Illinois Department of Revenue 

          Substitute Forms Guidelines

          2023
Note: Due to the reorganization of our website at tax.illinois.gov, an Illinois Public User Account is no longer required to access the 
draft forms pages.

If you produce, or intend to produce, your own version of the official Illinois tax forms, you must follow the instructions provided 
in this guide. Forms you produce are referred to in this guide as “substitute forms” and include returns, schedules, and payment 
vouchers. Substitute forms providers may include software developers (primary or secondary), payroll services, forms libraries, 
independent taxpayers, and other vendors of related services. NOTE:  Substitute forms that must be submitted to us for review and 
approval are forms you set up or alter in some way, including the addition of a scan line or bar code.

IMPORTANT: The substitute forms you produce must be processable through the Illinois Department of Revenue (IDOR)’s automated 
processes. The taxpayer may experience delays or be assessed penalties and interest for filing a form which does not meet our 
requirements.

Required annual substitute forms process: 
1. Complete Form IL-8633-SF, 2023 Substitute Forms Provider Enrollment, and submit it to us. Upon receipt and approval of 
   your completed Form IL-8633-SF, we will give you instructions on how to access the draft forms area. You should keep this 
   information confidential. 
2. Developers of substitute forms must use the specifications for content and format provided in this guide and in the drafts and 
   examples provided in the secure “Draft Forms” webpage on our website.
3.  Submit all substitute forms developed, by emailing a PDF file to us. Occasionally for technical reasons, we may ask you to mail a 
   paper form to us. Each substitute form must be reviewed, and approved by us. Most forms require a scan line or 1-D barcode 
   containing taxpayer and other information (see our “Draft Forms” web page for testing specifications) and must also be tested. 
   Some providers request approval to use 2-D barcodes. On all test forms, the data used should not contain “real” or “live” data. 
   Forms received will be reviewed and a response sent within 15 business days. Note: Your forms do not need review if your 
   product simply provides an unaltered graphic image (picture) of the IDOR form or a copy printed from our public “Forms” web 
   page at tax.illinois.gov and it does not contain a scan line or 2-D barcode.
4. If we notify you of an error or correction, you must make the correction, notify your customers, and email evidence of the 
   correction to REV.VendorForms@illinois.gov within 10 days of receiving our notice.
5.  All correspondence should include your 3-digit vendor ID number assigned after submission of Form IL-8633-SF in the subject 
   line.  Note: If a form contains a scanline or barcode, do not place the vendor ID in a location that will interfere with the scanline   
   or the barcode. 
Submit Form IL-8633-SF and all tax forms for review and testing, and contact us at the following:
Email address: REV.VendorForms@illinois.gov              Mailing address: OFFICE OF PUBLICATIONS MANAGEMENT MC 2-375
Phone: 217 524-7794                                                     ILLINOIS DEPARTMENT OF REVENUE
                                                                        101 WEST JEFFERSON STREET
                                                                        SPRINGFIELD IL  62702 

General format requirements for substitute forms
Paper 
•  Use white, unlined paper that is a standard business weight (recommended weight is 20 pound paper).
•  Paper size must be the same size as the official forms. Most returns are 8.5 inches wide by 11 inches tall. Vouchers are 8.5 inches 
   wide by 3.625 inches tall.
Margin requirements 
There must be at least a .25 or .5 inch margin on all sides of the form or voucher as described in each form’s specifications. There must 
be a .25 inch band of white space around all sides of the barcodes, anchor points, and scan lines. 
Data and layout requirements
Placement of form information and data should be at the location shown on the form samples located in the secure “Draft Forms“ 
area of our website. 
IL-8633-SF Guide (R-09/23)  Page 1                                             Printed by authority of the State of Illinois - electronic only, one copy.

Printing Requirements 
Forms and vouchers must be printed full size. Ensure the “shrink to fit” print option is not selected. Use black ink for data, scan line, 
1-D barcode, and 2-D barcode.
Font
• For taxpayer data, use either Courier or Arial type fonts, size 10-12.
• For the scan line, use “OCR-A Std” font, size 10. All payment vouchers and some returns (Forms IL-941 and ST-1) require a scan line 
  containing taxpayer identification and reporting period information. See each draft example for the contents and placement of the 
  scan line.
• For the IL-1040 2-D barcode, please refer to the tax year specifications and testing requirements found at 
  https://tax.illinois.gov/taxprofessionals/electronic-transmitters-and-software-developers.html.
• For the 1-D barcode, use font “Free 3 of 9, Extended,” size 30. Most payment vouchers and forms require a 1-D barcode. See each 
  draft example for the 1-D barcode contents. The 1-D barcode contents should be produced exactly as shown on the draft form. No 
  vendor or taxpayer information is contained in the 1-D barcode.
Ink color 
Black ink is required for taxpayer data. No colored ink in the official IDOR form is required to be reproduced; black ink may be 
substituted. 
Shading and logos 
Shading and logos are not required to be reproduced. If used, these should not interfere with the required information contained on 
the form or voucher.
Number formatting 
In dollar amount entries, do not add the dollar sign. For a zero amount, show 0.00. Complete the cents field with two digits 
(example: fifty-five dollars and ten cents would show as 55.10). If the amount is a whole dollar amount, print the whole number plus 
the decimal followed by 00 (example: one hundred dollars would show as 100.00). Do not use default numbers in return lines which 
require the taxpayer to enter an amount.
Illinois substitute forms vendor identification number 
After submitting your Form IL-8633-SF, we will assign a three-digit Illinois substitute forms vendor identification number if you do not  
already have one. You must add this identification number to the footer area of all your substitute Illinois tax forms.
Anchor Points 
Black solid squares are required in each corner of the forms to facilitate imaging equipment. There must be a .25 inch band of white 
space around all sides of the anchor point. See the substitute forms area on IDOR’s website for more information.

IL-8633-SF Instructions for 2023 Substitute Forms Provider Annual 

Enrollment
Complete this form if you produce, or intend to produce, paper forms to be filed as a substitute for the official forms from IDOR or if 
you are a tax professional requesting access to IDOR’s draft forms. 
If you use a “forms library product” in your tax software or services, the forms library product must be enrolled and approved prior 
to your form being approved.
If you are a software developer and the software electronically files the tax information but your product produces a printed tax 
form, you must complete and submit this form for approval, providing information about your software product.
Upon receipt and approval of your completed Form IL-8633-SF, we will provide you with instructions to access the draft forms area 
on our website. 
This form must be submitted prior to seeking review and approval for any substitute forms. 
Form IL-8633-SF Enrollment due date: IDOR will begin accepting Enrollment forms on September 1, 2023. We recommend 
submitting your enrollment form by the end of October. Enrollment forms received after October 31, 2023, will be accepted, 
however we will not review any substitute forms or allow access to the draft forms website until your enrollment is approved.

IL-8633-SF Guide (R-09/23) Page 2 

         Illinois Department of Revenue

         IL-8633-SF     2023 Substitute Forms Provider Annual Enrollment

Step 1:  Provide all identification numbers assigned to your business
1   ____________________________________________________                                                      3  ___ ___ ___ ___ ___ ___ ___ ___
  Federal Employer Identification Number (FEIN)                                                                   Illinois Account ID  (if applicable)
2   ____________________________________________________                                                      4 __________________________________________ 
  National Association of Computerized Tax Processors (NACTP) Vendor number                                       Previously assigned IDOR substitute forms 3-digit vendor ID - if applicable
   - if applicable 
                                                                                                              5 __ New enrollment  __Renewal(only complete information
                                                                                                                                                   that has changed and Step 4.)

Step 2:  Provide your business and contact information
6  ___________________________________________________                                                            ____________________________________________________9
   Legal name of business                                                                                       Primary contact representative (first and last name)
7   ___________________________________________________                                                           (________)  ________   -   _______________________                              
   Doing business as (dba) name (if different than above)                                                          Daytime phone number                 
8   ___________________________________________________                                                           ____________________________________________________   
   Street address                                                                    Suite #                      Email address
   ___________________________________________________                                                        10  ____________________________________________________
   City                                                            State                       ZIP                Website address

Step 3:  Tell us about your production of substitute forms
11  Describe your production or use (may check more than one)
       a ___ Forms library product is offered for purchase                                                     d ___  I am a tax professional and develop a substitute tax       
         Product name _____________________________                                                                form or forms I use for my clients. My clients do not
         Illinois tax forms used in this product are                                                               produce the form.
         ___ purchased from another vendor____________                                                          
         ___ used as an unaltered image in my product                                                          e ___  The form is developed for my private use  and is not 
         ___ developed as part of our product                                                                      offered for sale.
       b ___ Tax software product is offered for purchase                                                      f ___  I am a tax professional who requests draft access
         Product name _____________________________                                                                and who does not produce substitute forms.
         Illinois tax forms used in this product are                                                            
         ___ purchased from another vendor____________                                                        
         ___ used as an unaltered image in my product                                                           
         ___ developed as part of our product                                                                   
       c ___  Tax services product is offered for purchase                                                                                              
         Product name _____________________________                                                             
         Illinois tax forms used in this product are                                                            
         ___ purchased from another vendor____________                                                        
         ___ used as an unaltered image in my product
         ___ developed as part of our product
12      Check the type of Illinois taxes applicable to your substitute forms
          ___ Individual income tax      ___ Withholding income tax                                                   ___ Business income tax       ___ Sales/Use/Other  
       
13      Complete Line 14 on Page 4. Provide a separate page for each product produced.
Step 4:  Read agreement and sign below
 I am authorized by the business named in Step 2 to complete this agreement regarding substitute forms production. I agree to comply with 
 the development and submission requirements in the 2023 Substitute Forms Guidelines. If notified of an error relating to forms design, written 
 instruction, or the scan line or barcode, I agree to correct the error, notify my customers, and email evidence of the correction to the email 
 address below within 10 business days of receiving the department’s notice. I understand that after receiving and approving my completed 
 Form IL-8633-SF, IDOR will provide me instructions on how to access the draft forms area on the IDOR website at tax.illinois.gov, where I will 
 access updated information and draft forms.For business uses described in Step 3 — a through c, I understand that a list of approved forms 
 along with my business and tax product name may be published on IDOR’s website at tax.illinois.gov.
_________________________________________________  _________________  _______________________   (_____)_____-_________
Signature of representative (product or taxpayer)                                                    Title                 Email address                  Daytime phone number 
                                Email completed form to: Rev.VendorForms@illinois.gov

                                  This form is authorized as outlined by the Department of Revenue Law of the Civil Administrative Code of Illinois. 
IL-8633-SF Page 3  (R-09/23)    Disclosure of this information is required. Failure to provide information may result in this form not being processed. 

 Illinois Department of Revenue

 IL-8633-SF  2023 Substitute Forms Provider Annual Enrollment

14  Forms and Schedules Supported (check all that apply):

Product name ______________________________________

 Individual Income Tax         IL-477                      IL-1065-X
   IL-1040                     IL-2220                     IL-1065-V
   IL-1040-X                   IL-4562                     IL-1065-X-V
   Schedule CR                 Schedule INL                Schedule F (IL-1065)
   Schedule ICR                Schedule INS                Schedule K-1-P
   Schedule NR                 Schedule J                  Schedule K-1-P(3)
   Schedule IL-E/EIC           Schedule M                  Schedule 1299-A
   Schedule M                  Schedule NB                 IL-1120-ST
   Schedule IL-WIT             Schedule NLD                IL-1120-ST-X
   IL-4852                     Schedule UB                 IL-1120-ST-V
   IL-2210                     Schedule UB/INS             IL-1120-ST-X-V
   IL-1310                     Schedule UB/NLD             Schedule F (IL-1120-ST)
   Schedule F                  Schedule 80/20            Sales/Use Tax
   Schedule 1299-C             Schedule 1299-B             ST-1
   IL-8857                     Schedule 1299-D             ST-1-X
   Schedule G                  Schedule 4255               ST-2
   IL-8453                     Subgroup Schedule (UB)      ST-2-X
   IL-4562                     IL-990-T                  Other
   IL-4644                     IL-990-T-X                  PTAX-260-A
   Schedule 4255               IL-990-T-V                  PTAX-280-A
   IL-1040-ES                  IL-990-T-X-V                __________________
   IL-1040-V                   IL-1041                     __________________
   IL-1040-X-V                 IL-1041-X                   __________________
   IL-505-I                    IL-1041-V                   __________________
 Withholding Income Tax        IL-1041-X-V                 __________________
   IL-941 / Schedule P         IL-56                       __________________
   IL-941-X / Schedule P-X     IL-1000-E                   __________________
   IL-501                      IL-4644                     __________________
   Schedule WC                 Schedule CR                 __________________
                               Schedule F (IL-1041)        __________________
                               Schedule I                  __________________
 Business Income Tax           Schedule K-1-T              __________________
   IL-1120                     Schedule K-1-T(3)           __________________
   IL-1120-X                   Schedule NR                 __________________
   IL-1120-V                   IL-1065                     __________________
   IL-1120-X-V                 Schedule B                  __________________

If you produce more than one product, copy this page and complete Line 14 for each product.
IL-8633-SF Page 4  (R-09/23)