Part 1 Introduction to Substitute Forms

Section 1.1 – Overview of Revenue Procedure 2025-27

1.1.1 Purpose

1.1.2 Unique Forms

1.1.3 Scope

1.1.4 Forms Covered by This Revenue Procedure

1.1.5 Forms Not Covered by This Revenue Procedure

. The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of the 2025 substitute tax forms. Approval will be based on these guidelines. After review and approval, submitted forms will be accepted as substitutes for official IRS forms.

. Certain unique specialized forms require the use of other publications that supplement this publication. See Part 4 .

. The IRS accepts quality substitute tax forms that are consistent with the official forms and have no adverse impact on processing. The IRS Substitute Forms Program (the Program) administers the formal acceptance and processing of these forms nationwide. While this Program deals with paper documents, it also reviews for approval other processing and filing forms used in electronic filing.

Only those substitute forms that fully comply with these requirements are acceptable. This revenue procedure is updated as required to reflect pertinent tax year form changes and to meet processing and/or legislative requirements.

. The following types of forms are covered by this revenue procedure.

• IRS tax forms and their related schedules.

• Worksheets as they appear in the instructions.

• Applications for permission to file returns electronically and forms used as required documentation for electronically filed returns.

• Powers of Attorney.

• Over-the-counter estimated tax payment vouchers.

• Forms and schedules relating to partnerships, exempt organizations, and employee plans.

. The following types of forms are not covered by this revenue procedure. Refer to the publication for questions.

• W-2 and W-3. See Pub. 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

• W-2c and W-3c. See Pub. 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.

• 941 and attached schedules. See Pub. 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.

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1.1.6 Other Information Not Covered by This Revenue Procedure

• 1096, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, and 1042-S. See Pub. 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.

• 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C. See Pub. 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C.

• 8027. See Pub. 1239, Specifications for Electronic Filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips.

• Forms 1040-ES (OCR) and 1041-ES (OCR), which may not be reproduced.

• Form 5500 series (for more information on these forms, go to the Department of Labor website at EFAST.dol.gov ).

• Forms used internally by the IRS.

• State tax forms.

• Forms developed outside the IRS.

. The following information is not covered by this revenue procedure.

• Requests for information or documentation initiated by the IRS.

• General Instructions and Specific Instructions (these are not reviewed by the Program).

Section 1.2 – IRS Contacts

1.2.1 Where To Send Substitute Forms

. Send your substitute forms for approval to the following offices. Do not send

forms with taxpayer data.

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Section 1.3 – What’s New

1.3.1 What’s New

. The following changes have been made to this year’s revenue procedure.

• .01 Editorial changes. We made editorial changes as needed and eliminated repetitive information.

Section 1.4 – Definitions

1.4.1 Substitute Form

1.4.2 Printed/ Preprinted Form

1.4.3 Preprinted Pin- Fed Form

1.4.4 Computer- Prepared Substitute Form

1.4.5 Computer- Generated Substitute Tax Return or Form

1.4.6 Manually Prepared Form

. A tax form (or related schedule) that differs in any way from the official version and is intended to replace the form that is printed and distributed by the IRS. This term also covers those approved substitute forms exhibited in this revenue procedure.

. A form produced using conventional printing processes or a printed form that has been reproduced by photocopying or a similar process.

. A printed form that has marginal perforations for use with automated and high-speed printing equipment.

. A preprinted form in which the taxpayer’s tax entry information has been inserted by a computer, a computer printer, or other computer-type equipment.

. A tax return or form that is entirely designed and printed using a computer printer on plain white paper. This return or form must conform to the physical layout of the corresponding IRS form, although the typeface may differ. The text should match the text on the officially printed form as closely as possible. Condensed text and abbreviations will be considered on a case-by-case basis.

Exception. All jurats (perjury statements) must be reproduced verbatim.

. A preprinted reproduced form in which the taxpayer’s tax entry information is entered by an individual using a pen, a pencil, or other nonautomated equipment.

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1.4.7 Graphics

1.4.8 Acceptable Reproduced Form

1.4.9 Supporting Statement (Supplemental Schedule)

1.4.10 Specific Form Terms

1.4.11 Format

1.4.12 Sequence

1.4.13 Line Reference

1.4.14 Item Caption

1.4.15 Data Entry Field

1.4.16 Advance Draft

1.4.17 Approval

. Parts of a printed tax form that are not tax amount entries or required text. Examples of graphics are line numbers, captions, shadings, special indicators, borders, rules, and strokes created by typesetting, photographics, photocomposition, etc.

. A legible photocopy or an exact replica of an original form.

. A document providing detailed information to support a line entry on an official or approved substitute form and filed with (attached to) a tax return.

Note. A supporting statement is not a tax form and does not take the place of an official form.

. The following specific terms are used throughout this revenue procedure in reference to all substitute forms: format, sequence, line reference, item caption, and data entry field.

. The overall physical arrangement and general layout of a substitute form.

. Sequence is an integral part of the total format requirement. The substitute form should show the same numeric and logical placement order of data as shown on the official form.

. The line numbers, letters, or alphanumerics used to identify each captioned line on an official form. These line references are printed to the immediate left of each caption and/or data entry field.

. The text on each line of a form that identifies the data required.

. Designated areas for the entry of data such as dollar amounts, quantities, responses, and checkboxes.

. A draft version of a new or revised form may be posted to the IRS website ( IRS.gov/DraftForms ) for information purposes. Substitute forms may be submitted based on these advance drafts, but any submitter who receives forms approval based on these early drafts is responsible for monitoring and revising forms to reflect any revisions in the final forms provided by the IRS.

. Generally, approval could be in writing or assumed after 20 business days from our receipt for forms that have not been substantially changed by the IRS. This does not apply to newly created or substantially revised IRS forms. However, the Program reserves the right to notify vendors of any inaccuracies even after 20 business days have lapsed.

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1.4.18 National Association of Computerized Tax Processors (NACTP)

. The NACTP is a nonprofit association that represents tax processing software and hardware developers, electronic filing processors, tax form publishers, tax processing service bureaus, and payroll processors. The association promotes standards in tax processing to advance efficient and effective tax filing. For more information, go to NACTP.org .

Section 1.5 – Agreement

1.5.1 Important Stipulation of This Revenue Procedure

1.5.2 Response Policy and Stipulations

. Any person or company who uses substitute forms and makes all or part of the changes specified in this revenue procedure agrees to the following stipulations.

• The IRS presumes that any required changes are made in accordance with these revenue procedures and will not be disruptive to the processing of the tax return.

• Should any of the changes be disruptive to the IRS’s processing of the tax return, the person or company agrees to accept the determination of the IRS as to whether the form may continue to be filed.

• The person or company agrees to work with the IRS in correcting noted deficiencies. Notification of deficiencies may be made by any combination of letter, email, or phone contact and may include the request for the resubmission of unacceptable forms.

. The Program will email confirmation of receipt of your forms submission, if possible. Even if you do not receive emailed confirmation of receipt, you will receive an emailed “submission receipt,” which will provide feedback on your submission. If the Program anticipates problems in completing the review of your submission within the 20-business-day period, the Program will send an interim email notifying you of the extended period for review.

Once the substitute forms have been approved by the Program, you can release them after the final versions of the forms have been issued by the IRS. Before releasing the forms, you are responsible for updating forms approved as draft and for making form changes requested.

The policy has the following stipulations.

• This 20-business-day policy applies to electronic submissions only. It does not apply to substitute submissions mailed to the Program.

• The policy applies to submissions of 15 (optimal) or fewer items and submissions containing 75 pages or less. Submissions of more than 15 items may require additional review time.

• If you send a large number of submissions within a short period of time, processing may be delayed.

• Delays in processing could occur if the Program finds significant errors in your submission or has experienced an increase in submissions. The Program will send you an interim email in this case.

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• Any anticipated problems in processing your submission within the

20-business-day period will generate an interim email on or about the 15th business day.

• If any significant inaccuracies are discovered after the 20-business-day

period, the Program reserves the right to inform you and will require that changes be made to correct the inaccuracies.

• The policy does not apply to substantially revised forms or to new

forms created by the IRS for which you have already made an initial submission.