Part 1 Introduction to Substitute Forms

Section 1.1 – Overview of Revenue Procedure 2004-62

1.1.1 Purpose

1.1.2 Unique Forms

1.1.3 Scope

1.1.4 Forms Covered by This Revenue Procedure

1.1.5 Forms Not Covered by This Revenue Procedure

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.

Certain unique specialized forms require the use of other additional publications to supplement this publication. See Part 4.

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 H lists the forms 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.

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).

2004–44 I.R.B. 730 November 1, 2004

Section 1.2 – IRS Contacts

1.2.1 Where To Send Substitute Forms

Section 1.3 – What’s New

1.3.1 What’s New

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 email at *taxforms@irs.gov . Please enter “Substitute Forms” on the subject line. Use this email address only to inquire about forms covered by this revenue procedure. Do not attach graphic files for approval with email.

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 IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S .

The following changes have been made to the Revenue Procedure for 2004:

The email address is *taxforms@irs.gov . See Section 2.1.2.

2004. Because Publication 1167 is printed before the forms become finalized, draft copies are provided in the exhibits (see Exhibits D, E, and F). Before releasing their substitute forms, software vendors are responsible for making any subsequent changes made to the final official IRS forms after the draft forms have been posted.

November 1, 2004 731 2004–44 I.R.B.

Section 1.4 – Definitions

1.4.1 Substitute Form

1.4.2 Printed/Preprinted Form

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

1.4.7 Graphics

1.4.8 Acceptable Reproduced Form

changed. Among other changes, all lines must now be included on the substitute schedules. (See Section 7.1 and Exhibits D, E and F).

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.

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

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.

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, photographics, photocomposition, etc.

A legible photocopy of an original form.

2004–44 I.R.B. 732 November 1, 2004

1.4.9 Supporting Statement (Supplemental Schedule)

1.4.10 Specific Form Terms

1.4.11 Format

1.4.12 Sequence

1.4.13 Line Reference

1.4.14 Item Caption

1.4.15 Data Entry Field

1.4.16 Advance Draft

Section 1.5 – Agreement

1.5.1 Important Stipulation of This Revenue Procedure

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.

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.

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

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.

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.

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

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

A draft version of a new or revised form may be posted to the IRS website 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.

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, email, or phone

November 1, 2004 733 2004–44 I.R.B.

contact and may include the return of unacceptable forms for re-submission of acceptable forms.