Rev. Proc. 2021-42: General Rules and Specifications for Substitute Forms and Schedules

Rev. Proc. 2021-42 procedure provides guidelines and general requirements for the development, printing, and approval of the 2021 substitute tax forms. It will be reproduced as the next revision of Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.

Rev. Proc. 2020-55 is superseded.

See IRB 2021-43, 10/25/2021.