Part 1 Introduction to Substitute Forms

Section 1.1 – Overview of Revenue Procedure 2009–17

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 have no 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 these requirements are acceptable. 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),

February 17, 2009 519 2009–7 I.R.B.

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

gram Unit).

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 Substituteforms@irs.gov . Please include “PDF Submissions” on the subject line.

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 941 and Schedule B (Form 941), refer to IRS Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941). 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 tax year 2008.

2009–7 I.R.B. 520 February 17, 2009

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

mation for an additional contact person.

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.

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 jurats (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.

February 17, 2009 521 2009–7 I.R.B.

1.4.7 Graphics

1.4.8 Acceptable Reproduced Form

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

Parts of a printed tax form that are not tax amount entries or required text. 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.

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.

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 and/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.

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 submitter 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.

2009–7 I.R.B. 522 February 17, 2009

1.4.17 Approval

Section 1.5 – Agreement

1.5.1 Important Stipulation of This Revenue Procedure

1.5.2 Response Policy and Stipulations

Generally, approval could be in writing or assumed after 20 business days from our receipt for forms that have not been substantially changed by the IRS. Also, this does not apply to newly created or substantially revised IRS forms.

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.

and will not be disruptive to the processing of the tax return.

or company agrees to accept the determination of the IRS as to whether the form may continue to be filed.

tification of deficiencies may be made by any combination of fax, letter, email, or phone contact and may include the request for the re-submission of unacceptable forms.

The Substitute Forms Unit (the Unit) will email confirmation of receipt of your forms submission. Your submission can be considered approved if you do not receive a response from the Unit within 20 business days of the receipt date. If the Unit anticipates problems in completing the review of your submission within the 20 business day period, the Unit will send an interim email notifying you of the extended period for review.

Once the substitute forms have been approved by the Substitute Forms Unit, you can release them after the final versions of the forms have been issued by the IRS. Before releasing the forms, you are responsible for updating forms approved as draft and for making form changes we requested.

The policy has the following stipulations.

forms submitted for approval by paper or fax.

The Unit will send you an interim email in this case.

generate an interim email on or about the 15th business day.

right to inform you and will require that changes be made to correct the inaccuracies.

IRS for which you have already made an initial submission.

February 17, 2009 523 2009–7 I.R.B.