The Internal Revenue Service (IRS) has published IRS Rev. Proc. 2005-74, General Rules and Specifications for Substitute Forms and Schedules to provide guidance to taxpayers and tax practitioners on the development, printing and approval of substitute tax forms. The same guidance is also available, in .pdf format, on the Web site as Publication 1167. This publication is no longer available separately, in a printed format, but is available in hard copy, in the Internal Revenue Bulletin.