26 CAR § 102-104 – Guidelines for preparing reproduced tax forms

(a) The Individual Income Tax Section will accept reproductions of official forms without prior approval if the reproductions are:
1. (1) Facsimiles of the official form produced by:
  1. (A) Photo-offset;
  2. (B) Photoengraving;
  3. (C) Photocopying; or
  4. (D) Similar reproduction process;
2. (2) Printed with black ink on white paper of substantially the same weight, texture, and quality of the official form;
3. (3) Legible in both the original text of the form and the filled-in data; and
4. (4) The same dimensions as the official form, including the paper and the image reproduced on it.
(b) The signatures of the taxpayer and the tax preparer on the reproduced forms must be original.
(c)
1. (1) The Individual Income Tax Section will accept one-sided reproduced forms even if the official form is two-sided.
2. (2) However, the Individual Income Tax Section prefers two-sided reproduced forms that result in the same page arrangement as the official form.
(d) Note. Returns filed on reproduced forms may require additional handling and thus take longer to process than original forms or approved substitute forms.
(e)
1. (1) Reproduced tax forms that deviate from the official forms are considered substitute forms.
2. (2) The Individual Income Tax Section must review and approve these forms before you use them.
3. (3) See 26 CAR § 102-103 for more information.