Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 3 - Duties; Powers; Responsibilities
Section 3-3 - Forms

Universal Citation: 45 IN Admin Code 3-3

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-3-4; IC 6-8.1-6-4

Sec. 3.

(a) All returns and information required by the provisions of the listed taxes must be submitted on forms furnished by the department. Reprints and reproductions will be accepted. For purposes of 45 IAC 15-3-3 the word "reprint" represents blank forms to be used for filing purposes with the department. "Reproductions" will denote copies of completed forms to be filed with the department.

(b) Requirements:

(1) All reprints and reproductions must be facsimilies and must be on paper of substantially the same color, weight (not less than 16 lbs), size, and texture, and of a quality as good as that used on the original form.

(2) Reprints must substantially duplicate the color of ink of the official form in order to be accepted. However, reproductions resulting in black printing will be accepted.

(3) Reproductions must have a high standard of legibility, both as to original form and as to the reported information. The department reserves the right to reject any reproductions with poor legibility, to withdraw the benefits of this section from any firm or individual, and to reject any process which fails to meet these standards.

(4) No tolerance will be permitted in the image size of printed material. Any pin feed borders must be stripped off before the form is filed.

(c) Reprints and reproductions of official forms and nonstandard forms which do not meet the requirements mentioned above cannot be filed in lieu of the official forms. They may, however, be filed as supporting statements to provide details and explain entries made on the official form. Although reproduced returns may be filed, they must contain the original signatures. Reproduced signatures will not be accepted. Reprints and reproductions may be printed on one side only. If the reverse side of the original form is required, it must be firmly stapled to page one. Form W-2 and check, if applicable, should be stapled to page one only in the position designated.

(d) Reprints and reproductions of forms and schedules meeting the above conditions may be used without prior approval of the department. However, if specific approval of a reprint or reproduction of any such form or schedule is desired, a sample of the proposed reprint or reproduction should be sent to the department for consideration.

(e) The department encourages the filing of information returns on ma gnetic media. Procedures and specifications for magnetic media reporting are available from the department.

(f) Any machine readable form (including magnetic ink) must be submitted to the department for prior approval.

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