SEC. 3. INQUIRIES

A taxpayer who needs assistance on how to claim this exclusion, or on how to file an amended return, should contact a local IRS office or, for a taxpayer residing or traveling outside intended to replace the entire form that is printed and distributed by the Service.

.02 Computer-generated Substitute Form. A tax return or form that is entirely designed and printed by the use of 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 Service 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.

.03 Computer-Prepared Substitute Form. A preprinted form in which the taxpayer’s tax entry information has been inserted by a computer, computerprinter or computer-type equipment, such as word-processing equipment.

.04 Acceptable Reproduced Form. A legible photocopy of an original form or of an unchanged reproduction proof supplied by the Service. (A reproduction proof is not a substitute form, but may subsequently be used as a computer-prepared substitute.)