IRS Publication 1167 – In the world of tax preparation, accuracy and compliance are paramount. For tax professionals, software developers, and printing companies, creating substitute versions of official IRS forms can streamline processes while ensuring adherence to federal regulations. IRS Publication 1167 serves as the essential guide for developing, printing, and gaining approval for these substitute tax forms and schedules. Updated for the 2025 tax year, this publication outlines the general rules and specifications needed to produce acceptable alternatives to official IRS documents. Whether you’re a tax preparer looking to customize forms or a developer integrating them into software, understanding Publication 1167 is crucial for avoiding penalties and ensuring smooth IRS processing.
What Is IRS Publication 1167?
IRS Publication 1167, titled “General Rules and Specifications for Substitute Forms and Schedules,” provides comprehensive guidelines for creating substitute versions of IRS tax forms. These substitutes can be used in place of official forms as long as they meet the IRS’s standards and receive approval where required. The publication covers a wide range of documents, including tax forms, schedules, worksheets, applications for electronic filing, powers of attorney, estimated tax payment vouchers, and forms related to partnerships, exempt organizations, and employee plans.
This document is particularly valuable for entities involved in tax form production, such as software vendors and printers. It ensures that substitute forms are scannable, legible, and compatible with IRS processing systems, reducing errors and delays in tax return handling. The latest revision, dated October 2025, incorporates updates to reflect recent tax law changes and improved processing requirements.
Purpose of Publication 1167
The primary goal of Publication 1167 is to establish uniform standards for substitute tax forms, ensuring they do not hinder IRS processing. By following these rules, filers can submit returns using customized forms that are treated as equivalents to official ones. This promotes efficiency in tax preparation while maintaining data integrity and compliance with federal tax laws.
Key objectives include:
- Defining acceptable formats for photocopying, computer-generated, and printed substitutes.
- Outlining restrictions to prevent alterations that could affect readability or automation.
- Providing instructions for approval to guarantee substitutes meet IRS quality standards.
Without adherence to these guidelines, substitute forms may be deemed non-processable, leading to rejected returns and additional work for taxpayers.
General Rules for Substitute Forms
Substitute forms must closely mirror official IRS versions in layout, content, and functionality. The IRS emphasizes that any deviations could impact processing, so strict conformity is required.
Core general rules include:
- Format and Content Matching: Forms must retain the same sequence, line references, item captions, and data entry fields as official versions. Jurats (certification statements) must be reproduced verbatim.
- Permitted Reproductions: Official forms can be photocopied, reproduced as cut sheets or pin-fed, or generated on plain white paper using an official master copy.
- Restrictions: No changes to graphics without prior approval, no rearrangement of data fields, and no omissions of required elements like OMB approval numbers or Paperwork Reduction Act notices.
- Paper and Printing Standards: Use at least 18-pound chemical wood writing paper or 50-pound offset book paper, printed in black ink with 0.5-inch margins.
- State Tax Integration: State tax information is generally prohibited on federal forms, except in specific cases like state taxes on Schedule A.
- Assembly Requirements: Forms must follow the IRS attachment sequence numbers, and the paid preparer’s area cannot be rearranged except for minor additions.
These rules ensure that substitute forms are user-friendly and compatible with IRS scanning and data entry systems.
Specifications for Substitute Forms and Schedules
Publication 1167 details technical specifications to maintain consistency and scannability. These include font choices, spacing, and image sizing to align with official forms.
Notable specifications:
- Font and Spacing: Prefer Helvetica font, with 6 lines per inch vertically and 10- or 12-pitch horizontally.
- Image Size: Match official form sizes; title areas can be reduced by up to 40% or condensed to one line (minimum 14-point type).
- Symbols and Codes: Remove Government Printing Office (GPO) symbols, IRS catalog numbers, and recycle symbols unless using recycled paper. Include EIN or source codes in the lower left.
- Vouchers (e.g., Form 1040-ES): Specific sizes (8″ x 3.25″ or variations), OCR scan lines, MFT and TIN codes, and black ink on 20-24 pound OCR bond paper.
- Schedules (e.g., K-1): Include all lines, 6-digit form ID codes, and preprinted text; no carbon copies. Use dummy data (zeros for numbers, “X” for alphas) in computer-prepared forms.
- Negative Amounts: Represented with parentheses or minus signs.
For specialized forms like bar-coded Schedules K-1, additional testing and certification are required to ensure readability.
Approval Process for Substitute Forms
To use substitute forms, approval from the IRS is often necessary, especially for significant modifications or software-generated versions.
Steps in the approval process:
- Submission Methods: Email PDFs to [email protected] (limits: 15 forms, 3 files, 2.5 MB) or mail to the designated address. Include a checksheet, cover letter detailing changes, and dummy data.
- Timeline: Electronic submissions of 15 or fewer items (75 pages or less) are approved after 20 business days if no issues arise. Mailed submissions have no fixed timeline.
- Conditional Approvals: Possible for advance drafts from IRS.gov/DraftForms, but final versions must be resubmitted.
- Testing for Bar-Coded Forms: Submit printed forms and bar codes for separate certification by IRS and approved vendors.
- Software Vouchers: Require separate approval and sample testing.
Note: A recent post-release change updated the mailing address for submissions. The new address is Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP:TP, ATSC, 4800 Buford Highway, Mail Stop 061-N, Chamblee, GA 30341. This change affects Sections 1.2.1 and 2.1.2 of the publication and was announced after the October 2025 revision.
Penalties for Non-Compliance
Failing to comply with Publication 1167 can result in serious consequences. Unapproved or non-conforming substitute forms may be treated as non-processable, requiring filers to resubmit correct versions. Additionally:
- Entities using non-compliant Schedules K-1 may face penalties if they impede IRS processing.
- Software developers distributing unapproved forms could be identified by the IRS, potentially restricting their participation in electronic filing programs.
Adhering to these guidelines helps avoid these risks and ensures efficient tax processing.
Recent Updates in Publication 1167
The October 2025 revision includes editorial changes, elimination of repetitive information, and updates to Revenue Procedure 2025-27, which supersedes Rev. Proc. 2024-33. Key updates:
- Enhanced standardization for Forms 8655 and Schedules K-1, prohibiting partial line production.
- Increased emphasis on electronic submissions and scannability testing via email.
- Updated guidelines for ICR (Intelligent Character Recognition) forms to support automated processing with grid requirements.
- References to related publications for unique forms, such as Pub. 1179 for information returns.
As of January 2026, there are no further developments reported beyond the mailing address change.
Conclusion
IRS Publication 1167 is an indispensable resource for anyone involved in creating substitute tax forms and schedules. By following its general rules, specifications, and approval processes, you can produce compliant documents that facilitate accurate tax filing. For the most current information, download the latest version from the official IRS website and stay informed about post-release changes.
If you’re developing substitute forms for the 2025 tax year, consult Publication 1167 today to ensure your materials meet IRS standards and avoid potential pitfalls.