Part 2 Specifications — Internal Revenue Bulletin 2000-27

Section 2.1 - Specifications

2.1.1 General Form identifying numbers (e.g., 9191 for Form 1099-DIV) must be printed in nonreflective black carbonRequirements based ink in print positions 15 through 19 using an OCR A font. The checkboxes to the right of the form identifying numbers must be 10-point boxes. The “VOID” checkbox is in print position 25. The “CORRECTED” checkbox is in position 33. Measurements are from the left edge of the paper, not including the perforated strip. See Exhibits D and K.

The substitute form must be an exact replica of the official IRS form with respect to layout and content. To determine the correct form measurements, see Exhibits A through T at the end of this publication.

Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are permitted on the back of a mailer top envelope ply.

Use of chemical transfer paper for Copy A is acceptable.

The Government Printing Office (GPO) symbol must be deleted .

2.1.2 Color and Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP Code 0-25, Paper Quality dated November 29, 1978, must be white 100% bleached chemical wood, optical character recognition (OCR) bond produced in accordance with the following specifications.

Note: Reclaimed fiber in any percentage is permitted provided the requirements of this standard are met.

Acidity: Ph value, average, not less than . . . . . . . . . . . . . . . . . . . . . . . . . . 4.5
Basis Weight: 17 x 22-500 cut sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18-20

Metric equivalent—g/m ² . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 A tolerance of +5 pct. is allowed.

Stiffness: Average, each direction, not less than—milligrams . . . . . . . . . . . 50
Tearing strength: Average, each direction, not less than—grams . . . . . . . . . 40
Opacity: Average, not less than—percent . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Thickness: Average—inch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0038

Metric equivalent—mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.097 A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

Porosity: Average, not less than—seconds . . . . . . . . . . . . . . . . . . . . . . . . . 10
Finish (smoothness): Average, each side—seconds . . . . . . . . . . . . . . . . . . 20-55

For information only, the Sheffield equivalent—units . . . . . . . . . . . . . . . . . . . . . . 170-100

Dirt: Average, each side, not to exceed—parts per million . . . . . . . . . . . . . 8

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2.1.3 Chemical Chemical transfer paper is permitted for Copy A only if the following standards are met: Transfer Paper - Only chemically backed paper is acceptable for Copy A. Front and back chemically treated paper cannot be processed properly by machine.

Carbon-coated forms are not permitted.
Chemically transferred images must be black.

All copies must be clearly legible. Hot wax and cold carbon spots are not permitted for Copy A. Interleaved carbon should be black and must be of good quality to assure legibility on all copies and to avoid smudging. Fading must be minimized to assure legibility.

2.1.4 Printing All print on Copy A of Forms 1098, 1099, 5498, and the print on Form 1096 above the statement “Please return this entire page to the Internal Revenue Service. Photocopies are NOT acceptable.” must be in Flint J-6983 red OCR dropout ink or an exact match. However, the four-digit form identifying number must be in nonreflective carbon-based black ink in OCR A font.

The shaded areas of any substitute form should generally correspond to the format of the official form.

The printing for the Form 1096 statement and the following text may be in any shade or tone of black ink. Black ink should only appear on the lower part of the reverse side of Form 1096 where it will not bleed through and interfere with scanning.

Note: The instructions on the front and back of Form 1096, which include filing addresses, must be printed.

Separation between fields must be 0.1 inch.

Except for Form 1099-R, the numbered captions are printed as solid with no shaded background.

Other printing requirements are discussed below.

2.1.5 OCR The contractor must initiate or have a quality control program to assure OCR ink density. Readings will be Specifications made when printed on approved 20 lb. white OCR bond with a reflectance of not less than 80%. Black ink must not have a reflectance greater than 15%. These readings are based on requirements of the “Scan-Optics Series 9000” Optical Scanner using Flint J-6983 red OCR dropout ink or an exact match.

The following testers and ranges are acceptable:

MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth PCM-II

tester on the “C” scale must range from .01 minimum to .06 maximum.

Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red (IR) scale

must range from .12 minimum to .21 maximum. White calibration disc must be 100%. Sensitivity must be set at one (1).

Alternative testers. Alternative testers must be approved by the Government so that tested PCS values can be established. You may obtain approval by writing to the following address:

Commissioner of Internal Revenue

Attn: OP:FS:M:T:M, Room 1225 Tax Products 1111 Constitution Avenue, NW Washington, DC 20224

2.1.6 Type must be substantially identical in size and shape to the official form. All rules are either 1/2-point or Typography 3/4-point. Rules must be identical to that on the official IRS form.

Note: The form identifying number must be nonreflective carbon-based black ink in OCR A font.

2.1.7 Three Forms 1098, 1099, or 5498 (Copy A) are contained on a single page, Dimensions 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.

Exception. Form 1099-R contains two documents per page.

There is a .33 inch top margin from the top of the corrected box, and a .25 inch right margin. There is a 1/32” (0.0313”) tolerance for the right margin. If the right and top margins are properly aligned, the left mar

2000–27 I.R.B. 65 July 3, 2000

gin for all forms will be correct. All margins must be free of print. See Exhibits A through T in this publication for the correct form measurements.

These measurements are constant for all Forms 1098, 1099, and 5498. These measurements are shown only once in this publication, on Form 1098 (Exhibit B). Exceptions to these measurements are shown on the rest of the exhibits.

The depth of the individual trim size of each form on a page must be 32/3 inches, the same depth as the official form.

Exception. The depth of Form 1099-R is 51/2 inches.

2.1.8 Copy A (three per page; two per page for Form 1099-R ) of privately printed continuous substitute forms Perforation must be perforated at each 11” page depth. No perforations are allowed between the 3_” forms (5_” for Form 1099-R) on a single copy page of Copy A.

The words “Do NOT Cut or Separate Forms on This Page” must be printed in red dropout ink (as required by form specifications) between the three forms (two for Form 1099-R ).

Note: Perforations are required between all the other individual copies (Copies B and C, and Copies 1 and 2 for Forms 1099-R and 1099- MISC, and Copy D for Forms 1099-LTC and 1099-R ) in the set.

2.1.9 What You must include the OMB Number on Copies A and Form 1096 in the same location as on the official To Include form.

The words “For Privacy Act and Paperwork Reduction Act Notice, see the 2000 General Instructions for Forms 1099, 1098, 5498, and W-2G” must be printed on Copy A; “For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2000 General Instructions for Forms 1099, 1098, 5498, and W-2G” must be printed on Form 1096.

A postal indicia may be used if it meets the following criteria:

It is printed in the OCR ink color prescribed for the form, and
No part of the indicia is within one print position of the scannable area.

Printer’s symbol — The GPO symbol must not be printed on substitute Copy A. Instead, the employer identification number (EIN) of the forms printer must be entered in the bottom margin on the face of each individual form of Copy A, or the bottom margin on the reverse side of each Form 1096.

The Catalog Number (Cat. No.) shown on the 2000 forms is used for IRS distribution purposes and need not be printed on any substitute forms.

The form must not contain the statement “IRS approved” or any similar statement.

Section 2.2 - Instructions for Preparing Paper Forms That Will Be Filed With the IRS

2.2.1 Recipient The form recipient’s name, street address, city, state, and ZIP code information should be typed or machine Information printed in black ink in the same format as shown on the official IRS form. The city, state, and ZIP code must be on the same line.

The following rules apply to the form recipient’s name(s):

The name of the appropriate form recipient must be shown on the first or second name line in the area

provided for the form recipient’s name.

No descriptive information or other name may precede the form recipient’s name.
Only one form recipient’s name may appear on the first name line of the form.
If the multiple recipients’ names are required on the form, enter on the first name line the recipient

name that corresponds to the recipient taxpayer identification number (TIN) shown on the form. Place the other form recipients’ names on the second name line (only 2 name lines are allowable).

Because certain states require that trust accounts be provided in a different format, generally filers should provide information returns reflecting payments to trust accounts with the:

Trust’s employer identification number (EIN) in the recipient’s TIN area,

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Trust’s name on the recipient’s first name line, and
Name of the trustee on the recipient’s second name line.

Although handwritten forms will be accepted, the IRS prefers that filers type or machine print data entries. Also, filers should insert data in the middle of blocks well separated from other printing and guidelines, and take measures to guarantee clear, dark black, sharp images. Carbon copies and photocopies are not acceptable.

2.2.2 Account You should use the account number box for an account number designation. This number must not appear Number Box anywhere else on the form, and this box may not be used for any other item.

Showing the account number is optional. However, it may be to your benefit to include the recipient’s account number or designation on paper documents if your recordkeeping system uses, for identification purposes, the account number or designation in conjunction with, or instead of, the name, social security number, or employer identification number.

If you furnish the account number, the IRS will include it in future notices to you about backup withholding. If you use window envelopes and a reduced rate to mail statements to recipients, be sure the account number does not appear in the window. Otherwise, the Postal Service may not accept them for mailing.

2.2.3 Machine-printed forms should be printed using a 6 lines/inch option, and should be printed in 10 pitch pica Specifications (10 print positions per inch) or 12 pitch elite (12 print positions per inch). Proportional spaced fonts are and Restrictions unacceptable.

Substitute forms prepared in continuous or strip form must be burst and stripped to conform to the size specified for a single sheet before they are filed with the IRS. The size specified does not include pinfeed holes. Pinfeed holes must not be present on forms filed with the IRS.

DO NOT:

Use a felt tip marker. The machine used to “read” paper forms generally cannot read this ink type.
Use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special characters in the numbered money boxes.

Exception. Use decimal points to indicate dollars and cents (e.g., 2000.00 is acceptable).

Fold Forms 1096, 1098, 1099, or 5498 mailed to the IRS. Mail these forms flat in an appropriately

sized envelope or box. Folded documents cannot be readily moved through the machine used in IRS processing.

Staple Forms 1096 to the transmitted returns. Any staple holes near the return code number may impair

the IRS’s ability to machine scan the type of documents.

Type other information on Copy A.
Cut or separate the individual forms on the sheet of forms of Copy A (except Forms W-2G).

2.2.4 Where Mail completed paper forms to the IRS service center shown on the back of Form 1096 and in the 2000 To File General Instructions for Forms 1099, 1098, 5498, and W-2G. Specific information needed to complete the forms mentioned in this revenue procedure are given in the specific form instructions. A chart is included in the 2000 General Instructions for Forms 1099, 1098, 5498, and W-2G giving a quick guide to which form must be filed to report a particular payment.

2000–27 I.R.B. 67 July 3, 2000