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Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
PCS values can be established. You may obtain approval by writing to the following address:
Commissioner of Internal Revenue Attn: SE:W:CAR:MP:P:B:T Business Publishing – Tax Products 1111 Constitution Ave., NW Washington, DC 20224
2.1.6 Typography
Type must be substantially identical in size and shape to the official form. All rules are either 1 /2-point or 3 /4-point. Rules must be identical to those on the official IRS form.
Note. The form identifying number must be nonreflective carbon-based black ink in OCR A font.
2.1.7 Dimensions Generally, three Forms 1098, 1099, or 5498 (Copy A) are contained on a single page, 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.
Exceptions. Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, 1099-R, and 1042-S contain two documents per page.
There is a .33 inch top margin from the top of the corrected box, and a .25 inch right margin. There is a 1 /32 (0.0313) inch tolerance for the right margin. If the right and top margins are properly aligned, the left margin for all forms will be correct. All margins must be free of print. See Exhibits A through Z in this publication for the correct form measurements.
These measurements are constant for all Forms 1098, 1099, and 5498. These measurements are shown only once in this publication, on Form 1098 (Exhibit B). Exceptions to these measurements are shown on the rest of the exhibits.
October 31, 2005 871 2005–44 I.R.B.
The depth of the individual trim size of each form on a page must be 3 2 /3 inches, the same depth as the official form.
Exceptions. The depth of Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, 1099-R, and 1042-S is 5 1 /2 inches.
2.1.8 Perforation Copy A (three per page; two per page for Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, 1099-R, and 1042-S) of privately printed continuous substitute forms must be perforated at each 11" page depth. No perforations are allowed between the 3 2 /3" forms (5 1 /2" for Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, or 1099-R) on a single copy page of Copy A.
The words “Do Not Cut or Separate Forms on This Page” must be printed in red dropout ink (as required by form specifications) between the three forms (two for Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, or 1099-R).
Note. Perforations are required between all the other individual copies (Copies B and C, and Copies 1 and 2 for Forms 1099-R and 1099-MISC, and Copy D for Forms 1098-C, 1099-LTC and 1099-R) in the set.
2.1.9 What To Include You must include the OMB Number on Copies A and Form 1096 in the same location as on the official form.
The words “For Privacy Act and Paperwork Reduction Act Notice, see the 2005 General Instructions for Forms 1099, 1098, 5498, and W-2G” must be printed on Copy A; “For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2005 General Instructions for Forms 1099, 1098, 5498, and W-2G” must be printed on Form 1096.
A postal indicia may be used if it meets the following criteria:
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