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5.3.3 IRS Federal Tax Forms CD-ROM

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. The CD, Pub. 1796, Federal Tax Products on CD-ROM, will be available for the upcoming filing season. You may buy the CDROM on the Internet at www.irs.gov/cdorders or by calling 1-877-CDFORMS (1-877-233–6767).

5.3.4 GPO Supt. of Documents Bookstores

The Government Printing Office (GPO) Superintendent of Documents Bookstores also sell individual copies of tax forms, instructions, and publications.

Section 5.4 - Effect on Other Revenue Procedures

5.4.1 Other Revenue Procedures

Revenue Procedure 2002–57, 2002–39 I.R.B 575, which provides rules and specifications for private printing of 2002 substitute forms and statements to recipients, is superseded.

Part 6
Exhibits

Section 6.1 - Exhibits of Forms in the Revenue Procedure

6.1.1 Purpose

Exhibits A through V illustrate some of the specifications that were discussed earlier in this revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been reduced in size.

Generally, the illustrated dimensions apply to all like forms. For example, Exhibit B shows 11.00" from the top edge to the bottom edge of Form 1098 and .85" between the bottom rule of the top form and the top rule of the second form on the page. These dimensions apply to all forms that are printed three to a page.

6.1.2 Guidelines

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Keep in mind the following guidelines when printing substitute forms.
• Closely follow the specifications to avoid delays in processing the forms.
• Always use the specifications as outlined in this revenue procedure and illustrated in the exhibits.
• Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form. This will

cause inconsistency with the specifications.

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Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.

Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.

8.00"

Signature

Title

Date ►

When to file. File Form 1096 with Forms 1099, 1098, or W-2G
by March 1, 2004. File Form 1096 with Forms 5498, 5498-ESA,
and 5498-MSA by May 31, 2004.
Where To File
Send all information returns filed on paper with Form 1096 to the
following:
If your principal business,

Use the following office or agency, or legal

Internal Revenue residence in the case of an

Service Center individual, is located in

address

Instructions
Purpose of form. Use this form to transmit paper Forms 1099,
1098, 5498, and W-2G to the Internal Revenue Service. Do not
use Form 1096 to transmit electronically or magnetically. For
magnetic media, see Form 4804, Transmission of Information
Returns Reported Magnetically; for electronic submissions, see
Pub. 1220, Specifications for Filing Forms 1098, 1099, 5498 and
W-2G Electronically or Magnetically.
Who must file. The name, address, and TIN of the filer on
this form must be the same as those you enter in the upper
left area of Forms 1099, 1098, 5498, or W-2G. A filer includes
a payer; a recipient of mortgage interest payments (including
points) or student loan interest; an educational institution; a
broker; a barter exchange; a creditor; a person reporting real
estate transactions; a trustee or issuer of any individual
retirement arrangement, a Coverdell ESA, an Archer MSA
(including a Medicare+Choice MSA); certain corporations; and a
lender who acquires an interest in secured property or who has
reason to know that the property has been abandoned.
Preaddressed Form 1096. If you received a preaddressed Form
1096 from the IRS with Package 1099, use it to transmit paper
Forms 1099, 1098, 5498, and W-2G to the Internal Revenue
Service. If any of the preprinted information is incorrect, make
corrections on the form.

If you are not using a preaddressed form, enter the filer's name, address (including room, suite, or other unit number), and TIN in the spaces provided on the form.

Alabama, Arizona, Florida, Georgia,
Louisiana, Mississippi, New Mexico,
North Carolina, Texas, Virginia

Austin, TX 73301

Cincinnati, OH 45999

Arkansas, Connecticut, Delaware,
Kentucky, Maine, Massachusetts,
New Hampshire, New Jersey,
New York, Ohio, Pennsylvania,
Rhode Island, Vermont, West Virginia

Kansas City, MO 64999

Illinois, Indiana, Iowa, Kansas,
Michigan, Minnesota, Missouri,
Nebraska, North Dakota, Oklahoma,
South Carolina, South Dakota,
Tennessee, Wisconsin

Cat. No. 144000

Form 1096 (2003)

For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2003 General Instructions for Forms 1099, 1098, 5498, and W-2G.

Exhibit B

1.50"

11.33"

.65" 8181

VOID

HCORRECTED
RECIPIENTÄS/LENDER'S name, address, and telephone number

4.70"= OMB No. 1545-0901

[graphic]

Mortgage

Interest Statement

3.33"

2003

[graphic]

Form 1098
RECIPIENT'S Federal identification no. PAYER'S social security number 1 Mortgage interest received from payer(s)/borrower(s)

Copy A 1.70"

$
2.80"

For
PAYER'S/BORROWER'S name

2 Points paid on purchase of principal residence

Internal Revenue

.25" 3.40"

Service Center $

File with Form 1096. Street Address (including apt. ho.)

3 Refund of operpaid interest

For Privacy Act

and Paperwork $

Reduction Act
City, state, and ZIP code

4
2.83"

Notice, see the

2003 General

Instructions for Account number (optional)

Forms 1099, 1098,

5498, and W-2G. Form 1098

Cat. No. 14402K

Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page 7.30"

8.00"

.85" 8181

VOID

CORRECTED
RECIPIENTÄS/LENDER'S name address, and telephone number

OMB No. 1545-0901

Mortgage

Interest Statement

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[graphic]

2003

Ala

Form 1098
RECIPIENT'S Federal identification no. PAYER'S social security number 1 Mortgage interest received from payer(s)/borrower(s)

Copy A $

For PAYER'S/BORROWER'S name

2 Points paid on purchase of principal residence

Internal Revenue

Service Center $

File with Form 1096. Street address (including apt. 1o.)

3 Refund of overpaid interest

For Privacy Act

and Paperwork $

Reduction Act City, state, and ZIP code

4

Notice, see the

2003 General

Instructions for Account number (optional)

Forms 1099, 1098,

5498, and W-2G. Form 1098

Cat. No. 14402K

Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

11.00" 8181

VOID

CORRECTED
RECIPIENTÄS/LENDER'S name, address, and telephone number

OMB No. 1545-0901

Mortgage

Interest Statement

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[graphic]

2003

Form 1098

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Exhibit C

8484

VOID

CORRECTED
RECIPIENT'S/LENDER'S name, address, and telephone number

OMB No. 1545-1576

2003

Student Loan Interest

Statement

Form 1098-E
RECIPIENT'S Federal identification no. BORROWER'S social security number 1 Student loan interest received by lender

Copy A 2.80"

For BORROWER'S name

Internal Revenue 3.40"

Service Center

File with Form 1096. Street address (including apt. no.)

For Privacy Act and Paperwork

Reduction Act City, state, and ZIP code

Notice, see the 2.83"

2003 General

Instructions for Account number (optional)

2 Check if box 1l1 includes loan origination fees

Forms 1099, 1098, and/or capitalized interest

5498, and W-2G. Form 1098-E

Cat. No. 25088U

Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

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8484

VOID

CORRECTED
RECIPIENTÄS/LENDER'S name, address, and telephone number

OMB No. 1545-1576

2003

Student Loan Interest

Statement

Form 1098-E
RECIPIENT'S Federal identification no. BORROWER'S social security number 1 Student loan interest received by lender

Copy A $

For BORROWER'S name

Internal Revenue

Service Center

File with Form 1096. Street address (including apt. no.)

For Privacy Act and Paperwork

Reduction Act City, state, and ZIP code

Notice, see the

2003 General

Instructions for Account number (optional)

2 Check if box 1 includes loan origination fees

Forms 1099, 1098, and/or capitalized interest

5498, and W-2G. Form 1098-E

Cat. No. 25088U

Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

8484

VOID

CORRECTED
RECIPIENT'S/LENDER'S name, address, and telephone number

OMB No. 1545-1576

2003

Student Loan Interest

Statement

RECIPIENT'S Federal identification no.

BORROWER'S social security number

Form 1098-E
1 Student loan interest received by lender
$

BORROWER'S name

Street address (including apt. no.)

Copy A

For Internal Revenue

Service Center File with Form 1096.

For Privacy Act and Paperwork

Reduction Act Notice, see the

2003 General Instructions for Forms 1099, 1098, 5498, and W-2G.

City, state, and ZIP code

Account number (optional)

2 Check if box 1 includes loan origination fees

and/or capitalized interest

Form 1098-E

Cat. No. 25088U

Department of the Treasury - Internal Revenue Service Service Provider/Acct. No. (opt.)

Exhibit D

.33"

2003

83834
VOID CORRECTED

6.30"
FILER'S name, street address, city, state, ZIP code, and telephone number 1 Payments received for OMB No. 1545-1574

qualified tuition and

related expenses $

Tuition 2 Amounts billed for

Statement qualified tuition and

related expenses
$

Form 1098-T
FILER'S Federal identification no. STUDENT'S social security number 3 Adjustments made for a 4 Scholarships or grants

Copy A
prior year
$

1.40"

For STUDENT'S name

.25" 5 Adjustments to scholarships

Internal Revenue or grants for a prior year

Service Center 3.40"

File with Form 1096.

For Privacy Act Street address (including apt. no.)

6 Check this box if the 7 Reimbursements or refunds

and Paperwork amount in box 1 or 2

of qualified tuition and
includes amounts for
related expenses from an

Reduction Act
City, state, and ZIP code

an academic period
insurance contract

Notice, see the
beginning January-
2.80"

2003 General March 2004

Instructions for
Service Provider/Acct. No. (opt.)

8 Check if at least
9 Check if a graduate

Forms 1099, 1098,

5498, and W-2G. half-time student

student Form 1098-T

Cat. No. 25087J

Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

$

2003

8383

VOID

CORRECTED
FILER'S name, street address, city, state, ZIP code, and telephone number 1 Payments received for OMB No. 1545-1574

qualified tuition and

related expenses $

Tuition 2 Amounts billed for

Statement qualified tuition and

related expenses
$

Form 1098-T
FILER'S Federal identification no. STUDENT'S social security number 3 Adjustments made for a 4 Scholarships or grants

Copy A
prior year
$
$

For STUDENT'S name

5 Adjustments to scholarships

Internal Revenue or grants for a prior year

Service Center

File with Form 1096. $

For Privacy Act Street address (including apt. no.)

6 Check this box if the 7 Reimbursements or refunds

and Paperwork amount in box 1 or 2

of qualified tuition and
includes amounts for
related expenses from an

Reduction Act
City, state, and ZIP code

an academic period
insurance contract

Notice, see the beginning January

2003 General March 2004 ► $

Instructions for
Service Provider/Acct. No. (opt.)

8 Check if at least
9 Check if a graduate

Forms 1099, 1098,

5498, and W-2G. half-time student

student Form 1098-T

Cat. No. 25087J

Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

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Copy A

For Internal Revenue

Service Center File with Form 1096.

For Privacy Act and Paperwork

Reduction Act Notice, see the

2003 General Instructions for Forms 1099, 1098, 5498, and W-2G.

City, state, and ZIP code

$

8 Check if at least

9 Check if a graduate

half-time student

student

Form 1098-T

Cat. No. 25087J

Department of the Treasury - Internal Revenue Service

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