Part III. Administrative, Procedural, and Miscellaneous

Note. This revenue procedure will be reproduced as the next revision of IRS Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941).

Rev. Proc. 2016–16

TABLE OF CONTENTS

Part 1

SECTION 1.1—Purpose ...........................................................................................................................................................................................394

SECTION 1.2—General Requirements for Reproducing IRS Official Form 941, Schedule B, Schedule D, and Schedule R...................395

SECTION 1.3—Reproducing Form 941, Schedule B, Schedule D, and Schedule R for Software-Generated Paper Forms ....................397

SECTION 1.4—Specific Instructions for Schedule D ..........................................................................................................................................398

SECTION 1.5—Specific Instructions for Schedule R...........................................................................................................................................398

SECTION 1.6—OMB Requirements for Substitute Forms ................................................................................................................................399

SECTION 1.7—Order Forms and Instructions ....................................................................................................................................................399

SECTION 1.8—Effect on Other Documents.........................................................................................................................................................399

SECTION 1.9—Helpful Information......................................................................................................................................................................399

SECTION 1.10—Exhibits .......................................................................................................................................................................................400