Missouri issues substitute forms guidance

The Missouri Department of Revenue has established guidelines for substitute and reproduced tax forms for developers of computer software, computer tax processors, computer programmers, commercial printers, business forms companies, and others who plan to market or distribute substitute tax forms in any manner. The Department does not review or approve the logic of specific software programs or confirm the calculations entered on substitute forms output from software programs. The accuracy of software programs is the responsibility of the software developer, distributor, or user. Unless otherwise stated, the term “form” as used in the guidelines includes personal income and business tax returns, schedules, statements, declarations, and remittance vouchers. A “substitute” form is a form other than the official Department form, that is commercially typeset and printed or computer reproduced or programmed. A “reproduced” form is a direct copy or facsimile of an official Department form. Substitute forms must be compatible with the Department’s processing system in the same manner as the official form. (Missouri Guidelines for Substitute and Reproduced Forms, Revised 11-2014; released March 2015.)

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