# Reprinted from IR Bulletin 2025-44 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aa74ef4fa509fa0c4 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aa74ef4fa509fa0c4. Public record. Not legal advice.