Payors use many versions of, say, Form 1099-R with the boxes laid out in different formats. I guessing the IRS does not require a specific layout as long as all of the required boxes are provided for a particular form, correct?
The alternate formats must be approved by IRS. When I worked in National Office, that was a full-time job for an analyst in Taxpayer Service (because, of course, 1099 payors are among the most important taxpayers).
