SEC. 1. OTHER COPIES

.01 Copies B, C, and in some cases D, 1, and 2, are included in the official assembly for the convenience of the filer. There is no legal requirement that privately printed substitute forms include all these copies. Copies B, and in on a single page, except Form 1099–R which contains two documents per page, which is 8 inches wide (exclusive of any snap-stubs and/or pinfeed holes) by 11 inches deep. There is a .33 inch top margin from the top of the corrected box, and there is a .25 inch right margin. There is a ¹ ⁄32� (0.0313�) tolerance for the right margin. These measurements are constant for all Forms 1098, 1099 and 5498 . The measurements will be shown only once in the exhibit section of this publication, on the Form 1098 . Exceptions to these measurements will be shown on the remainder of exhibits. If the right and top margins are properly aligned, the left margin for all forms will be correct. All margins must be free of all printing. See Exhibits A through O in this publication for the correct form measurements.

.07 The depth of the individual trim size of each form on a page must be the same as that of the official form (3 ² ⁄3 inches, except 5 ¹ ⁄2 inches for Form 1099–R). .08 The words ‘‘For Paperwork Reduction Act Notice and instructions for completing this form, see Instructions for Forms 1099, 1098, 5498, and W– 2G’’ must be printed on Copy A (and Copy C). The words ‘‘For more information and the Paperwork Reduction Act Notice, see the Instructions for Forms 1099, 1098, 5498, and W–2G must be printed on Form 1096.

.09 The OMB Number must be printed on Copies A and Form 1096 in the same location as that on the official form.

.10 Privately printed continuous sub- stitute forms (Copy A) must be perfo- rated at each 11 - (3 per page, or 2 per page for 1099–R) page depth. No perforations are allowed between the 3 ² ⁄3 - forms (or 5 ¹ ⁄2 - for Form 1099–R) on a single copy page of Copy A.

.11 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, or two for Forms 1099–R . NOTE: Perforations are required between all the other individual copies (Copies B and C, and Copies 1 and 2 for Form 1099–R and Form 1099–MISC, and Copy D for Form 1099–R ) included in the set. .12 Chemical transfer paper is permitted for Copy A only if the following standards are met:

(1) Only chemically backed paper is acceptable for Copy A.

(2) Carbon coated forms are not permitted. Front and back chemically treated paper cannot be processed properly by machine.

(3) Chemically transferred images must be black in color.

.13 Hot wax and cold carbon spots are NOT permitted for Copy A. Interleaved carbon should be black and must be of good quality to assure legibility of information on all copies to preclude smudging. All copies must be CLEARLY LEGIBLE. Fading must not be of such a degree as to preclude legibility.

.14 Printer’s symbol—The GPO symbol 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 the bottom margin on the reverse side of each From 1096. THE FORM MUST NOT CONTAIN THE STATEMENT ‘‘IRS APPROVED.’’

.15 A postal indicia may be used if it meets the following criteria; a) it is printed in the OCR ink color prescribed for the form; and b) no part of the indicia is within 1 print position of the scannable area.

PART C. SPECIFICATIONS FOR SUBSTITUTE FORMS W–2G TO BE FILED WITH IRS