Part 2 General — Publication 1167

Section 2.1 – General Specifications for Approval

2.1.1 Overview

2.1.2 Email Submissions

. If you produce any substitute tax forms that fully comply or follow the changes specifically outlined by the Program, then you can generate your own substitute forms without further approval. Also, if your substitutes have received approval in the past, and there are no substantial formatting or text changes for the tax year, then changes can be made without additional approval. If your changes are more extensive, you must get IRS approval before using substitute forms. More extensive changes include different font style; decreasing or increasing the font size of caption titles; adjusting or omitting format/layout elements; changing page orientation; and repositioning line items, tables, and legends.

. The Program accepts submissions of substitute forms for review and approval via email. The email address is substituteforms@irs.gov . Include the term “PDF Submissions” on the subject line.

Follow these guidelines.

The emailed submission should include all the forms you wish to submit in one Portable Document Format (PDF) file. Do not email or attach each form individually.
The emailed submission should include a maximum of 3 PDF files to include a checksheet, a cover letter or accompanying statement, and a single PDF file that includes all of the forms listed on your checksheet, cover letter, or accompanying statement.
A submission should contain a maximum of 15 forms.
An approval checksheet listing the forms you are submitting should always be included in the PDF file along with the forms. Excluding the checksheet can slow the reviewing process down, which can result in a delayed response to your submission. See a sample checksheet in Exhibit B .
Optimize PDF files before submitting.

2.1.3 Expediting the Process

2.1.4 Schedules

2.1.5 Examples of Schedules That Must Be Submitted With the Return

The maximum allowable email attachment is 2.5 megabytes.
The Program accepts zip files.
To alleviate delays during the peak time of September through December, submit advance draft forms as early as possible.

If the guidelines are not followed, you may need to resubmit.

Emailing PDF submissions will not expedite review and approval. Submitting your substitute forms package via email is the preferred and suggested method for submitting forms for review. If, for some reason, you are not able to email your submission(s), you can mail your submission(s) to:

Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:P:TP:TP ATSC 4800 Buford Highway Mail Stop: 061-N Chamblee, GA 30341

. Follow these basic guidelines for expediting the process.

Always include a checksheet for the Program’s response.
Include an accompanying statement identifying most, if not all, of the deviations your substitute forms may have from the official IRS versions.
Follow the guidance in this publication for general substitute form guidelines. Follow the guidance in specialized publications produced by the Program for other specific forms.
To spread out the workload, send in draft versions of substitute forms when they are posted. Note. Be sure to make any changes to approved drafts before releasing final versions.

. Some schedules are considered to be an integral part of a complete tax return and must be submitted as part of the form. Other schedules may be submitted separately and do not need to be included with the tax form.

. Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is an example of this situation. For the Form 706 to be considered for approval, all schedules that affect or are applicable to any election or position taken by the filer, as well as all applicable schedules that affect the tax, must be submitted.

2.1.6 Examples of Schedules That Can Be Submitted Separately

2.1.7 Use and Distribution of Unapproved Forms

. Schedules C, D, and E for Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors, are examples of schedules that can be submitted separately. Although printed by the IRS as a supplement to Form 1040 or 1040-SR, these schedules are not required to be submitted for approval with Form 1040 or 1040-SR. These schedules may be separated from Form 1040 or 1040-SR and submitted as substitute forms.

. The IRS is continuing a program to identify and contact tax return preparers, forms developers, and software publishers who use or distribute unapproved forms that do not conform to this revenue procedure. The use of unapproved forms hinders the processing of the returns.

Section 2.2 – Highlights of Permitted Changes and Requirements

2.2.1 Methods of Reproducing IRS Forms

. There are methods of reproducing IRS printed tax forms suitable for use as substitutes without prior approval.

You can photocopy most tax forms and use them instead of the official ones. The entire substitute form, including entries, must be legible.
You can reproduce any current tax form as cut sheets, snap sets, and marginally punched, pin-fed forms as long as you use an official IRS version as the master copy.
You can reproduce a form that requires a signature as a valid substitute form. Many tax forms (including returns) have a taxpayer signature requirement as part of the form layout. The jurat/perjury statement/ signature line areas must be retained and worded exactly as on the official form. The requirement for a signature, by itself, does not prohibit a tax form from being properly computer generated.

Section 2.3 – Vouchers

2.3.1 Overview

. All payment vouchers (Forms 940-V, 941-V, 943-V, 944-V, 945-V, 1040-ES, 1040-V, 1041-V, and 2290-V) must be reproduced in conjunction with their forms. Substitute vouchers must be the same size as the officially printed vouchers. Vouchers that are prepared for printing on a laser printer may include a scan line.

2.3.2 Scan Line Specifications

2.3.3 MFT Code

2.3.4 TIN Type

2.3.5 Voucher Size

2.3.6 Print and Paper Weight

NNNNNNNNN AA XXXX NN N NNNNNN NNN Item: A B C D E F G A. Social Security Number/Employer Identification Number/Individual Taxpayer Identification Number/Adoption Taxpayer Identification Number (SSN/EIN/ ITIN/ATIN) has 9 numeric (N) spaces. B. Check Digits have 2 alpha (A) spaces. C. Name Control has 4 alphanumeric (X) spaces. D. Master File Tax (MFT) Code has 2 numeric (N) spaces (see Section 2.3.3 ). E. Taxpayer Identification Number (TIN) Type has 1 numeric (N) space (see Section 2.3.4 ). F. Tax Period has 6 numeric (N) spaces in year/month format (YYYYMM). G. Transaction Code has 3 numeric (N) spaces.

. Code Number for Forms:

1040 (family) – 30,
940 – 10,
941 – 01,
943 – 11,
944 – 14,
945 – 16,
1041-V – 05,
2290 – 60, and
4868 – 30.

. Type Number for:

Form 1040 (family) and Form 4868 – 0; and
Forms 940, 941, 943, 944, 945, 1041-V, and 2290 – 2.

. The voucher size must be exactly 8.0″ x 3.25″ (Forms 1040-ES and 1041-ES must be 7.625″ x 3.0″). The document scan line must be vertically positioned 0.25 inch from the bottom of the scan line to the bottom of the voucher. The last character on the right of the scan line must be placed 3.5 inches from the right leading edge of the document. The minimum required horizontal clear space between characters is 0.014 inch. The line to be scanned must have a clear band 0.25 inch in height from top to bottom of the scan line, and from border to border of the document. “Clear band” means no printing except for dropout ink.

. Vouchers must be imaged in black ink using OCR A, OCR B, or Courier 10. These fonts may not be mixed in the scan line. The horizontal character pitch is 10 CPI. The preferred paper weight is 20 to 24 pound OCR bond.

2.3.7 Specifications for Software Developers

2.3.8 Specific Line Positions

. Certain vouchers may be reproduced for use in the IRS lockbox system. These include the 1040-V, 1040-ES, 1041-V, 94X series, and 2290 vouchers. Software developers must follow these specific guidelines to produce scannable vouchers strictly for lockbox purposes. Also see Exhibit A .

The total depth must be 3.25 inches.
The scan line must be 0.5 inch from the bottom edge and 1.75 inches from the left edge of the voucher and left justified.
Software developers’ vouchers must be 8.5 inches wide (instead of 8 inches with a cut line). Therefore, no vertical cut line is required.
Scan line positioning must be exact.
Do not use the over-the-counter format voucher and add the scan line to it.
All scanned data must be in 12-point OCR A font.
The 4-digit NACTP ID code or IRS source code should be placed under the box designated for the payment dollar amount.
Windowed envelopes must not display the scan line in order to avoid disclosure and privacy issues.

Note. All software developers must ensure that their software uses OCR A font so taxpayers will be able to print the vouchers in the correct font.

. Follow these line specifications for entering taxpayer data in the lockbox vouchers.

Start Row Start Column Width End Column

Line Specifications for Taxpayer Data: Taxpayer Name 56 6 36 41 Taxpayer Address, Apt. 57 6 36 41 Taxpayer City, State, ZIP 58 6 36 41 Foreign Country Name 59 6 36 41 Foreign Province/County 60 6 17 22 Foreign Postal Code 60 26 16 41

Line Specifications for Mail-To Data: Mail Name 56 43 38 80 Mail Address 57 43 38 80 Mail City, State, ZIP 58 43 38 80

Line Specifications for: Scan Line 63 26 n/a n/a

2.3.9 How To Get Approval

. Send an approval sheet with each form type for IRS signature to Jason Lane at Jason.L.Lane@irs.gov . You should include in the email an example of each type of voucher the site will be testing. Note. Do not mail any test vouchers to Jason Lane.

You are required to send 25 voucher samples of each form in PDF format by December 5, 2025. You should email the test vouchers to raul.t.mariduena@jpmorgan.com . You can also print the vouchers and send them to his mailing address at:

JP Morgan Chase Attn: Raul Mariduena 830 Tyvola Road, Suite 114 Charlotte, NC 28217

For further information, contact Jason Lane at Jason.L.Lane@irs.gov, or at 559-550-8740 (not toll free).

Section 2.4 – Restrictions on Changes

2.4.1 What You Cannot Do to Forms Suitable for Substitute Tax Forms

. You cannot, without prior IRS approval, change any IRS tax form or use your own (nonapproved) versions including graphics, unless specifically permitted by this revenue procedure. See Sections 2.5.7 through 2.5.11 .

You cannot adjust any of the graphics on Form 1040 or 1040-SR (except in those areas specified in Part 5 of this revenue procedure) without prior approval from the Program.

You cannot rearrange or redistribute data entry fields, and/or allow data entry fields to flow from one page onto the next (that is, each page of a substitute form must contain the exact number of data entry fields as there are on the official IRS form). The order of information on the substitute form must be identical to the IRS version of the form. Publications for specific substitute forms will state allowances for those respective forms.

Note. The 20-business-day turnaround policy may not apply to extensive changes.

Section 2.5 – Guidelines for Obtaining IRS Approval

2.5.1 Basic Requirements

2.5.2 Conditional Approval Based on Advance Drafts

. Preparers who submit substitute privately designed, privately printed, computer-generated, or computer-prepared tax forms must develop these substitutes using the guidelines established in this part. These forms, unless there is an exception outlined by this revenue procedure, must be approved by the IRS before being filed.

. The IRS cannot grant final approval of your substitute form until the official form has been published. However, the IRS posts advance draft forms on its website at IRS.gov/DraftForms .

2.5.3 Submission Procedures

2.5.4 Approving Offices

2.5.5 IRS Review of Software Programs, etc.

Submission of proposed substitutes of these advance draft forms is encouraged, and conditional approval will be granted based solely on these early drafts. These advance drafts are subject to significant change before forms are finalized. If these advance drafts are used as the basis for your substitute forms, you will be responsible for subsequently updating your final forms to agree with the final official version. These revisions need not be resubmitted for further approval.

Note. Approval of forms based on advance drafts will not be granted after the final version of an official form is published.

. Follow these general guidelines when submitting substitute forms for approval.

Any alteration of forms must be within the limits acceptable to the IRS. It is possible that, from one filing period to another, a change in law or a change in internal need (processing, audit, compliance, etc.) may change the allowable limits for the alteration of the official form.
When approval of any substitute form (other than those exceptions specified in Part 1, Section 1.2 ) is requested, a sample of the proposed substitute form should be emailed for consideration to the Program at the address shown in Section 1.2.1 .
Schedules and forms (for example, Forms 3468, 4136, etc.) that can be used with more than one type of return (for example, Forms 1040, 1040-SR, 1041, 1120, etc.) should be submitted only once for approval, without regard to the number of different tax returns with which they may be associated. Also, all pages of multi-page forms or returns should be submitted in the same package.

. Because only the Program is authorized to approve substitute forms, unnecessary delays may occur if forms are sent to the wrong office. You may receive an interim letter about the delay. The Program may then coordinate the response with the originator responsible for revising that particular form. Such coordination may include allowing the originator to officially approve the form. No IRS office is authorized to allow deviations from this revenue procedure.

. The IRS does not review or approve the logic of specific software programs, nor does the IRS confirm the calculations on the forms produced by these programs. The accuracy of the program remains the responsibility of the software package developer, distributor, or user.

The Program is primarily concerned with the pre-filing quality review of the final forms that are expected to be processed by IRS field offices. For this purpose, you should submit forms without including any taxpayer information such as names, addresses, monetary amounts, etc.

If the software used is programmed to produce copies with populated fields, then you must use dummy information. This will allow the Program to review and provide feedback or approval. Vendors should use “0” for all number values and “X” for any information that requires alpha characters.

2.5.6 When To Send Proposed Substitutes

2.5.7 Accompanying Statement

2.5.8 Approval/ Nonapproval Notice

2.5.9 Duration of Approval

2.5.10 Limited Continued Use of an Approved Change

. Proposed substitutes, which are required to be submitted per this revenue procedure, should be sent as much in advance of the filing period as possible. This is to allow adequate time for analysis and response.

. When submitting sample substitutes, you should include an accompanying statement that lists each form number and its changes from the official form (position, arrangement, appearance, line numbers, additions, deletions, etc.). With each of the items, you should include a detailed reason for the change.

When requesting approval, include a checksheet. Checksheets expedite the approval process. The checksheet may look like the example in Exhibit B displayed in the back of this revenue procedure or may be one of your own design. Include your email address on the checksheet.

. The Program will email the checksheet or an approval letter to the originator, unless:

The requester has asked for a formal letter, or
Significant corrections to the submitted forms are required.

Notice of approval may impose qualifications before using the substitutes. Notices of unapproved forms may specify the changes required for approval and require resubmission of the form(s) in question. When appropriate, you will be contacted by telephone.

. Most signature tax returns and many of their schedules and related forms have the tax year printed in the upper right corner. Approvals for these annual forms are usually good for 1 calendar year (January through December of the year of filing). Quarterly tax forms in the 94X series and Form 720 require approval for any quarter in which the form has been revised.

Because changes are usually made to an annual form every year, each new filing season generally requires a new submission of a substitute form. Very rarely is updating the preprinted year the only change made to an annual form. However, if no significant content, formatting, or layout changes were made to a tax form, then review and approval received for the prior tax year can be carried over into the current tax year.

. Limited changes approved for one tax year may be allowed for the same form in the following tax year. Examples are the use of abbreviated words, revised form spacing, compressed text lines, shortened captions, etc., which do not change the integrity of lines or text on the official forms.

If the vendor or filer makes substantial changes to the form, new substitutes must be submitted for approval. If the vendor or filer makes only minor editorial changes to the form, or makes any changes that mirror changes the IRS makes to the form’s official version, the new substitute does not need to be submitted for approval. It is the responsibility of each vendor who has been granted permission to produce substitute forms to monitor and revise forms to mirror any revisions to the official forms made by the IRS. If there are any questions, contact the Program.

2.5.11 When Approval Is Not Required

2.5.12 Required Copies

2.5.13 Requestor’s Responsibility

2.5.14 Source Code

. If you received approval for a specific change on a form last year, you may make the same change this year if the item is still present on the official form.

The new substitute form does not have to be submitted to the IRS and approval based on that change is not required.
However, the new substitute form must conform to the official current year IRS form in other respects, such as date, Office of Management and Budget (OMB) approval number, attachment sequence number, Paperwork Reduction Act Notice statement, arrangement, item caption, line number, line reference, data sequence, etc.
The new substitute form must also comply with changes to the guidelines in this revenue procedure. This revenue procedure may have eliminated, added to, or otherwise changed the guideline(s) that affected the change approved in the prior year.
An approved change is authorized only for the period from a prior tax year substitute form to a current tax year substitute form.

Exception. Forms with temporary, limited, or interim approvals (or with approvals that state a change is not allowed in any other tax year) are subject to review in subsequent years.

. Generally, you must send us one copy of each form being submitted for approval. However, if you are producing forms for different computer platforms (for example, Microsoft vs. Apple), different tax preparation software (for example, TurboTax® vs. TaxSlayer®), or different types of printers (for example, inkjet vs. impact), and these forms differ significantly in appearance, submit one copy for each type of platform, tax preparation software, or printer.

. Following receipt of an initial approval for a substitute forms package or a software output program to print substitute forms, it is the responsibility of the originator (designer or distributor) to provide client firms or individuals with forms that meet the IRS’s requirements for continuing acceptability. Examples of this responsibility include:

Using the prescribed print paper, font size, legibility, state tax data deletion, etc.; and
Informing all users of substitute forms of the legal requirements of the Paperwork Reduction Act Notice, which is generally found in the instructions for the official IRS forms.

. The Program will assign a unique source code to each firm that submits substitute forms for approval. This source code will be a permanent identifier that must be used on every submission by a particular firm.

The source code consists of three alpha characters and should generally be printed under or to the left of the “Paperwork Reduction Act” statement. Vendors must ensure that the source code is not printed too close to or within the left or bottom 0.5-inch margin to avoid the source code from being cut off during printing.

Section 2.6 – Office of Management and Budget (OMB) Requirements for All Substitute Forms

2.6.1 OMB Requirements for All Substitute Forms

2.6.2 Application of the Paperwork Reduction Act

2.6.3 Required Explanation to Users

2.6.4 Finding the OMB Number and Paperwork Reduction Act Notice

. There are legal requirements of the Paperwork Reduction Act of 1995 (the Act). Public Law 104-13 requires the following.

OMB approves all IRS tax forms that are subject to the Act.
Each IRS form contains (in the upper right corner) the OMB number, if assigned.
Each IRS form (or its instructions) states why the IRS needs the information, how it will be used, and whether or not the information is required to be furnished to the IRS.

This information must be provided to every user of official or substitute IRS forms or instructions.

. On forms that have been assigned OMB numbers:

All substitute forms must contain in the upper right corner the OMB number that is on the official form, and
The required format is: OMB No. 1545-XXXX (preferred) or OMB # 1545-XXXX (acceptable).

. You must inform the users of your substitute forms of the IRS use and collection requirements stated in the instructions for official IRS forms.

If you provide your users or customers with the official IRS instructions, each form must retain either the Paperwork Reduction Act Notice (or Disclosure, Privacy Act, and Paperwork Reduction Act Notice), or a reference to it as the IRS does on the official forms (usually in the lower left corner of the forms).
This notice reads, in part, “We ask for tax return information to carry out the tax laws of the United States....”

Note. If no IRS instructions are provided to users of your forms, the exact text of the Paperwork Reduction Act Notice (or Disclosure, Privacy Act, and Paperwork Reduction Act Notice) must be furnished separately or on the form.

. The OMB number and the Paperwork Reduction Act Notice, or references to it, may be found printed on an official form (or its instructions). The number and the notice are included on the official paper format and in other formats produced by the IRS.