘Form 4972’’.

.06 Line 42 You may change the caption to read: ‘‘Other credits from Form’’ and computer-print only the form(s) that apply.

.07 Color Screening. It is not necessary to duplicate the color-screening used on the official form. A substitute Form 1040 may be printed in black and white only, with no color screening.