Part 3 Physical Aspects — Publication 1167

Section 3.1 – General Guidelines for Substitute Forms

3.1.1 General Information

3.1.2 Design

3.1.3 State Tax Information Prohibited

3.1.4 Vertical Alignment of Amount Fields

3.1.5 Attachment Sequence Number

. The official form is the standard. Because a substitute form is a variation from the official form, you should know the requirements of the official form for the year of use before you modify it to meet your needs. To obtain the most frequently used tax forms, go to IRS.gov/Forms .

. Each form must follow the design of the official form as to format arrangement, item caption, line numbers, line references, and sequence.

. Generally, state tax information must not appear on the federal tax return, associated form, or schedule that is filed with the IRS. Exceptions occur when amounts are claimed on, or required by, the federal return (for example, state and local income taxes on Schedule A (Form 1040)).

IF a form is to be... THEN...

manually prepared and the 1. the entry column must have a vertical line or some type official IRS form still has a of indicator in the amount field to separate dollars from separate cents entry field cents, and

the cents column must be at least 0.3 inch wide. computer generated 1. vertically align the amount entry fields where possible, and
use one of the following amount formats. a) 0,000,000. b) 0,000,000.00. computer prepared 1. you may remove the vertical line in the amount field that separates dollars from cents, and
use one of the following amount formats. a) 0,000,000. b) 0,000,000.00.

. Many individual income tax forms have a required “attachment sequence number” located just below the year designation in the upper right corner of the form. The IRS uses this number to indicate the order in which forms are to be attached to the tax return for processing. Some of the attachment sequence numbers may change from year to year.

The following apply to computer-prepared forms.

The sequence number may be printed in no less than 12-point boldface type and centered below the form’s year designation.
The sequence number may also be placed following the year designation for the tax form and separated with an asterisk.

3.1.6 Assembly of Forms

3.1.7 Paid Preparer’s Information and Signature Area

3.1.8 Some Common Reasons for Requiring Changes to Substitute Forms

The actual number may be printed without labeling it the “Attachment Sequence Number.”

. When developing software or forms for use by others, inform your customers/ clients that the order in which the forms are arranged may affect the processing of the package. A return must be arranged in the order indicated below.

IF the form is... THEN the sequence is...

1040 or 1040-SR - Form 1040 or 1040-SR, and schedules and forms in attachment sequence number order. any other tax return (Form - the tax returns, directly associated schedules (Schedule D, etc.), 1120, 1120-S, 1065, 1041, directly associated forms, additional schedules in alphabetical etc.) order, and additional forms in numerical order.

Supporting statements should then follow in the same sequence as the forms they support. Additional information required should be attached last.

In this way, the forms are received in the order in which they must be processed. If you do not send returns to the IRS in order, processing may be delayed.

. On Forms 1040, 1040-SR, and 1120, and any other applicable tax forms, the “Paid Preparer Use Only” area may not be rearranged or relocated. You may, however, add three extra lines to the paid preparer’s address area, and remove the horizontal rules in that area without prior approval.

. Some reasons that substitute form submissions may require changes include the following.

Shading areas incorrectly.
Failing to include a reference to the location of the Paperwork Reduction Act Notice.
Not including parentheses for losses.
Not including “Attach Statement” when appropriate.
Including line references or entry spaces that do not match the official form.
Printing text that is different from the official form.
Altering the jurat (perjury statement).
Having an incorrect OMB number.
Including the IRS catalog number (Cat. No.) on the form.
Failing to include preprinted amounts in entry fields.
Missing IRS source code or NACTP software ID.
Missing 3-letter FFF code on paper Form 1040 from tax software companies that participate in the IRS Free File Program.
Incorrect dimensions.

Section 3.2 – Paper

3.2.1 Paper Content

3.2.2 Paper With Chemical Transfer Properties

3.2.3 Paper and Ink Color

3.2.4 Page Size

. The paper must be:

Chemical wood writing paper that is equal to or better than the quality used for the official form,
At least 18 pound (17″ x 22″, 500 sheets), or
At least 50 pound offset book (25″ x 38″, 500 sheets).

. There are several kinds of paper prohibited for substitute forms. These are:

Carbon-bonded paper, and
Chemical transfer paper except when the following specifications are met.

a. Each ply within the chemical transfer set of forms must be labeled.

b. Only the top ply (ply one and white in color), the one that contains chemical on the back only (coated back), may be filed with the IRS.

Example. A set containing three plies would be constructed as follows: ply one (coated back), “Federal Return, File with IRS”; ply two (coated front and back), “Taxpayer’s copy”; and ply three (coated front), “Preparer’s copy.”

The file designation, “Federal Return, File with IRS” for ply one, must be printed in the bottom right margin (just below the last line of the form) in 12-point boldface type. It is not mandatory, but recommended, that the file designation “Federal Return, File with IRS” be printed in a contrasting ink for visual emphasis.

. It is preferred that the color and opacity of paper substantially duplicate that of the original form. This means that your substitute must be printed in black ink and may be on white paper or on the colored paper the IRS form is printed on. Form 1040 or 1040-SR substitute reproductions may be in black ink without the colored shading. The only exception to this rule is Form 1041-ES, which should be printed with a PMS 100 yellow shading in the color-screened area. This is necessary to assist us in expeditiously separating this form from the very similar Form 1040-ES.

. Substitute or reproduced forms and computer-prepared/-generated substitutes may be the same size as the official form or they may be the standard commercial size (8.5″ x 11″). The thickness of the stock cannot be less than 0.003 inch.

Section 3.3 – Printing

3.3.1 Printing Medium

. The private printing of all substitute tax forms must be by conventional printing processes, photocopying, computer graphics, or similar reproduction processes.

3.3.2 Legibility

3.3.3 Type Font

3.3.4 Print Spacing

3.3.5 Image Size

3.3.6 Title Area Changes

3.3.7 Remove Government Publishing Office (GPO) Symbol and IRS Catalog Number

3.3.8 Printing Single- Page Forms

3.3.9 Photocopy Equipment

3.3.10 Reproductions

. All forms must have a high standard of legibility as to printing, reproduction, and fill-in matter. Entries of taxpayer data may be no smaller than 8 points. The IRS reserves the right to reject those with poor legibility. The ink and printing method used must ensure that no part of a form (including text, graphics, data entries, etc.) develops “smears” or similar quality deterioration. This standard must be followed for any subsequent copies or reproductions made from an approved master substitute form, either during preparation or during IRS processing.

. Many federal tax forms are printed using Helvetica as the basic type font. It is preferred that you use this type font when composing substitute forms.

. Substitute forms should be printed using a 6 lines/inch vertical print option. They should also be printed horizontally in 10-pitch pica (that is, 10 print characters per inch) or 12-pitch elite (that is, 12 print positions per inch).

. The image size of a printed substitute form should be as close as possible to that of the official form. You may omit any text on both computer-prepared and computer-generated forms that is solely instructional.

. To allow a large top margin for marginal printing and more lines per page, the title line(s) for all substitute forms (not including the form’s year designation and sequence number, when present) may be photographically reduced by 40% or reset as one line of type. When reset as one line, the type size may be no smaller than 14 points. You may omit “Department of the Treasury—Internal Revenue Service” and all references to instructions in the form’s title area.

. When privately printing substitute tax forms, the GPO symbol and/or jacket number must be removed. In the same place using the same type size, print the EIN of the printer or designer, or the IRS-assigned source code. (Preferably, this last number should be printed in the lower left area of the first page of each form.) Also, remove the IRS catalog number (Cat. No.) and the recycle symbol if the substitute is not produced on recycled paper.

. Substitute single-page forms should be reproduced the same as IRS single-page forms. Other forms or schedules should not be printed on the back or on blank portions of a single-page form. However, printing instructions on the back or on blank portions of a single-page form is acceptable.

. The IRS does not undertake to approve or disapprove the specific equipment or process used in reproducing official forms. Photocopies of forms must be entirely legible and satisfy the conditions stated in this and other revenue procedures.

. Reproductions of official forms and substitute forms that do not meet the requirements of this revenue procedure may not be filed instead of the official forms. Illegible photocopies are subject to being returned to the filer for resubmission of legible copies.

3.3.11 Removal of Instructions

. Generally, you may remove references to instructions. No prior approval is needed. However, in some instances, you may be requested to include references to instructions.

Exception. The words “For Paperwork Reduction Act Notice, see separate instructions” must be retained, or a similar statement indicating the location of the Notice must be provided on each form.

Section 3.4 – Margins

3.4.1 Margin Size

3.4.2 Marginal Printing

. The format of a reproduced tax form when printed on the page must have margins on all sides at least as large as the margins on the official form. This allows room for IRS employees to make necessary entries on the form during processing.

A 0.5-inch to 0.25-inch margin must be maintained across the top, bottom, and both sides of all substitute forms.
The marginal, perforated strips containing pin-fed holes must be removed from all forms prior to filing with the IRS.

. Prior approval is not required for the marginal printing allowed when printed on an official form or on a photocopy of an official form.

With the exception of the actual tax return forms (for example, Forms 1040, 1040-SR, 1120, 940, 941, etc.), you may print in the left vertical margin and in the left half of the bottom margin.
Printing is never allowed in the top right margin of the tax return form (for example, Forms 1040, 1040-SR, 1120, 940, 941, etc.). The IRS uses this area to imprint a Document Locator Number for each return. There are no exceptions to this requirement.

Section 3.5 – Miscellaneous Information for Substitute Forms

3.5.1 Filing Substitute Forms

. To be acceptable for filing, a substitute form must print out in a format that will allow the filer to follow the same instructions that accompany official forms. The form must be legible, must be on the appropriately sized paper, and must include a jurat (perjury statement) where one appears on the published form.

3.5.2 Caution to Software Publishers

3.5.3 Caution to Producers of Software Packages

3.5.4 Programming to Print Forms

. The IRS has received returns produced by software packages with approved output where either the form heading was altered or the lines were spaced irregularly. This produces an illegible or unrecognizable return or a return with the wrong number of pages. While many of these problems are caused by individual printer differences, they may delay input of return data and, in some cases, generate correspondence to the taxpayer. Therefore, in the instructions to the purchasers of your product, both individual and professional, stress that their returns will be processed more efficiently if they are properly formatted. This includes:

Having the correct form numbers, 6-digit form identifying numbers, and titles at the top of the returns; and
Submitting the same number of pages as if the form were an official IRS form with the line items on the proper pages.

. If you are producing a software package that generates name and address data onto the tax return, do not, under any circumstances, program either the IRS preprinted check digits or a practitioner-derived name control to appear on any return prepared and filed with the IRS.

. Whenever applicable:

Use only the following label information format for single filers: JOHN Q. DOE 000 OAK DRIVE HOMETOWN, STATE 00000;
Use only the following label information format for joint filers: JOHN Q. DOE MARY Q. DOE 000 OAK DRIVE HOMETOWN, STATE 00000; and
Use “0” for number values and “X” for alpha characters entered in data entry fields as dummy copy.