Publication 1167

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General Rules and Specifications for Substitute Forms and Schedules

Overview

Revenue Procedure 2007-68; reprinted from IR Bulletin 2007-49, dated December 3, 2007

The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of 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 publications listed below provide guidance for substitute tax forms not covered in this revenue procedure. These publications are available on the IRS website.

  • Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.
  • Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.
  • Publication 1187, Specifications for Filing Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically.
  • Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.
  • Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.
  • Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically.
  • Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
  • Publication 1345-A, Filing Season Supplement for Authorized IRS e-file Providers.
  • Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941).

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