State of New Hampshire
Department of Revenue Administration (DRA)
Substitute Forms Acceptance Guidelines

Types of Substitute Forms

• Photocopied - NH forms may be photocopied without prior approval of DRA provided that there is no variation from the original form, including but not limited to, reduction and enlargement of the form.
• Computer Generated - Computer generated are forms that are recreated in their entirety by a computer, including layout. These forms must be exact facsimiles of the original forms created by DRA. Computer generated forms must have achieved prior acceptance from DRA before they will be accepted for processing.

General Information

The following general information applies to all reproduced or computer generated forms. All forms must:

• Be a facsimile of the original form;
• Be on paper of substantially the same weight and texture, and of quality at least as good as that used for the original form;
• Be of the same size as the original form, both as to the overall dimensions of the paper and image reproduced;
• Have a high standard of legibility, both as to the original form and to the filled in data;
• For computer generated estimate vouchers, forms must meet all specifications as required by DRA; and
• DRA may return any form received by the Document Processing Division which does not meet the specifications listed above.
• Eligible forms are limited to those published annually within Package X and annual tax booklets. All other forms submitted for consideration will be accepted or denied at the discretion of the Commissioner's office or division directors noted as stakeholders of forms within DRA.

Acceptance of Computer Generated Forms

Prior to distribution to your users/customers, the final version of all computer generated forms must be accepted by DRA. Submit the final version only for acceptance to:

New Hampshire Department of Revenue Administration
Forms Committee
PO Box 457
Concord, NH 03302-0457