Source: http://www.irs.gov/irb/2003-39_IRB/ar15.html
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Internal Revenue Bulletin - September 29, 2003 - Rev. Proc. 2003-73
Internal Revenue Bulletin: 2003-39 September 29, 2003 Rev. Proc. 2003-73
Part 1 — Introduction to Substitute Forms Section 1.1 — Overview of Revenue Procedure 2003-73 Section 1.2 — IRS Contacts Section 1.3 — Nature of Changes Section 1.4 — Definitions	Section 1.5 — Agreement Part 2 — General Guidelines for Submissions and Approvals Section 2.1 — General Specifications for Approval Section 2.2 — Highlights of Permitted Changes and Requirements Section 2.3 — Vouchers Section 2.4 — Restrictions on Changes Section 2.5 — Guidelines for Obtaining IRS Approval Section 2.6 — Office of Management and Budget (OMB) Requirements for All Substitute Forms Part 3 — Physical Aspects and Requirements Section 3.1 — General Guidelines for Substitute Forms Section 3.2 — Paper Section 3.3 — Printing Section 3.4 — Margins Section 3.5 — Examples of Approved Formats Section 3.6 — Miscellaneous Information for Substitute Forms Part 4 — Additional Resources Section 4.1 — Guidance From Other Revenue Procedures Section 4.2 — Ordering Publications Section 4.3 — Electronic Tax Products Section 4.4 — Federal Tax Forms on CD-ROM Part 5 — Requirements for Specific Tax Returns Section 5.1 — Tax Returns (Form 1040, 1040A, 1120, etc.) Section 5.2 — Changes Permitted to Graphics (Forms 1040A and 1040) Section 5.3 — Changes Permitted to Form 1040A Graphics Section 5.4 — Changes Permitted to Form 1040 Graphics Part 6 — Format and Content of Substitute Returns Section 6.1 — Acceptable Formats for Substitute Forms and Schedules Section 6.2 — Additional Instructions for All Forms Part 7 — Miscellaneous Forms and Programs Section 7.1 — Specifications for Substitute Schedules K-1 Section 7.2 — Procedures for Printing IRS Envelopes Section 7.3 — Procedures for Substitute Forms 5471 and 5472 Part 8 — Alternative Methods of Filing Section 8.1 — Forms for Electronically Filed Returns Section 8.2 — Effect on Other Documents EXHIBITS
Part 1 — Introduction to Substitute Forms Section 1.1 — Overview of Revenue Procedure 2003-73 1.1.1 Purpose The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and
1.1.2 Unique Forms Certain unique specialized forms require the use of other additional revenue procedures to supplement this publication. See
1.1.3 Scope The IRS accepts quality substitute tax forms that are consistent with the official forms and do not have an adverse impact
on our processing. The IRS Substitute Forms Unit administers the formal acceptance and processing of these forms nationwide.
While this program deals primarily with paper documents, it also reviews for approval other processing and filing forms such
as those used in electronic filing. Only those substitute forms that comply fully with the requirements set forth are acceptable. Exhibit E lists the form numbers
mentioned in this document, their titles, and where their references are made. 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:
1.1.5 Forms NOT Covered by This Revenue Procedure The following types of forms are not covered by this revenue procedure:
1096, 1098 series, 1099 series, 5498 series, and W-2G (see Publication 1179 for information on these forms).
Forms 5500, 5500-EZ, and associated schedules (see the Department of Labor web site (www.dol.gov) for information on these
Forms developed outside the IRS (except for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts).
General and Specific Instructions are not reviewed by Substitute Forms Program Unit. 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):
4789, 8300, 8362, 8852, TD F 90-22.1, TD F 90-22.47
IRS Computing Center BSA Compliance Branch P.O. Box 32063 Detroit, MI 48232-0063
5500, 5500-EZ, and Schedules A through I, P, R, SSA, and T for Form 5500
Check EFAST information at the Department of Labor’s Website at www.efast.dol.gov
All others (except W-2, W-2c, W-3, W-3c, 1096, 1098, 1099, 5498, and W-2G)
Internal Revenue Service Attn: Substitute Forms Program W:CAR:MP:T:T:SP 1111 Constitution Avenue, NW Room 6411Washington, DC 20224
In addition, the Substitute Forms Program Unit can be contacted via e-mail at *taxforms@irs.gov. Please enter “Substitute Forms” on the subject line. Use this e-mail address only to inquire about forms covered by this
revenue procedure. DO NOT attach graphic files for approval with e-mail.
For questions about Forms W-2 and W-3, refer to IRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3. For Forms W-2c and W-3c, refer to IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c. For Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S refer to Internal Revenue Service Publication 1179, General Rules and Specifications Substitute Forms 1096, 1098, 1099, 5498, W-2G and 1042-S.
Section 1.3 — Nature of Changes 1.3.1 Changes to the Revenue Procedure The following changes have been made to the Revenue Procedure for 2003:
The Substitute Forms Program office symbols have changed to W:CAR:MP:T:T:SP.
Chapters 1 through 8 have been renamed Parts.
Part 7, Section 7.1 Paper Substitutes for Form 1042-S has been deleted. This information can be found in Publication 1179.
Part 7, Sections 7.1.1 through 7.1.5 have been revised to include requirements for Schedules K-1 with two-dimensional (2-D)
Section 1.4 — Definitions	1.4.1 Substitute Form A tax form (or related schedule) that differs in any way from the official version and is intended to replace the form that
1.4.2 Printed/Pre-printed Form A form produced using conventional printing processes. Also, a printed form which has been reproduced by photocopying or a
1.4.3 Preprinted Pin-Fed Form A printed form that has marginal perforations for use with automated and high-speed printing equipment.
1.4.4 Computer-Prepared Substitute Form A preprinted form in which the taxpayer's tax entry information has been inserted by a computer, computer-printer, or other
computer type equipment such as word-processing equipment.
1.4.5 Computer-Generated Substitute Tax Return or Form A tax return or form that is entirely designed and printed using a computer printer such as a laser printer, etc., 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
Exception: All jurat (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, pencil,
1.4.7 Graphics Parts of a printed tax form that are not tax amount entries or required information. Examples of graphics are line numbers,
captions, shadings, special indicators, borders, rules, and strokes created by typesetting, photo-graphics, photo-composition,
1.4.8 Acceptable Reproduced Form A legible photocopy 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
Note: A supporting statement is not a tax form and does not take the place of an official form unless specifically permitted elsewhere
1.4.10 Specific Form Terms The following specific terms are used throughout this revenue procedure in reference to all substitute forms: format, sequence,
1.4.11 Format The overall physical arrangement and general layout of a substitute form.
1.4.12 Sequence Sequence is an integral part of the total format requirement. The substitute form should show the same numeric and logical
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 or data entry field.
1.4.14 Item Caption The text on each line of a form, which 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, etc.
1.4.16 Advance Draft A draft version of a new or revised form may be posted to the IRS Internet site for information purposes. Substitute forms
may be submitted based on these advance drafts, but any company that receives forms approval based on these early drafts is
responsible for monitoring and revising forms to mirror any revisions in the final forms provided by the IRS.
Section 1.5 — Agreement 1.5.1 Important Stipulation of this Revenue Procedure 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: The IRS presumes the changes are made in accordance with these procedures and will not be disruptive to the processing of
Should any of the changes prove to be not exactly as described, and as a result become 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 or not the form may continue
to be used during the filing season.
by any combination of fax, letter, e-mail, or phone contact and may include the return of unacceptable forms for re-submission
of acceptable forms. Part 2 — General Guidelines for Submissions and Approvals Section 2.1 — General Specifications for Approval 2.1.1 Overview If you produce any tax forms using IRS guidelines on permitted changes, you can generate your own substitutes without further
approval. If your changes are more extensive, you must get IRS approval before using substitute forms. These changes include
the use of typefaces and sizes other than those found on the official form and the condensing of line item descriptions to
2.1.2 Schedules Schedules are considered to be an integral part of a complete tax return. A schedule may be included as part of a form or
2.1.3 Examples of Schedules That Must be Submitted With the Return Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is an example of this situation. Its Schedules A through U have pages numbered as part of the basic return. For Form 706
to be approved, the entire form including Schedules A through U must be submitted.
2.1.4 Examples of Schedules That Can be Submitted Separately However, Schedules 1, 2, and 3 of Form 1040A are examples of schedules that can be submitted separately. Although printed
by the IRS as a supplement to Form 1040A, none of these schedules are required to be filed with Form 1040A. These schedules
may be separated from Form 1040A and submitted as substitute forms.
2.1.5 Use and Distribution of Unapproved Forms 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
Section 2.2 — Highlights of Permitted Changes and Requirements 2.2.1 Methods of Reproducing Internal Revenue Service Forms