Part 6 Exhibits

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Section 6.1 – Exhibits of Forms in This Revenue Procedure

6.1.1 Purpose

6.1.2 Guidelines

6.2 Exhibits

. Exhibits A through FF illustrate some of the specifications that were discussed earlier in this revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been reduced in size.

Generally, the illustrated dimensions apply to all like forms. For example, Exhibit E shows 11.00 inches from the top edge to the bottom edge of Form 1098-E and 0.85 inch between the bottom rule of the top form and the top rule of the second form on the page. These dimensions apply to all forms that are printed 3-to-a-page.

Exhibit B contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms are 4.5 inches in height within the border lines.

Exhibit E contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms are 2.84 inches in height within the border lines.

The printed area of all forms is 7.3 inches wide.

All of the exhibits in this publication were updated to include all of the 2026 revisions for those forms that have been revised.

. Keep in mind the following guidelines when printing substitute forms.

• Closely follow the specifications to avoid delays in processing the forms.

• Always use the specifications as outlined in this revenue procedure and illustrated in the exhibits.

• Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form. This will be inconsistent with the specifications.

. The following exhibits provide specifications for the forms listed in Section 1.1.2 . Exhibits A, B and E contain the general measurements for all of the forms. The remaining exhibits represent the images and may contain unique measurements as required by the forms.

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