The IRS requires tax preparation software firms that participate in the IRS Free File Program include the 3-letter FFF code on all paper tax returns created by their individual tax preparation software. The 3-letter FFF code should only be placed in the bottom left-hand corner of the first page of the Form 1040 that is filed as a paper return. The 3-letter FFF code and the 3-letter Source Code should be placed next to each other for consistency. If placing the 3-letter FFF code and the 3-letter Source Code next to each other is not possible, then above or below will be acceptable. Example: The 3-letter FFF code and the 3-letter Source Code could be BCA-FFF or BCA FFF. A dash or a space is needed to separate the 3-letter FFF code and the 3-letter Source Code.
