SEC. 1. GENERAL

.01 The following specifications prescribe the format requirements for Forms 109 6 and Copy A of Forms 1098, 1099, and 5498. (See Part C for Form W–2G specifications.)

.02 The form identifying number ( e.g., 9191 for Form 1099–DIV ) must be printed in nonreflective black carbonbased ink in print positions 15 through 19 using an OCR A font. The check boxes located to the right of the form identifying number must be 10-point boxes, the void check box is in print position 25 and the corrected check box in position 33. These measurements are from the left edge of the paper, not including the perforated strip.