Part 5 Additional Instructions for Substitute Forms 1098, 1099, 5498, and W-2G

Section 5.1 - OMB Requirements

5.1.1 OMB The Paperwork Reduction Act of 1995 (Public Law 104-13) requires that: Requirements - The OMB approves all IRS tax forms that are subject to the Paperwork Reduction Act.

• Each form shows the OMB approval number in or near the upper right corner. (The official OMB

numbers may be found on the official IRS printed forms and are also shown on the forms in the exhibits in Part 6.)

• The form (or its instructions) states:

1. Why the IRS needs the information,
2. How it will be used, and
3. Whether or not the information is required to be furnished to the IRS.

Any users of official or substitute IRS forms or instructions must be provided with this information.

5.1.2 Substitute The OMB requirements for substitute IRS forms are: Form - Any substitute form or substitute statement to a recipient must show the OMB number as it appears on Requirements the official IRS form.

• For Copy A, the OMB number must appear exactly as shown on the official IRS form.

• For any copy other than Copy A, the OMB number must use one of the following formats.

1. OMB No. XXXX-XXXX (preferred) or
2. OMB # XXXX-XXXX

5.1.3 Required All substitute forms (Copy A only) must state “For Privacy Act and Paperwork Reduction Act Notice, see the Explanation 2000 General Instructions for Forms 1099, 1098, 5498, and W-2G.” to Users If no instructions are provided to users of your forms, you must furnish them the exact text of the Privacy Act and Paperwork Reduction Act Notice.

Section 5.2 - Reproducible Copies

5.2.1 The IRS does not take orders for reproducible and information copies of Federal tax materials. However, Introduction other ways to get Federal tax material include:

• The Internet.

• CD-ROM.

• GPO Superintendent of Documents Bookstores.

Forms 1096, 1098, 1099 series, and 5498 series are provided electronically on the IRS home page and on the Federal Tax Forms CD-ROM, but cannot be used for filing with the IRS when printed from a conventional printer. These forms contain drop-out ink requirements as described in Part 2 of this publication.

5.2.2 Internet You can download tax materials from the Internet.

You Can Access the Internet by... Using...

File Transfer Protocol (FTP) ftp.irs.gov

World Wide Web www.irs.gov

5.2.3 IRS The IRS also offers an alternative to downloading electronic files and provides current and prior-year access Federal Tax to tax forms and instructions through its Federal Tax Forms CD-ROM. The CD will be available for the Forms upcoming filing season. Order Pub. 1796, Federal Tax Products on CD-ROM, by using the IRS’s Internet CD-ROM Web Site at www.irs.gov/cdorders.

July 3, 2000 74 2000–27 I.R.B.

5.2.4 GPO The Government Printing Office (GPO) Superintendent of Documents Bookstores also sell individual copies Supt. of of tax forms, instructions, and publications. Documents Bookstores

Section 5.3 - Effect on Other Revenue Procedures

5.3.1 Other Revenue Procedure 99–34, 1999–40 I.R.B. 450, which provides rules and specifications for private printing of Revenue 1999 substitute forms and statements to recipients, is superseded. Procedures

2000–27 I.R.B. 75 July 3, 2000