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MICHIGAN DEPARTMENT OF TREASURY SUBSTITUTE FORMS

IMAGED FORMS PROCESS Definition of a Imaged Form Any Individual Income Tax (IIT), Michigan Business Tax (MBT), and Flow-Through Withholding (FTW) form with a Doc ID code in the lower left corner of the form (see example below). The Doc ID code always beings with the developers’ four digit developer code. Forms will be rejected if the Doc ID code is:

Entered incorrectly (including incorrect page number code) Incorrect location Incorrect font Not listed on every page of the form.

IMPORTANT: Users of developer’s software must have the ability to print a copy of their return for their records. Any form provided in a software package must be submitted to Treasury for approval to ensure the printed form matches the original. Data-filled copies, including Treasury PDF forms used in their software, must also be submitted for approval in case software users are prevented from e-filing. Developer Identification FDS will assign a developer ID to each developer. The developer ID must appear in the lower-left corner (in a minimum of ten point font) on each page of every form produced by that developer’s software. Imaged forms require a Document Identification (Doc ID) code. The first four digits of this code is the developer ID.

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FDS will also assign a software developer code to each developer or, if developers have a four-digit NACTP-assigned vendor ID, that number should be used as the developer code. The software developer code must appear in the lower-left corner (in a minimum of ten point font) on each page of every form produced by the developer’s software. (See “Scannable Specifications” and “Personal Property” specifications for the placement of the developer code. Form Submission and Contact Information Imaged forms IIT, FTW, and MBT forms can be electronically submitted for testing. Feedback turnaround time for electronic form submissions is between three to five business days after receipt of forms. Electronic form submissions should be sent to:

e-mail: TreasForms@michigan.gov

Feedback turnaround time for paper form submissions is between five to ten business days after receipt of forms. Form submissions by overnight courier (e.g., Fed Ex, UPS, etc.) should be sent to:

Michigan Department of Treasury Form and Document Services 7285 Parsons Drive Dimondale, MI 48821

Form submissions by US Mail should be sent to:

Michigan Department of Treasury Forms and Document Services P.O. Box 30791 Lansing, MI 48909-8291

Questions or requests for additional information should be directed to:

e-mail: TreasForms@michigan.gov (517) 335-1179

Really Simple Syndication (RSS) notification is one of Treasury’s primary method of communication. Real-time notification of draft tax form publications on the Web site is provided through RSS feeds. RSS feed/communication information is available by subscription on any of the secure sites (after entering assigned username and password). Developers are encouraged to register for this service. Developers will need to sign up for this service every year with the new username and password.

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Submission Guidelines All imaged forms must meet the requirements stated for preparing, submitting, and approving of imaged forms for the Michigan Department of Treasury (Treasury), Forms and Document Services (FDS). Treasury reserves the right to require the refiling of any forms that do not meet these requirements. Developers must submit forms for review and receive official approval from the Electronic Filing Program (EFP) and FDS before releasing software to their customers. Developers can mail or overnight forms to FDS. Forms directed to other areas may delay review and approval. Forms can also be submitted electronically by e-mail. Draft tax forms must not be released to the public; however, advance copies of draft tax forms and e-file specifications are published on the Forms Web site. Documents on the Web site are provided to help developers build their software products in a timely manner. All developers must complete Michigan Software Developer Letter of Intent for Substitute Forms, and Electronic Filing, (Form 4430) each year. Form 4430 is available on Forms Secure Web site. Once received, FDS will assign new developers a software developer identification number (developer ID). If appropriate, FDS will also grant a username and password login for the Web site. Advance Copies of Official Forms. Treasury’s Forms Web site provides access to final draft forms (www.michigan.gov/drafttaxforms) and final (www.michigan.gov/taxes) tax forms. The major tax forms are available for viewing and printing using Adobe Acrobat Reader (version 6.0 or higher). Do not submit worksheets for testing. Draft forms are generally published in late September through early December as they become available. Most tax forms cannot be finalized until the Legislature has recessed the fall session. This generally occurs in mid-December. Treasury posts major tax forms as final drafts on the Forms Web site in late October. Developers may submit final draft forms to Treasury for approval, with the understanding that legislation may require changes to programs and forms. If there are changes to a final draft, developers will be notified and may need to resubmit the form for approval. As forms become final (after the Legislature adjourns) they are posted on the public Web site (www.michigan.gov/taxes). Developers must not release these forms to their customers until they have been approved by EFP and FDS. If incorrect forms are filed, it will result in errors and/or delay the processing of returns, and the taxpayer may be notified that their return was not properly filed.

Note: The final MI-1040 and MI-1040CR-7 HOME HEATING CREDIT CLAIM forms posted on Treasury’s public site are the “official tax booklet” versions. The final “computer-generated” versions will be available only on Treasury’s secure Web site. These two forms will be clearly marked Final Draft or Final on the secure Web site. Developers must use the computer-generated version. The official tax booklet and computer-generated versions differ only in the Doc ID code and mailing address on page 2.

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Paper Submissions All paper submissions should be sent to the address listed on page 1. Include a cover letter with the list of forms included, and organize and collate forms in numeric order with the five copies for each form.

(1) One blank form (2) One max data copy (all 9s in numeric fields and all Xs in alpha fields) (3) Three sample copies with a variety of data fields filled in. The three sample data

copies must encompass all fields between the three samples provided. Electronic Submissions All electronic submissions should be sent by e-mail to TreasForms@michigan.gov with a cover letter attached. The cover letter should list the enclosed Imaged forms. If submitting more than one Imaged form, organize the forms in numeric order, and in one PDF. All pages of each form submitted should be together.

(1) One blank sample (2) One max data copy (all 9s in numeric fields and all Xs in alpha fields)

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(3) Three sample copies with a variety of data fields filled in. The three sample data copies must encompass all fields between the three samples provided.

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IMAGED FORMS (INDIVIDUAL INCOME TAX (IIT) AND MICHIGAN BUSINESS TAX (MBT)) Abbreviations: Always spell out words whenever possible. Use abbreviations only to allow space on a line. When necessary, use only standard abbreviations provided by NACTP. Attached Lists: Do not print “See Statement” or any similar text on forms where an explanation is not requested. Additional explanation statement sheets should be attached to the last page of the form. Boxes: Boxes cannot be replaced with lines. Check Boxes: It is preferred that check boxes be 1 pica x 1 pica in size but checkboxes a minimum of 1/10 inch wide x 1/6 inch high, based on NACTP standards, will be accepted. In all cases, boxes should be uniform in size throughout each form and they cannot touch the line above or below. Center a 12 point Courier “X” in the check box. Data Entry Symbols: Treasury uses a blackened right-facing arrow to indicate data entry pickup lines. This symbol must be reproduced on all substitute forms. If this symbol is not available, a blackened circle (bullet) may be substituted. Treasury will not approve any form until correct data entry symbols are demonstrated.

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Datafield Delimiters: All data should be dash delimited.

Example: Social Security Number: 999-99-9999 Date: 99-99-9999 Telephone: 999-999-9999

Date/Account Numbers/Phone Numbers: Use a dash (-) to separate the series of numbers. Design: Each substitute form must follow the design of the official form as to font style and size, arrangement and format, form number, item captions, line numbers, line references, dot leaders, and sequence. Doc ID Number: The developer ID must appear in the lower-left corner (in a minimum of ten point font) on each page of every form produced by that developer’s software. Imaged forms (“Individual Income Tax” and “Michigan Business Tax”) require a Document Identification (Doc ID) code. The first four digits of this code is the developer ID. (See Sample A.) See Document Identification Code Specifications on the Web site. Fields: The size and length of fields must match the design of the official form, including spacing between the boxes/lines. Font Size for Field Descriptions: Descriptions within field boxes must not exceed eight point regular font size. Ink Color: Black ink color should be used. Legibility: All forms must be legible. Treasury reserves the right to reject forms with poor legibility. Line Weight: Line weight must be a minimum of one point, including check boxes. Logos: It is not necessary to reproduce logos on any Michigan tax form. Margins: All margins should be half inch. If the software program prints extraneous taxpayer information, place in the upper-left corner below the form number and title. Do not print variable data in the top or bottom margins of the form.

Multiple-Page Forms: When printing multiple-page forms, print the entire form with all its parts and pages. Assemble the forms in the correct order. Do not submit worksheets for testing. Negative Entries: Use a negative sign “-0” to report negative dollar amounts. Numeric Fields: Right justify all numeric fields. Number Recognition: Software developers are not required to print the following statement on forms: “Print numbers like this: 0123456789 - NOT like this: 1 4 7.”

For Individual Income Tax Only

Paper and Printing: The paper must be equal to or better quality than that used for the official form. Use 20# to 24# white paper (lighter weight papers jam processing equipment). The printer default scaling option should be set to 100 percent or none. Size: Substitute forms must be the same size as the official form.

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For Individual Income Tax Only, Taxpayer Identification Area: Fields in this area generally include First Name, Middle Initial, Last Name, Address, and Social Security Number.

(a) Developers should not print a separate entry box for the Social Security Number(s) field.

Social Security numbers should be placed directly to the right of the data entry symbol, aligned with the taxpayer name.

(b) Internal boxes (see example below) must be reproduced for “Preparer’s PTIN,” and “FEIN

SSN” sections only.

Do not reproduce internal boxes in Filer or Spouse SSN fields.

Internal boxes must be reproduced in all other areas. Examples:

(c) Exclude the field descriptions and line numbers inside the boxes for the following fields: Taxpayer Name(s), Address, and Social Security Number(s). (Do not exclude data entry symbols.)

Variable Data Font: The preferred fonts/sizes are Arial, Helvetica, or Courier 12, but must not be smaller than ten point in size. Characters must not touch each other and must not touch vertical or horizontal lines. Alphabetical characters must be in upper case (CAPS).

Zero Entries: If a line does not apply to a taxpayer, the line should be left blank; however, an entry must be made on all total lines. If the amount to be reported on a particular total line is zero, enter “0.” Accepted Process Treasury will not review forms submitted for approval via fax machine. When reviewing forms for approval, FDS is verifying:

Form can be processed through Treasury’s mainstream processing systems Form layout and data placement (includes line reference changes from year to year) Form revised date.

A substitute form filed with Treasury that has not been approved or cannot be processed through Treasury’s mainstream processing systems can delay a refund check by up to six weeks. This does not, however, delay the posting of payments arriving with a return. Treasury may contact the taxpayer directly advising them that their return was not properly filed and/or will contact the preparer of the unacceptable form and direct him or her to stop filing the unacceptable substitute form immediately.

FDS will send developers a formal notice of “Accepted” if forms meet all requirements. If forms do not meet requirements, FDS will specify required changes. Final “Approval” will be based on developers having successfully completed substitute forms review and e-file/2-D barcode testing. Approvals are granted for one tax year only (i.e., approval of the 2012 MI-1040 INDIVIDUAL INCOME TAX RETURN does not imply approval of the 2013 MI-1040 return). This applies whether or not there have been changes to the form.