SECTION 7. GENERAL

REQUIREMENTS FOR APPROVAL

.01 Schedules are considered to be an integral part of a complete tax return when assigning consecutive page numbers and printed contiguously with page one of the return. However, Schedules 1, 2, and 3 of Form 1040A are examples of schedules that can be separately computer-generated. Although these schedules are published as part of the Form 1040A package, they are separate forms ( i.e., not part of the actual 1040A), and must be submitted as separate computer-generated substitute schedules.

.02 Things you cannot do to Internal Revenue Service Printed Tax Form 1040A to make it suitable for use as substitute tax form:

1 You cannot, without prior Service approval, change any Internal Revenue Service tax form or use your own (nonapproved) versions, unless specifically permitted by this revenue procedure.

2 You cannot adjust any of the graphics on Form 1040A and subsequent forms/schedules without prior approval from the Service.