Guidelines for preparing substitute tax forms

(a)(1) Substitute tax forms must be compatible with the Individual Income Tax Section’s automated processing system.

(2) The Individual Income Tax Section must be able to process the substitute tax form in the same manner as the official form.

(3) Therefore, all substitute tax forms must meet the following guidelines before the Individual Income Tax Section will approve them.
(4)(A) You may modify substitute tax forms to make them suitable for computer preparation.

(B) However, the Individual Income Tax Section will not permit changes that would impair its ability to review, store, or handle tax forms.

(5) If you have questions about your proposed design, please contact the Individual Income Tax Section before sending the substitute tax form to the Individual Income Tax Section for review.

(6) Any substitute tax form that does not conform to the guidelines of this part, or that would cause processing problems, may be rejected by the Individual Income Tax Section.

# (b) Company identification code

(b) Company identification code.
(1)(A) Substitute tax forms must include a company identification code.

(B) The company identification code may be the company's initials or some other alpha or alpha-numeric code chosen by your company.
(2)(A) The company identification code must be registered with the Individual Income Tax Section.
(B)(i) Use form AR9101, Letter of Intent to Abide by the Guidelines for the Use of Substitute and Reproduced Tax Forms, to register your company identification code.

(ii) A copy of form AR9101 is attached to this part as Attachment #1.
(3)(A) The company identification code must be printed on each substitute tax form in the upper left corner.

(B) Failure to do so will result in the disapproval of the substitute tax form.

(4) The company identification code will:

(A) Identify the company developing or producing the substitute tax form; and

(B) Enable the Individual Income Tax Section to contact the company should a problem occur with the substitute tax form or a change be required by law.

# (c) Image size, keying symbols, line spacing, and numbers

(c) Image size, keying symbols, line spacing, and numbers.
(1)(A) Keying symbols and line numbers are codes that Individual Income Tax Section data entry operators use to enter tax return information into the automated processing system.

(B) These symbols reduce the time it takes to enter tax return information and help operators to enter the correct information.
(2)(A) In preparing substitute tax forms, these keying symbols and line numbers must be duplicated exactly.

(B) Failure to do so will result in the disapproval of your substitute tax forms.

# (d) Margins and layout

(d) Margins and layout.

(1) Substitute tax forms must have margins on all sides at least as large as the margins on the official forms.

(2) Generally, margins on the official forms are one-half of an inch (1/2") on all sides.

(3) Margins may not be less than those on the original.

# (e) Type style

(e) Type style.

(1) The Individual Income Tax Section will define this standard by form.

(2) The print must be laser or offset quality.
(3)(A) No dot matrix print will be accepted for the form.

(B) Dot matrix print can be used for the variable data entered in the spaces.

# (f) Paper

(f) Paper.

(1) Print substitute tax forms on twenty-pound to twenty-four-pound paper.

(2) The grain must be long and the color white or the same as the original.

(3) Use the same size paper as the official form.

# (g) Ink

(g) Ink. Use black ink.