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SEC. 3. OFFICE OF MANAGEMENT
Internal Revenue Bulletin 2001-17 · 2026-10-03 edition · updated 2026-10-04 · United States
AND BUDGET (OMB) REQUIRE- MENTS FOR SUBSTITUTE FORMS (STANDARD RED INK FORMAT AND BLACK/WHITE LASER PRINTED FORMAT)
.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 (3) that the form (or its instructions) state why the IRS needs the information, how it will be used and whether it must be furnished. The official IRS form and 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
April 23, 2001 1102 2001–17 I.R.B.
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 use and collection requirements as stated in the instructions for the official IRS form. If you provide your users or customers with the official IRS instructions, page 1 of each form must retain either the Privacy Act/Paperwork Reduction Act Notice, or a reference to it as the IRS does on the official forms.
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