Introduction

(a) Under the direction of the Commissioner of Revenue, the Individual Income Tax Section prescribes the format of Arkansas tax:

(1) Returns;

(2) Schedules;

(3) Statements; and

(4) Declarations.

(b) Substitute tax forms that are commercially printed, computer produced, computer programmed, or otherwise produced must be preapproved by the Individual Income Tax Section.

(c) The Individual Income Tax Section’s primary objectives are to ensure that substitute tax forms:

(1) Are compatible with the Individual Income Tax Section’s automated processing system;

(2) Result in the accurate assessment of the taxpayer's tax liability; and

(3) Present information in a uniform pattern.

(d) These guidelines are for commercial printers, developers of tax software, computerized tax processors, computer programmers, and others who use substitute tax forms requiring Individual Income Tax Section approval of their substitute tax forms.

(e) Unless otherwise stated, the term "form" as used in this part includes tax:

(1) Returns;

(2) Schedules;

(3) Statements; and

(4) Declarations.