Part 8 Alternative — Internal Revenue Bulletin 2003-39

Section 8.1 — Forms for Electronically Filed Returns

8.1.1 Electronic Filing Program

8.1.2 Applying for the Electronic Filing Program

Electronic filing is a method by which qualified filers transmit tax return information directly to an IRS Service Center over telephone lines in the format of the official IRS forms. The IRS accepts both refund and balance due individual tax returns that are filed electronically.

Anyone wishing to participate in the IRS e-file program for individual income tax returns must submit a Form 8633, Application to Participate in the IRS e-file Program.

Note: For business returns, prospective participants must submit a Form 9041, Application for Electronic/Magnetic Media Filing of Business Returns.

8.1.3 Mailing

IF an application filed is...	THEN mail it to...
Form 8633 for individual income taxes (regular mail)	Internal Revenue Service Andover Submission Processing Center Attn: EFU Acceptance – Testing Stop 983 P.O. Box 4099 Woburn, MA 01888-4099
Form 8633 for individual income taxes (overnight mail)	Internal Revenue Service Andover Submission Processing Center Attn: EFU Acceptance – Testing Stop 983 310 Lowell Street Andover, MA 05501-0001
Form 9041 for Forms 940, 941, and 1065	Internal Revenue Service Austin Submission Processing Center Attn: EFU, Stop 6380 P.O. Box 1231 Austin, TX 78767
Form 9041 for Forms 1041	Internal Revenue Service Philadelphia Submission Processing Center Attn: DP 2720 11601 Roosevelt Blvd. Philadelphia, PA 19154

8.1.4 Obtaining the Taxpayer Signature

Form 8453, U. S. Individual Income Tax Declaration for an IRS e-file Return, is the signature document for an electronically filed 1040, 1040A, or 1040EZ return not filed with an electronic signature. Form 8453, which serves as a transmittal for associated non-electronic (paper) documents, such as Forms 3115, 5713, 8283, 8332, and 8609, is a one-page form and can only be approved through the Substitute Forms Program in that format. Forms 8453–OL and 8453–NR serve the same purpose for taxpayers filing through online services and Form 1040–NR filers, respectively. For specific information about electronic filing, refer to Publication 1345, Handbook for Electronic Filers of Individual Income Tax returns .

2003-39 I.R.B. 677 September 29, 2003

8.1.5 Guidelines for Preparing Substitute Forms in the Electronic Filing Program

A participant in the electronic filing program, who wants to develop a substitute form should follow the guidelines throughout this publication and send a sample form for approval to the Substitute Forms Unit at the address in Part 1. If you do not prepare Substitute Form 8453 using a font in which all IRS wording fits on a single page, the form will not be accepted.

Note: Use of unapproved forms could result in suspension of the participant from the elec- tronic filing program .

Section 8.2 — Effect on Other Documents

8.2.1 Effect on Other Documents

This revenue procedure supersedes Revenue Procedure 2002–60, I.R.B. 2002–40, 645.

September 29, 2003 678 2003-39 I.R.B.

September 29, 2003 680 2003-39 I.R.B.

2003-39 I.R.B. 681 September 29, 2003

September 29, 2003 682 2003-39 I.R.B.

2003-39 I.R.B. 683 September 29, 2003

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Exhibit D¶

Checklist of IRS Substitute Forms Submitted on. . . . . . . . . . 20 :

Company: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contact: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Phone: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fax: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Source Code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Authorized Name:

Title:

Reviewer’s Name:

Telephone:

Date:

2003-39 I.R.B. 685 September 29, 2003

Exceptions & meaning →

Exhibit E — List of Forms Referred to in the Revenue Procedure¶

Form	Title	Section
706	United States Estate (and Generation-Skipping Transfer) Tax Return	2.1
720	Quarterly Federal Excise Tax Return	2.5
940	Employer’s Annual Federal Unemployment Tax (FUTA) Return	2.3; 3.4; 6.2; 7.2; 8.2
940-EZ	Employer’s Annual Federal Unemployment Tax (FUTA) Return	2.3
941	Employer’s Quarterly Federal Tax Return	2.3; 3.4; 6.2; 7.2; 8.1
941–V	Form 941 Payment Voucher	2.3
943	Employer’s Annual Tax Return for Agricultural Employees	2.3; 7.2
943–V	Form 943 Payment Voucher	2.3
945	Annual Return of Withheld Federal Income Tax	2.3
945–V	Form 945 Payment Voucher	2.3
1040	U.S. Individual Income Tax Return	2.3; 2.4; 2.5; 3.1; 3.2; 3.4; 5.1; 5.2; 5.4; 6.1; 6.2; 7.2; 8.1
1040–ES	Estimated Tax for Individuals	1.1; 2.3; 3.2; 4.1; 4.2
1040A	U.S. Individual Income Tax Return	2.1; 2.4; 3.1; 3.2; 3.4; 5.1; 5.2; 5.3; 7.2; 8.1
1040EZ	Income Tax Return for Single and Joint Filers with No Dependents	2.4; 3.1; 3.4; 7.2; 8.1
1040–NR	U.S. Nonresident Alien Income Tax Return	8.1
1040–V	Form 1040 Payment Voucher	2.3
1041	U.S. Income Tax Return for Estates and Trusts	1.3; 2.5; 3.1; 7.2; 8.1
1041–ES	Estimated Income Tax for Estates and Trusts	1.1; 2.3; 3.2
1042–S	Foreign Person’s U.S. Source Income Subject to Withholding	1.2; 1.3; 4.1; 4.2
1065	U.S. Partnership Return of Income	2.5; 3.1; 7.1; 8.1
1065–B	U.S. Return of Income for Electing Large Partnerships	7.1
1096	Annual Summary and Transmittal of U.S. Information Returns	1.1; 1.2; 4.1; 4.2
1098	Mortgage Interest Statement	1.1; 1.2; 1.3; 4.1; 4.2
1099	Series	1.1; 1.2; 1.3: 4.1; 4.2
1120	U.S. Corporation Income Tax Return	2.5; 3.1; 3.4; 5.1; 6.2; 7.2; 7.3
1120–S	U.S. Income Tax Return for an S Corporation	3.1; 7.1; 7.2
2106–EZ	Unreimbursed Employee Business Expenses	6.1
2290	Heavy Vehicle Use Tax Return	2.3; 7.2
3468	Investment Credit	2.5
4136	Credit for Federal Tax Paid on Fuels	2.5
4972	Tax on Lump Sum Distributions	5.4
5471	Information Return of U.S. Persons With Respect to Certain Foreign Corporations	7.3
5472	Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business	7.3

September 29, 2003 686 2003-39 I.R.B.

Form	Title	Section
5498	Individual Retirement Arrangement Information	1.1; 1.2; 1.3; 4.1; 4.2
5500	Annual Return/Report of Employee Benefit Plan	1.1; 1.2
5500–EZ	Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan	1.1; 1.2
8453	U.S. Individual Income Tax Declaration for an IRS e-file Return	8.1
8453–NR	U.S. Nonresident Alien Income Tax Declaration for Magnetic Media Filing	8.1
8453–OL	U.S. Individual Income Tax Declaration for an e-file Online Return	8.1
8633	Application to Participate in the IRS e-file Program	8.1
8814	Parents’ Election To Report Child’s Interest and Dividends	5.4
9041	Application for Electronic/Magnetic Media Filing of Business and Employee Benefit Plan Returns	8.1
W–2	Wage and Tax Statement	1.1; 1.2; 4.1; 4.2
W–2c	Corrected Wage and Tax Statement	1.1; 1.2; 4.1; 4.2
W–2G	Certain Gambling Winnings	1.1; 1.2; 1.3; 4.1; 4.2; 8.1
W–3	Transmittal of Income and Tax Statements	1.1; 1.2; 4.1; 4.2
W–3c	Transmittal of Corrected Wage and Tax Statements	1.1; 1.2; 4.1; 4.2
W–4	Employee’s Withholding Allowance Certificate	4.2

2003-39 I.R.B. 687 September 29, 2003

September 29, 2003 688 2003-39 I.R.B.

2003-39 I.R.B. 689 September 29, 2003

September 29, 2003 690 2003-39 I.R.B.

2003-39 I.R.B. 691 September 29, 2003

September 29, 2003 692 2003-39 I.R.B.

2003-39 I.R.B. 693 September 29, 2003

Exceptions & meaning →