Reprinted from IR Bulletin 2025-44

Revenue

Procedure

2025-27

Reprinted from IR Bulletin 2025-44

Dated October 27, 2025

Publication 1167

General Rules and

Specifications for Substitute

Forms and Schedules

Publication 1167 (Rev. 10-2025)

Catalog Number 47013F

www.irs.gov

NOTE. This revenue procedure will be reproduced as the next revision of IRS

Publication 1167, General Rules and Specifications for Substitute Forms and

Schedules.

Rev. Proc. 2025-27

TABLE OF CONTENTS

Part 1 – INTRODUCTION TO SUBSTITUTE FORMS

Section 1.1 – Overview of Revenue Procedure 2025-27 . . . . . . . . . . . . . . . . . . . . . . . 1

Section 1.2 – IRS Contacts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Section 1.3 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Section 1.4 – Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Section 1.5 – Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Part 2 – GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS

Section 2.1 – General Specifications for Approval . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Section 2.2 – Highlights of Permitted Changes and Requirements . . . . . . . . . . . . . . . . 8

Section 2.3 – Vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Section 2.4 – Restrictions on Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Section 2.5 – Guidelines for Obtaining IRS Approval . . . . . . . . . . . . . . . . . . . . . . . 11

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

Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Part 3 – PHYSICAL ASPECTS AND REQUIREMENTS

Section 3.1 – General Guidelines for Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . 16

Section 3.2 – Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Section 3.3 – Printing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Section 3.4 – Margins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Section 3.5 – Miscellaneous Information for Substitute Forms . . . . . . . . . . . . . . . . . 20

Part 4 – ADDITIONAL RESOURCES

Section 4.1 – Guidance From Other Revenue Procedures . . . . . . . . . . . . . . . . . . . . . 21

Section 4.2 – Electronic Tax Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Part 5 – REQUIREMENTS FOR SPECIFIC TAX RETURNS

Section 5.1 – Tax Returns (Forms 1040, 1040-SR, 1120, etc.) . . . . . . . . . . . . . . . . . . 22

Section 5.2 – Changes Permitted to Graphics (Form 1040 or 1040-SR) . . . . . . . . . . . 23

Part 6 – FORMAT AND CONTENT OF SUBSTITUTE RETURNS

Section 6.1 – Acceptable Formats for Substitute Forms and Schedules . . . . . . . . . . . . 25

Section 6.2 – Additional Instructions for All Forms . . . . . . . . . . . . . . . . . . . . . . . . 26

Part 7 – MISCELLANEOUS FORMS AND PROGRAMS

Section 7.1 – Specifications for Substitute Schedules K-1 . . . . . . . . . . . . . . . . . . . . 29

Section 7.2 – Guidelines for Substitute Forms 8655 . . . . . . . . . . . . . . . . . . . . . . . . 35

Section 7.3 – Guidelines for Substitute Image Character Recognition (ICR) Forms . . . . 36

Part 8 – ADDITIONAL INFORMATION

Section 8.1 – Forms for Electronically Filed Returns . . . . . . . . . . . . . . . . . . . . . . . 38

Section 8.2 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

Section 8.3 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

Part 1

Introduction to Substitute Forms

Purpose

Section 1.1 – Overview of Revenue Procedure 2025-27

1.1.2

Unique Forms

.

Certain unique specialized forms require the use of other publications that

supplement this publication. See Part 4.

1.1.3

Scope

.

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.

Scope

Forms

.

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.

Unique

1.1.1

Purpose

Procedure

Revenue

This

by

Covered

Forms

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.

1.1.4

Forms Covered

by This Revenue

Procedure

.

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

•

•

•

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.

Procedure

Revenue

This

by

Covered

Not

Forms and schedules relating to partnerships, exempt organizations,

and employee plans.

Forms

•

•

•

IRS tax forms and their related schedules.

1.1.5

Forms Not

Covered by This

Revenue

Procedure

.

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.

1

•

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.

Procedure

Revenue

This

by

Covered

Not

Information

Other

Forms developed outside the IRS.

1.1.6

Other

Information Not

Covered by This

Revenue

Procedure

.

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).

Forms

Substitute

Send

To

Where

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.

Form

Office and Address

5500

Check EFAST2 information at the Department of

Labor website at EFAST.dol.gov.

Internal Revenue Service

Attn: Jason Lane

3211 S. Northpointe Dr.

Santa Fe Bldg. Rm 3007

Fresno, CA 93725

Jason.L.Lane@irs.gov

scrips@irs.gov

Software developer vouchers (see Sections

2.3.7–2.3.9)

ACA Forms 1094-B, 1095-B, 1094-C, and

1095-C (for more information, see Pub.

5223), and Schedule K-1 forms must be

emailed for scannability testing.

2

Form

Schedule K-1 2-D bar-coded forms

All others covered by this publication (see

Section 1.1.4)

Office and Address

For mailing addresses for sending Schedule K-1

2-D bar-coded forms for testing, see Section 7.1.6.

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

substituteforms@irs.gov

New

What’s

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.

Form

Substitute

Section 1.4 – Definitions

1.4.2

Printed/

Preprinted Form

.

A form produced using conventional printing processes or a printed form that

has been reproduced by photocopying or a similar process.

1.4.3

Preprinted PinFed Form

.

A printed form that has marginal perforations for use with automated and

high-speed printing equipment.

1.4.4

ComputerPrepared

Substitute Form

.

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.

1.4.5

ComputerGenerated

Substitute Tax

Return or Form

.

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.

Form

Pin-Fed

Form

Substitute

Form

or

Return

Tax

Substitute

Computer-Generated

Computer-Prepared

Preprinted

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.

Printed/Preprinted

1.4.1

Substitute Form

Form

Prepared

Manually

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

1.4.6

Manually

Prepared Form

.

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.

3

Graphics

.

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

1.4.9

Supporting

Statement

(Supplemental

Schedule)

.

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.

Schedule)

(Supplemental

Statement

Supporting

Form

1.4.8

Acceptable

Reproduced

Form

Reproduced

.

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.

Acceptable

1.4.7

Graphics

Terms

Form

Specific

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.

1.4.11

Format

1.4.12

Sequence

.

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

1.4.13

Line Reference

.

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.

1.4.14

Item Caption

.

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

1.4.15

Data Entry Field

.

Designated areas for the entry of data such as dollar amounts, quantities,

responses, and checkboxes.

1.4.16

Advance Draft

.

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.

1.4.17

Approval

.

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.

Sequence

Format

1.4.10

Specific Form

Terms

Reference

Caption

Field

Entry

Draft

Approval

Advance

Data

Item

Line

.

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.

4

(NACTP)

Processors

Tax

Computerized

of

Association

National

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.

Procedure

Revenue

This

of

Stipulation

Important

Section 1.5 – Agreement

.

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.

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.

Stipulations

•

and

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.

Policy

•

Response

1.5.1

Important

Stipulation of

This Revenue

Procedure

1.5.2

Response Policy

and Stipulations

.

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.

5

•

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.

Part 2

General Guidelines for Submissions and Approvals

Overview

Section 2.1 – General Specifications for Approval

2.1.2

Email

Submissions

.

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.

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.

Email

2.1.1

Overview

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.

6

•

•

•

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:

Process

the

Expediting

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.

•

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.

Include an accompanying statement identifying most, if not all, of the

deviations your substitute forms may have from the official IRS

versions.

Schedules

2.1.3

Expediting the

Process

Return

the

With

Submitted

Be

Must

That

.

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.

Schedules

2.1.5

Examples of

Schedules That

Must Be

Submitted With

the Return

of

.

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.

Examples

2.1.4

Schedules

7

Separately

Submitted

Be

Can

That

Schedules

of

Examples

Forms

Unapproved

of

.

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.

Distribution

2.1.7

Use and

Distribution of

Unapproved

Forms

and

.

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.

Use

2.1.6

Examples of

Schedules That

Can Be

Submitted

Separately

Forms

IRS

Reproducing

of

Methods

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.

Overview

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.

8

Specifications

Line

Scan

2.3.2

Scan Line

Specifications

.

NNNNNNNNN AA

XXXX NN

N NNNNNN

NNN

A

B

C

D

E

F

G

Social Security Number/Employer Identification Number/Individual Taxpayer

Identification Number/Adoption Taxpayer Identification Number (SSN/EIN/

ITIN/ATIN) has 9 numeric (N) spaces.

Check Digits have 2 alpha (A) spaces.

Name Control has 4 alphanumeric (X) spaces.

Master File Tax (MFT) Code has 2 numeric (N) spaces (see Section 2.3.3).

Taxpayer Identification Number (TIN) Type has 1 numeric (N) space (see

Section 2.3.4).

Tax Period has 6 numeric (N) spaces in year/month format (YYYYMM).

Transaction Code has 3 numeric (N) spaces.

Item:

A.

B.

C.

D.

E.

Code

MFT

F.

G.

.

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

•

•

•

•

•

•

•

•

•

TIN

2.3.3

MFT Code

.

Type Number for:

Form 1040 (family) and Form 4868 – 0; and

Forms 940, 941, 943, 944, 945, 1041-V, and 2290 – 2.

Size

•

•

Voucher

2.3.4

TIN Type

Weight

.

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.

Paper

2.3.6

Print and Paper

Weight

and

.

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.

Print

2.3.5

Voucher Size

9

Developers

Software

for

Specifications

2.3.7

Specifications for

Software

Developers

.

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.

•

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.

•

•

•

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.

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.

Positions

Line

Specific

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.

2.3.8

Specific Line

Positions

.

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

Taxpayer Address, Apt.

Taxpayer City, State, ZIP

Foreign Country Name

Foreign Province/County

Foreign Postal Code

56

57

58

59

60

60

6

6

6

6

6

26

36

36

36

36

17

16

41

41

41

41

22

41

Line Specifications for

Mail-To Data:

Mail Name

Mail Address

Mail City, State, ZIP

56

57

58

43

43

43

38

38

38

80

80

80

Line Specifications for:

Scan Line

63

26

n/a

n/a

10

Approval

Get

To

How

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).

Forms

Tax

Substitute

for

Suitable

Forms

to

Do

Cannot

You

What

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.

Requirements

Basic

Section 2.5 – Guidelines for Obtaining IRS Approval

Drafts

Advance

on

.

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.

Based

2.5.2

Conditional

Approval Based

on Advance

Drafts

Approval

.

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.

Conditional

2.5.1

Basic

Requirements

11

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.

Procedures

Submission

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.

Offices

•

Approving

2.5.3

Submission

Procedures

etc.

Programs,

Software

.

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.

of

2.5.5

IRS Review of

Software

Programs, etc.

Review

.

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.

IRS

2.5.4

Approving

Offices

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.

12

Substitutes

Proposed

Send

To

When

2.5.7

Accompanying

Statement

.

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.

Statement

.

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.

Accompanying

2.5.6

When To Send

Proposed

Substitutes

Notice

Approval/Nonapproval

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.

2.5.8

Approval/

Nonapproval

Notice

.

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.

Approval

of

Duration

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.

2.5.9

Duration of

Approval

.

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.

Change

Approved

an

of

Use

Continued

Limited

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.

2.5.10

Limited

Continued Use of

an Approved

Change

.

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.

13

Required

Not

Is

Approval

When

2.5.11

When Approval

Is Not Required

.

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.

Copies

Required

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.

2.5.13

Requestor’s

Responsibility

.

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:

Responsibility

.

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.

Requestor’s

2.5.12

Required Copies

•

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.

Code

Using the prescribed print paper, font size, legibility, state tax data

deletion, etc.; and

Source

•

2.5.14

Source Code

.

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.

14

Forms

Substitute

All

for

Requirements

OMB

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

Substitute Forms

2.6.1

OMB

Requirements

for All Substitute

Forms

.

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.

Act

Reduction

Paperwork

the

of

Application

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

forms or instructions.

.

On forms that have been assigned OMB numbers:

The required format is: OMB No. 1545-XXXX (preferred) or OMB #

1545-XXXX (acceptable).

Users

•

to

All substitute forms must contain in the upper right corner the OMB

number that is on the official form, and

Explanation

•

Required

2.6.2

Application of

the Paperwork

Reduction Act

2.6.3

Required

Explanation to

Users

.

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....”

Notice

Act

Reduction

Paperwork

and

Number

OMB

the

Finding

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.

2.6.4

Finding the

OMB Number

and Paperwork

Reduction Act

Notice

.

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.

15

Part 3

Physical Aspects and Requirements

Information

General

Section 3.1 – General Guidelines for Substitute Forms

.

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.

3.1.2

Design

.

Each form must follow the design of the official form as to format arrangement,

item caption, line numbers, line references, and sequence.

3.1.3

State Tax

Information

Prohibited

.

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)).

3.1.4

Vertical

Alignment of

Amount Fields

.

Prohibited

Information

Tax

Fields

Amount

of

Alignment

Vertical

State

Design

3.1.1

General

Information

IF a form is to be...

THEN...

manually prepared and the 1.

official IRS form still has a

separate cents entry field

2.

computer generated

1.

2.

computer prepared

1.

Number

Sequence

Attachment

2.

the entry column must have a vertical line or some type

of indicator in the amount field to separate dollars from

cents, and

the cents column must be at least 0.3 inch wide.

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.

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.

3.1.5

Attachment

Sequence

Number

.

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.

16

Forms

of

The actual number may be printed without labeling it the “Attachment

Sequence Number.”

Assembly

•

3.1.6

Assembly of

Forms

.

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.

• the tax returns, directly associated schedules (Schedule D, etc.),

directly associated forms, additional schedules in alphabetical

order, and additional forms in numerical order.

any other tax return (Form

1120, 1120-S, 1065, 1041,

etc.)

Supporting statements should then follow in the same sequence as the forms

they support. Additional information required should be attached last.

Area

Signature

and

Information

Preparer’s

Paid

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.

Forms

Substitute

to

Changes

Requiring

for

.

Some reasons that substitute form submissions may require changes include the

following.

Reasons

3.1.8

Some Common

Reasons for

Requiring

Changes to

Substitute Forms

Common

.

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

3.1.7

Paid Preparer’s

Information and

Signature Area

•

•

Shading areas incorrectly.

•

•

•

Not including parentheses for losses.

•

•

•

•

•

•

•

Printing text that is different from the official form.

•

Failing to include a reference to the location of the Paperwork

Reduction Act Notice.

Not including “Attach Statement” when appropriate.

Including line references or entry spaces that do not match 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.

17

Content

Paper

Section 3.2 – Paper

.

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

Properties

Transfer

Chemical

With

At least 50 pound offset book (25″ x 38″, 500 sheets).

Paper

3.2.1

Paper Content

3.2.2

Paper With

Chemical

Transfer

Properties

.

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

1.

Carbon-bonded paper, and

2.

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.

Color

Ink

and

Paper

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.

3.2.4

Page Size

.

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.

Size

.

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.

Page

3.2.3

Paper and Ink

Color

Medium

Printing

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.

18

Legibility

3.3.3

Type Font

.

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.

3.3.4

Print Spacing

.

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).

3.3.5

Image Size

.

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.

3.3.6

Title Area

Changes

.

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.

3.3.7

Remove

Government

Publishing Office

(GPO) Symbol

and IRS Catalog

Number

.

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.

3.3.8

Printing SinglePage Forms

.

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.

3.3.9

Photocopy

Equipment

.

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.

3.3.10

Reproductions

.

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.

Spacing

Size

Changes

Area

Number

Catalog

IRS

and

Symbol

(GPO)

Office

Publishing

Government

Forms

Single-Page

Equipment

Reproductions

Photocopy

Printing

Remove

Title

Image

Print

Font

.

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.

Type

3.3.2

Legibility

19

Instructions

of

Removal

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.

Size

Margin

Section 3.4 – Margins

.

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.

Printing

•

Marginal

3.4.1

Margin Size

3.4.2

Marginal

Printing

.

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.

Forms

Substitute

Filing

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.

20

Publishers

Software

to

Caution

.

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:

Packages

Software

Submitting the same number of pages as if the form were an official

IRS form with the line items on the proper pages.

of

•

Producers

Having the correct form numbers, 6-digit form identifying numbers,

and titles at the top of the returns; and

to

•

Caution

3.5.2

Caution to

Software

Publishers

Forms

.

Whenever applicable:

Print

3.5.4

Programming to

Print Forms

to

.

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.

Programming

3.5.3

Caution to

Producers of

Software

Packages

•

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.

Part 4

Additional Resources

General

Section 4.1 – Guidance From Other Revenue Procedures

4.1.1

General

.

The IRS publications listed below provide guidance for substitute tax forms not

covered in this revenue procedure. These publications are available on the IRS

website. Use the publication number listed below to search for the requested

document.

•

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

and W-3.

•

Pub. 1179, General Rules and Specifications for Substitute Forms

1096, 1098, 1099, 5498, and Certain Other Information Returns.

21

•

Pub. 1223, General Rules and Specifications for Substitute Forms

W-2c and W-3c.

•

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.

•

Pub. 5223, General Rules and Specifications for Affordable Care Act

Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C.

Website

IRS

The

Section 4.2 – Electronic Tax Products

4.2.1

The IRS Website

.

Copies of tax forms and their instructions, publications, fillable forms, and

prior-year forms and publications may be found on the IRS website at

IRS.gov/Forms.

Draft forms and instructions may be found at IRS.gov/DraftForms.

Instructions

and

Forms

Ordering

and

Requirements

System

Other tax-related information may be found at IRS.gov.

4.2.2

System

Requirements

and Ordering

Forms and

Instructions

.

For system requirements, contact the National Technical Information Service

(NTIS) at NTIS.gov. Prices are subject to change.

You can order IRS forms and other tax material at IRS.gov/OrderForms.

Part 5

Requirements for Specific Tax Returns

Forms

Acceptable

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.

•

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

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.

22

Forms

Prohibited

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.

1040

Tax forms that differ from the official IRS forms in a manner that

makes them nonstandard or unable to process.

Form

•

to

Computer-generated tax forms (for example, Form 1040, 1040-SR,

etc.) on lined or color-barred paper.

Permitted

•

Changes

5.1.2

Prohibited

Forms

Listed

.

All changes not listed in Section 5.2 require approval from the IRS before the

form can be filed.

Not

5.1.4

Other Changes

Not Listed

Changes

.

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.

Other

5.1.3

Changes

Permitted to

Form 1040

Adjustments

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

5.2.3

Required Format

.

When the name and address area is left blank, the following format must be

used when printing the taxpayer’s name and address.

Format

Required

Area

.

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.

Address

5.2.2

Name and

Address Area

and

.

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.”

Name

5.2.1

Adjustments

•

•

•

•

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.

23

Data

Address

and

Name

Conventional

5.2.4

Conventional

Name and

Address Data

.

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:

Area

EIN

and

SSN

JOHN Q. DOE

C/O JOHN R. DOE

0000 SOMEWHERE AVE.

SAMETOWN, STATE 00000

5.2.6

Entering Cents

.

Cents

.

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.

Entering

5.2.5

SSN and EIN

Area

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.

Lines

•

to

You may remove the vertical rule that separates the dollars from the

cents if it is still included on the official IRS form.

Changes

•

5.2.7

Changes to Lines

.

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.

24

1040

Form

on

Dependents

5.2.9

Other Lines

.

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.

5.2.10

Form 1040 – Tax

.

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.

5.2.11

Color Screening

.

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.

5.2.12

Other Changes

Prohibited

.

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.

Tax

–

1040

Screening

Prohibited

Changes

Other

Color

Form

Lines

.

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.

Other

5.2.8

Dependents on

Form 1040

Part 6

Format and Content of Substitute Returns

Formats

Acceptable

of

Use

and

Exhibits

Section 6.1 – Acceptable Formats for Substitute Forms and Schedules

.

Exhibit A is an acceptable format for Form 1040-ES.

•

If your computer-generated Form 1040-ES appears exactly like Exhibit

A, no prior authorization is needed.

•

You may computer-generate forms not shown here, but you must

design them by following the manner and style discussed in Part 3.

•

Take care to observe the other requirements and conditions in this

revenue procedure. The IRS encourages the submission of all proposed

forms covered by this revenue procedure.

Instructions

6.1.1

Exhibits and Use

of Acceptable

Formats

6.1.2

Instructions

.

The format of each substitute form or schedule must follow the format of the

official form or schedule as to item captions, line references, line numbers,

sequence, form arrangement and format, etc. Basically, try to make the form

look like the official one, with readability and consistency being primary factors.

You may use periods and/or other similar special characters to separate the

various parts and sections of the form. Do not use alpha or numeric characters

for these purposes. All line numbers and items must be printed even though an

amount is not entered on the line.

25

Numbers

Line

6.1.3

Line Numbers

.

When a line on an official form is designated by a number or a letter, that

designation (reference code) must be used on a substitute form. The reference

code must be printed to the left of the text of each line and immediately

preceding the data entry field, even if no reference code precedes the data entry

field on the official form. If an entry field contains multiple lines and shows the

line references once on the left and right sides of the form, use the same number

of line references on the substitute form.

Points

Decimal

In addition, the reference code that is immediately before the data field must

either be followed by a period or enclosed in parentheses. There must also be at

least two blank spaces between the period or the right parenthesis and the first

digit of the data field. (See Section 6.1.4.)

6.1.4

Decimal Points

.

A decimal point (a period) should be used for each money amount regardless of

whether the amount is reported in dollars and cents or in whole dollars, or

whether or not the vertical line that separates the dollars from the cents is

present. The decimal points must be vertically aligned when possible.

5a.

5b.

5c.

000.00

(5a)

(5b)

(5c)

000.00

000.00

Forms

000.00

Multi-Page

Example.

5 State and local taxes

a State and local income taxes.....................

b State and local real estate taxes................

c State and local personal property taxes....

or

a State and local income taxes.....................

b State and local real estate taxes................

c State and local personal property taxes....

6.1.5

Multi-Page

Forms

.

When submitting a multi-page form, send all its pages in the same package. If

you will not be producing certain pages, note that in your cover letter.

Symbols

Identifying

and

Numbers

Control

Internal

Own

Your

of

Use

Section 6.2 – Additional Instructions for All Forms

6.2.1

Use of Your Own

Internal Control

Numbers and

Identifying

Symbols

.

You may show the computer-prepared internal control numbers and identifying

symbols on the substitute form if using such numbers or symbols is acceptable

to the taxpayer and the taxpayer’s representative. Such information must not be

printed in the top 0.5-inch clear area of any form or schedule requiring a

signature. Except for the actual tax return form (Forms 1040, 1040-SR, 1120,

940, 941, etc.), you may print in the left vertical and bottom left margins. The

bottom left margin you may use extends 3.5 inches from the left edge of the

form. You may print internal control numbers in place of the removed IRS

catalog number.

26

Substitutes

Computer-Prepared

on

Code)

(Source

Number

ID

Software

Required

6.2.2

Required

Software ID

Number (Source

Code) on

ComputerPrepared

Substitutes

.

In the February 2009 Government Accountability Office (GAO) report, “Many

Taxpayers Rely on Tax Software and IRS Needs to Assess Associated Risks”

(GAO-09-297), the GAO recommended that the IRS require a software

identification number on all individual returns to specifically identify the

software package used to prepare each tax return. The IRS already has this

capability for all e-filed returns. In addition, many tax preparation software

firms already print an IRS-issued 3-letter source code on paper returns that are

generated by their individual tax software. This source code was assigned when

the firms were seeking substitute-forms approval under this publication.

In order to follow this GAO recommendation, the IRS will require that all tax

preparation software firms include the 3-letter source code on all paper tax

returns created by their individual tax preparation software. The many firms that

currently have and display their source codes on paper returns generated from

their software should continue to do so, and no change is necessary.

We have reviewed all software companies that passed Assurance Testing System

(ATS) testing last filing season and have determined that some firms do not

currently have source codes. To save you the burden of contacting us and for

your convenience, we have assigned source codes to those firms.

You should program your source code to be placed in the bottom left-hand

corner of page one of each paper form that will be generated by your individual

tax return package. You do not need to apply for a new source code annually.

If you already use a 3-letter source code and we have issued you one in error,

you are unsure if you were ever issued one, or you have other questions or

concerns, you may contact Tax Forms and Publications Special Services Section

at substituteforms@irs.gov.

The IRS requires tax preparation software firms that participate in the IRS Free

File Program include the 3-letter FFF code on all paper Form 1040 returns

created by their individual tax preparation software.

If you participate in the IRS Free File Program, you should program the 3-letter

FFF code to be placed in the bottom left-hand corner of the first page of each

paper Form 1040 that will be generated by your individual tax return package.

The 3-letter FFF code and the 3-letter source code should be placed next to each

other for consistency. If placing the 3-letter FFF code and the 3-letter source

code next to each other is not possible, then above or below will be acceptable.

etc.

Lines,

Captions,

for

Descriptions

Example. The 3-letter FFF code and the 3-letter source code could be

BCA-FFF or BCA FFF. A dash or a space is needed to separate the 3-letter FFF

code and the 3-letter source code.

6.2.3

Descriptions for

Captions, Lines,

etc.

.

Descriptions for captions, lines, etc., appearing on the substitute forms may be

limited to one print line by using abbreviations and contractions, and by

omitting articles, prepositions, etc. However, sufficient keywords must be

retained to permit ready identification of the caption, line, or item.

27

Totals

Final

Determining

Prohibited

Is

Intermingling

Form

.

Showing more than one form or schedule on the same printout page is

prohibited. Both sides of the paper may be used for multi-page forms, but it is

unacceptable to intermingle forms.

Official

6.2.6

Intermingling Is

Prohibited

the

.

Text on the official form, which is solely instructional (for example, “See

instructions,” etc.), may generally be omitted from the substitute form.

on

6.2.5

Instructional

Text on the

Official Form

Text

.

Explanatory detail and/or intermediate calculations for determining final line

totals may be included on the substitute form. Preferably, such calculations

should be submitted in the form of a supporting statement. If intermediate

calculations are included on the substitute form, the line on which they appear

may not be numbered or lettered. Intermediate calculations may not be printed

in the right column. This column is reserved only for official numbered and

lettered lines that correspond to the ones on the official form. Generally, you

may choose the format for intermediate calculations or subtotals on supporting

statements to be submitted.

Instructional

6.2.4

Determining

Final Totals

Substitutes

Identifying

For instance, Schedule E can be printed on both sides of the paper because the

official form is multi-page, with page 2 continued on the back. However, do not

print Schedule E on the front page and Schedule SE on the back page, or

Schedule A on the front and Form 8615 on the back, etc. Both pages of a

substitute form must match the official form. The back page may be left blank if

the back page of the official form contains only the instructions.

6.2.8

Negative

Amounts

.

Negative (or loss) amount entries should be enclosed in brackets or parentheses

or include a minus sign. This assists in accurate computation and input of form

data. The IRS preprints parentheses in negative data fields on many official

forms. These parentheses should be retained or inserted on printouts of affected

substitute forms.

Amounts

.

Identify all computer-prepared substitutes clearly. Print the form designation 0.5

inch from the top margin and 1.5 inches from the left margin. Print the title

centered on the first line of print. Print the tax year and, where applicable, the

sequence number on the same line 0.5 inch to 1 inch from the right margin.

Include the taxpayer’s name and SSN on all forms and attachments. Also, print

the OMB number as reflected on the official form.

Negative

6.2.7

Identifying

Substitutes

28

Part 7

Miscellaneous Forms and Programs

1120-S

and

1065,

1041,

Forms

Accompany

That

K-1

Schedules

for

Requirements

Section 7.1 – Specifications for Substitute Schedules K-1

7.1.1

Requirements

for Schedules

K-1 That

Accompany

Forms 1041,

1065, and 1120-S

.

Because of significant changes to improve processing, prior approval is now

required for substitute Schedules K-1 that accompany Form 1041 (for estates

and trusts), Form 1065 (for partnerships), or Form 1120-S (for S corporations).

Substitute Schedules K-1 should be as close as possible to exact replicas of the

official IRS schedules and follow the same process for submitting other

substitute forms and schedules. Before releasing their substitute forms, software

vendors are responsible for making any subsequent changes that have been

made to the final official IRS forms after the draft forms have been posted.

Submit substitute Schedule K-1 forms, in PDF format, to scrips@irs.gov for

scannability acceptance. Schedule K-1 forms that require testing do not need to

be mailed to the Program. You must include information on the substitute forms

that can be tested. This information should be dummy information. Use an “X”

for alpha characters and “0” for numbers. The IRS will review and provide

feedback of any changes needed so that your forms can be recognized correctly.

Include the 6-digit form ID code in the upper right of Schedules K-1 of Forms

1041, 1065, and 1120-S. Allow at least 0.25 inch of white space around the

6-digit code.

•

•

•

661117 for Form 1041.

651123 for Form 1065.

671124 for Form 1120-S.

Schedules K-1 that accompany Forms 1041, 1065, or 1120-S must meet all

specifications. The specifications include, but are not limited to, the following

requirements.

•

You will no longer be able to produce Schedules K-1 that contain only

those lines or boxes that taxpayers are required to use. All lines must be

included.

•

The words “* See attached statement for additional information.” must

be preprinted in the lower right-hand side on Schedules K-1 of Forms

1041, 1065, and 1120-S.

•

All Schedules K-1 that are filed with the IRS should be printed on

commercial standard size (8.5″ x 11″) paper (the international standard

(A4) of 8.27″ x 11.69″ may be substituted).

•

10-point Helvetica Light Standard is preferred for all entries that are

typed or made using a computer.

•

Submissions should include the IRS source code or NACTP vendor ID

code printed on the lower left corner of the form or in place of the IRS

catalog number.

29

•

Each recipient’s information must be on a separate sheet of paper.

Therefore, you must separate all continuously printed substitutes, by

recipient, before filing with the IRS.

•

•

No carbon copies or pressure-sensitive copies will be accepted.

•

The Schedule K-1 must contain the tax year, the OMB number, the

schedule number (K-1), the related form number (1041, 1065, or

1120-S), and the official schedule name in substantially the same

position and format as shown on the official IRS schedule.

•

The Schedule K-1 must contain all the line items as shown on the

official form, except for the instructions, if any are printed on the back

of the official Schedule K-1.

•

The line items or boxes must be in the same order and arrangement as

those on the official form.

•

The amount of each recipient’s share of each item must be shown. A

partial percent should be reflected as a decimal (for example, 501/2%

should be 50.5%). Furnishing a total amount of each item and a

percentage (or decimal equivalent) to be applied to such total amount

by the recipient does not satisfy the law and the specifications of this

revenue procedure.

•

State or local tax-related information may not be included on the

Schedules K-1 filed with the IRS.

The Schedule K-1 must contain the name, address, and SSN or EIN of

both the entity (estate, trust, partnership, or S corporation) and the

recipient (beneficiary, partner, or shareholder).

The entity may have to pay a penalty if substitute Schedules K-1 are filed that

do not conform to specifications.

Additionally, the IRS may consider the Schedules K-1 that do not conform to

specifications as not being able to be processed and may return Form 1041,

1065, or 1120-S to the filer to be filed correctly.

K-1

Schedules

of

Copies

Recipient

for

Requirements

Special

Schedules K-1 that are 2-D bar-coded will continue to require prior approval

from the IRS. (See Sections 7.1.3 through 7.1.5.)

7.1.2

Special

Requirements

for Recipient

Copies of

Schedules K-1

.

Standardization for reporting information is required for recipient copies of

substitute Schedules K-1 of Forms 1041, 1065, and 1120-S. Uniform visual

standards are provided to increase compliance by allowing recipients and

practitioners to more easily recognize a substitute Schedule K-1. The entity must

furnish to each recipient a copy of Schedule K-1 that meets the following

requirements.

•

Include the 6-digit form ID code in the upper right of Schedules K-1 of

Forms 1041, 1065, and 1120-S. Allow white space around the 6-digit

code.

–

–

661117 for Form 1041.

651123 for Form 1065.

30

–

671124 for Form 1120-S.

•

You will no longer be able to produce Schedules K-1 that contain only

those lines or boxes that taxpayers are required to use. All lines must be

included.

•

The words “* See attached statement for additional information.” must

be preprinted in the lower right-hand side on Schedules K-1 of Forms

1041, 1065, and 1120-S.

•

The Schedule K-1 must contain the name, address, and SSN or EIN of

both the entity and recipient.

•

The Schedule K-1 must contain the tax year, the OMB number, the

schedule number (K-1), the related form number (1041, 1065, or

1120-S), and the official schedule name in substantially the same

position and format as shown on the official IRS schedule.

•

All applicable amounts and information required to be reported must be

titled and numbered in the same manner as shown on the official IRS

schedule. The line items or boxes must be in the same order and

arrangement and must be numbered like those on the official IRS

schedule.

•

The Schedule K-1 must contain all items required for use by the

recipient. The instructions for the schedule must identify the line or box

number and code, if any, for each item as shown on the official IRS

schedule.

•

The amount of each recipient’s share of each item must be shown. A

partial percent should be reflected as a decimal (for example, 501/2%

should be 50.5%). Furnishing a total amount of each line item and a

percentage (or decimal equivalent) to be applied to such total amount

by the recipient does not satisfy the law and the specifications of this

revenue procedure.

•

Instructions to the recipient that are substantially similar to those on or

accompanying the official IRS schedule must be provided to aid in the

proper reporting of the items on the recipient’s income tax return.

Where items are not reported to a recipient because they do not apply,

the related instructions may be omitted.

•

The quality of the ink or other material used to generate recipients’

schedules must produce clearly legible documents. In general, black

chemical transfer inks are preferred.

•

In order to assure uniformity of substitute Schedules K-1, the paper

size should be standard commercial (8.5″ x 11″) (the international

standard (A4) of 8.27″ x 11.69″ may be substituted).

•

The paper weight, paper color, font type, font size, font color, and page

layout must be such that the average recipient can easily decipher the

information on each page. The preferred font is Helvetica and a

minimum of 10-point font.

31

Codes

Bar

(2-D)

Two-Dimensional

The entity may have to pay a penalty if a substitute Schedule K-1

furnished to any recipient does not conform to the specifications of this

revenue procedure and results in impeding processing.

With

•

K-1

The legend “Important Tax Return Document Enclosed” must appear in

a bold and conspicuous manner on the outside of the envelope that

contains the substitute recipient copy of Schedule K-1.

Schedules

•

for

State or local tax-related information may be included on recipient

copies of substitute Schedules K-1. All non-tax-related information

should be separated from the tax information on the substitute schedule

to avoid confusion for the recipient.

Requirements

•

7.1.3

Requirements

for Schedules

K-1 With TwoDimensional (2D) Bar Codes

.

Electronic filing is the preferred method of filing; however, 2-D bar code is the

best alternative method for paper processing.

In an effort to improve efficiency and increase data accuracy, the IRS partnered

with the tax software development community on a 2-D bar code project in

2003. Certain tax software packages have been modified to generate 2-D bar

codes on Schedules K-1. As a result, when Schedules K-1 are printed using

these programs, a bar code will print on the page.

Rather than manually transcribe information from the Schedule K-1, the IRS

will scan the bar code and electronically upload the information from the

Schedule K-1. This will result in more efficient operations within the IRS and

fewer transcription errors for your clients.

Note. If software vendors do not want to produce bar-coded Schedules K-1, they

may produce the official IRS Schedules K-1 but cannot use the expedited

process for approving bar-coded Schedules K-1 and their parent returns as

outlined in Section 7.1.6.

In addition to the requirements in Sections 7.1.1 and 7.1.2, the bar-coded

Schedules K-1 must meet the following specifications.

•

The bar code should be printed in the space labeled “For IRS Use

Only” on each Schedule K-1. The entire bar code must be printed

within the “For IRS Use Only” box surrounded by a white space of at

least 0.25 inch.

•

•

Bar codes must be printed in PDF417 format.

•

Be sure to include the 6-digit form ID code in the upper right of

Schedules K-1 of Forms 1041, 1065, and 1120-S. Allow white space

around the 6-digit code.

The bar codes must always be in the specified format with every field

represented by at least a field delimiter (carriage return). Leaving out a

field in a bar code will cause every subsequent field to be misread.

–

–

–

661117 for Form 1041.

651123 for Form 1065.

671124 for Form 1120-S.

32

K-1

Schedules

for

Specifications

Code

Bar

2-D

7.1.4

2-D Bar Code

Specifications for

Schedules K-1

.

Follow these general specifications for preparing all 2-D bar-coded Schedules

K-1.

•

Numeric fields.

–

Do not include leading zeros (except TINs, ZIP codes, and

percentages).

–

If negative value, the minus sign “–” must be present immediately

to the left of the number and part of the 12-position field.

–

Do not use non-numeric characters except that the literal "STMT"

can be put in money fields.

–

All money fields should be rounded to the nearest whole dollar

amount—if a money amount ends in 00 to 49 cents, drop the

cents; if it ends in 50 to 99 cents, truncate the cents and increment

the dollar amount by one. Use the same rounding technique for

the bar-coded and the printed Schedules K-1.

–

All numeric-only fields are right justified (except TINs and ZIP

codes).

•

All field lengths are expressed as maximum lengths. If the value in the

field has fewer positions or the software program does not support that

many positions, put in the bar code only those positions actually used.

•

Alpha fields.

–

–

–

•

Do not include leading blanks (left justified).

Do not include trailing blanks.

Use uppercase alpha characters only.

Variable fields.

–

–

–

Do not include leading blanks (left justified).

Do not include trailing blanks.

Use uppercase alpha characters, numerics, and special characters

as defined in each field.

•

•

Delimit each field with a carriage return.

•

It is vital that the print routine reinitialize the bar code prior to printing

each succeeding Schedule K-1. Failure to do this will result in each

Schedule K-1 for a parent return having the same bar code as the

document before it.

Express percentages as 6-digit numbers without the percent sign. Left

justify with a leading zero(s) (for percentages less than 100%) and no

decimal point (decimal point is assumed between 3rd and 4th

positions). Examples: 25.32% expressed as “025320”; 105% expressed

as “105000”; 8.275% expressed as “008275”; 10.24674% expressed as

“010247”.

33

K-1

Schedules

Bar-Coded

for

Process

Approval

7.1.5

Approval

Process for BarCoded Schedules

K-1

.

Prior to releasing commercially available tax software that creates bar-coded

Schedules K-1, the printed schedule and the bar code must both be tested. If

your company is creating bar-coded Schedules K-1, you must receive

certification for both the printed Schedule K-1, as well as the bar code, before

offering your product for sale. Bar-code testing must be done using the final

official IRS Schedule K-1. Bar-code approval requests must be resubmitted for

any subsequent changes to the official IRS form that would affect the bar code.

Below are instructions and a sequence of events that will comprise the testing

process.

•

The IRS has released the final Schedule K-1 bar-code specifications by

publishing them on the IRS website (see IRS.gov/E-file-Providers/K-1Bar-Code-Certification-Process).

•

The IRS will publish a set of test documents that will be used to test the

ability of tax preparation software to create bar codes in the correct

format.

•

Software developers will submit two identical copies of the test

documents—one to the IRS and one to a contracted testing vendor.

•

The IRS will use one set to ensure the printed schedules comply with

standard substitute forms specifications.

•

If the printed forms fail to meet the substitute forms criteria, the IRS

will inform the software developer of the reason for noncompliance.

•

The software developer must resubmit the Schedule(s) K-1 until it

passes the substitute forms criteria.

•

The testing vendor will review the bar codes to ensure they meet the

published bar-code specifications.

•

If the bar code(s) does not meet published specifications, the testing

vendor will contact the software developer directly, informing them of

the reason for noncompliance.

•

Software developers must submit new bar-coded schedules until they

pass the bar-code test.

•

When the bar code passes, the testing vendor will inform the IRS that

the developer has passed the bar-code test and the IRS will issue an

overall approval for both the substitute form and the bar code.

•

After receiving this consolidated response, the software vendor is free

to release software for tax preparation as long as any subsequent

revisions to the schedules do not change the fields.

•

Find the mailing address for the testing vendor next in Section 7.1.6.

Separate and simultaneous mailings to the IRS and the vendor will

reduce testing time.

34

Time

Testing

Reducing

for

Procedures

7.1.6

Procedures for

Reducing Testing

Time

.

In order to help provide incentives to the software development community to

participate in the Schedule K-1 2-D project, the IRS has committed to

expediting the testing of bar-coded Schedules K-1 and their associated parent

returns. To receive this expedited service, follow the instructions below.

•

Mail the parent returns (Forms 1041, 1065, 1120-S) and associated

bar-coded Schedule(s) K-1 to the address below in a separate package

from all other approval requests.

Internal Revenue Service

Attn: K-1 Substitute Forms Analyst

SE:W:CAR:MP:T:T:SP

Room 6411

1111 Constitution Ave. NW

Washington, DC 20224

•

Mail one copy of the parent form(s) and Schedule(s) K-1 to the IRS

and another copy to the testing vendor at the address below.

Leidos-IRS Paper and Remittance

Processing Support (PRPS II)

Attn: Dane Hawkins

9737 Washingtonian Blvd.

Gaithersburg, MD 20878

•

•

Include multiple email and phone contact points in the packages.

•

Vendors are encouraged to go to NACTP.org for compliance guidelines

in regards to file size and error-correction level.

•

Submissions should include the IRS source code or NACTP vendor ID

code printed on the lower left corner of the form or in place of the IRS

catalog number.

•

If a change is made to the bar code after approval, be sure to increment

the version number.

While the IRS can expedite bar-coded Schedules K-1 and their

associated parent returns, it cannot expedite the approval of

nonassociated tax returns.

8655

Forms

for

Standardization

Increased

Section 7.2 – Guidelines for Substitute Forms 8655

8655

Forms

.

Follow these specific requirements when producing substitute Forms 8655.

Substitute

7.2.2

Requirements

for Substitute

Forms 8655

for

.

Increased standardization for reporting information on substitute Forms 8655 is

now required to aid in processing and for compliance purposes. Follow the

guidelines in Section 7.2.2.

Requirements

7.2.1

Increased

Standardization

for Forms 8655

•

The first line of the title must be “Reporting Agent Authorization.”

35

•

If you want to include a reference to “State Limited Power of

Attorney,” it can be in parentheses under the title. “State” must be the

first word within the parentheses.

•

•

You must include “Form 8655” on the form.

While the line numbers do not have to match the official form, the

sequence of the information must be in the same order.

•

The size of any variable data must be printed in a font no smaller than

10 points.

•

For adequate disclosure checks, the following must be included for

each taxpayer.

–

–

–

Name.

EIN.

Address.

•

At this time, Form 944 will not be required if Form 941 is checked.

Only those forms that the reporting agent company supports need to be

listed.

•

The jurat (perjury statement) must be identical with the exception of

references to line numbers.

•

•

A contact name and number for the reporting agent are not required.

Any state information included should be contained in a separate

section of the substitute form. Preferably, this information will be in the

same area as line 19 of the official form.

•

The 20-business-day assumed approval policy does not apply to Form

8655 approvals.

8655

If you have not already been assigned a 3-letter source code, you will

be given one when your substitute form is submitted for approval. This

source code should be included in the lower left corner of the form.

Form

•

for

All substitute Forms 8655 must be approved by the Program as

outlined in the Form 8655 specifications in this publication.

Exception

•

7.2.3

Exception for

Form 8655

.

Because of how Form 8655 is processed and distributed to recipients, vendors

are allowed to affix their logos onto the substitute version of the form. This

exception is for Form 8655 only.

Overview

Section 7.3 – Guidelines for Substitute Image Character Recognition (ICR)

Forms

7.3.1

Overview

.

The following suggestions may be used as a guideline for creating easily

scanned substitute tax forms. If you choose to participate, use the Form 1040

format provided in Exhibit C and Exhibit D. The grid view is for user ease of

understanding only and should be removed before printing forms for

submission.

36

Forms

Certain

of

Processing

Automated

Note. The exhibits are to show formatting only and are not a current copy of the

form. Use the most current version of any form to create the substitute tax form.

.

Requirements

7.3.3

Form Design

Requirements

Design

.

Certain forms have been redesigned for automated processing via ICR

technology. As a result, these forms have different requirements for

reproduction. These specific requirements apply to both the form image as well

as the format of the variable data.

Form

7.3.2

Automated

Processing of

Certain Forms

•

•

•

Forms should have a 0.5-inch margin on all sides.

•

Printing should be in black ink on white paper. No color or shading

should be used.

•

Reproduce the exact text on each line as it appears on the IRS form. Do

not abbreviate or leave out text.

Nothing should be printed within the 0.5-inch margins.

Requirements

Format

Data

Vertical and horizontal lines should be replicated as they are on the IRS

form.

7.3.4

Data Format

Requirements

.

•

•

•

See Section 3.3.

•

Do not use real data unless specifically directed (for example, printing

12345678912 vs. XXXXXXXXXXX for bank routing number as

required by Pub. 1345).

•

Dollar value fields should be printed with commas and no decimals (for

example, 999,999,999).

•

Data placement should match defined areas on the form. Variable data

should not be printed outside defined areas (for example, first, middle,

last, and suffix fields should be printed where they appear on the IRS

form, not combined).

•

Do not populate blank value fields with a zero. If there is no value for a

field, leave it blank. Exceptions include calculated fields with valid

inputs that result in a value of zero.

•

Vendor codes and company-specific printing information should only

appear in the spaces designated on the form.

Rows 1–3 and 64–66 and columns 1–5 and 81–85 should be left blank.

SSN and EIN fields should have dashes (for example, 999-99-9999 or

99-9999999).

37

Part 8

Additional Information

Program

Filing

Electronic

Section 8.1 – Forms for Electronically Filed Returns

Documents

Paper

Required

of

Signature/Submission

Taxpayer

the

Obtaining

e-file

.

Taxpayers choosing to electronically prepare and file their returns will be

required to use the Self-Select PIN method as their signatures.

IRS

8.1.3

Obtaining the

Taxpayer

Signature/

Submission of

Required Paper

Documents

in

.

Anyone wishing to participate in IRS e-file of tax returns must submit an e-file

application. The application can be completed and submitted electronically on

the IRS website at IRS.gov after first registering for e-services on the website.

For specific information about completing an e-file application to participate in

IRS e-file of tax returns, refer to Pub. 3112, IRS e-file Application &

Participation.

Participate

8.1.2

Applying To

Participate in

IRS e-file

To

.

Electronic filing is a method by which authorized providers transmit tax return

information to an IRS Service Center in the format of the official IRS forms.

The IRS accepts both refund and balance due forms that are filed electronically.

Applying

8.1.1

Electronic Filing

Program

Electronic return originators (EROs) can e-file individual income tax returns

only if the returns are signed electronically using either the Self-Select or

Practitioner PIN method.

Taxpayers must use Form 8453, U.S. Individual Income Tax Transmittal for an

IRS e-file Return, to send supporting documents that are required to be

submitted to the IRS.

Program

Filing

Electronic

the

in

Forms

Substitute

Preparing

for

Guidelines

For specific information about electronic filing, refer to Pub. 1345, Handbook

for Authorized IRS e-file Providers of Individual Income Tax Returns.

8.1.4

Guidelines for

Preparing

Substitute Forms

in the Electronic

Filing Program

.

A participant in the electronic filing program who wants to develop a substitute

form should follow the guidelines throughout this publication and send a sample

form for approval to the Program at substituteforms@irs.gov. If you do not

prepare substitute Form 8453 using a font in which all IRS wording fits on a

single page, the form will not be accepted.

Note. Use of unapproved forms could result in suspension of the participant

from the electronic filing program.

Documents

Other

on

Effect

Section 8.2 – Effect on Other Documents

8.2.1

Effect on Other

Documents

.

This revenue procedure supersedes Revenue Procedure 2024-33, 2024-44 I.R.B.

1030.

38

Section 8.3 – Exhibits

Exhibit A — Form 1040-ES Voucher 20XX

Exhibit B — Substitute Form Checksheet

Exhibit C — Form 1040 With Grid

Exhibit D — Form 1040 Without Grid

39

Software Developers Voucher

Exhibit A

Form 1040-ES (OCR)

Department of the Treasury

Internal Revenue Service

Form 1040-ES Voucher

20XX

OMB No. 1545-0074

Estimated Tax

Make your check or money order payable to “United States Treasury.”

Enter your SSN and “20XX Form 1040-ES” on your payment.

Payment

Voucher

1

Amount of estimated tax you are

paying by check or money order.

If your name, address, or SSN is incorrect, see instructions.

Calendar year—

Due April XX, 20XX

Dollars

Cents

0,000

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Pay online at IRS.gov/epay. Simple. Fast. Secure.

John Q. Doe

000 Someplace Somewhere Blvd.

City, St 00000

PO Box 00000

City, St 00000 - 0000

000000000 XX DOE 00 0 20XX12 000

40

IRS Checksheet

Exhibit B

Substitute Forms Checksheet

Checksheet of IRS Substitute Forms

Submitted on:

Enter the following information:

Company:

Contact:

Phone:

Fax:

Source Code:

Form

Number

Approved Approved

With

Corrections

Comments

Authorized Name:

Title:

Reviewer’s Name:

Telephone:

Date:

41

Form 1040 With Grid

Exhibit C

Form 1040 With Grid

04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82

03

03

04

04

06

07

05

20XX

1040 U.S. Individual Income Tax Return

Form

05

Department of the Treasury—Internal Revenue Service

06

OMB No. 1545-0074

08

Your first name and middle initial

Last name

09

XXXXXXXXXXXX X

XXXXXXXXXXXXXXXXXXXX

10

If joint return, spouse’s first name and middle initial

Last name

11

XXXXXXXXXXXX X

XXXXXXXXXXXXXXXXXXXX

12

Home address (number and street). If you have a P.O box, see instructions.

IRS Use Only–Do not write or staple in this space.

07

Your social security number

08

999999999

Spouse’s social security number

Apt. no.

13

10

999999999

11

Taxpayer Date of Death

12

01/01/01

13

Spouse’s Date of Death

14

14

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

15

City, town or post office. If you have a foreign address, also complete spaces below.

State

ZIP code

16

XXXXXXXXXXXXXXXXXXXX

XX

9999999999

17

Foreign country name

18

XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 99999999999999999

18

19

Filing Status

19

20

21

Check only

one box.

22

23

24

25

26

27

28

29

32

33

34

35

36

37

38

39

40

41

42

43

44

Digital

Assets

XXXXXXXXXXXX

dependents,

XXXXXXXXXXXX

see instructions

XXXXXXXXXXXX

and check

here

x XXXXXXXXXXXX

than four

Income

1a

Attach Form(s) b

W-2 here. Also c

attach Forms

d

W-2G and

1099-R if tax

e

was withheld.

f

If you did not

get a Form

W-2, see

instructions.

48

54

55

56

57

58

59

60

61

62

Age/Blindness

You

X

X

Born before 1/2/1958:

Blind:

Spouse

X

X

X You

X Spouse

Standard

Deduction for –

• Single or

Married filing

separately,

$12,950

• Married filing

jointly or

Qualifying

surviving spouse,

$25,900

• Head of

household,

$19,400

• If you checked

any box under

Standard

Deduction,

see instructions.

g

h

i

z

2a

3a

4a

5a

6a

c

7

8

9

10

11

12

13

14

15

Last name

XXXXXXXXXXXXX

XXXXXXXXXXXXX

XXXXXXXXXXXXX

XXXXXXXXXXXXX

(2) Social security

number

(3) Relationship

to you

999999999

999999999

999999999

999999999

XXXXXXXXXXXX

XXXXXXXXXXXX

XXXXXXXXXXXX

XXXXXXXXXXXX

Total amount from Form(s) W-2, box 1 (see instructions)

Household employee wages not reported on Form(s) W-2

Tip income not reported on line 1a (see instructions)

Medicaid waiver payments not reported on Form(s) W-2 (see instructions)

Taxable dependent care benefits from Form 2441, line 26

Employer-provided adoption benefits from Form 8839, line 29

Wages from Form 8919, line 6

Other earned income (see instructions)

Nontaxable combat pay election (see instructions)

1i

Add lines 1a through 1h

2a

999,999,999 b Taxable interest

Tax-exempt interest

3a

4a

IRA distributions

Pensions and annuities 5a

6a

Social sec. ben.

Qualified dividends

999,999,999

999,999,999 b Ordinary dividends

999,999,999 b Taxable amount

999,999,999 b Taxable amount

999,999,999 b Taxable amount

If you elect to use the lump-sum election method, check here (see instructions)

Capital gain or (loss). Attach Schedule D if required.

If not required, check here

Other income from Schedule 1, line 10

Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income

Adjustments to income from Schedule 1, line 26

Subtract line 10 from line 9. This is your adjusted gross income

Standard deduction or itemized deductions (from Schedule A)

Qualified business income deduction from Form 8995 or Form 8995-A

Add lines 12 and 13

Subtract line 14 from line 11. If zero or less, enter -0-.

This is your taxable income

21

22

23

24

27

(4) Check the box if qualifies for

(see instructions):

Credit for other

Child tax credit

dependents

X

X

X

X

1a

1b

1c

1d

1e

1f

1g

1h

X

X

X

X

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

2b

3b

4b

5b

6b

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

45

46

47

48

49

50

51

52

X

12

13

14

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

15

999,999,999

7

8

9

10

11

53

54

55

56

57

58

59

60

61

62

63

63

64

20

26

X Yes X No

1z

X

17

25

exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)

If more

if required.

53

X You as a dependent X Your spouse as a dependent

X Spouse itemizes on a separate return or you were a dual-status alien

Presidential Election Campaign

Check here if you, or your

spouse if filing jointly, want $3

to go to this fund. Checking a

box below will not change

your tax or refund.

At any time during 20XX, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,

(1) First name

47

52

Standard Deduction - Someone can claim:

Dependents (see instructions):

Attach Sch. B

51

16

Foreign postal code

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

46

50

15

If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s name if the qualifying

person is a child but not your dependent:

45

49

01/01/01

Foreign province/state/county

X Single

X Married filing jointly

X Married filing separately (MFS)

X Head of household (HOH)

X Qualifying surviving spouse (QSS)

30

31

XXXXX

09

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

DAA

Form 1040 (20XX)

04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82

42

64

Exhibit C (continued)

Form 1040 With Grid

04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82

03

03

04

04

05

06

07

08

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Tax and

16

Tax (see instructions). Check if any from Form(s): 1 X 8814 2 X 4972

Credits

999,999,999 .

3 X XXXXXXXXX

Name

09

10

11

12

13

14

15

16

17

Payments

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

If you have a

qualifying child,

attach Sch. EIC.

45

46

47

Amount from Schedule 2, line 3

Add lines 16 and 17

Child tax credit or credit for other dependents from Schedule 8812

Amount from Schedule 3, line 8

Add lines 19 and 20

Subtract line 21 from line 18. If zero or less, enter -0Other taxes, including self-employment tax, from Schedule 2, line 21

Add lines 22 and 23. This is your total tax

Federal income tax withheld from:

Form(s) W-2

25a

Form(s) 1099

25b

Other forms (see instructions)

25c

Add lines 25a through 25c

20XX estimated tax payments and amount applied from 20XX return

Sign

Here

Joint return?

See

instructions.

50

51

52

Paid

56

57

999,999,999

12

13

14

15

16

21

22

23

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

number (PIN)

42

99999

43

44

If the IRS sent you an Identity

45

Protection PIN, enter it here

46

(see instr.)

Date

25

Personal identification

999999

47

If the IRS sent your spouse an

48

Identity Protection PIN, enter it here

49

Preparer’s name

50

51

52

53

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Preparer’s signature

54

Date

PTIN

Check if:

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

01/01/10 99999999999 X Self-employed

Phone no. 999-999-9999

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Use Only Firm’s name

55

56

57

58

59

61

11

20

999,999,999

999,999,999

25d

26

58

60

10

19

(see instr.)

999999

XXXXXXXXXXXXXXXXXXXXXXXXXX

Your occupation XXXXXXXXXXXXXXXXXXXXXXXXX

Spouse's occupation

XXXXXXXXXXXXXXXXXXXXXXXXX

Phone no. 999-999-9999

Email address XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Preparer

09

18

Phone no.

XXXXXXXXXXXXXXXXXXXXXXXXXX

54

08

17

999,999,999

999,999,999

999,999,999

Date

records.

06

24

Your signature

49

05

07

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and

belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

48

55

999999999

16

17

18

19

20

21

22

23

24

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 999-999-9999

Keep a copy

Spouse’s signature. If a joint return, both must sign.

for your

53

27

Earned income credit (EIC)

Additional child tax credit from

Schedule 8812

American opportunity credit from Form 8863, line 8

Reserved for future use

Designee’s name

42

44

17

18

19

20

21

22

23

24

25

a

b

c

d

26

27

28

SSN

999,999,999

28

29

999,999,999

29

30

30

999,999,999

31

31

Amount from Schedule 3, line 15

999,999,999

32

32

Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits

999,999,999

33

33

Add lines 25d, 26, and 32. These are your total payments

Refund

999,999,999

If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid

34

34

35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here

X 35a 999,999,999

Direct deposit?

999999999

X Checking X Savings

b Routing number

c Type:

See instructions.

99999999999999999

d Account number

36

Amount of line 34 you want applied to your 20XX estimated tax 36

999,999,999

37

Subtract line 33 from line 24. This is the amount you owe.

Amount

You Owe

For details on how to pay, go to www.irs.gov/Payments or see instructions

999,999,999

37

38

999,999,999

Estimated tax penalty (see instructions)

38

Third Party Do you want to allow another person to discuss this return with the IRS? See

Designee

X Yes. Complete below. X No

instructions

41

43

Page 2

Form 1040 (20XX)

Firm’s address

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXX XX XXXXXXXXXX

Go to www.irs.gov/Form1040 for instructions and the latest information.

59

Firm’s EIN

9999999999

Form 1040 (20XX)

60

61

62

62

63

63

64

64

04 05 DAA

06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82

43

Form 1040 Without Grid

Exhibit D

Form 1040 Without Grid

20XX

Form

1040 U.S. Individual Income Tax Return

Department of the Treasury—Internal Revenue Service

OMB No. 1545-0074

Your first name and middle initial

Last name

XXXXXXXXXXXX X

XXXXXXXXXXXXXXXXXXXX

If joint return, spouse’s first name and middle initial

Last name

XXXXXXXXXXXX X

XXXXXXXXXXXXXXXXXXXX

IRS Use Only–Do not write or staple in this space.

Your social security number

999999999

Spouse’s social security number

999999999

Home address (number and street). If you have a P.O box, see instructions.

Apt. no.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXX

Taxpayer Date of Death

01/01/01

Spouse’s Date of Death

City, town or post office. If you have a foreign address, also complete spaces below.

State

ZIP code

XXXXXXXXXXXXXXXXXXXX

XX

9999999999

Foreign country name

01/01/01

Foreign province/state/county

Foreign postal code

XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 99999999999999999

Filing Status

X Single

X Married filing jointly

X Married filing separately (MFS)

X Head of household (HOH)

X Qualifying surviving spouse (QSS)

Check only

one box.

Standard Deduction - Someone can claim:

X You as a dependent X Your spouse as a dependent

X Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness

Born before 1/2/1958:

Blind:

You

X

X

Spouse

X

X

Presidential Election Campaign

Check here if you, or your

spouse if filing jointly, want $3

to go to this fund. Checking a

box below will not change

your tax or refund.

X You

X Spouse

If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s name if the qualifying

person is a child but not your dependent:

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Digital

Assets

At any time during 20XX, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,

exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)

Dependents (see instructions):

(1) First name

If more

than four

dependents,

XXXXXXXXXXXX

XXXXXXXXXXXX

XXXXXXXXXXXX

x XXXXXXXXXXXX

see instructions

and check

here

Income

Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

If you did not

get a Form

W-2, see

instructions.

Attach Sch. B

if required.

Standard

Deduction for –

• Single or

Married filing

separately,

$12,950

1a

b

c

d

e

f

g

h

i

z

2a

3a

4a

5a

6a

c

7

• Married filing

8

9

10

11

12

• If you checked

13

jointly or

Qualifying

surviving spouse,

$25,900

• Head of

household,

$19,400

any box under

Standard

Deduction,

see instructions.

14

15

Last name

XXXXXXXXXXXXX

XXXXXXXXXXXXX

XXXXXXXXXXXXX

XXXXXXXXXXXXX

(2) Social security

number

(3) Relationship

to you

999999999

999999999

999999999

999999999

XXXXXXXXXXXX

XXXXXXXXXXXX

XXXXXXXXXXXX

XXXXXXXXXXXX

Total amount from Form(s) W-2, box 1 (see instructions)

Household employee wages not reported on Form(s) W-2

Tip income not reported on line 1a (see instructions)

Medicaid waiver payments not reported on Form(s) W-2 (see instructions)

Taxable dependent care benefits from Form 2441, line 26

Employer-provided adoption benefits from Form 8839, line 29

Wages from Form 8919, line 6

Other earned income (see instructions)

Nontaxable combat pay election (see instructions)

1i

Add lines 1a through 1h

2a

999,999,999 b Taxable interest

Tax-exempt interest

3a

4a

Pensions and annuities 5a

6a

Social sec. ben.

Qualified dividends

IRA distributions

999,999,999

999,999,999 b Ordinary dividends

999,999,999 b Taxable amount

999,999,999 b Taxable amount

999,999,999 b Taxable amount

If you elect to use the lump-sum election method, check here (see instructions)

Capital gain or (loss). Attach Schedule D if required.

If not required, check here

Other income from Schedule 1, line 10

Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income

Adjustments to income from Schedule 1, line 26

Subtract line 10 from line 9. This is your adjusted gross income

Standard deduction or itemized deductions (from Schedule A)

Qualified business income deduction from Form 8995 or Form 8995-A

Add lines 12 and 13

Subtract line 14 from line 11. If zero or less, enter -0-.

This is your taxable income

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

DAA

44

X Yes X No

(4) Check the box if qualifies for

(see instructions):

Credit for other

Child tax credit

dependents

X

X

X

X

1a

1b

1c

1d

1e

1f

1g

1h

1z

X

X

2b

3b

4b

5b

6b

X

X

X

X

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

12

13

14

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

15

999,999,999

7

8

9

10

11

Form 1040 (20XX)

Exhibit D (continued)

Form 1040 Without Grid

Page 2

Form 1040 (20XX)

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Tax and

16

Tax (see instructions). Check if any from Form(s): 1 X 8814 2 X 4972

Credits

999,999,999 .

3 X XXXXXXXXX

Name

Payments

If you have a

qualifying child,

attach Sch. EIC.

17

18

19

20

21

22

23

24

25

a

b

c

d

26

27

28

Amount from Schedule 2, line 3

Add lines 16 and 17

Child tax credit or credit for other dependents from Schedule 8812

Amount from Schedule 3, line 8

Add lines 19 and 20

Subtract line 21 from line 18. If zero or less, enter -0Other taxes, including self-employment tax, from Schedule 2, line 21

Add lines 22 and 23. This is your total tax

Federal income tax withheld from:

Form(s) W-2

25a

Form(s) 1099

25b

Other forms (see instructions)

25c

Add lines 25a through 25c

20XX estimated tax payments and amount applied from 20XX return

27

Earned income credit (EIC)

Additional child tax credit from

Schedule 8812

American opportunity credit from Form 8863, line 8

Reserved for future use

SSN

16

17

18

19

20

21

22

23

24

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

25d

26

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999,999,999

999999999

999,999,999

28

999,999,999

29

30

999,999,999

31

31

Amount from Schedule 3, line 15

999,999,999

32

32

Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits

999,999,999

33

33

Add lines 25d, 26, and 32. These are your total payments

Refund

999,999,999

If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid

34

34

35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here

X 35a 999,999,999

Direct deposit?

999999999

X Checking X Savings

b Routing number

c Type:

See instructions.

99999999999999999

d Account number

36

Amount of line 34 you want applied to your 20XX estimated tax 36

999,999,999

37

Subtract line 33 from line 24. This is the amount you owe.

Amount

You Owe

For details on how to pay, go to www.irs.gov/Payments or see instructions

999,999,999

37

38

999,999,999

Estimated tax penalty (see instructions)

38

Third Party Do you want to allow another person to discuss this return with the IRS? See

Designee

X Yes. Complete below. X No

instructions

29

30

Designee’s name

Sign

Here

Joint return?

See

instructions.

Phone no.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 999-999-9999

Your signature

If the IRS sent you an Identity

Date

Protection PIN, enter it here

Spouse’s signature. If a joint return, both must sign.

(see instr.)

Date

999999

If the IRS sent your spouse an

Identity Protection PIN, enter it here

records.

Paid

99999

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and

belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

XXXXXXXXXXXXXXXXXXXXXXXXXX

Keep a copy

for your

Personal identification

number (PIN)

(see instr.)

999999

XXXXXXXXXXXXXXXXXXXXXXXXXX

Your occupation XXXXXXXXXXXXXXXXXXXXXXXXX

Spouse’s occupation XXXXXXXXXXXXXXXXXXXXXXXXX

Phone no. 999-999-9999

Email address XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Preparer

Preparer’s name

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Preparer’s signature

Date

PTIN

Check if:

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

01/01/10 99999999999 X Self-employed

Phone no. 999-999-9999

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Use Only Firm’s name

Firm’s address

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXX XX XXXXXXXXXX

Go to www.irs.gov/Form1040 for instructions and the latest information.

DAA

45

Firm’s EIN

9999999999

Form 1040 (20XX)