IRS issues substitute form specifications

The IRS has updated the specifications for substitute forms.

What’s new

• Substitute Forms Program address change. The mailing address for the Substitute Forms Program has changed to: Internal Revenue Service Attn: Substitute Forms Program 5000 Ellin Road, C6-440 Lanham, MD 20706.
• FinCEN Forms. All references to FinCEN forms have been removed from the Publication. Since all BSA forms are electronically filed and only accessible through the BSA E-Filing System, substitute forms cannot be used or approved. The BSA forms are the BCTR, BSAR, Registration of Money Services Business (RMSB), the Designation of Exempt Person (DOEP), Form 8300, and the FBAR.
• Editorial changes

Forms covered

The following types of forms are covered by this revenue procedure:

• IRS tax forms and their related schedules,
• Worksheets as they appear in instruction packages,
• Applications for permission to file returns electronically and forms used as required documentation for electronically filed returns,
• Powers of Attorney,
• Over-the-counter estimated tax payment vouchers, and
• Forms and schedules relating to partnerships, exempt organizations, and employee plans.

Forms not covered

The following types of forms are not covered by this revenue procedure:

• W-2 and W-3 (see Publication 1141 for information on these forms),
• W-2c and W-3c (see Publication 1223 for information on these forms),
• 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941) (see Publication 4436 for information on these forms),
• 1096, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, 1042-S, and 8935 (see Publication 1179 for information on these forms),
• 1096, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, 1042-S, and 8935 (see Publication 1179 for information on these forms)
• 8027 (see Publication 1239 for information on this form),
• Forms 1040-ES (OCR) and 1041-ES (OCR), which may not be reproduced,
• Forms 5500 (for more information on these forms, see the Department of Labor website at www.efast. dol.gov),
• Forms 5300, 5307, 8717, and 8905, bar-coded forms requiring separate approval,
• Requests for information or documentation initiated by the IRS,
• State tax forms,
• Forms used internally by the IRS,
• Forms developed outside the IRS, and
• General Instructions and Specific Instructions (these are not reviewed by the Substitute Forms Program Unit). (IRS Rev. Proc. 2015-18, (IRS Pub. 1167) IRB 2015-8, 620, February 23, 2015.)

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