If you release forms that fail to follow the guidelines for the use of substitute and reproduced tax forms, the Individual Income Tax Section:

1. (1) Will work with you to correct the errors in the substitute tax forms;
2. (2) Will require you to send proof (e.g., revised forms, excerpts from revised user's manuals, release letters for new versions of software, etc.) that you have corrected the errors and notified your customers or clients of the corrections; and
3. (3) May notify taxpayers, if you fail to correct the problem, that refunds are delayed because your substitute tax forms were not approved by the Individual Income Tax Section.