SECTION 1. GENERAL

SECTION 2. CONDITIONS - TAX

RETURNS (FORMS 1040, 1040A, 1120, ETC.) SECTION 3. CHANGES PERMIT

FOR OCR SCANNABLE APPLICATION FORMS FOR EMPLOYEE PLANS SECTION 21. PROCEDURE FOR

SUBSTITUTE FORM 5471 AND FORM 5472 SECTION 22. FORMS FOR ELEC TRONICALLY FILED RETURNS SECTION 23. FTD MAGNETIC

TAPE PAYMENTS SECTION 24. EFFECT ON OTHER

DOCUMENTS

TED TO GRAPHICS (FORMS 1040A AND 1040) SECTION 4. CHANGES PERMIT TED TO FORM 1040A GRAPHICS SECTION 5. OTHER CHANGES

PROHIBITED SECTION 6. CHANGES PERMIT

EXHIBIT A–1. SCHEDULE A (Pre ferred) EXHIBIT A–2. SCHEDULE A (Ac ceptable) EXHIBIT B–1. SCHEDULE B (Pre ferred) EXHIBIT B–2. SCHEDULE B (Ac

PART C. EXHIBITS

TED TO THE FORM 1040 GRAPHICS SECTION 7. OTHER CHANGES

PROHIBITED SECTION 8. ACCEPTABLE FOR

ceptable) EXHIBIT CG–A. SCHEDULE A

(Computer generated) EXHIBIT CG–B. SCHEDULE B

MATS FOR COMPUTERGENERATED FORMS AND SCHEDULES SECTION 9. COMPUTER

(Computer generated) EXHIBIT BW–1. FORM 941 - Ac

GENERATED FORMS NOT SHOWN AS EXHIBITS IN THIS REVENUE PROCEDURE SECTION 10. INSTRUCTIONS

FOR FORMATTING COMPUTER-GENERATED SUBSTITUTES SECTION 11. ADDITIONAL IN STRUCTIONS FOR ALL FORMS SECTION 12. FILING SUBSTI

ceptable black and white substitute EXHIBIT BW–2. SCHEDULE B,

Form 941 - Acceptable black and white substitute EXHIBIT L–1. LIST OF FORMS

REFERRED TO IN REVENUE PROCEDURE EXHIBIT L–2. PAYMENT

VOUCHER SPECIFICATIONS

tion (see Part A, Sections 15 and 16 for a list of revenue procedures). Persons wanting to submit substitute Forms W–2 should first read Publication 1141, General Rules and Specifications for Private Printing of Substitute Forms W–2 and W–3.