SECTION 3. HIGHLIGHTS OF

THIS REVENUE PROCEDURE

There are several differences between this revenue procedure and Publication 1167. The most important differences are listed here.

.01 Submissions should be produced in full graphic detail including all horizontal and vertical lines (Section 5.03). .02 The taxpayer name and SSN must appear on all pages (Section 5.05). .03 Barcodes are required on certain forms (Section 6).

.04 The Service requires three or four original copies of each form, depending on the treatment of the entity area (Section 7.01(2)).

.05 Companies may request exemption from the barcoding requirement (Section 9).