IRS Issues Requirements for Reproduction/Substitute Information Returns and Other Documents (Rev. Proc. 2016-35)

The IRS has provided the specifications for the private printing of red-ink substitutes for the 2015 revisions of information returns, preparing acceptable substitutes of the official forms, and using official or acceptable substitute forms to furnish information to recipients. The procedures cover Forms 1096, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, 1042-S and 8935. Further, the procedures outline the official specifications for a form or statement to be acceptable. Substitutes that totally conform to the specifications may be privately printed and filed as returns with the IRS. This procedure will be reprinted as IRS Publication 1179, General Rules and Specifications for Substitute Forms and Schedules.

Rev. Proc. 2015-35, I.R.B. 2015-26, 1142, is superseded.

Rev. Proc. 2016-35, 2016FED ¶46,359

Other References:

Code Sec. 1461

CCH Reference – 2016FED ¶32,828.157

Code Sec. 6041

CCH Reference – 2016FED ¶35,836.075

CCH Reference – 2016FED ¶35,836.30

Code Sec. 6041A

CCH Reference – 2016FED ¶35,842.075

Code Sec. 6042

CCH Reference – 2016FED ¶35,870.01

Code Sec. 6043

CCH Reference – 2016FED ¶35,888.0756

Code Sec. 6044

CCH Reference – 2016FED ¶35,911.075

CCH Reference – 2016FED ¶35,911.30

Code Sec. 6045

CCH Reference – 2016FED ¶35,930.024

CCH Reference – 2016FED ¶35,930.28

Code Sec. 6047

CCH Reference – 2016FED ¶35,983.075

Code Sec. 6049

CCH Reference – 2016FED ¶36,037.075

CCH Reference – 2016FED ¶36,037.58

Code Sec. 6050A

CCH Reference – 2016FED ¶36,044.01

CCH Reference – 2016FED ¶36,044.50

Code Sec. 6050B

CCH Reference – 2016FED ¶36,062.01

CCH Reference – 2016FED ¶36,062.35

Code Sec. 6050D

CCH Reference – 2016FED ¶36,102.01

Code Sec. 6050E

CCH Reference – 2016FED ¶36,122.077

Code Sec. 6050J

CCH Reference – 2016FED ¶36,223.075

Code Sec. 6050N

CCH Reference – 2016FED ¶36,301.01

CCH Reference – 2016FED ¶36,301.35

Code Sec. 6050P

CCH Reference – 2016FED ¶36,315.03

Code Sec. 6050Q

CCH Reference – 2016FED ¶36,317.01

CCH Reference – 2016FED ¶36,317.10

Code Sec. 6050R

CCH Reference – 2016FED ¶36,319.01

Code Sec. 6050S

CCH Reference – 2016FED ¶36,319B.075

Code Sec. 6050T

CCH Reference – 2016FED ¶36,330.01

Code Sec. 7513

CCH Reference – 2016FED ¶42,702.01

CCH Reference – 2016FED ¶42,702.40

Tax Research Consultant

CCH Reference – TRC FILEBUS: 12,052.10

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