Source: https://www.irs.gov/irb/2018-44_IRB
Timestamp: 2019-06-20 07:18:04
Document Index: 745776737

Matched Legal Cases: ['§ 417', '§ 430', 'art 1', '§ 430', '§ 430', '§ 430', '§ 412', '§ 431', '§ 417', 'art 8', 'art 5', 'art 1', 'art 5', 'art 3', 'art 8', '§ 1', 'art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', 'arts 1', '§ 1', '§ 1', '§ 1', '§ 601', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', 'ART 602', 'art 602', '§ 602', '§ 1']

Internal Revenue Bulletin: 2018-44 | Internal Revenue Service
Internal Revenue Bulletin: 2018-44
Notice 201882
Rev. Proc. 201851
REG10487218
REV. PROC. 2018–51 REV. PROC. 2018–51
Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules, provides guidelines and general requirements for the development, printing, and approval of substitute tax forms.
Notice 2018–82 Notice 2018–82
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2018, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
REG–104872–18 REG–104872–18
These proposed regulations propose to remove section 1.451-5 of the Income Tax Regulations (26 CFR part 1), and its cross-references, relating to the treatment of advance payments for goods and long-term contracts under section 451 of the Internal Revenue Code. The regulations would affect accrual method taxpayers who receive advance payments for goods, including those for inventoriable goods.
Notice 2018–82
Notice 2007–81, 2007–44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, and the 24-month average corporate bond segment rates used to compute the target normal cost and the funding target. Consistent with the methodology specified in Notice 2007–81, the monthly corporate bond yield curve derived from September 2018 data is in Table 2018–9 at the end of this notice. The spot first, second, and third segment rates for the month of September 2018 are, respectively, 3.21, 4.26, and 4.55.
The 24-month average segment rates determined under § 430(h)(2)(C)(i) through (iii) must be adjusted pursuant to § 430(h)(2)(C)(iv) to be within the applicable minimum and maximum percentages of the corresponding 25-year average segment rates. For plan years beginning before 2021, the applicable minimum percentage is 90% and the applicable maximum percentage is 110%. The 25-year average segment rates for plan years beginning in 2017, 2018, and 2019 were published in Notice 2016–54, 2016–40 I.R.B. 429, Notice 2017–50, 2017–41 I.R.B. 280, and Notice 2018–73, 2018–40 I.R.B. 526, respectively.
The three 24-month average corporate bond segment rates applicable for October 2018 without adjustment for the 25-year average segment rate limits are as follows:
October 2018 2.35 3.85 4.47
Based on § 430(h)(2)(C)(iv), the 24-month averages applicable for October 2018, adjusted to be within the applicable minimum and maximum percentages of the corresponding 25-year average segment rates, are as follows:
For Plan Years Beginning In Applicable Month First Segment Second Segment Third Segment
2017 October 2018 4.16 5.72 6.48
2018 October 2018 3.92 5.52 6.29
2019 October 2018 3.74 5.35 6.11
Section 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B) specifies a minimum amount for the full-funding limitation described in § 431(c)(6)(A), based on the plan’s current liability. Section 431(c)(6)(E)(ii)(I) provides that the interest rate used to calculate current liability for this purpose must be no more than 5 percent above and no more than 10 percent below the weighted average of the rates of interest on 30-year Treasury securities during the four-year period ending on the last day before the beginning of the plan year. Notice 88–73, 1988–2 C.B. 383, provides guidelines for determining the weighted average interest rate. The rate of interest on 30-year Treasury securities for September 2018 is 3.15 percent. The Service determined this rate as the average of the daily determinations of yield on the 30-year Treasury bond maturing in August 2048. For plan years beginning in October 2018, the weighted average of the rates of interest on 30-year Treasury securities and the permissible range of rates used to calculate current liability are as follows:
For Plan Years Beginning In 30-Year Treasury Weighted Average Permissible Range 90% to 105%
October 2018 2.88 2.59 to 3.02
In general, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month average. Notice 2007–81 provides guidelines for determining the minimum present value segment rates. Pursuant to that notice, the minimum present value segment rates determined for September 2018 are as follows:
Month First Segment Second Segment Third Segment
September 2018 3.21 4.26 4.55
The principal author of this notice is Tom Morgan of the Office of the Associate Chief Counsel (Tax Exempt and Government Entities). However, other personnel from the IRS participated in the development of this guidance. For further information regarding this notice, contact Mr. Morgan at 202-317-6700 or Paul Stern at 202-317-8702 (not toll-free numbers).
Table 2018–9
Monthly Yield Curve for September 2018
Derived from September 2018 Data
0.5 2.61 20.5 4.53 40.5 4.55 60.5 4.57 80.5 4.57
1.0 2.83 21.0 4.53 41.0 4.55 61.0 4.57 81.0 4.57
1.5 3.02 21.5 4.53 41.5 4.55 61.5 4.57 81.5 4.57
2.0 3.17 22.0 4.53 42.0 4.56 62.0 4.57 82.0 4.57
2.5 3.27 22.5 4.53 42.5 4.56 62.5 4.57 82.5 4.57
3.0 3.33 23.0 4.53 43.0 4.56 63.0 4.57 83.0 4.58
3.5 3.38 23.5 4.53 43.5 4.56 63.5 4.57 83.5 4.58
4.0 3.43 24.0 4.53 44.0 4.56 64.0 4.57 84.0 4.58
4.5 3.48 24.5 4.53 44.5 4.56 64.5 4.57 84.5 4.58
5.0 3.53 25.0 4.53 45.0 4.56 65.0 4.57 85.0 4.58
5.5 3.59 25.5 4.53 45.5 4.56 65.5 4.57 85.5 4.58
6.0 3.66 26.0 4.53 46.0 4.56 66.0 4.57 86.0 4.58
6.5 3.73 26.5 4.53 46.5 4.56 66.5 4.57 86.5 4.58
7.0 3.80 27.0 4.53 47.0 4.56 67.0 4.57 87.0 4.58
7.5 3.87 27.5 4.53 47.5 4.56 67.5 4.57 87.5 4.58
8.0 3.94 28.0 4.54 48.0 4.56 68.0 4.57 88.0 4.58
8.5 4.00 28.5 4.54 48.5 4.56 68.5 4.57 88.5 4.58
9.0 4.07 29.0 4.54 49.0 4.56 69.0 4.57 89.0 4.58
9.5 4.13 29.5 4.54 49.5 4.56 69.5 4.57 89.5 4.58
10.0 4.18 30.0 4.54 50.0 4.56 70.0 4.57 90.0 4.58
10.5 4.23 30.5 4.54 50.5 4.56 70.5 4.57 90.5 4.58
11.0 4.28 31.0 4.54 51.0 4.56 71.0 4.57 91.0 4.58
11.5 4.32 31.5 4.54 51.5 4.56 71.5 4.57 91.5 4.58
12.0 4.35 32.0 4.54 52.0 4.56 72.0 4.57 92.0 4.58
12.5 4.38 32.5 4.54 52.5 4.56 72.5 4.57 92.5 4.58
13.0 4.41 33.0 4.54 53.0 4.56 73.0 4.57 93.0 4.58
13.5 4.43 33.5 4.54 53.5 4.56 73.5 4.57 93.5 4.58
14.0 4.45 34.0 4.55 54.0 4.56 74.0 4.57 94.0 4.58
14.5 4.47 34.5 4.55 54.5 4.56 74.5 4.57 94.5 4.58
15.0 4.48 35.0 4.55 55.0 4.56 75.0 4.57 95.0 4.58
15.5 4.49 35.5 4.55 55.5 4.56 75.5 4.57 95.5 4.58
16.0 4.50 36.0 4.55 56.0 4.57 76.0 4.57 96.0 4.58
16.5 4.51 36.5 4.55 56.5 4.57 76.5 4.57 96.5 4.58
17.0 4.51 37.0 4.55 57.0 4.57 77.0 4.57 97.0 4.58
17.5 4.52 37.5 4.55 57.5 4.57 77.5 4.57 97.5 4.58
18.0 4.52 38.0 4.55 58.0 4.57 78.0 4.57 98.0 4.58
18.5 4.52 38.5 4.55 58.5 4.57 78.5 4.57 98.5 4.58
19.0 4.53 39.0 4.55 59.0 4.57 79.0 4.57 99.0 4.58
19.5 4.53 39.5 4.55 59.5 4.57 79.5 4.57 99.5 4.58
20.0 4.53 40.0 4.55 60.0 4.57 80.0 4.57 100.0 4.58
Rev. Proc. 2018–51
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.
Section 1.1 – Overview of Revenue Procedure 2018–51 1
Section 1.2 – IRS Contacts 2
Section 1.3 – What’s New 3
Section 1.4 – Definitions 3
Section 1.5 – Agreement 5
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 14
Section 3.1 – General Guidelines for Substitute Forms 15
Section 3.2 – Paper 17
Section 3.3 – Printing 18
Section 3.4 – Margins 20
Section 3.5 – Examples of Approved Formats 20
Section 3.6 – Miscellaneous Information for Substitute Forms 20
Section 4.1 – Guidance From Other Revenue Procedures 21
Section 4.2 – Electronic Tax Products 22
Section 4.2 – System Requirements and Ordering Forms and Instructions 22
Section 5.1 – Tax Returns (Forms 1040, 1120, etc.) 22
Section 5.2 – Changes Permitted to Graphics (Form 1040) 23
Section 6.1 – Acceptable Formats for Substitute Forms and Schedules 26
Section 6.2 – Additional Instructions for All Forms 27
Section 7.1 – Specifications for Substitute Schedules K-1 29
Section 7.2 – Guidelines for Substitute Forms 8655 35
Part 8 – ADDITIONAL INFORMATION
Section 8.1 – Forms for Electronically Filed Returns 37
Section 8.2 – Effect on Other Documents 37
Section 8.3 – Exhibits 38
Section 1.1 – Overview of Revenue Procedure 2018–51
The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of the 2018 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.
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.
Only those substitute forms that comply fully 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.
The following types of forms are covered by this revenue procedure.
IRS tax forms and their related schedules,
Worksheets as they appear in instruction packages,
Applications for permission to file returns electronically and forms used as required documentation for electronically filed returns,
Over-the-counter estimated tax payment vouchers, and
The following types of forms are not covered by this revenue procedure.
W–2 and W–3 (see Pub. 1141 for information on these forms).
W–2c and W–3c (see Pub. 1223 for information on these forms).
941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and 8974 (see Pub. 4436 for information on these forms).
1096, 1097–BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, W–2G, 1042–S (see Pub. 1179 for information on these forms).
1095–A, 1094–B, 1095–B, 1094–C, and 1095–C (see Pub. 5223 for information on these forms).
8027 (see Pub. 1239 for information on this form).
Forms 1040–ES (OCR) and 1041–ES (OCR), which may not be reproduced.
Forms 5500 (for more information on these forms, see the Department of Labor website at www.efast.dol.gov).
Forms 5300, 5307, 8717, and 8905, bar-coded forms requiring separate approval.
1.1.6 Other Information Not Covered by This Revenue Procedure
The following information is not covered by this revenue procedure.
General Instructions and Specific Instructions (these are not reviewed by the Program).
Send your substitute forms for approval to the following offices (do not send forms with taxpayer data).
5500 Check EFAST2 information at the Department of Labor website at www.efast.dol.gov
5300, 5307, 8717, and 8905 Sandra.K.Barnes@irs.gov
Software developer vouchers (see Sections 2.3.7–2.3.9) Internal Revenue Service Attn: Doris Bethea 5000 Ellin Road, C5–226 Lanham, MD 20706 Doris.E.Bethea@irs.gov
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 scanability testing scrips@irs.gov
Schedule K-1 2-D bar-coded forms For mailing addresses for sending Schedule K-1 2-D bar-coded forms for testing, see Section 7.1.6
All others covered by this publication (see Section 1.1.4, earlier)
Attention: Substitute Forms Program
1111 Constitution Ave. NW, Room 6554,
substituteforms@irs.gov.
Forms W–2 and W–3, refer to Pub. 1141, General Rules and Specifications for Substitute Forms W–2 and W–3.
Forms W–2c and W–3c, refer to Pub. 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c.
Form 941 and Schedules B, D, and R, as well as Form 8974 refer to Pub. 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941).
Forms 1096, 1097–BTC, 1098, 1099, 3921, 3922, 5498, W–2G, and 1042–S, refer to Pub. 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.
For Forms 1095–A, 1094–B, 1095–B, 1094–C, and 1095–C, refer to Pub. 5223, General Rules & Specifications for Affordable Care Act Substitute Forms 1095–A, 1094–B, 1095–B, 1094–C, and 1095–C.
Form 8027, refer to Pub. 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically.
The following changes have been made to this year’s revenue procedure.
.01 Editorial Changes. We made editorial changes throughout and redundancies were eliminated as much as possible.
1.4.2 Printed/ Preprinted Form
A form produced using conventional printing processes or a printed form which has been reproduced by photocopying or a similar process.
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.
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 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.
Exception. All jurats (perjury statements) must be reproduced verbatim.
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.
A legible photocopy or an exact replica of an original form.
Note. A supporting statement is not a tax form and does not take the place of an official form.
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.
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.
Designated areas for the entry of data such as dollar amounts, quantities, responses, and checkboxes.
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 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.
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.
1.4.18 National Association of Computerized Tax Processors (NACTP)
The National Association of Computerized Tax Processors (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, see http://nactp.org.
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 that any required changes are made in accordance with these procedures and will not be disruptive to the processing of the tax return.
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.
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 we 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.
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.
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, repositioning line items, tables, and legends.
The Program accepts submissions of substitute forms for review and approval via email. The email address is substituteforms@irs.gov. Please include the term “PDF Submissions” on the subject line.
Email submission should include all the forms you wish to submit in one PDF file. Do not email or attach each form individually.
The emailed submission should include a maximum of 3 PDFs to include: a checksheet, a cover letter or accompanying statement, and a single PDF 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 C.
To alleviate delays during the peak time of September through December, submit advance draft forms as early as possible.
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:
SE:W:CAR:MP:P:TP,
2.1.3 Expediting the Process
Follow these basic guidelines for expediting the process.
Always include a checksheet for the Program’s response.
Include an accompanying statement identifying most, if not all, of the deviations your substitute forms may include which the official IRS version of the form does not.
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.
2.1.4 Schedules
2.1.5 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 considered for approval, the entire form, including Schedules A through U, as well as Schedule PC, must be submitted.
2.1.6 Examples of Schedules That Can Be Submitted Separately
Schedules C, D, and E for Form 1040 are examples of schedules that can be submitted separately. Although printed by the IRS as a supplement to Form 1040, none of these schedules are required to be filed with Form 1040. These schedules may be separated from Form 1040 and submitted as substitute forms.
2.1.7 Use and Distribution of Unapproved Forms
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.
All payment vouchers (Forms 940–V, 941–V, 943–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.
A Social Security Number/Employer Identification Number (SSN/EIN) has 9 numeric (N) spaces
B Check Digits have 2 alpha (A) spaces
C Name Control has 4 alphanumeric (X) spaces
D Master File Tax (MFT) Code has 2 numeric (N) spaces (see below)
E Taxpayer Identification Number (TIN) Type has 1 numeric (N) space (see below)
F Tax Period has 6 numeric (N) spaces in year/month format (YYYYMM)
G Transaction Code has 3 numeric (N) spaces
1040 (family) – 30,
940 – 10,
941 – 01,
943 – 11,
944 – 14,
945 – 16,
1041–V – 05,
2290 – 60, and
4868 – 30.
Form 1040 (family), 4868 – 0, and
Forms 940, 941, 943, 944, 945, 1041–V, and 2290 – 2.
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 inches 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 .014 inches. The line to be scanned must have a clear band 0.25 inches 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.
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.
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, the 940 family, and 2290 vouchers.
Software developers must follow these specific guidelines to produce scannable vouchers strictly for lockbox purposes. Also see Exhibit B.
The total depth must be 3.25 inches.
The scan line must be .5 inches from the bottom edge and 1.75 inches from the left edge of the voucher and left justified.
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.
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 payment indicator arrow.
Windowed envelopes must not display the scan line in order to avoid disclosure and privacy issues.
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.
Line Specifications for Taxpayer Data:
Taxpayer Name 56 6 36 41
Taxpayer Address, Apt 57 6 36 41
Taxpayer City, State, ZIP 58 6 36 41
Foreign Country Name 59 6 36 41
Foreign Province/Country 60 6 17 22
Foreign Postal Code 60 26 16 41
Line Specifications for Mail To Data:
Mail Name 56 43 38 80
Mail Address 57 43 38 80
Mail City, State, ZIP 58 43 38 80
Line Specifications for:
Scan Line 63 26 n/a n/a
2.3.9 How To Get Approval
To receive approval, please send in 25 voucher samples yearly for each form type or scenarios, by December 13, 2018, for testing to the following address.
Attn: Doris Bethea, C5-226
For further information, contact Doris Bethea, Doris.E.Bethea@irs.gov, at 240-613-5922 (not toll-free), or Jason Lane, Jason.L.Lane@irs.gov, at 559-452-3242 (not toll-free).
You cannot, without prior IRS approval, change any IRS tax form or use your own (non-approved) versions including graphics, unless specifically permitted by this revenue procedure. See Sections 2.5.7 to 2.5.11.
You cannot adjust any of the graphics on Form 1040 (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 (i.e., 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.
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 the revenue procedure, must be approved by the IRS before being filed.
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.
We encourage submission of proposed substitutes of these advance draft forms and will grant conditional approval 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.
Follow these general guidelines when submitting substitute forms for approval.
When approval of any substitute form (other than those exceptions specified in Part 1, Section 1.2 – IRS Contacts) 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, 1040, 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.
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.
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.
When requesting approval, please include a checksheet. Checksheets expedite the approval process. The checksheet may look like the example in Exhibit C displayed in the back of this procedure or may be one of your own design.
Please include your email address on the checksheet.
2.5.8 Approval/Non- Approval Notice
The Program will email the checksheet or an approval letter to the originator, unless:
The requester has asked for a formal letter, or
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.
Most signature tax returns and many of their schedules and related forms have the tax (liability) year printed in the upper right corner. Approvals for these annual forms are usually good for one 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.
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.
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, and 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 insubstantial editorial changes to the form, or makes any changes that mirror changes the Service makes to the form’s official version, the new substitute need not 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 official forms made by the Service. If there are any questions, please contact the Program.
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.
The new substitute form also must comply with changes to the guidelines in this revenue procedure. The procedure may have eliminated, added to, or otherwise changed the guideline(s) that affected the change approved in the prior year.
2.5.12 Required Copies
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.
2.5.13 Requestor’s Responsibility
Using the prescribed print paper, font size, legibility, state tax data deletion, etc., and
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 1/2-inch margin to avoid the source code from being cut off during printing.
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.
This information must be provided to every user of official or substitute IRS forms or instructions.
All substitute forms must contain in the upper right corner the OMB number that is on the official form, and
This notice reads, in part, “We ask for tax return information to carry out the tax laws of the United States....”
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.
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.
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, visit IRS.gov/OrderForms.
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 of Form 1040).
Manually prepared 1 The entry column must have a vertical line or some type of indicator in the amount field to separate dollars from cents
2 The cents column must be at least 3/10″ wide
Computer generated 1 Vertically align the amount entry fields where possible
2 Use one of the following amount formats:
a) 0,000,000, or
Computer prepared 1 You may remove the vertical line in the amount field that separates dollars from cents
The following applies to computer-prepared forms.
The sequence number also may be placed following the year designation for the tax form and separated with an asterisk.
3.1.6 Assembly of Forms
When developing software or forms for use by others, please 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.
1040 • Form 1040, and • Schedules and forms in attachment sequence number order
Any other tax return (Form 1120, 1120S, 1065, 1041, etc.) • The tax returns, • Directly associated schedules (Schedule D, etc.), • Directly associated forms, • Additional schedules in alphabetical order, and • Additional forms in numerical order
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.
3.1.7 Paid Preparer’s Information and Signature Area
On Forms 1040 and 1120, etc., 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. This applies to other tax forms as well.
3.1.8 Some Common Reasons for Requiring Changes to Substitute Forms
Some reasons that substitute form submissions may require changes include the following.
Shading areas incorrectly.
Failing to include a reference to the location of the Paperwork Reduction Act Notice.
Not including parentheses for losses.
Not including “Attach Statement” when appropriate.
Including line references or entry spaces that do not match the official form.
Printing text that is different from 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.
At least 18 pound (17″ x 22″, 500 sheets), or
At least 50 pound offset book (25″ x 38″, 500 sheets).
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, and
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
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.
3.2.3 Paper and Ink Color3.2.4 Page Size
It is preferred that the color and opacity of paper substantially duplicates that of the original form. This means that your substitute must be printed in black ink and may be on white or on the colored paper the IRS form is printed on. Form 1040 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.
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 1/2″ x 11″). The thickness of the stock cannot be less than .003 inches.
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 eight 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.
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.
Substitute forms should be printed using a 6 lines/inch vertical print option. They also should 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).
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.
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-point. You may omit “Department of the Treasury—Internal Revenue Service” and all reference to instructions in the form’s title area.
When privately printing substitute tax forms, the Government Printing Office (GPO) symbol and/or jacket number must be removed. In the same place using the same type size, print the Employer Identification Number (EIN) of the printer or designer or the IRS-assigned source code. (We prefer this last number 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 Single Page Forms
Substitute single page forms should be reproduced the same as IRS single page forms, with the exception of Form 1040. See Exhibit A and Part 5, later. 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.
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.
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 instructions” must be retained, or a similar statement indicating the location of the Notice, must be provided on each form.
A ½-inch to ¼-inch margin must be maintained across the top, bottom, and both sides of all substitute forms.
With the exception of the actual tax return forms (for example, Forms 1040, 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, 1120, 940, 941, etc.). The Service uses this area to imprint a Document Locator Number for each return. There are no exceptions to this requirement.
Exhibits A and B, at the end of this revenue procedure, are examples of how these guidelines may be used. Vertical spacing is six (6) lines to the inch. A combination of upper-case and lower-case print font is acceptable in producing substitute forms.
The same logic may be applied to any IRS form that is normally reproducible as a substitute form, with the exception of the tax return forms as discussed elsewhere.
Note. These exhibits may be from a prior year and are not to be used as current 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.
Having the correct form numbers, six-digit form identifying numbers, and titles at the top of the return, and
3.6.3 Caution to Producers of Software Packages
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.
3.6.4 Programming to Print Forms
Use only the following label information format for single filers: JOHN Q. DOE 000 OAK DRIVE HOMETOWN, STATE 00000
Use only the following information for joint filers: JOHN Q. DOE MARY Q. DOE 000 OAK DRIVE HOMETOWN, STATE 00000
Use “0” for numbers values and “X” for alpha characters entered in data entry fields as dummy copy.
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.
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), and Schedule R (Form 941). This also includes 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.
Section 4.2 – Electronic Tax Products
4.2.1 The IRS Website
Copies of tax forms, their instructions, publications, fillable forms, and prior year forms and publications, may be found on the IRS website at IRS.gov/FormsPubs.
Draft forms and instructions may be found at IRS.gov/DraftForms. 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 www.ntis.gov. Prices are subject to change.
You can order IRS forms and other tax material at IRS.gov/OrderForms.
Section 5.1 – Tax Returns (Forms 1040, 1120, etc.)
Tax return forms (such as Forms 1040 and 1120) require a signature and establish tax liability. Computer-generated versions are acceptable under the following conditions.
Substitute forms must conform to the physical layout of the corresponding IRS form although the typeface may differ. Note. Form 1040 (pages 1 and 2) may be printed on a single page as shown in Exhibit A. 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.
The substitute form must be the same number of pages (with the exception of Form 1040, as noted above) and contain the same line text 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 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.
Computer-generated tax forms (for example, Form 1040, etc.) on lined or color barred paper.
Tax forms that differ from the official IRS forms in a manner that makes them non-standard or unable to process.
5.1.3 Changes Permitted to Form 1040
Certain changes (listed in Section 5.2) are permitted to the graphics of the form without prior approval, but these changes apply to only acceptable preprinted forms. Changes not requiring prior approval are good only for the annual filing period, which is the current tax year. Such changes are valid in subsequent years only if the official form does not change.
All changes not listed in Section 5.2 require approval from the IRS before the form can be filed.
Section 5.2 – Changes Permitted to Graphics (Form 1040)
Form 1040, which is currently a two-page form, can be reproduced (concatenated) into a single page as long as there are no other distinguishing marks such as “fold here,” “cut here,” dotted lines, etc. This is acceptable for paper filing and for the taxpayer copy of the form. See Exhibit A. Schedules 1–6 cannot be combined for filing purposes. For the client copy of the return, the numbered Schedules may be printed two to a page (for example, Schedule 3 below Schedule 2, if both are completed as part of the return). If numbered Schedules are combined on the client copy, it must include a statement that it is “Not for Filing.”
The horizontal rules and instructions within the name and address area may be removed and the entire area left blank. No line or instruction can remain in the area. The heavy ruled border (when present) that outlines the name, address area, and social security number must not be removed, relocated, expanded, or contracted.
When the name and address area is left blank, the following format must be used when printing the taxpayer’s name and address.
City, state (25 characters maximum), one blank character, and ZIP code.
MARY Q. DOE
000 ANYWHERE ST., APT. 000
Example of in-care-of name line. Name and address (single filer) with in-care-of name line:
C/O JOHN R. DOE
0000 SOMEWHERE AVE.
SAMETOWN, STATE 00000
5.2.5 SSN and Employer Identification Number (EIN) Area
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.
5.2.6 Cents Column
When printing money amounts, you must use one of the following formats: (a) 0,000,000; (b) 0,000,000.00.
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.
5.2.8 Dependents on Form 1040
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.
5.2.9 Other Lines
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
5.2.12 Other Changes Prohibited
Exhibit of acceptable format for Form 1040 (reproduced on one page vs. two pages) is shown in the exhibits section of this revenue procedure.
If your computer-generated forms appear exactly like the exhibits (A or B), 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.
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.
In addition, the reference code that is immediately before the data field must either be followed by a period or enclosed in parentheses. There also must 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.)
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.
5 STATE & LOCAL INC. TAXES......... 5. 000.00
6 REAL ESTATE TAXES......... 6.
7 PERSONAL PROPERTY TAXES......... 7. 000.00
5 STATE & LOCAL INC. TAXES......... (5) 000.00
6 REAL ESTATE TAXES......... (6)
7 PERSONAL PROPERTY TAXES......... (7) 000.00
When submitting a multi-page form, send all its pages in the same package. If you will not be producing certain pages, please note that in your cover letter.
You may show the computer-prepared internal control numbers and identifying symbols on the substitute 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 ½-inch clear area of any form or schedule requiring a signature.
Except for the actual tax return form (Forms 1040, 11ID Number on 20, 940, 941, etc.), you may print in the left vertical and bottom left margins. The bottom left margin you may use extends 3½ inches from the left edge of the form. You may print internal control numbers in place of the removed IRS catalog number.
6.2.2 Required Software ID Number (Source Code) on Computer- Prepared 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), GAO recommended that 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 current publication.
In order to respond properly to this GAO recommendation, the IRS will require all tax preparation software firms to 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 Code 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 PATS testing last filing season and have determined that some firms do not currently have a Source Code. 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 have other questions or concerns, you may contact Tax Forms and Publications Special Services Section at substituteforms@irs.gov.
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.
6.2.4 Determining Final Totals
Explanatory detail and/or intermediate calculations for determining final line totals may be included on the substitute. We prefer that such calculations be submitted in the form of a supporting statement. If intermediate calculations are included on the substitute, 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.
6.2.5 Instructional Text on the Official Form
Text on the official form, which is solely instructional (for example, “See instructions,” etc.), may generally be omitted from the substitute form.
6.2.6 Intermingling Is Prohibited
Showing more than one form or schedule on the same printout page is prohibited. Both sides of the paper may be used for multipage forms, but it is unacceptable to intermingle forms.
For instance, Schedule E can be printed on both sides of the paper because the official form is multipage, with page 2 continued on the back. However, do not print Schedule E on the front page and Schedule SE on the back, 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.
6.2.7 Identifying Substitutes
Identify all computer-prepared substitutes clearly. Print the form designation ½ inch from the top margin and 1½ inches from the left margin. Print the title centered on the first line of print. Print the taxable year and, where applicable, the sequence number on the same line ½ 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.
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.
7.1.1 Requirements for Schedules K-1 That Accompany Forms 1041, 1065, 1065–B, and 1120S
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), Form 1065–B (for electing large partnerships), or Form 1120S (for S corporations). Substitute Schedules K-1 should be as close as possible to exact replicas of copies 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 that can be tested. This information should be dummy information. Use an “X” for alpha characters and “0” for numbers. 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 1120S. Please allow at least 1/4 inch of white space around the 6-digit code.
661117 for Form 1041,
651117 for Form 1065, and
671117 for Form 1120S.
Schedules K-1 that accompany Forms 1041, 1065, 1065–B, or 1120S must meet all specifications. The specifications include, but are not limited to, the following requirements.
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 1120S.
All K-1s that are filed with the IRS should be printed on standard 8.5” × 11” paper (the international standard (A4) of 8.27” × 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 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.
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.
The Schedule K-1 must contain the tax year, the OMB number, the schedule number (K-1), the related form number (1041, 1065, 1065–B, or 1120S), and the official schedule name in substantially the same position and format 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 (example: 50 ½% 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.
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 Forms 1041, 1065, 1065–B, or 1120S to the filer to be filed correctly.
Standardization for reporting information is required for recipient copies of substitute Schedules K-1 of Forms 1041, 1065, 1065–B, and 1120S. 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 1120S. Please allow white space around the 6-digit code.
– 661117 for Form 1041,
– 651117 for Form 1065, and
– 671117 for Form 1120S.
The amount of each recipient’s share of each item must be shown. A partial percent should be reflected as a decimal (example 50 ½% 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.
In order to assure uniformity of substitute Schedules K-1, the paper size should be standard 8.5” × 11” (the international standard (A4) of 8.27” × 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 minimal of 10-point font.
7.1.3 Requirements for Schedules K-1 With Two- Dimensional (2-D) Bar Codes
Electronic filing is now and will continue to be 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 two-dimensional 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 K-1s 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 K-1. The results will be more efficient operation 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 K-1s 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 print in the space labeled “For IRS Use Only” on each Schedule K-1. The entire bar code must print within the “For IRS Use Only” box surrounded by a white space of at least ¼ inch.
Bar codes must print in PDF 417 format.
Be sure to include the 6-digit form ID code in the upper right of Schedules K-1 of Forms 1041, 1065, and 1120S. Please allow white space around the 6-digit code.
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 Taxpayer Identification Numbers, 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 K-1s.
– All numeric-only fields are right justified (except Taxpayer Identification Numbers 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 –
– Use uppercase alpha characters, numerics, and special characters as defined in each field.
Delimit each field with a carriage return.
Express percentages as 6-digit numbers without the percent sign. Left justify with 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.”
• It is vital that the print routine reinitialize the bar code prior to printing each succeeding K-1. Failure to do this will result in each K-1 for a parent return having the same bar code as the document before it.
7.1.5 Approval Process for Bar- Coded 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 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.gov website (see IRS.gov/E-file-Providers/ K-1-Bar-Code-Certification-Process).
Software developers will submit two identical copies of the test documents – one to the IRS and one to a contracted testing vendor.
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 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: Dana Hawkins
4701 Forbes Blvd.
Vendors are encouraged to visit http://nactp.org for compliance guidelines in regards to mil size and error-correction level.
If a change is made to the bar code after approval, be sure to increment the version number.
Section 7.2 – Guidelines for Substitute Forms 8655
7.2.1 Increased Standardization for Forms 8655
Increased standardization for reporting information on substitute Forms 8655 is now required to aid in processing and for compliance purposes. Please follow the guidelines in Section 7.2.2.
7.2.2 Requirements for Substitute Forms 8655
Please follow these specific requirements when producing substitute Forms 8655.
The first line of the title must be “Reporting Agent Authorization.”
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-point.
For adequate disclosure checks, the following must be included for each taxpayer.
– EIN, and
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 is 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.
All substitute Forms 8655 must be approved by the Program as outlined in the Form 8655 specifications in this current publication.
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.
The 20-business day assumed approval policy does not apply to Form 8655 approvals.
7.2.3 Exception for Form 8655
Because of how Form 8655 is processed and distributed to recipients, vendors are allowed to affix their logo onto the substitute version of the form. This exception is for Form 8655 only.
Part 8 Additional Information
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.
8.1.2 Applying To Participate in IRS e-file
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.
8.1.3 Obtaining the Taxpayer Signature/ Submission of Required Paper Documents
Taxpayers choosing to electronically prepare and file their return will be required to use the Self-Select PIN method as their signature.
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.
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.
This revenue procedure supersedes Revenue Procedure 2017–40, 2017–26, I.R.B 1339.
Section 8.3 – Exhibits
Exhibit A — Form 1040 (Acceptable format) Exhibit B — Form 1040–ES Voucher 2017 Exhibit C — Substitute Form Checksheet
REG–104872–18
Notice of Proposed RulemakingRemoval of Regulations on Advance Payments for Goods and Long-Term Contracts
Written or electronic comments and requests for a public hearing must be received by January 14, 2019.
Send submissions to: CC:PA:LPD:PR (REG–104872–18), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–104872–18), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at www.regulations.gov (IRS REG–104872–18).
Concerning the proposed regulations, Charles Gorham, (202) 317-5091, or Joanna L. Trebat, (202) 317-6890; concerning submissions of comments and requests for a hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers).
This document proposes to remove § 1.451–5 of the Income Tax Regulations (26 CFR part 1), and its cross-references, relating to the treatment of advance payments for goods and long-term contracts under section 451 of the Internal Revenue Code (Code).
In general, section 451 provides that the amount of any item of gross income is included in gross income for the taxable year in which it is received by the taxpayer, unless, under the method of accounting used in computing taxable income, the amount is to be properly accounted for as of a different period.
Under § 1.451–1, accrual method taxpayers generally include items of income in the taxable year when all the events have occurred that fix the right to receive the income and the amount of the income can be determined with reasonable accuracy (the “all events” test).
Section 1.451–5 generally allows accrual method taxpayers to defer the inclusion of income for advance payments for goods until the taxable year in which they are properly included in income under the taxpayer’s method of accounting for federal income tax purposes if that method results in the advance payments being included in gross income no later than when the advance payments are recognized in gross receipts under the taxpayer’s method of accounting for financial reporting purposes.
Section 13221 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Public Law 115–97 (the “Act”), amended section 451 by redesignating section 451(b) through (i) as (d) through (k) and adding new subsections (b) and (c).
New section 451(b) generally requires that for accrual method taxpayers the all events test with respect to a particular item of gross income must not be treated as met any later than when the item is taken into account as revenue in a taxpayer’s applicable financial statement, or such other financial statement as the Secretary may prescribe.
New section 451(c) generally requires an accrual method taxpayer that receives any advance payment described in section 451(c)(4) during the taxable year to include the advance payment in income in the taxable year of receipt or make an election to: (1) include any portion of the advance payment in income in the taxable year of receipt to the extent required under new section 451(b); and (2) include the remaining portion of the advance payment in income in the following taxable year. The election to defer advance payments of goods and services under new section 451(c) is similar to the rules regarding the treatment of advance payments for goods, services, and other specified items provided in Revenue Procedure 2004–34, 2004–1 CB 991. See H.R. Rep. No. 115–466, at 429 (2017) (Conf. Rep.).
New section 451(c) and its election to defer advance payments override the deferral method provided by § 1.451–5. See H.R. Rep. No. 115–466, at 429 n.880 (2017) (Conf. Rep.). Accordingly, the Treasury Department and the IRS propose to remove § 1.451–5 and its cross references. Removing § 1.451–5 also will ensure that the new deferral rules of section 451(c) apply uniformly and consistently to all taxpayers as well as simplify tax administration.
The rules of section 446 regarding changes in methods of accounting will apply to taxpayers changing a method of accounting for advance payments from a method described in § 1.451–5 to another method. The Treasury Department and the IRS request comments on whether any changes to existing procedural rules under section 446 for changes in methods of accounting are necessary or desirable as a result of removing § 1.451–5.
The removal of these regulations would apply as of the date the Treasury decision adopting this notice of proposed rulemaking is published in the Federal Register.
This regulation is not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement (April 11, 2018) between the Department of the Treasury and the Office of Management and Budget regarding review of tax regulations. Because the proposed regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.
Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are timely submitted to the IRS in the preamble under the “ADDRESSES” section. All comments submitted will be made available at www.regulations.gov for public inspection and copying.
A public hearing will be scheduled, if requested, by any person who timely submits comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register.
The principal author of this document is Joanna L. Trebat, Office of the Associate Chief Counsel (Income Tax and Accounting). Other personnel from the IRS and Treasury Department participated in its development.
Accordingly, 26 CFR parts 1 and 602 are proposed to be amended as follows:
Par. 2. Section 1.381(c)(4)–1 is amended by revising the second sentence of paragraph (b)(2) to read as follows:
§ 1.381(c)(4)–1 Method of accounting.
(2) * * * The installment method under section 453, the mark-to-market method under section 475, the amortization of bond premium under section 171, the percentage of completion method under section 460, the recurring item exception of § 1.461–5, and the income deferral method under section 455 are examples of special methods of accounting.* * *
Par. 3. Section 1.382–7 is amended by revising the third sentence of paragraph (a) to read as follows:
§ 1.382–7 Built in gains and losses.
(a) * * * Examples to which this paragraph (a) will apply include, but are not limited to, income received prior to the change date that is deferred under section 455 or Rev. Proc. 2004–34 (2004–1 CB 991 (June 1, 2004)) (or any successor revenue procedure) (see § 601.601(d)(2)(ii)(b)).
§ 1.451–5 [Removed]
Par. 4. Section 1.451–5 is removed.
§ 1.861–18 [Amended]
Par. 5. Section 1.861–18 is amended in paragraph (i)(4) by:
1. Removing Example 2;
2. Designating Examples 1 and 3 as paragraphs (i)(4)(i) and (ii), respectively; and
3. In the heading for newly designated paragraph (i)(4)(ii), removing “3” and adding “2” in its place.
§ 1.6655–0 [Amended]
Par. 6. Section 1.6655–0 is amended by removing the entries for § 1.6655–2(f)(3)(i) and (f)(3)(i)(A) and redesignating the entry for § 1.6655–2(f)(3)(i)(B) as § 1.6655–2(f)(3)(i).
§ 1.6655–2 [Amended]
Par. 7. Section 1.6655–2 is amended by removing paragraphs (f)(3)(i) heading and (f)(3)(i)(A) and redesignating (f)(3)(i)(B) as (f)(3)(i).
Par. 8. Section 1.6655–6 is amended in paragraph (c) by:
1. Revising the heading and introductory text;
2. Removing Example 1;
3. Designating Example 2 as paragraph (c)(1) and revising the heading of newly designated paragraph (c)(1); and
3. Adding a reserved paragraph (c)(2).
§ 1.6655–6 Methods of accounting.
(c) Example. The following example illustrates the rules of this section:
(1) Example. * * *
PART 602 – OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Par. 9. Add an authority citation for part 602 to read as follows:
§ 602.101 [Amended]
Par. 10. Section 602.101 is amended by removing the entry for § 1.451–5 and the parenthetical authority citation at the end of the section.
(Filed by the Office of the Federal Register on October 12, 2018, 8:45 a.m., and published in the issue of the Federal Register for October 15, 2018, 83 F.R. 51904)
Bulletin 2018–27 through 2018–44
2018-09 2018-28 I.R.B 2018-28 206
2018-12 2018-30 I.R.B 2018-30 232
2018-13 2018-43 I.R.B 2018-43 714
2018-48 2018-28 I.R.B 2018-28 9
2018-56 2018-27 I.R.B 2018-27 3
2018-58 2018-33 I.R.B 2018-33 305
2018-59 2018-28 I.R.B 2018-28 196
2018-60 2018-31 I.R.B 2018-31 275
2018-61 2018-31 I.R.B 2018-31 278
2018-62 2018-34 I.R.B 2018-34 316
2018-63 2018-34 I.R.B 2018-34 318
2018-64 2018-35 I.R.B 2018-35 347
2018-65 2018-35 I.R.B 2018-35 350
2018-67 2018-36 I.R.B 2018-36 409
2018-68 2018-36 I.R.B 2018-36 418
2018-69 2018-37 I.R.B 2018-37 426
2018-70 2018-38 I.R.B 2018-38 441
2018-71 2018-41 I.R.B 2018-41 548
2018-72 2018-40 I.R.B 2018-40 522
2018-73 2018-40 I.R.B 2018-40 526
2018-74 2018-40 I.R.B 2018-40 529
2018-75 2018-41 I.R.B 2018-41 556
2018-76 2018-42 I.R.B 2018-42 599
2018-77 2018-42 I.R.B 2018-42 601
2018-78 2018-42 I.R.B 2018-42 604
2018-79 2018-42 I.R.B 2018-42 606
2018-80 2018-42 I.R.B 2018-42 609
2018-81 2018-43 I.R.B 2018-43 666
2018-82 2018-44 I.R.B 2018-44 718
REG-130244-17 2018-41 I.R.B 2018-41 593
REG-103474-18 2018-32 I.R.B 2018-32 284
REG-104390-18 2018-43 I.R.B 2018-43 671
REG-104397-18 2018-41 I.R.B 2018-41 560
REG-104872-18 2018-44 I.R.B 2018-44 762
REG-106977-18 2018-27 I.R.B 2018-27 6
REG-107892-18 2018-35 I.R.B 2018-35 353
REG-112176-18 2018-37 I.R.B 2018-37 430
2018-35 2018-28 I.R.B 2018-28 204
2018-36 2018-38 I.R.B 2018-38 442
2018-37 2018-29 I.R.B 2018-29 210
2018-38 2018-31 I.R.B 2018-31 280
2018-39 2018-34 I.R.B 2018-34 319
2018-40 2018-34 I.R.B 2018-34 320
2018-42 2018-36 I.R.B 2018-36 424
2018-43 2018-36 I.R.B 2018-36 425
2018-44 2018-37 I.R.B 2018-37 426
2018-45 2018-37 I.R.B 2018-37 428
2018-46 2018-39 I.R.B 2018-39 460
2018-47 2018-39 I.R.B 2018-39 518
2018-48 2018-40 I.R.B 2018-40 521
2018-49 2018-41 I.R.B 2018-41 548
2018-50 2018-42 I.R.B 2018-42 610
2018-51 2018-44 I.R.B 2018-44 721
2018-52 2018-42 I.R.B 2018-42 611
2018-53 2018-43 I.R.B 2018-43 667
2018-19 2018-27 I.R.B 2018-27 1
2018-20 2018-28 I.R.B 2018-28 8
2018-21 2018-32 I.R.B 2018-32 282
2018-22 2018-34 I.R.B 2018-34 308
2018-23 2018-36 I.R.B 2018-36 405
2018-24 2018-36 I.R.B 2018-36 407
2018-25 2018-39 I.R.B 2018-39 445
2018-26 2018-40 I.R.B 2018-40 520
2018-27 2018-41 I.R.B 2018-41 546
9834 2018-31 I.R.B 2018-31 233
9835 2018-33 I.R.B 2018-33 288
9836 2018-33 I.R.B 2018-33 291
9838 2018-34 I.R.B 2018-34 309
9839 2018-35 I.R.B 2018-35 325
2014-5 Modified by Notice 2018-69 2018-37 I.R.B 2017-37 426
2015-28 Modified by Notice 2018-69 2018-37 I.R.B 2017-37 426
2016-57 Modified by Notice 2018-69 2018-37 I.R.B 2017-37 426
2017-45 Modified by Notice 2018-69 2018-37 I.R.B 2017-37 426
2015-27 Amplified by Rev. Proc. 2018-39 2018-34 I.R.B 2018-34 319
2017-24 Amplified by Rev. Proc. 2018-39 2018-34 I.R.B 2018-34 319
2018-31 Modified by Rev. Proc. 2018-44 2018-37 I.R.B 2018-37 426
Page Last Reviewed or Updated: 26-Oct-2018