Chapter 1 Introduction — Internal Revenue Bulletin 1997-50

Purpose This revenue procedure provides the general requirements and conditions for the development, printing, and approval of all substitute tax forms to be acceptable for filing in lieu of official IRS forms.

Unique Forms Certain unique, specialized forms require the use of other additional revenue procedures to supplement this publication. See Chapter 4.

Scope The Internal Revenue Service accepts quality substitute tax forms that are consistent with the official forms, and that do not have an adverse impact on our processing. The IRS Substitute Forms Program administers the formal acceptance and processing of these forms nationwide. While this program deals primarily with paper documents, it also interfaces with other processing and filing media such as:

magnetic tape,
optical character recognition, and
electronic filing, etc.

Only those substitute forms that comply fully with the requirements set forth herein are acceptable. Exhibit L–1 lists the form numbers mentioned in this document and their titles. This revenue procedure is updated as required to reflect pertinent tax year form changes and to meet processing and/or legislative requirements.

Forms Covered by The following types of forms are covered by this revenue procedure: This Revenue Procedure - IRS tax returns and their related forms and schedules.

Applications for permission to file returns electronically and forms submitted as required documentation

for electronically filed returns.

Powers of Attorney.
Estimated tax payment vouchers.
Forms and schedules relating to partnerships, exempt organizations, and employee plans.

Forms NOT Covered The following types of forms are not covered: by This Revenue Procedure - W–2, W–3, 1096, 1098, 1099 series, 5498, and W–2G (see following table).

Federal Tax Deposit (FTD) coupons, which may not be reproduced.
Requests for information or documentation initiated by the Service.
Forms used internally by the Service.
State tax forms.
Forms developed outside IRS (except for

Form TD F 90–22.1, Report of Foreign Bank and Financial Accounts).

December 15, 1997 10 1997–50 I.R.B.