Consequences for not following the guidelines for the use of substitute and reproduced tax forms

If you release forms that fail to follow the guidelines for the use of substitute and reproduced tax forms, the Individual Income Tax Section:

# (1)

Will work with you to correct the errors in the substitute tax forms;

# (2)

Will require you to send proof (e.g., revised forms, excerpts from revised user's manuals, release letters for new versions of software, etc.) that you have corrected the errors and notified your customers or clients of the corrections; and

# (3)

May notify taxpayers, if you fail to correct the problem, that refunds are delayed because your substitute tax forms were not approved by the Individual Income Tax Section.

Source: view the official text

In this chapter (8 sections)

102-101 · Introduction
102-102 · Companies and individuals who must get approval of substitute…
102-103 · Guidelines for preparing substitute tax forms
102-104 · Guidelines for preparing reproduced tax forms
102-105 · Substitute tax forms approval process
102-106 · Individual Income Tax Section procedures
102-107 · Consequences for not following the guidelines for the use of…
102-108 · How to contact the Individual Income Tax Section regarding…

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