IRS Documents, Instructions, and Publications

Program 293-S Page 1 of 23
Specifications by LDG
U.S. GOVERNMENT PUBLISHING OFFICE
Government Publishing & Print Procurement
GENERAL TERMS, CONDITIONS, AND SPECIFICATIONS
For the Procurement of
IRS Documents, Instructions, and Publications
as requisitioned from the U.S. Government Publishing Office (GPO) by the
Internal Revenue Service
(IRS)
Single Award
TERM OF CONTRACT: The term of this contract is for the period beginning September 1, 2026 and ending
August 31, 2027, plus up to four (4) optional 12-month extension periods that may be added in accordance with
the "OPTION TO EXTEND THE TERM OF THE CONTRACT" clause in SECTION 1 of this contract.
BID OPENING: Bids shall be opened virtually at 11:00 a.m., Eastern Time (ET), on August 11, 2026, at the
U.S. Government Publishing Office. All parties interested in attending the bid opening shall email bids@gpo.gov
one (1) hour prior to the bid opening date and time to request a Microsoft Teams live stream link. This must be a
separate email from the bid submission. The link will be emailed prior to the bid opening.
BID SUBMISSION: Bidders must email bids to bids@gpo.gov for this solicitation. No other method of bid
submission will be accepted at this time. The program number and bid opening date must be specified in the
subject line of the emailed bid submission. (Bids received after the bid opening date and time specified above will
not be considered for award.)
BIDDERS, PLEASE NOTE: These specifications have been revised; therefore, all bidders are cautioned to
familiarize themselves with all provisions of these specifications before bidding.
Abstracts of contract prices are available at: https://www.gpo.gov/how-to-work-with-us/vendors/contract-pricing.
For information of a technical nature, contact Linda Giacomo at: lgiacomo@gpo.gov or (202) 512-2226.

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SECTION 1. - GENERAL TERMS AND CONDITIONS
GPO CONTRACT TERMS: Any contract which results from this Invitation for Bid will be subject to the
applicable provisions, clauses, and supplemental specifications of GPO Contract Terms (GPO Publication 310.2,
effective December 1, 1987 (Rev. 01-18)) and GPO Contract Terms, Quality Assurance through Attributes
Program for Printing and Binding (GPO Publication 310.1, effective May 1979 (Rev. 09-19)).
GPO Contract Terms (GPO Publication 310.2) - https://www.gpo.gov/docs/default-source/forms-and-standards-
files-for-vendors/contractterms2018.pdf.
GPO QATAP (GPO Publication 310.1) - https://www.gpo.gov/docs/default-source/forms-and-standards-files-for-
vendors/qatap-rev-09-19.pdf.
QUALITY ASSURANCE LEVELS AND STANDARDS: The following levels and standards shall apply to
these specifications -
Product Quality Levels:
(a) Printing Attributes (page-related) - Quality Level IV.
(b) Finishing Attributes (item-related) - Quality Level IV.
Inspection Levels (from ANSI/ASQC Z1.4):
(a) Non-destructive Tests - General Inspection Level I.
(b) Destructive Tests - Special Inspection Level S-2.
Specified Standards: The specified standards for the attributes requiring them shall be -
Attribute Specified Standard
P-7. Type Quality and Uniformity Average Type Dimension in Publication
OPTION TO EXTEND THE TERM OF THE CONTRACT: The Government has the option to extend the
term of this contract for a period of 12 months by written notice to the contractor not later than 30 days before the
contract expires. If the Government exercises this option, the extended contract shall be considered to include this
clause, except, the total duration of the contract may not exceed five (5) years as a result of, and including, any
extension(s) added under this clause. Further extension may be negotiated under the "EXTENSION OF
CONTRACT TERM" clause. See also "ECONOMIC PRICE ADJUSTMENT" for authorized pricing
adjustment(s).
EXTENSION OF CONTRACT TERM: At the request of the Government, the term of any contract resulting
from this solicitation may be extended for such period of time as may be mutually agreeable to the GPO and the
contractor.

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ECONOMIC PRICE ADJUSTMENT: The pricing under this contract shall be adjusted in accordance with this
clause, provided that in no event will any pricing adjustment be made that would exceed the maximum
permissible under any law in effect at the time of the adjustment. There will be no adjustment for orders placed
during the first period specified below. Pricing will thereafter be eligible for adjustment during the second and
any succeeding performance period(s). For each performance period after the first, a percentage figure will be
calculated as described below and that figure will be the economic price adjustment for that entire next period.
Pricing adjustments under this clause are not applicable to reimbursable postage or transportation costs, or to
paper, if paper prices are subject to adjustment by separate clause elsewhere in this contract.
For the purpose of this clause, performance under this contract will be divided into successive periods. The first
period will extend from September 1, 2026 to August 31, 2027, and the second and any succeeding period(s) will
extend for 12 months from the end of the last preceding period, except that the length of the final period may
vary. The first day of the second and any succeeding period(s) will be the effective date of the economic price
adjustment for that period.
Pricing adjustments in accordance with this clause will be based on changes in the seasonally adjusted "Consumer
Price Index For All Urban Consumers - Commodities Less Food" (Index) published monthly in the CPI Detailed
Report by the U.S. Department of Labor, Bureau of Labor Statistics.
The economic price adjustment will be the percentage difference between index averages as specified in this
paragraph. An index called the variable index will be calculated by averaging the monthly indexes from the 12-
month interval ending three months prior to the beginning of the period being considered for adjustment. This
average is then compared to the average of the monthly indexes for the 12-month interval ending May 31, 2026,
called the base index. The percentage change (plus or minus) of the variable index from the base index will be the
economic price adjustment for the period being considered for adjustment.
The Government will notify the contractor by contract modification specifying the percentage increase or
decrease to be applied to invoices for orders placed during the period indicated. The contractor shall apply the
percentage increase or decrease against the total price of the invoice less reimbursable postage or transportation
costs and separately adjusted paper prices. Payment discounts shall be applied after the invoice price is adjusted.
PAPER PRICE ADJUSTMENT: Paper prices charged under this contract will be adjusted in accordance with
"Table 9 - Producer Price Indexes and Percent Changes for Commodity Groupings and Individual Items" in
Producer Price Indexes report, published by the Bureau of Labor Statistics (BLS), as follows -
1. BLS code 0913-02 for Newsprint will apply to all paper required under this contract.
2. The applicable index figures for the month of August 2026 will establish the base index.
3. There shall be no price adjustment for the first three (3) months of the contract.
4. Price adjustments may be monthly thereafter, but only if the index varies by an amount (plus or minus)
exceeding 5% by comparing the base index to the index for that month which is two (2) months prior to the
month being considered for adjustment.
5. Beginning with order placement in the fourth month, index variances will be calculated in accordance with
the following formula:
X - base index
______________ _____%
x 100 =
base index
X = the index for that month which is two (2) months prior to the month being considered for adjustment.

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6. The contract adjustment amount, if any, will be the percentage calculated in 5 above less 5%.
7. Adjustments under this clause will be applied to the contractor's bid price for line item II. PAPER in the
"SCHEDULE OF PRICES" and will be effective on the first day of any month for which prices are to be
adjusted.
The Contracting Officer will give written notice to the contractor of any adjustments to be applied to invoices for
orders placed during months affected by this clause.
In no event, however, will any price adjustment be made which would exceed the maximum permissible under
any law in effect at the time of the adjustment. The adjustment, if any, shall not be based upon the actual change
in cost to the contractor, but shall be computed as provided above.
The contractor warrants that the paper prices set forth in this contract do not include any allowance for any
contingency to cover anticipated increased costs of paper to the extent such increases are covered by this price
adjustment clause.
PREAWARD SURVEY: In order to determine the responsibility of the prime contractor or any subcontractor,
the Government reserves the right to conduct an on-site preaward survey at the contractor's/subcontractor's
facility or to require other evidence of technical, production, managerial, financial, and similar abilities to
perform, prior to the award of a contract.
As part of the financial determination, the contractor in line for award may be required to provide one or more of
the following financial documents:
1) Most recent profit and loss statement
2) Most recent balance sheet(s)
3) Statement of cash flows
4) Current official bank statement
5) Current lines of credit (with amounts available)
6) Letter of commitment from paper supplier(s)
7) Letter of commitment from any subcontractor
The documents will be reviewed to validate that adequate financial resources are available to perform the contract
requirements. Documents submitted will be kept confidential and used only for the determination of responsibility
by the Government. Failure to provide the requested information in the time specified by the Government may
result in the Contracting Officer not having adequate information to reach an affirmative determination of
responsibility.
POSTAWARD CONFERENCE: Unless otherwise waived by the Contracting Officer, the total requirements of
this contract as indicated in these specifications will be reviewed by Government representatives with the
contractor's representatives, via teleconference, immediately after award.
Person(s) that the contractor deems necessary for the successful implementation of the contract must be in
attendance.
ASSIGNMENT OF JACKET, PURCHASE ORDER, AND PRINT ORDER NUMBERS: A GPO jacket
number will be assigned and a purchase order issued to the contractor to cover work performed. The purchase
order will be supplemented by an individual print order for each job placed with the contractor. The print order,
when issued, will indicate the quantity to be produced and any other information pertinent to the particular order.

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ORDERING: Items to be furnished under the contract shall be ordered by the issuance of print orders by the
Government. Orders may be issued under the contract from September 1, 2026 through August 31, 2027, plus for
such additional period(s) as the contract is extended. All print orders issued hereunder are subject to the terms
and conditions of the contract. The contract shall control in the event of conflict with any print order. A print
order shall be "issued" upon notification by the Government for purposes of the contract when it is electronically
transmitted or otherwise physically furnished to the contractor in conformance with the schedule.
REQUIREMENTS: This is a requirements contract for the items and for the period specified herein.
Shipment/delivery of items or performance of work shall be made only as authorized by orders issued in
accordance with the clause entitled "ORDERING." The quantities of items specified herein are estimates only
and are not purchased hereby. Except as may be otherwise provided in this contract, if the Government's
requirements for the items set forth herein do not result in orders in the amounts or quantities described as
"estimated," it shall not constitute the basis for an equitable price adjustment under this contract.
Except as otherwise provided in this contract, the Government shall order from the contractor all the items set
forth which are required to be purchased by the Government activity identified on page 1.
The Government shall not be required to purchase from the contractor requirements in excess of the limit on total
orders under this contract, if any.
Orders issued during the effective period of this contract and not completed within that time shall be completed
by the contractor within the time specified in the order, and the rights and obligations of the contractor and the
Government respecting those orders shall be governed by the terms of this contract to the same extent as if
completed during the effective period of this contract.
If shipment/delivery of any quantity of an item covered by the contract is required by reason of urgency prior to
the earliest date that shipment/delivery may be specified under this contract, and if the contractor will not accept
an order providing for the accelerated shipment/delivery, the Government may procure this requirement from
another source.
The Government may issue orders which provide for shipment/delivery to or performance at multiple
destinations.
Subject to any limitations elsewhere in this contract, the contractor shall furnish to the Government all items set
forth herein which are called for by print orders issued in accordance with the "ORDERING" clause of this
contract.
PAYMENT: Submitting invoices for payment via the GPO fax gateway (if no samples are required) utilizing the
GPO barcode coversheet program application is the most efficient method of receiving payment. Instruction for
using this method can be found at the following web address:
http://winapps.access.gpo.gov/fms/vouchers/barcode/instructions.html.
Invoices may also be mailed to: U.S. Government Publishing Office, Office of Financial Management, Attn:
Comptroller, Stop: FMCE, Washington, DC 20401.
For more information about the billing process, refer to the General Information of the Office of Finance web page located
at: https://www.gpo.gov/how-to-work-with-us/vendors/how-to-get-paid.
NOTE: Contractor is not permitted to submit a billing invoice on any order until complete distribution has been
made on the order. Partial billing is not allowed.

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ADDITIONAL EMAILED BID SUBMISSION PROVISIONS: The Government will not be responsible for
any failure attributable to the transmission or receipt of the emailed bid including, but not limited to, the
following:
1. Illegibility of bid.
2. Emails over 75 MB may not be received by GPO due to size limitations for receiving emails.
3. The bidder's email provider may have different size limitations for sending email; however, bidders are
advised not to exceed GPO's stated limit.
4. When the email bid is received by GPO, it will remain unopened until the specified bid opening time.
Government personnel will not validate receipt of the emailed bid prior to bid opening. GPO will use the
prevailing time (specified as the local time zone) and the exact time that the email is received by GPO's
email server as the official time stamp for bid receipt at the specified location.

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SECTION 2. - SPECIFICATIONS
SCOPE: These specifications cover the production of self-covered documents, instructions, and publications
requiring such operations as electronic prepress, printing, binding, packing, and distribution.
TITLE: IRS Documents, Instructions, and Publications.
FREQUENCY OF ORDERS: Approximately 100 to 175 orders per year.
Due to the nature of the documents, instructions, and publications required on this contract, legislative changes
may cause the anticipated number of orders to slightly increase or decrease.
Print orders will be issued throughout the year - however, it is anticipated that approximately 80% of the orders
will be issued from November to March.
Multiple orders (up to approximately five) may be placed on a single workday requiring the same schedule -
maximum of 25 orders per week.
QUANTITY: Approximately 2,000 to 1,000,000 copies per order.
Most orders (approximately 80%) will require 100,000 copies or less. Approximately one (1) order per year will
require more than 500,000 copies.
NUMBER OF PAGES: Approximately 8 to 148 pages per order.
Most orders (approximately 80%) will require 56 pages or less.
TRIM SIZE: 8-3/8 x 10-7/8" or 8-1/2 x 11" - at contractor's option.
Contractor must indicate in the "SCHEDULE OF PRICES" (III. TRIM SIZE) the trim size that will be used.
Trim size specified must remain constant through entire contract term.
GOVERNMENT TO FURNISH: Electronic media will be furnished as follows -
Platform: Windows (current version)
Storage Media: Email
Software: Adobe Acrobat DC (or later - backward compatible with 9.1)
All platform system and software upgrades (for specified applications) that may occur
during the term of the contract must be supported by the contractor.
Fonts: All printer and screen fonts will be embedded. (Contractor must not un-embed fonts. Un-
embedding fonts may result in loss of data.)
Contractor is cautioned that furnished fonts are the property of the Government and/or its
originator. Using furnished fonts on any job other than the one for which the fonts were
submitted violates copyright law. All furnished fonts are to be eliminated from the
contractor's archive immediately after completion of the contract.
Additional
Information: Files will be furnished in high-resolution PDF format.
All illustrations, line art, and graphics will be included in the electronic files.

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IRS Form 2040 (Electronic Distribution/Shipping Report) will be provided in an Adobe Acrobat (PDF) fillable
file format (Adobe Acrobat DC) via email. (See EXHIBIT 1.) This form is used for shipping verification, for the
purpose of automatically updating IRS' database, and to inform destinations of the shipping and quantity.
Distribution file(s) created in a comma delimited (.csv) format for TAC/POD and/or TFOP (when required) will
be furnished via email. The contractor must import text from various areas within the file(s) into their own
software program to image/print addresses on small package carrier, USPS, motor freight, and air freight
shipping/mailing labels, as applicable. The file contains account number, recipient's name, complete address,
telephone number (if furnished), email address (if furnished), quantity, and suggested transportation mode for
each destination. (See EXHIBIT 2.) The suggested transportation modes will consist of USPS (domestic mail),
small package carrier, motor freight (if required), and air freight (if required). (See "NOTE" under
DISTRIBUTION.)
USPS Form 3615 (Mailing Permit Application and Customer Profile) will be furnished via email if this form is
not currently on file with the contractor's post office.
IRS G-48 "Postage and Fees Paid" mailing indicia will be furnished via email.
IRS Form 13456 (Publishing Postage Report) will be furnished via email. (See EXHIBIT 3.)
IRS Form 6153 (Container Label) will be furnished via email. (See EXHIBIT 4.)
IRS Document 12321 (Pallet Specifications) will be furnished via email. (See EXHIBIT 5.)
Internal Revenue Bills of Lading (IRBL) will be furnished via email - when required.
IRS Small Package Carrier (SPC) account number will be furnished if the contractor does not have an IRS
furnished account number already established and currently active. Contractor must only use this account number
for the shipping of IRS copies produced under this contract.
Identification markings such as register marks, commercial identification marks of any kind, etc., except GPO
imprint, form number, and revision date, carried in the electronic files, must not print on finished product.
CONTRACTOR TO FURNISH: All materials and operations, other than those listed under "GOVERNMENT
TO FURNISH," necessary to produce the product(s) in accordance with these specifications.
Contractor is required to have Internet access provided through their Internet Service Provider (ISP) with email
and a web browser equivalent to Internet Explorer 6.0 and Microsoft Edge. The contractor is also required to have
Adobe Acrobat DC (or more recent) software (not Adobe Reader) and the capability to receive and open file
attachments compressed into a Zip (.zip) file format. The contractor must furnish no more than two (2) addresses
for the IRS to email all electronic files in order to avoid any lapse in service.
Any use of public address or web-based mail servers (i.e., Hotmail, Yahoo, Juno) is strictly prohibited.
ELECTRONIC PREPRESS: Prior to image processing, the contractor shall perform a basic check (preflight)
of the furnished media and publishing files to assure correct output of the required reproduction image. Any
errors, media damage, or data corruption that might interfere with proper file image processing must be reported
to the publishing services specialist as specified on the print order.
This preflight should identify any problem areas with the digital file submission and should include, but not be
limited to, missing or damaged fonts, improper trim size and/or margins, only low-resolution files included for
illustrations, and improper color definition.

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Contractor shall create or alter any necessary trapping, set proper screen angles and screen frequency, and define
file output selection for the imaging device being utilized. Furnished files must be imaged as necessary to meet
the assigned quality level.
The contractor is responsible for adjusting copy for trim size and binding style.
All electronic files generated must be produced on a high-resolution output device producing quality equal to or
better than an image resolution of 1200 dpi. Adjustments to the margins and/or images may be required to meet
required specifications.
All halftones are to be 110-line screen or finer.
When required by the Government, the contractor shall make minor revisions to the electronic files. It is
anticipated that the Government will make all major revisions.
Prior to making revisions, contractor shall copy the furnished files and make all changes to the copy.
Upon completion of each order, the contractor must furnish final production native application files (digital
deliverables) with the furnished material. The digital deliverables must be an exact representation of the final
printed product and shall be returned on the same type of storage media as was originally furnished, unless
otherwise specified. The Government will not accept, as digital deliverables, PostScript files, Adobe Acrobat
Portable Document Format (PDF) files, or any proprietary file formats other than those supplied, unless specified
by the Government. (The Government will accept PDF files as digital deliverables when furnished by the
Government.)
PROOFS: Approximately 5% of all orders issued will require proofs.
When required, one (1) press-quality Adobe Acrobat (latest version) PDF soft proof (for content only) using the
same Raster Image Processor (RIP) that will be used to produce the final printed product. PDF proof will be
evaluated for text flow, image position, and color breaks. Proof will not be used for color match. Proof must
show all margins and final trim size. All elements of the product must remain legible.
If any contractor's errors are serious enough in the opinion of the GPO to require revised proofs, the revised
proofs are to be provided at no expense to the Government. No extra time can be allowed for this reproofing;
such operations must be accomplished within the original production schedule allotted in the specifications.
Contractor must not print prior to receiving an "O.K. to Print."
STOCK/PAPER: The specifications of all paper furnished must be in accordance with those listed herein or
listed for the corresponding JCP Code numbers in the "Government Paper Specification Standards No. 13" dated
September 2019.
Government Paper Specification Standards No. 13 - https://www.gpo.gov/docs/default-source/forms-and-
standards-files-for-vendors/vol_13.pdf.
All paper used in each copy must be of a uniform shade.
Newsprint, basis weight: 27.7 lbs. per 500 sheets, 24 x 36", equal to JCP Code A15.
PRINTING: Digital printing is not permitted.
Print head-to head in black ink. Halftones may be scattered throughout.

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MARGINS: Margins will be as indicated on the print order or furnished media.
BINDING: Saddle-wire stitch in two places and trim three sides. Each product must contain complete four-page
signatures after trimming. Single leaves connected with a lip (i.e., binding stub) to the left or right side of stitches
will be allowed provided the lip does not extend past the bind margin of the adjacent pages.
At contractor's option, contractor may paste on fold in lieu of saddle-stitching.
All binding will be on 10-7/8" or 11" dimension - as applicable.
PACKING FOR IRS COPIES: Pack in shipping containers in two (2) even stacks with full-size corrugated
boards on top and bottom of stack. Container weight must not exceed 32 pounds when fully packed.
Pack count will change from order to order and will be specified on the print order. If the number of copies per
shipping container will cause the container weight to exceed 32 pounds, the contractor must contact the
publishing services specialist specified on the print order to make any necessary changes prior to packing and
producing labels. (See "LABELING AND MARKING.")
Containers must be packed solid. Containers must not have excessive air space (dunnage) when fully packed to
prevent crushing or deformation. Containers must not open nor split during transit through the USPS or small
package/motor freight/air freight carrier delivery systems.
Container filler (if necessary) must be composed of material that can be easily removed without damaging
contents. Packing peanuts or beads are strictly prohibited.
Stapling of top flaps on containers, furnishing containers with separate lids, overstuffing or crowning containers,
and/or sealing containers with plastic strapping is strictly prohibited.
CONTAINER SPECIFICATIONS: All containers must be corrugated or solid fiber shipping containers with a
minimum bursting strength of 200 psi and minimum edge crush strength of 35 psi. Bottom flaps may be glued or
sealed with polyester tape (2 to 3" wide) - minimum 65 lbs./inch transverse tensile strength. Containers are to be
sealed at the top with 2 to 3" wide paper or polyester tape (not reinforced).
Contractor will determine exact dimensions of shipping containers in accordance with folded and/or trim size and
weight of the product produced. The exterior dimensions of all containers must not exceed 17-1/2" (L) x 11-1/2"
(W) x 9" (D).
LABELING AND MARKING: Each container must contain an IRS container label (Form 6153) generated
from the furnished PDF file. Handwritten, contractor-streamlined, or recreated labels are strictly prohibited.
Contractor is required to produce the appropriate number of IRS container labels needed for this contract on white
paper or white adhesive label stock, in black ink, and reproduced the same size as the PDF provided. (See
EXHIBIT 4.)
The completed IRS container label must be affixed securely to one end of the container only - never on top, long-
side, or bottom. The IRS container label must never be affixed such that it extends over the edge and onto an
adjacent side.
Correct labeling of shipping containers, in strict accordance with the requirements of these specifications, is
essential to the identification, distribution, and warehousing activities of the ordering agency.