SEC. 2. OMB REQUIREMENTS

.01 Office of Management and Budget (OMB) Requirements for Substitute Forms—Public Law 96–511 requires that: (1) OMB approve Internal Revenue Service tax forms, (2) each form show (in the upper right corner) the OMB approval number, and (3) the form (or its instructions) state why IRS is collecting the information, how it will be used and whether it must be given to IRS. The official IRS forms or instructions contain this information and any substitute must contain it also.

.02 The OMB requirements for substitute IRS forms are:

(1) All substitute forms, including substitute statements to recipients, must show the OMB number as it appears on the official IRS form;

(2) For Copy A, the OMB number must appear exactly as shown on the official IRS form;

(3) For any copy other than Copy A, the OMB number must use one of the following formats:

(a) OMB No. XXXX–XXXX (preferred) or; (b) OMB # XXXX–XXXX. (4) All substitute forms (Copy A only) must state ‘‘For Paperwork Reduc

Superintendent of Documents Bookstores —The Government Printing Office Superintendent of Documents Bookstores also sell individual copies of tax forms, instructions and publications. Call 202–521–1800 to find the bookstore nearest to you.

tion Act Notice, see the 1997 Instructions for Forms 1099, 1098, 5498, and W–2G.’’

.03 The official OMB numbers may be obtained from the official IRS printed forms, and are also shown on the forms in the exhibits.

SEC 3. REPRODUCIBLE COPIES

.01 As of April 30, 1996, IRS discontinued taking orders for reproducible and information copies of federal tax materials. However, there are several new options available to obtain federal tax material. The new options are:

(1) Internal Revenue Information

Services (IRIS)— IRIS is housed within FedWorld, known also as the Electronic Marketplace of U.S. Government Information. IRIS at FedWorld can be reached by: (a) Modem (dial up) at 703–

321–8020, (b) by Internet - Telnet to iris.irs.ustreas.gov (c) by File Transfer Protocol (FTP) connect to ftp.irs.ustreas.gov (d) or by World Wide Web

http://www.irs.ustreas.gov (2) IRS Federal Tax Forms CD–

ROM —The IRS also offers an alternative to downloading electronic files from IRIS and provides prior-year access to tax forms and instructions through it’s Federal Tax Forms CD–ROM. First offered during 1994, the CD will again be available for the upcoming filing season. For system requirements and to order the 1997 Federal Tax Forms CD–ROM contact the Government Printing Office’s (GPO’s) Superintendent of Documents either: (a) by telephone 202–521–1800;

or (b) electronically through GPO’s

Federal Bulletin Board on 202–512–1387. (3) Government Printing Office

1997-27 I.R.B. 17 July 7, 1997

.02 Forms 1096, 1098, 1099 Series, and 5498 are provided electronically on the IRS home page, IRIS bulletin board system, and on the Federal Tax Forms CD–ROM, but CANNOT be used for filing with IRS when printed from a conventional printer. These forms contain drop-out ink requirements as described in Part B, Section 2 of this publication.