SEC. 2. SPECIFICATIONS FOR FORMS

1096 AND COPY A OF FORMS 1098, 1099 AND 5498

.01 The substitute form must be an exact replica of the official IRS reproduction proof with respect to layout and contents. Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are permitted on the back of a mailer top envelope ply. Use of chemical transfer paper for Copy A is acceptable. The Government Printing Office (GPO) symbol must be deleted. Specifications for Copy A are provided in Exhibits A through N. Specifications for Form 1096 are provided in Exhibit O. .02 NOTE: The next issuance of Pub. 1179 (1996 revision) will include new verbiage for paper and ink specifications. The new verbiage will be based on the ‘‘Scan Optics Series 9000 Scanner’’ specifications. ALTHOUGH THE VERBIAGE IN THIS SECTION WILL BE REVISED, THE REQUIREMENTS AND SPECIFICATIONS FOR PRINTING THE FORMS WILL REMAIN THE SAME.

.03 Color and quality of paper for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP Code 0–25, dated November 29, 1978, must be white 100% bleached chemical wood, optical character recognition (OCR) bond produced in accordance with the following specifications: NOTE: Reclaimed fiber in any percentage is permitted provided the requirements of this standard are met.

(1) Acidity: Ph value, average, not less than . . . . . 4.5 (2) Basis Weight 17 - 22 500 cut sheets . . . . . . . . 18–20 Metric equivalent ---g/m ² 75 A Tolerance of - 5 pct. shall be allowed. (3) Stiffness: Average, each direction, not less than—milligrams . . . . . . 50

360 1995–2 C.B.

(4) Tearing strength: Average, each direction, not less than—grams . . . . . . 40 (5) Opacity: Average, not less than—percent . . . . 82 (6) Thickness: Average— inch—0.0038

Metric equivalent—

mm—0.097 A tolerance of + 0.0005 inch (0.0127 mm) shall be allowed. Paper shall not vary

more than 0.0004 inch (0.0102 mm) from one edge to the other. (7) Porosity: Average, not less than—seconds . . . . 10 (8) Finish (smoothness): Average, each side— seconds . . . . . . . . . . . . . . 20–55 For information only, the Sheffield equivalent—units . . . . . . . . . . . 170–100 (9) Dirt: Average, each side, not to exceed— parts per million . . . . . . 8 .04 All printing on Forms 1098, 1099, and 5498 must be in red OCR dropout ink, Flint J–6983 (formerly Sinclair-Valentine) or an exact match, except for the 4-digit form identifying numbers, which must be printed in nonreflective carbon-based black ink. The shaded areas of any substitute form should generally correspond to that present on the official form. Printing on Form 1096 above the statement ‘‘Please return this entire page to the Internal Revenue Service. Photocopies are NOT acceptable.’’ must be in red OCR dropout ink (except for the 4 digit form identifying number 6969). All printing including and below this statement may be in any shade or tone of black ink. Black ink should only appear on the lower portion of the reverse side of Form 1096 where it would not bleed through and interfere with scanning. The instructions to filers are printed on the back of the copy designated for the Payer, Recipient for 1098, Lender for Form 1099–A, Creditor for 1099–C, Filer for 1099–S, or Trustee or Issuer for Form 5498 in any ink color or tone. Separation between fields must be 0.1 inch. Other than the Form 1099–R, the numbered captions are printed as a solid with no shaded background. Other printing requirements are discussed below.

OCR Specifications

The contractor must have or initiate

a quality control program to assure OCR ink density. In addition, the contractor must have access to either a MacBeth PCM–II tester or a Kidder 082A tester to evaluate the ink at regular intervals throughout a shift.

Paper and Ink

Readings will be made when printed on approved 20 lb. white OCR bond with a reflectance of not less than 80%. Black ink used must not have reflectance greater than 15%. These readings are based on requirements of the ‘‘REI Input 80 Model C1 & D’’ Optical Scanner using Flint Ink (formerly known as Sinclair - Valentine J–6983 red ink) or equal.

MacBeth PCM II Tester

The tested Print Contrast Signal (PCS) values when using the MacBeth PCM–II tester on the ‘‘C’’ scale must range from .01 minimum to .06 maximum.

Kidder 082A Tester

The tested Print Contrast Signal (PCS) values when using the Kidder 082A tester on the Infra Red (IR) scale must range from .12 minimum to .21 maximum. White calibration disc must be 100%, sensitivity must be set at one (1).

Alternative Tester

If an alternative tester is used it must be approved by the Government so that tested (PCS) values can be established with this equipment. Approval may be obtained by writing to the following address: Commissioner of Internal Revenue Attn: PC:M:T Room 1237 Tax Forms Procurement Analyst 1111 Constitution Avenue, N.W. Washington, DC 20224

.05 Typography - Type must be substantially identical in size and shape with corresponding type on the official form. All rules are either ¹ ⁄2-point or ³ ⁄4point. Rules must be identical to that on the official IRS form. NOTE: The form identifying number must be nonreflective carbon-based black ink in OCR A Font.

.06 Dimension - Three Forms 1098, 1099, or 5498 (Copy A) are contained

.02 Color and Quality of Ink—All printing must be in a high quality nongloss black ink. Bar codes should be free from picks and voids.

.03 Typography—The type must be substantially identical in size and shape with that on the official form. All rules on the document are either ¹ ⁄2 point (.007 inch), 1 point (0.015 inch), or 3 point (0.045). Vertical rules must be parallel to the left edge of the document; horizontal rules, parallel to the top edge.

.04 Dimensions—The official form is 8 inches wide - 3 ² ⁄3 inches deep, exclusive of a ² ⁄3 inche snap stub on the left side of the form. The snap feature is not required on substitutes. The top and right margins must be ¹ ⁄4 inch plus or minus .0313. If the top and right margins are properly aligned, the left margin for all forms will be correct. All margins must be free of any printing. If the substitute forms are in continuous or strip form, they must be burst and stripped to conform to the size specified for a single form.

(1) The width of a substitute Copy A must be 8 inches. The left margin must be free of all printing other than that shown on the official form.

(2) The depth of a substitute Copy A must be 3 ² ⁄3 inches.

.05 Hot wax and cold carbon spots are not permitted on any of the internal form piles. These spots are permitted on the back of a mailer top envelope ply. Interleaved carbons, if used, should be black and of good quality to preclude smudging.

.06 Printer’s Symbol—The Government Printing Office (GPO) symbol must not be printed on substitute Forms W–2G. Instead the employer identification number (EIN) of the forms printer must be printed in the bottom margin on the face of each individual form of Copy A of such substitute froms. THE FORM MUST NOT CONTAIN THE STATEMENT ‘‘IRS APPROVED.’’

PART D. ADDITIONAL INSTRUCTIONS FOR FORMS 1098, 1099, 5498, AND W–2G