SEC. 8. OFFICE OF MANAGEMENT

AND BUDGET (OMB) REQUIREMENTS FOR ALL SUBSTITUTE FORMS

.01 Legal Requirements of the Paperwork Reduction Act of 1995 (‘‘Act’’). Public Law 104–13 requires that: (1) OMB approve all Service tax forms that are subject to the Act; (2) each IRS form contains (in the upper right corner) the OMB number, if any; and, 3) each IRS form (or its instructions) states why IRS is the information, how it will be used, and whether or not the information is required to be furnished. This information must be provided to every user of any official or substitute tax forms.

.02 Application of Act to Substitute Forms.

1 OMB Number Is Required. All substitute forms must contain in the upper right corner (see marginal Printing, Part A, Sec. 13.02.1(c)) the OMB number that is on the official form.

2 Format Required - OMB No. XXXX–XXXX (Preferred) or OMB # XXXX–XXXX.

3 Required Explanation to Users of Substitute Forms. You must also inform the users of your substitute forms of the Service use and collection requirements stated in the instructions for the official Service form.

(a) If you provide your users or customers with the official IRS instructions, page 1 of each form must retain either

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the Paperwork Reduction Act Notice, or a reference to it as on the official forms (usually in the lower left corner of the forms).

(b) If the Service instructions are not provided to users of your forms, the exact text of the Paperwork Reduction Act Notice must be furnished on the form or separately. This notice reads, in part, ‘‘We ask for this information to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to insure that you are complying with these laws and to allow us to figure and collect the right amount of tax. . . .’’ You must also include a copy of the alternative statement provided to users of your forms with the forms you submit for approval.

.03 Obtaining OMB Number and Notice. The OMB number and Paperwork Reduction Act Notice may be obtained from the official printed form (or its instructions), any format produced by the Service (e.g. CD or BBS download) or directly from the Service.