• It is printed in the OCR ink color prescribed for the form, and • No part of the…
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
The printer's symbol (GPO) must not be printed on substitute Copy A. Instead, the employer identification number (EIN) of the forms printer must be entered in the bottom margin on the face of each individual form of Copy A, or on the bottom margin on the back of each Form 1096.
The Catalog Number (Cat. No.) shown on the 2005 forms is used for IRS distribution purposes and need not be printed on any substitute forms.
The form must not contain the statement “IRS approved” or any similar statement.
Section 2.2 — Instructions for Preparing Paper Forms That Will Be Filed with the IRS
2.2.1 Recipient Information The form recipient's name, street address, city, state, ZIP code, and telephone number (if required) should be typed or machine printed in black ink in the same format as shown on the official IRS form. The city, state, and ZIP code must be on the same line.
The following rules apply to the form recipient's name(s):
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