Part 1 Introduction to Substitute Forms

Section 1.1 — Overview of Revenue Procedure 2003–73

1.1.1 Purpose The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of substitute tax forms. Approval will be based on these guidelines. After review and approval, submitted forms will be accepted as substitutes for official IRS forms.

1.1.2 Unique Forms Certain unique specialized forms require the use of other additional revenue procedures to supplement this publication. See Part 4.

1.1.3 Scope The IRS accepts quality substitute tax forms that are consistent with the official forms and do not have an adverse impact on our processing. The IRS Substitute Forms Unit administers the formal acceptance and processing of these forms nationwide. While this program deals primarily with paper documents, it also reviews for approval other processing and filing forms such as those used in electronic filing.

Only those substitute forms that comply fully with the requirements set forth are acceptable. Exhibit E lists the form numbers mentioned in this document, their titles, and where their references are made. This revenue procedure is updated as required to reflect pertinent tax year form changes and to meet processing and/or legislative requirements.

1.1.4 Forms Covered by This Revenue Procedure

1.1.5 Forms NOT Covered by This Revenue Procedure

The following types of forms are covered by this revenue procedure:

mentation for electronically filed returns.

The following types of forms are not covered by this revenue procedure:

(www.dol.gov) for information on these forms).

2003-39 I.R.B. 649 September 29, 2003

Section 1.2 — IRS Contacts

1.2.1 Where to Send Substitute Forms

Send your substitute forms for approval to the following offices (DO NOT send forms with taxpayer data):

In addition, the Substitute Forms Program Unit can be contacted via e-mail at *tax- forms@irs.gov . Please enter “Substitute Forms” on the subject line. Use this e-mail address only to inquire about forms covered by this revenue procedure. DO NOT attach graphic files for approval with e-mail.

For questions about Forms W–2 and W–3, refer to IRS Publication 1141, General Rules and Specifications for Substitute Forms W–2 and W–3 . For Forms W–2c and W–3c, refer to IRS Publication 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c . For Forms 1096, 1098, 1099, 5498, W–2G, and 1042–S refer to Internal Revenue Service Publication 1179, General Rules and Specifications Substitute Forms 1096, 1098, 1099, 5498, W–2G and 1042–S .

Section 1.3 — Nature of Changes

1.3.1 Changes to the Revenue Procedure

Section 1.4 — Definitions

The following changes have been made to the Revenue Procedure for 2003:

K–1 with two-dimensional (2–D) bar-codes.

1.4.1 Substitute Form A tax form (or related schedule) that differs in any way from the official version and is intended to replace the form that is printed and distributed by the IRS. This term also covers those approved substitute forms exhibited in this revenue procedure.

1.4.2 Printed/Pre-printed Form

A form produced using conventional printing processes. Also, a printed form which has been reproduced by photocopying or a similar process.

September 29, 2003 650 2003-39 I.R.B.

1.4.3 Preprinted Pin-Fed Form

1.4.4 Computer-Prepared Substitute Form

1.4.5 Computer-Generated Substitute Tax Return or Form

1.4.6 Manually-Prepared Form

A printed form that has marginal perforations for use with automated and high-speed printing equipment.

A preprinted form in which the taxpayer’s tax entry information has been inserted by a computer, computer-printer, or other computer type equipment such as word-processing equipment.

A tax return or form that is entirely designed and printed using a computer printer such as a laser printer, etc., on plain white paper. This return or form must conform to the physical layout of the corresponding IRS form, although the typeface may differ. The text should match the text on the officially printed form as closely as possible. Condensed text and abbreviations will be considered on a case-by-case basis.

Exception: All jurat (perjury statements) must be reproduced verbatim.

A preprinted reproduced form in which the taxpayer’s tax entry information is entered by an individual using a pen, pencil, typewriter, or other non-automated equipment.

1.4.7 Graphics Parts of a printed tax form that are not tax amount entries or required information. Examples of graphics are line numbers, captions, shadings, special indicators, borders, rules, and strokes created by typesetting, photo-graphics, photo-composition, etc.

1.4.8 Acceptable Reproduced Form

1.4.9 Supporting Statement (Supplemental Schedule)

A legible photocopy of an original form.

A document providing detailed information to support a line entry on an official or approved substitute form and filed with (attached to) a tax return.

Note: A supporting statement is not a tax form and does not take the place of an official form unless specifically permitted elsewhere in this procedure .

1.4.10 Specific Form Terms The following specific terms are used throughout this revenue procedure in reference to all substitute forms: format, sequence, line reference, item caption, and data entry field.

1.4.11 Format The overall physical arrangement and general layout of a substitute form.

1.4.12 Sequence Sequence is an integral part of the total format requirement. The substitute form should show the same numeric and logical placement order of data, as shown on the official form.

1.4.13 Line Reference The line numbers, letters, or alphanumerics used to identify each captioned line on an official form. These line references are printed to the immediate left of each caption or data entry field.

1.4.14 Item Caption The text on each line of a form, which identifies the data required.

1.4.15 Data Entry Field Designated areas for the entry of data such as dollar amounts, quantities, responses and checkboxes, etc.

2003-39 I.R.B. 651 September 29, 2003

1.4.16 Advance Draft A draft version of a new or revised form may be posted to the IRS Internet site for information purposes. Substitute forms may be submitted based on these advance drafts, but any company that receives forms approval based on these early drafts is responsible for monitoring and revising forms to mirror any revisions in the final forms provided by the IRS.

Section 1.5 — Agreement

1.5.1 Important Stipulation of this Revenue Procedure

Any person or company who uses substitute forms and makes all or part of the changes specified in this revenue procedure agrees to the following stipulations:

be disruptive to the processing of the tax return.

disruptive to the IRS’s processing of the tax return, the person or company agrees to accept the determination of the IRS as to whether or not the form may continue to be used during the filing season.

tification of deficiencies may be made by any combination of fax, letter, e-mail, or phone contact and may include the return of unacceptable forms for re-submission of acceptable forms.