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SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-27 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The purpose of this revenue procedure is to set forth the requirements for:

  1. Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,

  2. Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and

  3. Using official or acceptable substitute forms to furnish information to a recipient. This revenue procedure contains specifications for the following information returns:

PART A. GENERAL

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▸Contents — Internal Revenue Bulletin 1997-27
Internal Revenue Bulletin 1997-27

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