U.S. Departing Alien Income Tax Return, Form 1040C Schedule of Farm Income and Expenses, Schedule F (Form 1040) Allocation of Accumulation Distribution, Schedule J (Form 1041) U.S. Partnership Return of Income, Form 1065 Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1065) Statement in Support of Credit Claimed by Domestic Corporation for Taxes Paid or Accrued to a Foreign Country or a Possession of the United States, Form 1118 U.S. Corporation Income Tax Return, Form 1120 Schedule of Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1120) U.S. Small Business Corporation Return of Income, Form 1120-S Gains and Losses From Sales or Exchanges of Property, Schedule D (Form 1120-S) Return of Information and Authorization and Consent of Subsidiary Corporation Included in a United States Consolidated Income Tax Return, Form 1122 Statement for the Purpose of Extending Time for Payment of Taxes by Corporations Expecting Carrybacks, Form 1138 Application for Tentative Carryback Adjustment, Form 1139 SEC. 3. CONDITIONS. .01 Reproductions must be facsimiles of the official form produced by photo-offset, photoengraving, photocopying, or other similar reproduction process. 02 Reproductions must be on paper of substantially the same weight and texture and of a lasting quality at least as good as that used in the official form. .03 Reproductions must substantially duplicate the colors of the paper and ink of the official form in order to be accepted. .04 Reproductions must have a high standard of legibility, both as to original form and as to filled-in matter. The Service reserves the right to reject any reproductions with poor legibility, to withdraw the benefits of this Revenue Procedure from any firm or individual, and to reject any process which fails to meet these standards. 05 Reproductions of Schedule C-3 and Schedule F-1, Form 1040, which contain Schedule SE, U.S. Report of Self-Employment Income, must be on properly perforated paper of substantially the same weight and texture as that used in the official form. .06 Reproductions can be the same size as that of the official form. However, the standard commercial size of 812 x 11 (as noted in columns 2 and 3 of table in section 5 below) will be accepted-but no tolerances will be permitted in the image size of printed material. SEC. 4. ADDITIONAL INSTRUCTIONS. .01 The Service ordinarily does not undertake to approve or disapprove the specific equipment or process used in reproducing official forms, but requires only that the reproduced forms and schedules satisfy the stated conditions. .02 While it is preferred that both sides of the paper be used in Se making reproductions, resulting in the same page arrangement is that of the official form, the Service will not object if only one side of the paper is used or if the reproduction has a different fold thanfr that provided on the official form. .03 Reproductions of forms may be made after insertion of the tax computations and other required information. However, all sig natures on forms to be filed with the District Director of Internal Revenue must be original signatures, affixed subsequent to the reproduction process. 04 Reproductions of forms and schedules meeting the above conditions may be used without the prior approval of the Service. However, if specific approval of a reproduction of any such form or sched ule is desired, or if the use of a reproduction of any form or schedule not listed herein or otherwise specifically authorized is desired, a sample of the proposed reproduction should be forwarded, by letter, to the Commissioner of Internal Revenue, Attention: D: S: Pl, Wash ington, D.C., 20224, for consideration. SEC. 5. PHYSICAL ASPECTS. The conditions with respect to size, number of printed pages, quality of paper, and color of both paper and ink are as follows: of 1 Sizes shown are for single forms furnished by Internal Revenue Service offices; forms supplied in Income Tax Packages are 836" x 11". 2 Forms cannot exceed sizes shown, nor be less than size of official forms. All forms MUST be reproduced on chemical wood writing paper equal or better than the quality of paper used on the official forms, or its equivalent. In no case can the thickness of the stock be less than .0030. cc. 6. REPRODUCTION PROOFS. The Service, upon application, will furnish one set of reproduction oofs to be used as the media for the printing of forms. These proofs, r which a request must be received annually, will be supplied free I charge to all concerns in the forms reproduction business or those volved in the preparation of tax guides, etc. Reproduction proofs e available for the following forms: Requests for reproduction proofs should be addressed to the Commisioner of Internal Revenue, Attention: A: FM: P, Washington, D.C., 20224. SEC. 7. EFFECT ON OTHER DOCUMENTS. This Revenue Procedure supersedes Revenue Procedure 62-26, C.B. 1962-2, 492. 26 CFR 601.602: Forms and instructions. (Also Part I, Section 6109; 1.6109-1.) Rev. Proc. 63-27 A fiduciary or other person authorized to represent estates or trusts in Federal tax matters, or to execute and file tax returns in their behalf, may file a consolidated application to obtain employer identification numbers for ten or more such estates and trusts in lieu of separate applications on Form SS-4, Application for Employer Identification Number. Revenue Procedure 62-23, C.B. 1962-2, 487, superseded. SECTION 1. PURPOSE. The purpose of this Revenue Procedure is to amplify Revenue Procedure 62-23, C.B. 1962-2, 487, which provides that fiduciaries may file consolidated applications to obtain employer identification numbers for certain estates and trusts, in lieu of separate applications on Form SS-4, Application for Employer Identification Number. This Revenue Procedure is now specifically extended to persons authorized to represent ten or more estates or trusts in Federal tax matters or to execute and file tax returns in their behalf, even though they may not be fiduciaries in a strict sense. SEC. 2. BACKGROUND. .01 Public Law 87-397, C.B. 1961-2, 348, added section 6109 to the Internal Revenue Code of 1954. Section 6109 of the Code authorizes the use of identifying numbers for Federal tax purposes. Regulations issued under this legislation require that the fiduciary for an estate or trust shall, under certain circumstances, obtain for it an employer identification number to be included in returns, statements, and other documents filed on its behalf and to be furnished to other persons for inclusion in returns, statements, or other documents filed by such other person with respect to the estate or trust. See section 1.6109-1(c)(3 of the Income Tax Regulations. 訂 .02 Many estates and trusts have been assigned employer identificathe tion numbers in connection with the reporting of employment and excise taxes. An estate or trust which has had an employer ident fication number assigned to it for employment or excise tax purpos will use such number for all tax purposes. .03 The attention of the Internal Revenue Service has been calle to the fact that a fiduciary or other person serving in a representative capacity, such as a bank, trust company, attorney or agent, may authorized to act for numerous estates and trusts, and it would b burdensome for such fiduciary or other person to file a separate ap plication on Form SS-4, for an employer identification number fo each such estate and trust. In order to minimize this burden, the Ser ice has determined that a person authorized to represent ten or mor estates or trusts needing employer identification numbers (other tha an estate or trust needing an employer identification number in co nection with the reporting of employment or excise taxes) may a consolidated application for such numbers in lieu of separate appl cations on Forms SS-4. Each consolidated application shall be the format prescribed in section 3 of this Revenue Procedure. person applying for employer identification numbers on behalf of estates and trusts required to file returns of employment taxes mus file a separate application on Form SS-4 for each estate or trust. SEC. 3. FORM OF APPLICATION. Each consolidated application filed in accordance with this Revenu Procedure shall be filed in duplicate with the District Director o Internal Revenue for the district in which the fiduciary or other a thorized representative has his legal residence or principal place business. In preparing such an application, the name of the fiduciar for each estate or trust, and the capacity in which each fiduciary acting (executor, administrator, etc.) should be included in the appl cation under the column headed "Name of Estate or Trust." Ead consolidated application should be in substantially the following format: In accordance with the provisions of Revenue Procedure 63-27, the unde signed hereby makes application for an employer identification number for est of the estates or trusts named below. None of the estates or trusts name below has previously applied for or been assigned an employer identificat number and none of such estates or trusts is an employer for Federal empl ment tax purposes. .01 Upon receipt of the consolidated application, the District I rector will assign a separate employer identification number to ea of the estates or trusts named therein, will enter such numbers on th iginal and duplicate copies of the application, and will return the plicate copy to the fiduciary or other representative as notice of e numbers assigned. .02 In the event an estate or trust subsequently needs a number r employment or excise tax purposes, the number issued on the basis the consolidated application will be used. A separate application 1 Form SS-4 need not be filed on behalf of such estate or trust. EC. 5. EFFECT ON OTHER DOCUMENTS. Revenue Procedure 62-23, C.B. 1962-2, 487, is superseded. Inquiries in regard to this Revenue Procedure should refer to its 6 CFR 601.602: Forms and instructions. Also Part I, Section 3302; 31.3302 (c)-1.) Also Part II, Public Law 88-173.) Rev. Proc. 63-28 Computation of reductions in credit against tax reportable on Form 940, Employer's Annual Federal Unemployment Tax Return, for 1961, 1962, or 1963, with respect to wages paid for services performed in a state which has not restored to the United States Treasury amounts which were made available under title XII of the Social Security Act or under the Temporary Unemployment Compensation Act of 1958. SECTION 1. PURPOSE. The purpose of this Revenue Procedure is to set forth the procedure to be followed in computing reductions in credit against tax reportable on Form 940, Employer's Annual Federal Unemployment Tax Return, for 1961, 1962, or 1963. Section 3302 of the Internal Revenue Code of 1954 provides for credits against the Federal unemployment tax imposed by section 3301 of the Code on employers of four or more employees. Reductions in the amount of credit otherwise allowable are provided for in section. 3302 (c) of the Code and in section 104 of the Temporary Unemployment Compensation Act of 1958. The reductions may occur if an employer pays wages for services performed in a state which has not restored to the United States Treasury amounts which were made available under title XII of the Social Security Act or under the Temporary Unemployment Compensation Act of 1958. Credit reductions for 1963 or any subsequent year may be forestalled if a state restores to the United States Treasury before November 10 of that year an amount approximately equal to the additional Federal tax which otherwise would be due for that year as a result of the credit reduction. SEC. 3. CREDIT REDUCTIONS FOR 1961 OR 1962. Regulations relating to reductions in credit under section 3302 (c) of the Code for the calendar years 1961 and 1962 are set forth in sec |