(a)

1. (1) Any company or individual who makes a product that produces substitute tax forms to be filed with the Individual Income Tax Section must receive prior written approval from the Individual Income Tax Section before releasing or distributing this product to its customers or clients.

2. (2) Examples of companies that must get approval are:

   1. (A) Commercial printers or business forms companies that market substitute forms;
   2. (B) Tax software developers who write computer programs, for their use or for sale to others, that produce computer-prepared substitute tax forms; and
   3. (C) Companies that batch process tax returns for tax practitioners using computer programs that produce substitute tax forms.

(b)

1. (1) Customers or clients of companies described above do not need to get additional approval from the Individual Income Tax Section to use the substitute tax form.
2. (2) However, they should verify that the Individual Income Tax Section has approved the substitute tax forms produced by the software they purchase.

3. (3) Examples of customers or clients who should verify Individual Income Tax Section approval are:

   1. (A) Tax practitioners who purchase substitute tax forms from commercial printers or business forms companies;
   2. (B) Tax practitioners who purchase software that produces substitute tax forms;
   3. (C) Tax practitioners who use batch processing service bureaus to produce tax returns; and
   4. (D) Software providers who sell the products of tax software developers.
4. (4) Note. If you are a customer or client using the forms, software, services, or products referred to above, verify the Individual Income Tax Section approval of the substitute tax forms by asking the vendor for a copy of their Individual Income Tax Section approval letter.