Forms

Sec. 3. (a) All returns and information required by the provisions of the listed taxes must be submitted on forms furnished by the

department. Reprints and reproductions will be accepted. For purposes of 45 IAC 15-3-3 the word "reprint" represents blank forms to

be used for filing purposes with the department. "Reproductions" will denote copies of completed forms to be filed with the department.

(b) Requirements:

(1) All reprints and reproductions must be facsimilies and must be on paper of substantially the same color, weight (not less than 16

lbs), size, and texture, and of a quality as good as that used on the original form.

(2) Reprints must substantially duplicate the color of ink of the official form in order to be accepted. However, reproductions resulting

in black printing will be accepted.

(3) Reproductions must have a high standard of legibility, both as to original form and as to the reported information. The department

reserves the right to reject any reproductions with poor legibility, to withdraw the benefits of this section from any firm or individual, and to reject

any process which fails to meet these standards.

(4) No tolerance will be permitted in the image size of printed material. Any pin feed borders must be stripped off before the form

is filed.

(c) Reprints and reproductions of official forms and nonstandard forms which do not meet the requirements mentioned above cannot be

filed in lieu of the official forms. They may, however, be filed as supporting statements to provide details and explain entries made on the official

form. Although reproduced returns may be filed, they must contain the original signatures. Reproduced signatures will not be accepted. Reprints

and reproductions may be printed on one side only. If the reverse side of the original form is required, it must be firmly stapled to page one. Form

W-2 and check, if applicable, should be stapled to page one only in the position designated.

(d) Reprints and reproductions of forms and schedules meeting the above conditions may be used without prior approval of the department.

However, if specific approval of a reprint or reproduction of any such form or schedule is desired, a sample of the proposed reprint or reproduction

should be sent to the department for consideration.

(e) The department encourages the filing of information returns on magnetic media. Procedures and specifications for magnetic media

reporting are available from the department.

(f) Any machine readable form (including magnetic ink) must be submitted to the department for prior approval.