Form 77-100 - Registration For Substitute Forms Approval Form - Iowa Page 4


8.3(4) Forms that may not be reproduced. Certain forms supplied by the department shall not be duplicated or
reproduced because of special processing requirements for the forms. These forms will normally have an optical
scan line with special characters or print to ensure that automated processing equipment accurately credits the
proper accounts. Exceptions to allow reproduction may occur on a limited basis with the consent of the
department. The requestor must demonstrate compatibility with and meet all requirements and standards of the
department to ensure proper and accurate processing of the form by the department. The department, at its
option, may provide an explanation as to why a form is not acceptable, but is not required to do so. Forms that
may not be reproduced, except as provided for above, include but are not limited to:
a. Sales/use tax returns.
b. Withholding tax returns.
c. Annual withholding verified summary of payments forms.
d. Department-generated accounts receivable notices.
8.3(5) General information. The following general information is applicable to all reproduced, replacement, or
computer-generated forms:
a. Paper. Paper must be of at least equal quality to stock used by the department for official forms. Carbon
interleaf or carbonless paper is prohibited for all forms. Colored paper should not be used for forms
substituting for official paper forms unless paper used is of the identical color of an official paper form.
b. Ink and imaging material. Black ink or black imaging material should be used in the printing or
duplication of all substitute forms using paper.
c. Size. Reproduced or computer-generated paper forms must be the same size as the official form.
d. Legibility. All forms must have a high standard of legibility.
e. Distinctive markings and symbols. Some official forms contain distinctive symbols. These symbols must
be reproduced on other than official forms (i.e., deltas
f. Labels. Preprinted labels furnished by the department should be affixed to returns submitted to the
g. Accuracy of reproduction. Forms submitted for approval should be a facsimile of the official form. No
variation from the official form will be allowed for forms which are identified as returns.
This rule is intended to implement Iowa Code paragraph 17A.3(1)"b."


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