Organizations requiring new forms or revisions to existing forms (other than tax forms) must:

To create a new tax-related form, or revise or reprint an existing one, form originators must submit drafts of new or revised tax-related forms and requests for reprints of existing forms to Publishing by initiating a PSR. Include procedures or instructions that relate to the use of the form.

Form originators must contact their records specialist listed at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/RecordsManagement/RecordsRolesandResponsibilities/RolesandResponsibilitiesforRecordsSpecialists.aspx.aspx via email to *records specialist<p.rim@irs.gov> to schedule the new tax-related form for NARA-approved retention and disposition.

Follow these steps when publishing a new or revised internal-use form:

Publishing, after receiving the PSR, will:

M&P publishes Form Letters, Survey Letters, and Correspondex Letters. Form letters follow M&P design standards. Survey letters relate to specific surveys, in most cases, and are generated by a vendor. Survey letters go to the Office of Taxpayer Correspondence (OTC) for content review but are approved by the OMB. Correspondex letters are computer-generated from the Integrated Data Retrieval System (IDRS). The suffix C identifies these letters, and they are viewable from the Numerical Index at http://serp.enterprise.irs.gov/content/forms-letters-pubs/forms-letters-pubs.html on the Servicewide Electronic Research Program (SERP) website, but not available on the Electronic Publishing website as PDF fillable letters. A direct link to an IDRS letter in the Numeric Index appears in the Functional Description of the letter from the Publishing Catalog page.

Publishing uses the letter series for numbering all public-use form letters prescribed by each Headquarters office for use in IRS correspondence. The identification of this correspondence consists of the word "Letter" followed by a one- to four-digit number. Letters, when they are intended for distribution to 10 or more entities, must carry this number series. Refer to IRM 1.17.10.4, Item IDs, for letter numbering standards.

Each number issued under this series will be unique to a single purpose or subject, but more than one version of that item may be available. No change is required in the text, format, physical characteristics, date of issue, or revision date of letters in this series without prior approval from the originating office.

The suffix "C" , a capital letter C only, with no punctuation, identifies public-use form letters generated from the Integrated Data Retrieval System (IDRS). For these letters, the campus or area determines the choice of manual signature and title. The suffix (C-SP), capital letter C and capital letters SP separated by a hyphen and enclosed in parentheses, identifies Spanish-language public-use letters generated from the IDRS. See IRM 1.17.10.4, Item IDs, for letter numbering.

Letters require a signature unless Chief Counsel has approved that the content of the letter does not require a signature. The Office of Taxpayer Correspondence provides the Chief Counsel approval to Publishing to authorize a letter without a signature.

When the letter requires a signature, the originator will determine signature title requirements. When a specific signature title appears on the letter, you must use that signature, unless an authorized official re-delegates the signature authority. The letter originator will determine whether a facsimile signature can be preprinted on the letter or if a hand-stamped or actual signature is required.

The publishing specialist must provide signature instructions for each letter in the corresponding Electronic Status Notice (ESN) record.

The M&P organization is responsible for format and design of all public-use form letters. Format and design include typeface, margins and page and text layout. Letter format templates are available on Publishing’s Intranet site at https://publish.no.irs.gov/pubsys/letterhead/lttrhead.html.

To create or revise digital or paper taxpayer correspondence, all requests must be submitted using the green, "Request Services" button on the Office of Taxpayer Correspondence’s (OTC) website. The OTC will assist with product development and publishing.

Publishing composes and processes letters in the order approved copy is received from the OTC.

Note requests for expedited composition, print and/or posting services on the PSR when submitting the request. The letter originator should also contact the letter program publishing specialist directly to request expedited services. The publishing specialist will work to meet the scheduling needs of the originating office.

All numbered published products are posted to Publishing’s Core Repository of Published Products (CROPP). IRS published products become "official" products only when they contain a catalog number and product identifier issued by Publishing, are approved for publishing by the product content owner/originator, are issued as an active item or revision by Publishing, and are available on Publishing’s Catalog page. A product’s "official" status can become relevant during court proceedings and legal challenges.

Publishing posts numbered letters, except for Correspondex (CRX) letters, to the CROPP. CRX letters are generated and used on the Integrated Data Retrieval System (IDRS) and posted to the Servicewide Electronic Research Program (SERP) site.

A number is assigned to each IRS envelope for identification and inventory purposes. See IRM 1.17.10.4, Item IDs, IRM 1.17.10.4.6.7, Envelope Suffixes, and IRM 1.17.10.7.4, Envelope Product Titles, for details on Envelope identification. An example of an envelope number would be "Envelope 130 (Rev. 10-1994)." The number prints in the lower right corner on the back of the envelope.

Some envelopes are available with the window on the right to accommodate address areas that are on the right; other envelopes have windows on the left. We identify envelopes that can be ordered with either a right or left window with either an "L" for left window or "R" for right window. This designation follows the envelope number, for example "Envelope 125-L (Rev.10-1994)." Ordering offices should ensure that the envelopes ordered have the matching window position for the items being mailed.

Publishing produces two types of envelopes:

There are conditions where the IRS may benefit from providing taxpayers with envelopes for use in transacting official business. A courtesy reply envelope (Envelope 25-CR, Envelope - Courtesy reply, General purpose, Tri-fold) is available to serve this purpose.

The IRS may furnish postage and fees paid business reply mail (BRM) envelopes in tax liability investigations only when the IRS requires information that the taxpayer does not legally have to provide. When information is solicited from a third party (not representing the taxpayer), or in administrative investigations requiring information from an employee reference, etc., the IRS may furnish a BRM envelope.

Persons responding to correspondence relating to their tax liability, when they are legally bound to provide the required information, should not receive business reply mail envelopes.

See IRM 1.2.1.2.20, Policy Statement 1-113, Postage-Paid Envelopes Furnished with Third Party Inquiries, for additional information.

This section provides instructions and other information related to the IRS envelope program responsibilities and funding.

The three most common sizes for envelopes are:

There can be other envelope sizes for specific purposes. Offices in the Washington, DC metropolitan area and in field locations can reference the IRS Office Envelope Contract price link at https://publish.no.irs.gov/pubsys/envelope/envprog.html#tab=tab5 for additional information about selecting the appropriate envelope for a particular mailing situation. Additional mail and envelope reference information is also posted on the Postal and Transport Policy program site at https://publish.no.irs.gov/mailtran/PTPhome.html#tab=tab1.

As envelope size increases, so does the cost to purchase. Therefore, customers must always use the smallest envelope that satisfies the intended purpose.

IRS envelopes are developed and manufactured to conform to provisions of the USPS postal regulations.

Maximum standardization is a primary objective of the IRS’ envelope program. The requestor must carefully consider the use of existing envelopes before a new or revised envelope is created.

New forms, letters, and notices that will be mailed must be designed to be compatible with existing general-purpose envelopes. The address area should correspond to the window position of general-purpose window envelopes, such as Envelope 178. Use Document 7468, Print Alignment Template, to assist with the proper alignment of the various elements on correspondence.

Publishing encourages the use of window envelopes, as it eliminates handwriting, or printing and placing an address label on the face of the envelope. Mailing addresses printed from IRS systems, such as IDRS, are more accurate and not prone to transcription errors.

Some IRS envelopes, such as the Envelope 178, are designed with a "Bus" style or oversized window. These larger windows allow for display of not only the mailing address on the correspondence, but also the return address printed above it as well.

Single-window envelopes or non-window envelopes require that the return address be printed on the face of the envelope. If the return address changes, then these envelopes must be disposed of, which is a costly waste of printing funds.

While we encourage using these window envelopes to display the return address, you must take great care to ensure that the return address is compliant with IRS addressing standards and USPS postal regulations for the proper format and content of the address. For more information, visit the Postal and Transport Policy program site at https://publish.no.irs.gov/mailtran/PTPhome.html#tab=tab1.

IRS envelopes have specific typographical and printing requirements. These requirements affect envelope quality, security, price, and usability.

The IRS works in conjunction with the Government Publishing Office (GPO) to award term contracts to commercial envelope printing companies. These contracts provide exclusive use by all IRS ordering offices. Washington, DC metropolitan area and field offices use the IRS Office Envelope Contract. High-volume mailers, such as the Correspondence Production (CPS) sites and campuses, use the IRS Mail Processing Center Envelope Contract.

When a new IRS Office Envelope Contract is awarded, Publishing posts the availability and contractor information on the envelope program website at https://publish.no.irs.gov/pubsys/envelope/envprog.html#tab=tab1. Publishing will make available revisions of Form 9880 and Document 9589 for the appropriate fiscal year via download from the envelope contract website at https://publish.no.irs.gov/pubsys/envelope/envprog.html#tab=tab2.

Form 9880 must be completed electronically; it cannot be handwritten. Document 9589 provides line-by-line instructions for completing the Form 9880. In lieu of using Form 9880 to order envelopes, we recommend use of the Web-based ordering system. Customers submit requests for order processing approvals via email. For additional information on the online envelope ordering system, go to https://publish.no.irs.gov/pubsys/envelope/envprog.html#tab=tab3.

Publishing provides information concerning use of the IRS Mail Processing Center Envelope Contract to envelope coordinators at each IRS campus, CPS site, and computing center office for their use. See the current list of IRS Center envelope coordinators at https://publish.no.irs.gov/pubsys/envelope/envprog.html#tab=tab4.

When creating new or revised envelopes, you must consider several factors, including lead time, ordering cycles, quality control, and other factors. The requisitioning procedures are in the sections that follow.

The following types of numbers identify training products and courses:

Obtaining a new ELMS official 5-digit course number is the responsibility of the product originator. L&E uses the course number to deliver training, build classes, plan resources, and give employees credit for attendance. Some courses still have the older 4-digit Administrative Corporate Education System (ACES) number and are still valid courses as they are revised year-to-year.

The course catalog number, assigned by M&P’s TPDS Distribution contact, is the identifier used to order all training products required for a class. The course catalog number assigned will be between 80000-82999 plus one alpha character.

Publishing uses the item number to identify each product in a course. This number uses the ITM course number as the base number, followed by a hyphen and three numeric digits. See Training Base ID in IRM 1.17.10.4.5, Item Base ID, for details. Obtaining item numbers is the responsibility of the Product Originator. For guidance with selecting proper ITM course item numbers, please contact one of Publishing’s training team members.

The item catalog number identifies a specific product. All IRS product types use this unique number for identification in the Core Repository of Published Products (CROPP). This item number, like the course catalog number, contains five numeric digits followed by one alpha character.

Do not use credit lines if the material is purchased for government use.

Give credit in a single undisplayed paragraph if a single, non-governmental source provides different types of material for use in one item.