SEC. 3. REQUIREMENTS FOR

ACCEPTABLE SUBSTITUTE FORMS 1096, 1098, 1099, 5498, AND W–2G

.01. Paper substitutes for Form 1096 and Copy A of Forms 1098, 1099, 5498, and W–2G that totally conform to the specifications contained in this revenue procedure may be privately printed and filed as returns with the IRS. The reference to the Department of the Treasury - Internal Revenue Services should be included on all such forms. The Catalog Number (Cat. No.) shown on the 1995 Forms 1096, 1098, 1099, 5498, and W–2G is used for IRS distribution purposes and need not be printed on any substitute forms.

If you are uncertain of any specification set forth herein and want that specification clarified, you may submit a letter citing the specification in question, giving your understanding and interpretation of the specification, and enclosing an example of the form (if appropriate) to:

ment of the information reported on a form listed in PART A Section 1.01 that must be furnished to a person (form recipient), as so defined under the applicable provisions of the Internal Revenue Code and the applicable regulations.

.06 A composite substitute statement is one in which two or more required statements ( e.g., Forms 1099–INT and 1099–DIV) are furnished to the recipient on one document. However, each statement must be separately designated and must contain all the requisite Form 1099 information except as provided in Part A Section 7. A composite statement CANNOT be filed with the IRS. See PART A Section 7.02 and 7.04 for more information on composite statements.