.01 The purpose of this publication
is to provide general rules and specifications from the Internal Revenue Service
(IRS) for paper and computer-generated substitutes for the January 2006 revision
of Form 941, Employer’s QUARTERLY Federal Tax Return, and Schedule B
(Form 941), Report of Tax Liability for Semiweekly Schedule Depositors.
Note
Note. Substitute territorial forms
(941-PR, 941-SS, and Anexo B (Forma 941-PR)) should also conform to the specifications
outlined in this revenue procedure.
.02 This publication provides measurements
and printing specifications for substitute Form 941 and Schedule B (Form 941).
If you need more in-depth information on who must complete the forms and how
to complete them, see the Instructions for Form 941 and Publication 15 (Circular
E), Employer’s Tax Guide, or visit the IRS website at www.irs.gov.
.03 Forms should not be submitted
to the IRS for specific approval. If you are uncertain of any specification
and want clarification, do the following.
-
Submit a letter citing the specification.
-
State your understanding of the specification.
-
Enclose an example (if appropriate) of how the form would appear if
produced using your understanding.
-
Use the following address. Be sure to include your name, complete address,
phone number, and, if applicable, your email address with your correspondence.
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:T:SP,
IR-6406
1111 Constitution Avenue, NW
Washington,
DC 20224
Note. Allow at least 30 days for the
IRS to respond.
.04 However, software developers and
form producers should send a blank copy of their substitute Form 941 and Schedule
B (Form 941) in pdf format to [email protected].
The purpose is not specifically for approval but to assist the IRS in preparing
to scan these forms. Submitters will only receive comments if a significant
problem is discovered through this process. Submitters are not expected to
delay marketing their forms in order to receive feedback. In no case should
submitters include “live” taxpayer data.
.01 The 2006 revisions of Form 941
and Schedule B (Form 941) have six-digit Form ID codes instead of the four-digit
codes used in 2005.
.02 The 2006 revision of Schedule B
(Form 941) now includes a calendar year designation area near the top of the
form.
.03 There are new 6x10 grid layouts
for the 2006 revisions.
Section 3 - General Requirements for Reproducing
IRS Official Form 941 and Schedule B (Form 941)
.01 Do not submit
substitute Form 941 and Schedule B (Form 941) to the IRS for approval. Substitute
Form 941 and Schedule B (Form 941) that completely conform to
the specifications contained in this revenue procedure do not require prior
approval from the IRS. Substitute forms filed with the IRS that do not conform
may be returned.
.02 Print the form on paper that is
8.5 inches wide by 11 inches deep.
.03 Use white paper that meets generally-accepted
weight, color, and quality standards (minimum 20 lb. white bond paper).
Note
Note. Reclaimed fiber in any percentage
is permitted provided that the requirements of this standard are met.
.04 The IRS prefers printing Form
941 on both sides of a single sheet of paper, but it is acceptable to print
on one side of each of two separate sheets of paper.
.05 Make substitute paper forms as
identical to the official IRS-printed forms as possible.
.06 Print using nonreflective black
inks.
.07 Use typefaces that are substantially
identical in size and shape to the official forms and use rules and shading
that are substantially identical to those on the official forms.
.08 Print the six-digit form ID codes
in the upper right-hand corner of each form using nonreflective black, carbon-based,
12-point (minimum 10-point required) OCR-A font. Use the official paper over-the-counter
IRS forms to develop your substitute paper forms. Print “950106”
on page 1 of Form 941, “950206” on page 2 of Form 941, and “950306”
on Schedule B (Form 941) of substitute paper forms. See Section 4 for form
ID codes for software-generated forms.
Note
Note. Maintain as much white space
as possible around the form ID code. Do not allow character strings to print
adjacent to the code.
.09 Print the OMB number in the same
location as on the official forms.
.10 Print all entry boxes and checkboxes
exactly as shown on the official forms.
.11 Print your IRS-issued three-letter
substitute form printer source code in the middle at the bottom of page 1
of Form 941.
Note
Note. You can obtain a three-letter
substitute form printer source code by requesting it by email at *[email protected].
(The asterisk must be included in the address.) Please enter “Substitute
Forms” on the subject line.
.12 Print “For Privacy Act and
Paperwork Reduction Act Notice, see the back of the Payment Voucher”
at the bottom of page 1 of Form 941.
.13 Print “For Paperwork Reduction
Act Notice, see separate instructions” at the bottom of Schedule B (Form
941).
.14 Do not print the form catalog number
(“Cat. No.”) at the bottom of the forms or instructions.
.15 Do not print the Government Printing
Office (GPO) symbol at the bottom of the forms or instructions.
.16 See Exhibits A and B in Section
8.
Section 4 - Reproducing Form 941 and Schedule
B (Form 941) for Software-Generated Paper Forms
.01 You may use the 6x10 grid exhibits
(C and D) at the end of this document to develop a software version of Form
941 and Schedule B (Form 941). Please follow the specifications exactly to
develop the fields.
.02 If you are developing software
that is designed using the 6x10 grid in the exhibits, you may make the following
modifications. See Exhibits C and D in Section 8.
-
Use “970106” for page 1 of Form 941, “970206”
for page 2 of Form 941, and “970306” for Schedule B (Form 941)
as the form ID codes.
Note
Note. Maintain as much white space
as possible around the form ID code. Do not allow character strings to print
adjacent to the code.
-
Place all boxes and entry spaces in the same field locations as indicated
in the 6x10 grid exhibits.
-
Use single lines for “Employer Identification Number” (EIN)
and other entry areas in the entity section of page 1 of Form 941.
-
You do not need to use reverse type as shown on the IRS official form.
-
You do not need to pre-print decimal points in the data boxes. However,
all amounts should be printed with decimal points and place holders for cents.
-
Use a single box for “state abbreviation” in line 14 of
Form 941.
-
Delete the pre-printed formatting in the “date” box for
line 16 and in Parts 5 and 6 of Form 941.
-
Delete the pre-printed formatting in the “Phone” box for
Parts 4, 5, and 6.
-
Use a single box for “Personal Identification Number (PIN)”
in Part 4 of Form 941.
-
You may delete all shading when using the 6x10 grid format.
.03 If producing both the form and
the data or the form only, print your three-letter IRS-issued form printer
source code in Row 63, Columns 49-51 on page 1 of Form 941. See Section 3.11.
.04 If producing only the data on the
form, print your four-digit software industry form code in Row 4, Columns
58-61 on page 1 of Form 941. See the National Association of Computerized
Tax Processors (NACTP) website at www.nactp.org for
information on these codes.
.05 Print “For Privacy Act and
Paperwork Reduction Act Notice, see the Payment Voucher” at the bottom
of page 1 of Form 941.
.06 Print “For Paperwork Reduction
Act Notice, see separate instructions” at the bottom of Schedule B (Form
941).
.07 Do not print the form catalog number
(“Cat. No.”) at the bottom of the forms or instructions.
.08 Do not print the Government Printing
Office (GPO) symbol at the bottom of the forms or instructions.
.09 To enable accurate scanning and
processing, enter data on Form 941 and Schedule B (Form 941) as follows:
-
Show name and EIN on all pages and attachments.
-
Use 12-point (minimum 10-point) Courier font (if possible).
-
Omit dollar signs, but use commas to show amounts.
-
Except for lines 1, 2, and 10, leave blank any data field with a value
of zero.
-
Enter negative amounts with a minus sign.
Note
Note. The IRS prefers that you use
a minus sign for negative amounts instead of parentheses or some other means.
The IRS will update the Instructions for Form 941 in 2007 to specify this
preference.
Section 5 - OMB Requirements for Substitute Forms
.01 The Paperwork Reduction Act (the
Act) of 1995 (Public Law 104-13) requires the following.
-
The Office of Management and Budget (OMB) approves all IRS tax forms
that are subject to the Act.
-
Each IRS form contains the OMB approval number, if assigned. (The official
OMB numbers may be found on the official IRS forms and are also shown on the
forms in the exhibits.)
-
Each IRS form (or its instructions) states:
-
Why the IRS needs the information,
-
How it will be used, and
-
Whether or not the information is required to be furnished to the IRS.
.02 This information must be provided
to any users of official or substitute IRS forms or instructions.
.03 The OMB requirements for substitute
IRS forms are the following.
-
Any substitute form or substitute statement to a recipient must show
the OMB number as it appears on the official IRS form.
-
For Form 941 and Schedule B (Form 941), the OMB number (1545-0029) must
appear exactly as shown on the official IRS form.
-
For Form 941 and Schedule B (Form 941), the OMB number must use one
of the following formats.
-
OMB No. 1545-0029 (preferred) or
-
OMB # 1545-0029 (acceptable).
.04 If no instructions are provided
to users on your forms, you must furnish to them the exact text of the Privacy
Act and Paperwork Reduction Act Notice.
Section 6 - Reproducible Copies of Forms
.01 You can order official IRS forms
and information copies of federal tax materials at local IRS offices or by
calling the IRS National Distribution Center at 1-800-829-3676. Other ways
to get federal tax material include the following.
.02 The IRS also offers an alternative
to downloading electronic files and provides current and prior year access
to tax forms and instructions through its Federal Tax Forms CD-ROM. Order
Publication 1796, IRS Federal Tax Products CD-ROM, by using the IRS website
at www.irs.gov/cdorders or by calling
1-877-CDFORMS (1-877-233-6767).
Section 7 - Effect on Other Documents
.01 Revenue Procedure 2005-21, 2005-1
C.B. 899 (reproduced as Publication 4436, Rev. 4-2005) is superseded.
.01 Please follow the specifications
indicated in the following exhibits to produce substitute Form 941 and Schedule
B (Form 941).
.02 These forms are subject to review
and possible change as required. Therefore, employers are cautioned against
overstocking supplies of privately-printed substitutes.
.03 Do not submit
substitute Form 941 and Schedule B (Form 941) to the IRS for approval. Substitute
Form 941 and Schedule B (Form 941) that completely conform to
the specifications contained in this revenue procedure may be privately printed
without prior approval from the IRS. Substitute forms filed with the IRS that
do not conform may be returned. See Section 3 of this publication.
Exhibit A, Form 941 (Official Version) (Continued) .
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