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IRS Publication Providing Specifications for Substitute Forms and Schedules Updated

Thomson Reuters Tax & Accounting  

Thomson Reuters Tax & Accounting  

The IRS has updated Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. The publication provides guidelines and general requirements for the development, printing, and approval of the 2022 substitute tax forms. IRS approval will be based on these guidelines.

The updated guide provides such information as:

  • General guidelines for submissions and approvals
  • Physical aspects and requirements
  • Additional resources
  • Requirements for specific tax returns
  • Format and Content of Substitute Returns
  • Miscellaneous Forms and Programs
  • Additional information

The guide does not cover requests for documentation or information initiated by the IRS, or “General Instructions” or “Specific Instructions.”

What’s new.

This year, editorial changes were made, eliminating repetitive information. Additionally, the publication was updated to explain that the IRS requires tax preparation software firms that participate in the IRS Free File Program include the three-letter FFF code on all paper Form 1040 returns created by their individual tax preparation software.

 

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