SEC. 6. HIGHLIGHTS OF

PERMITTED CHANGES AND REQUIREMENTS

.01 METHODS OF REPRODUCING INTERNAL REVENUE SERVICE PRINTED TAX FORMS TO MAKE SUCH REPRODUCTIONS SUITABLE FOR USE AS SUBSTITUTE TAX FORMS WITHOUT PRIOR APPROVAL.

1 You can photocopy most tax forms and use them instead of the official ones. The entire substitute form, including entries, must be legible. However, some Service forms should never be reproduced as photocopies, or submitted on carbon copies, for use as substitute forms. These forms are input through OCR scanning equipment and substitutes must meet the specifications found in Part B of this revenue procedure or the appropriate revenue procedure referred to in Part A, Section 16.

(a) Forms W–2, W–2G, W–2AS, W–2GU, W–3, 1096, 1098, 1099–A, 1099–B, 1099–C, 1099–DIV, 1099–G, 1099–INT, 1099–MISC, 1099–OID, 1099–PATR, 1099–R, 1099–S, 5498,

8109, and 8109–B are the major forms that fall in this excluded category.

(b) Most of these forms have provisions for assessment of penalties for submitting non-OCR scannable substitute versions. For further information, see Publication 1179, Specifications for Paper Document Reporting and Paper Substitutes for Forms 1096, 1098, 1099 Series, 5498, and W–2G (revised annually).

(c) All payment vouchers (Forms 940–V, 940–EZ(V), 941–V, 943–V, 945–V, 1040–V, and 2290–V) must be reproduced. Substitute vouchers must be the same size as the officially printed vouchers. Vouchers that are prepared for printing on a laser printer may include a scanline. See Exhibit L–2 for scanline specifications.

2 You can reproduce any current tax form as cut sheets, snapsets, and marginally-punched, pin-fed forms so long as you use an official Service version as the master copy. Official versions are supplied by the Service, such as those in the taxpayer’s tax package, those printed in revenue procedures, and over-the-counter forms available at IRS and other governmental public offices or buildings. Forms are also available on CD–ROM, and online via the IRS bulletin board and the Internet (see Sections 19 and 20).

3 If you reproduce either Form 1040, 1040A or 1040EZ as described in the preceding paragraph, you can adjust the graphics on specified areas to allow for computer-printed or word processor fillin. Only the areas listed in Part B of this revenue procedure may be adjusted without specific prior approval.

4 You can reproduce a ‘‘signature form’’ as a valid substitute form. Many tax forms (including returns) have a taxpayer signature requirement as part of the form layout. The jurat/perjury statement/signature line areas must be retained and worded exactly as on the official form. The requirement for a signature by itself does not prohibit a tax form from being properly computergenerated.

5 You can computer-generate Answer Sheet Format Tax Returns on plain bond paper using IRS-accepted software for the 1040PC format for return types 1040EZ, 1040, 1040A, and attachments, forms, and schedules.

.02 THINGS YOU CANNOT DO TO INTERNAL REVENUE SERVICE PRINTED TAX FORMS TO MAKE THEM SUITABLE FOR USE AS SUBSTITUTE TAX FORMS.

13

1 You cannot, without prior Service approval, change any Internal Revenue Service tax forms or use your own (non-approved) versions, unless specifically permitted by this revenue procedure.

2 You cannot adjust any of the graphics on Forms 1040, 1040A and 1040EZ (except in those areas specified in Part B of this revenue procedure) without prior approval from the Service.

3 You cannot use your own preprinted label on tax returns filed with the Service, unless you fully comply with the exception criteria specified in Part A, Section 14.02.