Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.92-002 - Regulation 1991-12 Arkansas Individual Income Tax Section Guidelines for the use of Substitute and Reproduced Tax Forms

Current through Register Vol. 49, No. 6, June, 2024
This regulation is promulgated pursuant to Ark. Code Ann. §
								26-18-301, §
								26-51-806
				and §
								26-51-904, which
				authorizes the Director of Department of Finance and Administration to
				promulgate regulations and to prescribe forms necessary to administer and
				enforce the state tax laws.
The Director of the Department of Finance and Administration
				delegates the authority to prescribe tax forms under this regulation to the
				Commissioner of Revenues for the Revenue Division of the Department of Finance
				and Administration.
A. INTRODUCTION
Under the direction of the Commissioner of Revenue, the
				Arkansas Individual Income Tax Section (AIIT) prescribes the format of Arkansas
				tax returns, schedules, statements, and declarations. Substitute tax forms that
				are commercially printed, computer produced, computer programmed, or otherwise
				produced must be pre-approved by AIIT. AIIT's primary objectives are to ensure
				that substitute tax forms:
* are compatible with AIIT's automated processing
				system;
* result in the accurate assessment of the taxpayer's tax
				liability; and
* present information in a uniform pattern.
These guidelines are for commercial printers, developers of tax
				software, computerized tax processors, computer programmers and others who use
				substitute tax forms requiring AIIT approval of their substitute tax forms.
				Unless otherwise stated, the term "form" as used in these guidelines includes:
				tax returns, schedules, statements and declarations.
B. WHO MUST GET APPROVAL OF SUBSTITUTE TAX
			 FORMS?
Any company or individual who makes a product that produces
				substitute tax forms to be filed with AIIT must receive prior written approval
				from AIIT before releasing or distributing this product to its customers or
				clients. Examples of companies that must get approval are:
* commercial printers or business forms companies that market
				substitute forms;
* tax software developers who write computer programs, for
				their use or for sale to others, that produce computer-prepared substitute tax
				forms; and
* companies that batch process tax returns for tax
				practitioners using computer programs that produce substitute tax forms.
Customers or clients of companies described above do not need
				to get additional approval from AIIT to use the substitute tax form. But they
				should verify that AIIT has approved the substitute tax forms produced by the
				software they purchase. Examples of customers or clients who should verify AIIT
				approval are:
* tax practitioners who purchase substitute tax forms from
				commercial printers or business forms companies;
* tax practitioners who purchase software that produces
				substitute tax forms;
* tax practitioners who use batch processing service bureaus to
				produce tax returns; and
* software providers who sell the products of tax software
				developers.
Note: If you are a customer or client using the forms,
				software, services, or products referred to above, verify AIIT approval of the
				substitute tax forms by asking the vendor for a copy of their AIIT approval
				letter.
C. WHAT ARE THE
			 GUIDELINES FOR PREPARING SUBSTITUTE TAX FORMS?
Substitute tax forms must be compatible with AIIT's automated
				processing system. AIIT must be able to process the substitute tax form in the
				same manner as the official form. Therefore, all substitute tax forms must meet
				the following guidelines before AIIT will approve them.
You may modify substitute tax forms to make them suitable for
				computer preparation. However, AIIT will not permit changes that would impair
				its ability to review, store, or handle tax forms. If you have questions about
				your proposed design, please contact AIIT before sending the substitute tax
				form to AIIT for review. Any substitute tax form that does not conform to the
				guidelines of this regulation, or that would cause processing problems, may be
				rejected by AIIT.
1. Company
			 Identification Code
Substitute tax forms must include a company identification
				code. The company identification code may be the company's initials or some
				other alpha or alpha-numeric code chosen by your company. The company
				identification code must be registered with AIIT. Use form AR 9101, Letter of
				Intent to Abide by the Guidelines for the Use of Substitute and Reproduced Tax
				Forms, to register your company identification code. (A copy of form AR9101 is
				attached to this Regulation as Attachment #1). The company identification code
				must be printed on each substitute tax form in the upper left corner. Failure
				to do so will result in the disapproval of the substitute tax form. The company
				identification code will identify the company developing or producing the
				substitute tax form and enable AIIT to contact the company should a problem
				occur with the substitute tax form or a change be required by law.
2. Image Size, Keying Symbols,
			 Line Spacing, and Numbers
Keying symbols and line numbers are codes that AIIT data entry
				operators use to enter tax return information into the automated processing
				system. These symbols reduce the time it takes to enter tax return information
				and help operators to enter the correct information. In preparing substitute
				tax forms, these keying symbols and line numbers must be duplicated exactly.
				Failure to do so will result in the disapproval of your substitute tax
				forms.
3. Margins and
			 Layout
Substitute tax forms must have margins on all sides at least as
				large as the margins on the official forms. Generally, margins on the official
				forms are 1/2" on all side. Margins may not be less than those on the
				original.
4. Type Style
AIIT will define this standard by form. The print must be laser
				or offset quality. No dot matrix print will be accepted for the form. Dot
				matrix print can be used for the variable data entered in the spaces.
5. Paper
Print substitute tax forms on 20 pound to 24 pound paper. The
				grain must be long and the color white or the same as the original. Use the
				same size paper as the official form.
6. Ink
Use Black ink.