Preferably, it should be printed to the right of and on the same line as the name of the actual owner or payee (or first line of the payee name if there is more than one) but it can also be printed one or two lines above or below the first line of payee name. (c) Special precaution must be taken if the printing of an account designation number in the specified format section is unavoidable. In this case such number must not be on the same line as, or on any line above, the taxpayer identifying number. nor on the same line as payments. When possible, the printing of such numbers in the specified format section should be avoided. (d) If the taxpayer identifying number is a social security number, it must be printed in the following pattern: 000-00-0000. If it is an employer identification number, it must be printed as 00-0000000. Spaces may be used in lieu of hyphens. (e) When there are multiple payees with different surnames. the identifying number shown must be linked to the surname to which it applies. It is preferred that such linkage be in the form of an asterisk preceding the designated surname. (f) Payee name, street address, and city and State (including ZIP Code) must be on separate lines. City, State, and ZIP Code may be on the same line or on separate lines. (g) The area within three-eighths inch of the left edge of the document (exclusive of stubs) must not contain any prepunched holes and be free of any printing except for the format identifier and format guidelines appropriate to each permissible alternate format as illustrated in Exhibit B. There must be no intervening data or marks between the left edge of the document and the specified format section. In addition, there must always be a clear space of at least one-eighth inch to the right of and below the format identifier. (h) There must be a margin of at least one-fourth inch from the top edge of the document to any printing. (i) The overall dimensions of the specified format section and the dimensions of the individual data blocks contained therein may be varied from the dimensions shown in Exhibits A and B. However, the general arrangement of data within the section and the typography may not be altered. (j) The appropriate format identifier (1, 2, 3, 4, 5, 6, or 7) must be shown in the upper left corner of Copy A, as illustrated in Exhibits A and B, one-fourth inch from the top and left edges In addition, the appropriate format guidelines must also be shown on Copy A. The identifier and guidelines need not be shown on the other copies of the form. (k) In using any of the formats, care should be taken to preven disclosure of payment information if a window envelope is used for mailing. SEC. 4. SPECIFICATIONS. .01 Basic form.-The latest revision of the prescribed Form 10 should be used as the basis for the privately printed form. A copy of the latest revision of this form may be obtained from any District D rector of Internal Revenue. .02 Color and quality of paper. (a) Paper used for Copy A must be white and 100 percent bleached chemical wood, 211⁄2 percent maximum ground wood permissible. No optical brighteners may be added; however, minimal trace amounts will be acceptable. The paper must be: Weight, 30- to 42-pound (basis 17 x 22-1,000) (weight must be inclusive of any coatings or chemical treatments); brightness, 80 percent or more when measured on a brightness meter in accordance with TAPPI specifications T-452; low finish; free of any dirt specks; and uniformly textured. The minimum qualifications are the typical physical characteristics in weight, caliber, stiffness, and tear resistance normally associated with chemicaĺ wood bond or writing papers of these weights. (b) The paper used for other copies must be white, minimum 18-pound (17 x 22-1,000) and of good quality. .03 Color and quality of ink.-All preprinted data and rules on Copy A must be in a black nonreflective ink. A nonreflective ink is one which has 10 percent reflectance or less between the wavelength range of 3,500 and 5,000 Angstroms and 20 percent or less between the wavelength range of 5,000 to 10,000 Angstroms. (These reflectances are referenced to magnesium oxide which is considered 100 percent.) .04 Quality of printing.-Printers must maintain strict quality control during production of substitute Forms 1087. Special care must be taken to insure that the density of ink, as noted in section .03 above, is maintained and that the bar codes are free from picks and voids. Strict observance of printing and trimming tolerances is required. 05 Typography.-Type must be substantially identical in size and shape with corresponding type on the official form. All horizontal rules on the document and all vertical rules outside the specified format section must be 1 point (0.015 inch). All vertical rules within the specified format section and format identifier lines must be 3-point (0.045 inch). When present, mailing guides must be less than onehalf point (0.0075 inch). A 0.045-inch vertical rule must precede and follow each payment block, as illustrated in Exhibits A and B. The format identifier must be printed in the 10-point Remington typewriter font as shown in GPO "Specimens of Type Faces." Vertical rules must be parallel to the left edge of the document; horizontal rules, parallel to the top edge. 06 Dimensions. The official form is 8 inches wide by 312 inches deep, exclusive of a 2-inch snap-stub on the left side of the form. The substitute forms may vary in width from 73% inches to 8 inches and in depth from 314inches to 334 inches, although adherence to the size of the official form is preferred. The snap feature is not required on substitutes. If the substitute forms are in continuous or strip form, they must be burst and stripped to conform to the size specified before they are filed. 07 Clear area. The back of Copy A must be free of all printing. 08 Carbonized forms or "spot carbons."-Carbonized forms and "spot carbons" are not permissible. Interleaved carbon, if used, should be black and of good quality to preclude smudging. 09 The Government Printing Office symbols.-The Government Printing Office symbols must be omitted. .10 Copies B and C.-Copies B and C are included in the official assembly for the convenience of the nominee. Although there is no requirement that privately printed substitute forms include these copies, Copy B may be desired by the nominee for his records and Copy C will satisfy the requirements of law and regulations concerning the statement of information which is to be furnished to the actual owner or payee. SEC. 5. ADDITIONAL INSTRUCTIONS. .01 Arrangements of assembly.-Except as provided in paragraph .02 below, the parts of the assembly shall be arranged, from top to bottom, as follows: Copy A, "For Internal Revenue Service," Copy B, "For Nominee," Copy C, "For Actual Owner or Payee." 02 Additional copies.-Additional copies may be prepared by nominees for States requiring the report. When this is done, one such copy may be inserted between Copies A and B. Forms for delivery to State or local taxing authorities should be clearly labeled to indicate the purpose for which they are intended and should not bear any part of the designation, "Form 1087, U.S. Treasury Department, Internal Revenue Service." .03 Instructions for nominees. (a) Only originals or ribbon copies may be filed with the Service. Carbon copies are not acceptable. (b) The Service requests the cooperation of nominees in typing or machine printing whenever possible and in providing good quality data entries on the forms; i.e., using a black ribbon, inserting data in the middle of blocks, well separated from other printing and guidelines, and taking any other measures that will guarantee a clear, sharp image. However, nominees are not expected to purchase typewriters, machines, or special ribbons to prepare the forms. (c) Corrected returns Form 1087 must be submitted in accordance with instructions on Exhibit C. SEC. 6. SUBSTITUTES NOT MEETING ABOVE CONDITIONS. Proposed substitute forms which do not meet the conditions stated above, and requests for submission of Forms 1087 in the form of tabulating cards or magnetic tape, should be forwarded by letter to the Commissioner of Internal Revenue, Attention: D:S:PI., 1111 Constitution Avenue NW., Washington, D.C. 20224. SEC. 7. REPRODUCTION PROOFS. Order blanks for reproduction proofs are mailed annually to requesters of record and, on request, to other users. Printers and others wishing to obtain reproduction proofs may send their requests to the Commissioner of Internal Revenue, Attention: A :FM :P, 1111 Constitution Avenue NW., Washington, D.C. 20224. A charge of $0.75 per page will be made for each reproduction proof regardless of page size. Invoices will be mailed after orders have been filled. SEC. 8. EFFECT ON OTHER DOCUMENTS. This Revenue Procedure supersedes Revenue Procedure 66-17, C.B. 1966-1,639. |