35 Miss. Admin. Code Pt. I, Ch. 03 — Substitute and Reproduced Tax Forms

100 General
101 The Department of Revenue has established guidelines for software developers and any
individual or business that plans to market, distribute, or file substitute or reproduced
tax forms.
102 Any form, other than an official Department form, that is printed, or computer
produced/programmed is a substitute form. All substitute forms produced by software
providers must be submitted to the Department for approval prior to being included in a
software package for use by the general public. Substitute forms must be approved
annually. The Department will make available to providers a template and a key to use
in creating their versions of Department forms. Copies of the Mississippi Guidelines for
Providers of Substitute Forms are available on request.
103 Provider's responsibilities are:

# 1.

To comply with the Substitute Forms Guidelines;

# 2.

To obtain written approval from the Department for all forms printed
and/or distributed, as well as forms that will be generated by tax preparation
software; and

# 3.

To ensure that all forms actually generated by the software match the form
designed by the Department.
104 A taxpayer may file returns printed from a provider's tax preparation software package
if the forms printed from the packager have been approved by the Department. If the
forms printed from the package have been approved, then the provider should have an
email from the Department approving these forms. These forms should be printed by a
laser printer or laser-quality printer.
105 Taxpayer's and Tax Preparer's responsibilities are:
1. To file their return using an original Department form;
2. To file their return on an approved provider form; or
3. To file their return using a tax preparation software package that generates
the form approved by the Department.
106 It is the responsibility of both Taxpayers and Tax Preparers to file the original return
with an original signature. Photocopies are not acceptable.
107 A penalty of twenty-five dollars ( $25.00) may be imposed for each form in each return
not in compliance with this rule whether said form is a photocopy or an unapproved
form. This penalty may be imposed on the taxpayer, tax preparer, and/or provider.
108 Photocopies will only be accepted in limited circumstances as follows:
1. If a taxpayer must file a duplicate of their return after the original filing, a
photocopy is acceptable. A letter clearly stating that it is a duplicate and the
reason the original is not available must be attached.
2. Photocopies including photocopies of federal forms may be used as attachments
only if specifically allowed in the instructions that accompany each form. For
example, the Department will accept a photocopy of the individual income
Federal Schedule A of Itemized Deductions or the Federal Balance Sheet
attached to the corporate return.
109 (Reserved)
35.I.03 revised effective December 21, 2024