Part 5 Requirements for Specific Tax Returns

Section 5.1 – Tax Returns (Forms 1040, 1040A, 1120, etc.)

5.1.1 Acceptable Forms

5.1.2 Prohibited Forms

5.1.3 Changes Permitted to Forms 1040 and 1040A

5.1.4 Other Changes Not Listed

Tax forms (such as Forms 1040, 1040A, and 1120) require a signature and establish tax liability. Computer generated versions are acceptable under the following conditions.

though the typeface may differ. The text should match the text on the officially published form as closely as possible. Condensed text and abbreviations will be considered on a case-by-case basis. Caution. All jurats (perjury statements) must be reproduced verbatim. No text can be added, deleted, or changed in meaning.

need approval for a substitute form if its only change is the preprinted year and you had received a prior year approval letter.

Exception. If the approval letter specifies a one time exception for your form, the next year’s form must be approved.

The following are prohibited.

or unable to process.

Certain changes (listed in Sections 5.2 through 5.4) are permitted to the graphics of the form without prior approval, but these changes apply to only acceptable preprinted forms. Changes not requiring prior approval are good only for the annual filing period, which is the current tax year. Such changes are valid in subsequent years only if the official form does not change.

All changes not listed in Sections 5.2 through 5.4 require approval from the IRS before the form can be filed.

December 3, 2007 1116 2007–49 I.R.B.

Section 5.2 – Changes Permitted to Graphics (Forms 1040A and 1040)

5.2.1 Adjustments

5.2.2 Name and Address Area

5.2.3 Required Format

5.2.4 Conventional Name and Address Data

5.2.5 Example of In-Care-Of Name Line

5.2.6 SSN and Employer Identification Number (EIN) Area

5.2.7 Cents Column

You may make minor vertical and horizontal spacing adjustments to allow for computer or word processing printing. This includes widening the amount columns or tax entry areas if the adjustments comply with other provisions stated in revenue procedures. No prior approval is needed for these changes.

The horizontal rules and instructions within the name and address area may be removed and the entire area left blank. No line or instruction can remain in the area. However, the statement regarding use of the IRS label should be retained. The heavy ruled border (when present) that outlines the name, address area, and social security number must not be removed, relocated, expanded, or contracted.

When the name and address area is left blank, the following format must be used when printing the taxpayer’s name and address. Otherwise, unless the taxpayer’s preprinted label is affixed over the information entered in this area, the lines must be filled in as shown below.

When there is no in-care-of name line, the name and address will consist of only three lines (single filer) or four lines (joint filer). Name and address (joint filer) with no in-care-of name line:

JOHN Z. JONES MARY I. JONES 1234 ANYWHERE ST., APT. 111 ANYTOWN, STATE 12321

Name and address (single filer) with in-care-of name line:

JOHN Z. JONES C/O THOMAS A. JONES 4311 SOMEWHERE AVE. SAMETOWN, STATE 54345

The vertical lines separating the format arrangement of the SSN/EIN may be removed. When the vertical lines are removed, the SSN and EIN formats must be 000-00-0000 or 00-0000000, respectively.

amounts whether or not the vertical line that separates the dollars from the cents is present.

2007–49 I.R.B. 1117 December 3, 2007

5.2.8 “Paid Preparer’s Use Only” Area

sistent format. You are strongly urged to round off the figures to whole dollar amounts, following the official form instructions.

(that is, individual amounts should not be rounded off for computation purposes).

On all forms, the paid preparer’s information area may not be rearranged or relocated. You may add three lines and remove the horizontal rules in the preparer’s address area.

Section 5.3 – Changes Permitted to Form 1040A Graphics

5.3.1 General

5.3.2 Line 4 of Form 1040A

5.3.3 Other Lines

5.3.4 Page 2 of Form 1040A

5.3.5 Color Screening

5.3.6 Other Changes Prohibited

No prior approval is needed for the following changes (for use with computer prepared forms only).

This line may be compressed horizontally (to allow for same line entry for the name of the qualifying child) by using the following caption: “Head of household; child’s name” (name field).

Any line with text that takes up two or more vertical lines may be compressed to one line by using contractions, etc., and by removing instructional references.

All lines must be present and numbered in the order shown on the official form. These lines may also be compressed.

It is not necessary to duplicate the color screening used on the official form. A substitute Form 1040A may be printed in black and white only with no color screening.

No other changes to the Form 1040A graphics are allowed without prior approval except for the removal of instructions and references to instructions.

December 3, 2007 1118 2007–49 I.R.B.

Section 5.4 – Changes Permitted to Form 1040 Graphics

5.4.1 General

5.4.2 Line 4 of Form 1040

5.4.3 Line 6c of Form 1040

5.4.4 Other Lines

5.4.5 Line 21 – Other Income

5.4.6 Line 44 of Form 1040 – Tax

5.4.7 Line 55 of Form 1040 – Other Credits

5.4.8 Color Screening

5.4.9 Other Changes Prohibited

No prior approval is needed for the following changes (for use with computer prepared forms only). Specific line numbers in the following headings may have changed due to tax law changes.

This line may be compressed horizontally (to allow for a larger entry area for the name of the qualifying child) by using the following caption: “Head of household; child’s name” (name field).

The vertical lines separating columns (1) through (4) may be removed. The captions may be shortened to allow a one line caption for each column.

Any other line with text that takes up two or more vertical lines may be compressed to one line by using contractions, etc., and by removing instructional references.

The fill-in portion of this line may be expanded vertically to three lines. The amount entry box must remain a single entry.

You may change the line caption to read “Tax” and computer print the words “Total includes tax from” and either “Form(s) 8814,” “Form 4972,” or “Form(s) 8889.” If all forms are used, print all form numbers. This specific line number may have changed.

You may change the caption to read: “Other credits from Form” and computer print only the form(s) that apply.

It is not necessary to duplicate the color screening used on the official form. A substitute Form 1040 may be printed in black and white only with no color screening.

No other changes to the Form 1040 graphics are permitted without prior approval except for the removal of instructions and references to instructions.

2007–49 I.R.B. 1119 December 3, 2007