bulletin Internal Revenue›Rev. Rul. 94-38 is distinguished.
SEC. 3. OFFICE OF MANAGEMENT
Internal Revenue Bulletin 1998-19 · 2026-10-03 edition · updated 2026-10-04 · United States
AND BUDGET (OMB) REQUIREMENTS FOR SUBSTITUTE FORMS
.01 The Paperwork Reduction Act requires: (1) OMB approval of IRS tax forms, (2) that each form (all copies) show the OMB approval number and, when appropriate, the form’s expiration date, and (3) that the form (or its instructions) state why IRS is collecting the information, how we will use it and whether it must be given to us. The official IRS form (or instructions) will contain this information.
.02 As it applies to substitute IRS forms, this means:
- All substitute forms (all copies)
must show the OMB number as it appears on the official IRS printed form (see Exhibits A and B).
- The OMB number must be in one of the following formats:
OMB No. 1545-0008 (preferred),
or OMB # 1545-0008 3. You must inform the users of your substitute forms of the reasons for IRS collection, use, and requirements, as stated in the instructions for the official IRS form.
1998–19 I.R.B. 15 May 11, 1998
Sec. 5 EFFECT ON OTHER REVENUE PROCEDURES
.01 Rev. Procs. 97–24 and 97–24A, I.R.B. 1997–16, dated April 21, 1997, and I.R.B. 1997–20, dated May 19, 1997, (Reprinted as Publication 1141, Revised 4–97 ), is superseded.
Internet: Telnet - iris.irs.ustreas.gov
FTP - ttp.irs.ustreas.gov WWW - http://www.irs.ustreas.gov Fax Forms: (703) 487-4160 .02 Over 100 of the most requested forms and instructions may be obtained via your fax machine. Just call (703) 4874160 from the telephone connected to your fax machine.
.03 A CD-ROM containing over 2,000 tax forms, instructions, and publications may be purchased from the Government
Printing Office (GPO), Superintendent of Documents (Supt. Docs.). Current tax year materials, and tax forms from 1991 and publications from 1994, are included on the disc. To order the CD-ROM, contact Supt. Docs. At (202) 512-1800 (select Option #1), or by computer through GPO’s Internet Web Site (http;//www. access.gpo.gov/su docs).
.04 List of Social Security Administrations Magnetic Media Coordinators is included in the Appendix.
May 11, 1998 16 1998–19 I.R.B.
1998–19 I.R.B. 17 May 11, 1998
May 11, 1998 18 1998–19 I.R.B.
1998–19 I.R.B. 19 May 11, 1998
May 11, 1998 20 1998–19 I.R.B.
1998–19 I.R.B. 21 May 11, 1998
May 11, 1998 22 1998–19 I.R.B.
1998–19 I.R.B. 23 May 11, 1998
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