Updated Guidelines for Substitute Forms Issued (Rev. Proc. 2016-34)

The IRS has issued general requirements and conditions for the development, printing and approval of all substitute tax forms to be acceptable for filing in lieu of official IRS-produced and distributed forms. The IRS accepts quality substitute tax forms that are consistent with the official forms and that do not have an adverse impact on processing.

The IRS Substitute Forms Unit administers the formal acceptance and processing of these forms nationwide. While the unit deals primarily with paper documents, it also reviews for approval other processing and filing forms, such as electronic filing. Only substitute forms conforming with these requirements will be accepted. This revenue procedure will be reproduced as the next revision of IRS Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Rev. Proc. 2015-18, I.R.B. 2015-8, 620, is superseded.

Rev. Proc. 2016-34, 2016FED ¶46,358

Other References:

Code Sec. 7513

CCH Reference – 2016FED ¶42,702.40

Tax Research Consultant

CCH Reference – TRC FILEBUS: 12,052.10

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