Does a substitute check require full MICR?
Under both the Act and the X9.90 standard, a substitute check must contain the complete MICR line as it appeared on the original check and the amount. Under the X9.90 standard, a special code in what is known as the EPC field or position 44 is required on all substitute checks. This identifies that the item is a substitute check and that the image of the original check already has been reduced once for printing on the substitute check, and should not be reduced again. The digit aids subsequent parties in processing and potentially creating another substitute check from an image of a prior substitute check.
