SECTION 4. DEFINITIONS

.01 Substitute Form. A tax form (or related schedule) that differs in any way from the official version and is

oped, that form will not be approved. Examples of potential problems include the placement of data entry fields on the wrong page and extraneous graphics that interfere with data capture. Company logos are acceptable if they are not placed in close proximity to any data capture field.

.05 To aid the equipment in recognizing forms as they are fed into the scanner, the Service is adding barcodes to its documents.

.06 Documents will be phased into the system over a period of several years and barcodes will appear on the IRS-published forms as they are introduced to the system.