IRS instruction on attaching Form 1099-R

[Yepper22]

In the Form 1040 instruction where it talks about how to assemble your return, it says:  “File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return.”

Well, my Form 1099-R comes only as an e-document that I must print out.  I have withholding shown on it.  Only the top one-third of the page goes with my federal return (Copy B).  The bottom two-third of the page shows my copy of the form and the copy that goes with my state return.

My questions:

1. I will be mailing in my return. In my case, I must attach Form 1099-R.  I have no choice but to cut the paper so that the IRS gets only Copy B of the form.  Therefore, my Form 1099-R won’t be on the standard size paper that the IRS likes to get.  How likely am I to have a problem with the IRS?
2. May I staple Form 1099-R to anywhere on the front of Form 1040, page 1?

Thanks.

[TomK100]

The federal copy of your 1099-R should not cause a problem. Staple all your tax pages (forms and schedules) together in the upper left corner.

If you are filing on paper by mail, staple the 1099-R to your Federal income tax return ONLY if there is an entry in Box 4 for Federal income tax withheld. Staple it to the front on your return.  Only staple these forms to the first page of your 1040 – do not allow your staple to go through all the forms in your return.

[Yepper22]

TomK100, thank you very much for your detailed answer.