1. (a) The department shall approve for filing substitute forms, other than 2D barcode forms, if they:

   1. (1) Have a paper size of 8 ½ inches by 11 inches;
   2. (2) Have a paper color of white;
   3. (3) Have a paper orientation of portrait;
   4. (4) Display all font type in Courier or Courier New with a font size of 12 point 10 pitch;
   5. (5) Contain all of the information, general and line-by-line instructions appearing on the forms provided by the department;
   6. (6) Display the vendor’s ID number as a human-readable number half-embedded within a 1D barcode at the top of each form;
   7. (7) Include a “For DRA Use Only” box 1 inch high by 2 inches wide in the top right corner, if it appears on the forms provided by the department;
   8. (8) Include a “For DRA Use Only” box 2 inches high by 1 ½ inches wide in the bottom left corner, if it appears on the forms provided by the department;
   9. (9) Display the form number in the top center and bottom left corners of the form, if it appears on the forms provided by the department;
   10. (10) Display the tax year in the top center of the form, if it appears on the forms provided by the department;
   11. (11) Clearly spell out “New Hampshire Department of Revenue Administration” in the upper left corner of the form and the form title in the top center of the form;
   12. (12) Display the New Hampshire state seal in the upper left corner of the form; and
   13. (13) Contain the correct mail to and check payable information appearing on the forms provided by the department.

2. (b) The department shall approve for filing substitute forms with 2D barcodes if they:

   1. (1) Meet all of the specifications in (a) above;

   2. (2) Meet the following additional specifications:

      1. a. Anchor placements shall be ½ inch from the edge of the paper to the center of the anchor;
      2. b. 2D barcode data shall be formatted as provided by the department;
      3. c. Numeric fields shall only contain the characters 0-9 with the exception of using a dash (-) to indicate a negative number;
      4. d. 2D barcode shall be placed on the form in the same location as on the forms provided by the department; and
      5. e. Field placement shall be the same as on the forms provided by the department; and

   3. (3) Are submitted with the following filing scenarios:

      1. a. A scenario with all data fields maximized by either alpha, such as “X,” or numeric, such as “9,” characters for each character space with no leading or trailing spaces; and
      2. b. A scenario with sample data entered from each applicable test case provided by the department.

3. (c) To obtain department approval of substitute forms, other than 2D barcode forms, vendors shall file with the department by e-mail to eformsdevelopment@dra.nh.gov prior to distribution or release of the substitute forms the following:

   1. (1) No later than November 15th annually:

      1. a. A list of all substitute tax forms for the following year that the vendor intends to produce; and
      2. b. The expected release date of each substitute form; and
   2. (2) After filing the information in (1) above, an electronic copy of the substitute tax forms and instructions that the vendor intends to produce.

4. (d) To obtain department approval of substitute forms with 2D barcodes vendors shall file with the department by e-mail to eformsdevelopment@dra.nh.gov prior to distribution or release of the substitute forms the following:

   1. (1) No later than November 15th annually, a completed Form LOI, Letter of Intent, which can be found by accessing the department’s website at www.revenue.nh.gov/forms; and
   2. (2) After filing the information in (1) above, an electronic copy of the substitute tax forms that the vendor intends to produce.

5. (e) Substitute form inquiries shall be addressed to E-Forms Development:

   1. (1) In writing at:

      New Hampshire Department of Revenue Administration

      E-Forms Development

      P.O. Box 457

      Concord, NH 03302-0457; or

   2. (2) By e-mail at eformsdevelopment@dra.nh.gov.
6. (f) The department shall review all substitute form submittals and notify the vendor within 15 business days of receiving the electronic copy of the substitute tax form or forms whether the submittal has been approved or requires further information or changes before an approval can be issued, including a detailed notification of the further information or changes required for approval.
7. (g) A vendor who receives notice from the department pursuant to (f) above that certain further information or changes are required before an approval can be issued shall have 15 business days to provide the department with the requested information or changes.
8. (h) A substitute form, including a 2D barcode form and non-2D barcode form, that has not been approved by the department, but is included in the release of a product, shall have a prominent notice on the form stating that it has not been approved by the department for filing and shall not be filed.

Source. #8389, eff 7-8-05, renumbered by #9930 (from Rev 2904.08); ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23