This publication provides guidelines and general requirements for the development, printing, and approval of substitute tax forms. Approval will be based on these guidelines. After review and approval, submitted forms will be accepted as substitutes for official IRS forms. Current revision Publication 1167PDF Recent developments Publication 1167: New mailing address to submit substitute forms for approval -- 14-DEC-2023 Additional coding requirements for tax software companies that participate in IRS Free File program -- 13-JAN-2022 Other items you may find useful All Publication 1167 revisions Other current products Related items About Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3 About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (PDF) Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically (PDF) About Publication 1223, General Rules and Specifications For Substitute Forms W-2c and W-3c Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips For Tax (PDF) Publication 1345, Handbook for Authorized IRS e-file Providerrs of Individual Income Tax Returns (PDF) About Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974 About Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C
