Rev. Proc. 2025-27

TABLE OF CONTENTS

Part 1 – INTRODUCTION TO SUBSTITUTE FORMS

Section 1.1 – Overview of Revenue Procedure 2025-27 . . . . . . . . . . . . . . . . . . . . . . . 1 Section 1.2 – IRS Contacts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Section 1.3 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Section 1.4 – Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Section 1.5 – Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Part 2 – GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS

Section 2.1 – General Specifications for Approval . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Section 2.2 – Highlights of Permitted Changes and Requirements . . . . . . . . . . . . . . . . 8 Section 2.3 – Vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Section 2.4 – Restrictions on Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Section 2.5 – Guidelines for Obtaining IRS Approval . . . . . . . . . . . . . . . . . . . . . . . 11 Section 2.6 – Office of Management and Budget (OMB) Requirements for All

Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Part 3 – PHYSICAL ASPECTS AND REQUIREMENTS

Section 3.1 – General Guidelines for Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . 16 Section 3.2 – Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Section 3.3 – Printing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Section 3.4 – Margins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Section 3.5 – Miscellaneous Information for Substitute Forms . . . . . . . . . . . . . . . . . 20

Part 4 – ADDITIONAL RESOURCES

Section 4.1 – Guidance From Other Revenue Procedures . . . . . . . . . . . . . . . . . . . . . 21 Section 4.2 – Electronic Tax Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Part 5 – REQUIREMENTS FOR SPECIFIC TAX RETURNS

Section 5.1 – Tax Returns (Forms 1040, 1040-SR, 1120, etc.) . . . . . . . . . . . . . . . . . . 22 Section 5.2 – Changes Permitted to Graphics (Form 1040 or 1040-SR) . . . . . . . . . . . 23

Part 6 – FORMAT AND CONTENT OF SUBSTITUTE RETURNS

Section 6.1 – Acceptable Formats for Substitute Forms and Schedules . . . . . . . . . . . . 25 Section 6.2 – Additional Instructions for All Forms . . . . . . . . . . . . . . . . . . . . . . . . 26

Part 7 – MISCELLANEOUS FORMS AND PROGRAMS

Section 7.1 – Specifications for Substitute Schedules K-1 . . . . . . . . . . . . . . . . . . . . 29 Section 7.2 – Guidelines for Substitute Forms 8655 . . . . . . . . . . . . . . . . . . . . . . . . 35 Section 7.3 – Guidelines for Substitute Image Character Recognition (ICR) Forms . . . . 36

Part 8 – ADDITIONAL INFORMATION

Section 8.1 – Forms for Electronically Filed Returns . . . . . . . . . . . . . . . . . . . . . . . 38 Section 8.2 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Section 8.3 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39