Part 5 Requirements — Publication 1167

Section 5.1 – Tax Returns (Forms 1040, 1040-SR, 1120, etc.)

5.1.1 Acceptable Forms

. Tax return forms (such as Forms 1040, 1040-SR, and 1120) require a signature and establish tax liability. Computer-generated versions are acceptable under the following conditions.

These substitute forms must be printed on plain white paper.
Substitute forms 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 published form as closely as possible. Condensed text and abbreviations will be considered on a case-by-case basis. Caution. All jurats (perjury statements) must be reproduced verbatim. No text can be added, deleted, or changed in meaning.
Various computer graphic print media such as laser printing, inkjet printing, etc., may be used to produce the substitute forms.
The substitute form must be the same number of pages and contain the same text on the lines as the official form.
All substitute forms must be submitted for approval prior to their original use. You do not need approval for a substitute form if its only

5.1.2 Prohibited Forms

5.1.3 Changes Permitted to Form 1040

5.1.4 Other Changes Not Listed

change is the preprinted year and you had received a prior-year approval letter. Exception. If the approval letter specifies a one-time exception for your form, the next year’s form must be approved.

. The following are prohibited.

Computer-generated tax forms (for example, Form 1040, 1040-SR, etc.) on lined or color-barred paper.
Tax forms that differ from the official IRS forms in a manner that makes them nonstandard or unable to process.

. Certain changes (listed in Section 5.2 ) are permitted to the graphics of the form without prior approval, but these changes apply only to acceptable preprinted forms. Changes not requiring prior approval are good only for the annual filing period, which is the current tax year. Such changes are valid in subsequent years only if the official form does not change.

. All changes not listed in Section 5.2 require approval from the IRS before the form can be filed.

Section 5.2 – Changes Permitted to Graphics (Form 1040 or 1040-SR)

5.2.1 Adjustments

5.2.2 Name and Address Area

5.2.3 Required Format

. You may make minor vertical and horizontal spacing adjustments to allow for computer or word-processing printing. This includes widening the amount columns or tax entry areas if the adjustments comply with other provisions stated in revenue procedures. No prior approval is needed for these changes. Schedules 1–3 cannot be combined for filing purposes. For the client copy of the return, the numbered schedules may be printed two to a page (for example, Schedule 3 below Schedule 2, if both are completed as part of the return). If numbered schedules are combined on the client copy, it must include a statement that it is “Not for Filing.”

. The horizontal rules and instructions within the name and address area may be removed and the entire area left blank. No line or instruction can remain in the area. The heavy-ruled border (when present) that outlines the name, address area, and SSN must not be removed, relocated, expanded, or contracted.

. When the name and address area is left blank, the following format must be used when printing the taxpayer’s name and address.

1st name line (35 characters maximum).
2nd name line (35 characters maximum).
In-care-of name line (35 characters maximum).
City, state (25 characters maximum), one blank character, and ZIP code.

5.2.4 Conventional Name and Address Data

5.2.5 SSN and EIN Area

5.2.6 Entering Cents

5.2.7 Changes to Lines

. When there is no in-care-of name line, the name and address will consist of only three lines (single filer) or four lines (joint filer).

Example of joint filer. Name and address (joint filer) with no in-care-of name line:

JOHN Q. DOE MARY Q. DOE 000 ANYWHERE ST., APT. 000 ANYTOWN, STATE 00000

Example of in-care-of name line. Name and address (single filer) with in-care-of name line:

JOHN Q. DOE C/O JOHN R. DOE 0000 SOMEWHERE AVE. SAMETOWN, STATE 00000

. The broken vertical lines separating the format arrangement of the SSN/EIN may be removed. When the vertical lines are removed, the SSN and EIN formats must be 000-00-0000 or 00-0000000, respectively.

You may remove the vertical rule that separates the dollars from the cents if it is still included on the official IRS form.
All entries in the amount column should have a decimal point following the whole dollar amounts whether or not the vertical line that separates the dollars from the cents is present.
You may omit printing the cents, but all amounts entered on the form must follow a consistent format. You are strongly urged to round off the figures to whole dollar amounts, following the official form instructions.
When several amounts are added together, the total should be rounded off after addition (that is, individual amounts should not be rounded off for computation purposes).
When printing money amounts, you must use one of the following formats: (a) 0,000,000; or (b) 0,000,000.00.
When there is no entry for a line, leave the line blank.

. No prior approval is needed for the following changes (for use with computer-prepared forms only). Specific line numbers in the following headings may have changed due to tax law changes.

5.2.8 Dependents on Form 1040

5.2.9 Other Lines

5.2.10 Form 1040 – Tax

5.2.11 Color Screening

5.2.12 Other Changes Prohibited

. The vertical lines separating columns (1) through (4) may be removed. The captions may be shortened to allow a one-line caption for each column.

. Any other line with text that takes up two or more vertical lines may be compressed to one line by using contractions, etc., and by removing instructional references.

. You may change the line caption to read “Tax” and computer print the words “Total includes tax from” and either “Form(s) 8814” or “Form 4972” or “962 election.” If both forms are used, print both form numbers. This specific line number may have changed.

. It is not necessary to duplicate the color screening used on the official form. A substitute Form 1040 or 1040-SR may be printed in black and white only with no color screening.

. No other changes to the Form 1040 or 1040-SR graphics are permitted without prior approval except for the removal of instructions and references to instructions.