Internal Revenue Bulletin: 2003-47

November 24, 2003

Highlights of This Issue

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

SPECIAL ANNOUNCEMENT

Announcement 2003-73 Announcement 2003-73

This announcement solicits applications from potential partners to participate in the 2004 IRS Individual e-file Partnership Program. The partnership opportunities are a result of RRA 98, which requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services through partnerships with various entities that offer low cost tax preparation and electronic filing of income tax returns for qualified taxpayers. Those applicants that are accepted as partners will have a link(s) and description(s) of their services placed on the IRS website at www.irs.gov (IRS e-file Partners Page).

INCOME TAX

Rev. Rul. 2003-118 Rev. Rul. 2003-118

CPI adjustment for below-market loans for 2004. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-2004. Rev. Rul. 2002-78 supplemented and superseded.

Rev. Rul. 2003-119 Rev. Rul. 2003-119

Section 1274A — inflation adjusted numbers for 2004. This ruling provides the dollar amounts, increased by the 2004 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2002-79 supplemented and superseded.

EMPLOYEE PLANS

Notice 2003-74 Notice 2003-74

Weighted average interest rate update. The weighted average interest rate for November 2003 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

EXEMPT ORGANIZATIONS

Announcement 2003-72 Announcement 2003-72

A list is provided of organizations now classified as private foundations.

ADMINISTRATIVE

Rev. Proc. 2003-82 Rev. Proc. 2003-82

Low-income housing credit tenant income certifications. This procedure provides safe harbors under which the Internal Revenue Service will treat a residential rental unit in a building as a low-income unit under section 42(i)(3)(A) of the Code if the incomes of the individuals occupying the unit are at or below the applicable income limitation before the beginning of the building's credit period, but their incomes exceed that limitation at the beginning of the building's credit period.

Rev. Proc. 2003-83 Rev. Proc. 2003-83

This procedure provides specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically. The procedure will be reprinted as the current revision of Publication 1187. Rev. Proc. 2001-40 superseded.

Preface

The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are consolidated semiannually into Cumulative Bulletins, which are sold on a single-copy basis.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury's Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.*

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Rev. Rul. 2003-119

Section 1274A — inflation adjusted numbers for 2004. This ruling provides the dollar amounts, increased by the 2004 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2002-79 supplemented and superseded.

This revenue ruling provides the dollar amounts, increased by the 2004 inflation adjustment, for § 1274A of the Internal Revenue Code.

BACKGROUND

In general, §§ 483 and 1274 determine the principal amount of a debt instrument given in consideration for the sale or exchange of nonpublicly traded property. In addition, any interest on a debt instrument subject to § 1274 is taken into account under the original issue discount provisions of the Code. Section 1274A, however, modifies the rules under §§ 483 and 1274 for certain types of debt instruments.

In the case of a “qualified debt instrument,” the discount rate used for purposes of §§ 483 and 1274 may not exceed 9 percent, compounded semiannually. Section 1274A(b) defines a qualified debt instrument as any debt instrument given in consideration for the sale or exchange of property (other than new § 38 property within the meaning of § 48(b), as in effect on the day before the date of enactment of the Revenue Reconciliation Act of 1990) if the stated principal amount of the instrument does not exceed the amount specified in § 1274A(b). For debt instruments arising out of sales or exchanges before January 1, 1990, this amount is $2,800,000.

In the case of a “cash method debt instrument,” as defined in § 1274A(c), the borrower and lender may elect to use the cash receipts and disbursements method of accounting. In particular, for any cash method debt instrument, § 1274 does not apply, and interest on the instrument is accounted for by both the borrower and the lender under the cash method of accounting. A cash method debt instrument is a qualified debt instrument that meets the following additional requirements: (A) In the case of instruments arising out of sales or exchanges before January 1, 1990, the stated principal amount does not exceed $2,000,000; (B) the lender does not use an accrual method of accounting and is not a dealer with respect to the property sold or exchanged; (C) § 1274 would have applied to the debt instrument but for an election under § 1274A(c); and (D) an election under § 1274A(c) is jointly made with respect to the debt instrument by the borrower and lender. Section 1.1274A-1(c)(1) of the Income Tax Regulations provides rules concerning the time for, and manner of, making this election.

Section 1274A(d)(2) provides that, for any debt instrument arising out of a sale or exchange during any calendar year after 1989, the dollar amounts stated in § 1274A(b) and § 1274A(c)(2)(A) are increased by the inflation adjustment for the calendar year. Any increase due to the inflation adjustment is rounded to the nearest multiple of $100 (or, if the increase is a multiple of $50 and not of $100, the increase is increased to the nearest multiple of $100). The inflation adjustment for any calendar year is the percentage (if any) by which the CPI for the preceding calendar year exceeds the CPI for calendar year 1988. Section 1274A(d)(2)(B) defines the CPI for any calendar year as the average of the Consumer Price Index as of the close of the 12-month period ending on September 30 of that calendar year.

INFLATION-ADJUSTED AMOUNTS

For debt instruments arising out of sales or exchanges after December 31, 1989, the inflation-adjusted amounts under § 1274A are shown in Table 1.

REV. RUL. 2003-119 TABLE 1 Inflation-Adjusted Amounts Under § 1274A
Calendar Year of Sale or Exchange 1274A(b) Amount (qualified debt instrument) 1274A(c)(2)(A) Amount (cash method debt instrument)
1990 $2,933,200 $2,095,100
1991 $3,079,600 $2,199,700
1992 $3,234,900 $2,310,600
1993 $3,332,400 $2,380,300
1994 $3,433,500 $2,452,500
1995 $3,523,600 $2,516,900
1996 $3,622,500 $2,587,500
1997 $3,723,800 $2,659,900
1998 $3,823,100 $2,730,800
1999 $3,885,500 $2,775,400
2000 $3,960,100 $2,828,700
2001 $4,085,900 $2,918,500
2002 $4,217,500 $3,012,500
2003 $4,280,800 $3,057,700
2004 $4,381,300 $3,129,500
Note: These inflation adjustments were computed using the All-Urban, Consumer Price Index, 1982-1984 base, published by the Bureau of Labor Statistics.

EFFECT ON OTHER DOCUMENTS

Rev. Rul. 2002-79, 2002-2 C.B. 908, is supplemented and superseded.

DRAFTING INFORMATION

The author of this revenue ruling is Avital Grunhaus of the Office of the Associate Chief Counsel (Financial Institutions and Products). For further information regarding this revenue ruling, please contact Mrs. Grunhaus at (202) 622-3930 (not a toll-free call).

Rev. Rul. 2003-118

CPI adjustment for below-market loans for 2004. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-2004. Rev. Rul. 2002-78 supplemented and superseded.

This revenue ruling publishes the amount that § 7872(g) of the Internal Revenue Code permits a taxpayer to lend to a qualifying continuing care facility without incurring imputed interest. The amount is adjusted for inflation for the years after 1986.

Section 7872 generally treats loans bearing a below-market interest rate as if they bore interest at the market rate.

Section 7872(g)(1) provides that, in general, § 7872 does not apply for any calendar year to any below-market loan made by a lender to a qualified continuing care facility pursuant to a continuing care contract if the lender (or the lender's spouse) attains age 65 before the close of the year.

Section 7872(g)(2) provides that, in the case of loans made after October 11, 1985, and before 1987, § 7872(g)(1) applies only to the extent that the aggregate outstanding amount of any loan to which § 7872(g) applies (determined without regard to § 7872(g)(2)), when added to the aggregate outstanding amount of all other previous loans between the lender (or the lender's spouse) and any qualified continuing care facility to which § 7872(g)(1) applies, does not exceed $90,000.

Section 7872(g)(5) provides that, for loans made during any calendar year after 1986 to which § 7872(g)(1) applies, the $90,000 limit specified in § 7872(g)(2) is increased by an inflation adjustment. The inflation adjustment for any calendar year is the percentage (if any) by which the Consumer Price Index (CPI) for the preceding calendar year exceeds the CPI for calendar year 1985. Section 7872(g)(5) states that the CPI for any calendar year is the average of the CPI as of the close of the 12-month period ending on September 30 of that calendar year.

Table 1 sets forth the amount specified in § 7872(g)(2) of the Code. The amount is increased by the inflation adjustment for the years 1987-2004.

REV. RUL. 2003-118 TABLE 1 Limit under § 7872(g)(2)
Year Amount
Before 1987 $90,000
1987 $92,200
1988 $94,800
1989 $98,800
1990 $103,500
1991 $108,600
1992 $114,100
1993 $117,500
1994 $121,100
1995 $124,300
1996 $127,800
1997 $131,300
1998 $134,800
1999 $137,000
2000 $139,700
2001 $144,100
2002 $148,800
2003 $151,000
2004 $154,500
Note: These inflation adjustments were computed using the All-Urban, Consumer Price Index 1982-1984 base, published by the Bureau of Labor Statistics.

EFFECT ON OTHER DOCUMENTS

Rev. Rul. 2002-78, 2002-2 C.B. 915, is supplemented and superseded.

DRAFTING INFORMATION

The author of this revenue ruling is Avital Grunhaus of the Office of the Associate Chief Counsel (Financial Institutions and Products). For further information regarding this revenue ruling, please contact Mrs. Grunhaus at (202) 622-3930 (not a toll-free call).

Part III. Administrative, Procedural, and Miscellaneous

Notice 2003-74

Weighted Average Interest Rate Update

Sections 412(b)(5)(B) and 412(l)(7) (C)(i) of the Internal Revenue Code provide that the interest rates used to calculate current liability for purposes of determining the full funding limitation under § 412(c)(7) and the required contribution under § 412(l) must be within a permissible range around the weighted average of the rates of interest on 30-year Treasury securities during the four-year period ending on the last day before the beginning of the plan year.

Notice 88-73, 1988-2 C.B. 383, provides guidelines for determining the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for the purpose of the full funding limitation of § 412(c)(7) of the Code.

Section 417(e)(3)(A)(ii)(II) of the Code defines the applicable interest rate, which must be used for purposes of determining the minimum present value of a participant's benefit under § 417(e)(1) and (2), as the annual rate of interest on 30-year Treasury securities for the month before the date of distribution or such other time as the Secretary may by regulations prescribe. Section 1.417(e)-1(d)(3) of the Income Tax Regulations provides that the applicable interest rate for a month is the annual interest rate on 30-year Treasury securities as specified by the Commissioner for that month in revenue rulings, notices or other guidance published in the Internal Revenue Bulletin.

The rate of interest on 30-year Treasury Securities for October 2003 is 5.16 percent. Pursuant to Notice 2002-26, 2002-1 C.B. 743, the Service has determined this rate as the monthly average of the daily determination of yield on the 30-year Treasury bond maturing in February 2031.

Section 405 of the Job Creation and Worker Assistance Act of 2002 amended § 412(l)(7)(C) of the Code to provide that for plan years beginning in 2002 and 2003 the permissible range is extended to 120 percent.

The following rates were determined for the plan years beginning in the month shown below.

Month Year Weighted Average 90% to 110% Permissible Range 90% to 120% Permissible Range
November 2003 5.28 4.75 to 5.81 4.75 to 6.33

Drafting Information

The principal authors of this notice are Paul Stern and Tony Montanaro of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans' taxpayer assistance telephone service at 1-877-829-5500 (a toll-free number), between the hours of 8:00 a.m. and 6:30 p.m. Eastern time, Monday through Friday. Mr. Stern may be reached at 1-202-283-9703. Mr. Montanaro may be reached at 1-202-283-9714. The telephone numbers in the two preceding sentences are not toll-free.

Rev. Proc. 2003-82

SECTION 1. PURPOSE

This revenue procedure provides safe harbors under which the Internal Revenue Service will treat a residential unit in a building as a low-income unit under § 42(i)(3)(A) of the Internal Revenue Code if the incomes of the individuals occupying the unit are at or below the applicable income limitation under § 42(g)(1) or § 142(d)(4)(B)(i) before the beginning of the first taxable year of the building's credit period under § 42(f)(1), but their incomes exceed the applicable income limitation at the beginning of the first taxable year of the building's credit period.

SECTION 2. BACKGROUND

.01 Questions have arisen regarding when individuals must satisfy the applicable income limitation under § 42(g)(1) or § 142(d)(4)(B)(i) when they move into a residential unit in an existing building under § 42(i)(5) on or after the date a taxpayer acquires the existing building for rehabilitation under § 42(e), but before the beginning of the first taxable year of the building's credit period under § 42(f)(1). Because of these questions, some taxpayers require that the individuals' incomes not exceed the applicable income limitation at the beginning of the first taxable year of the building's credit period, even though the individuals' income did not exceed the applicable income limitation when the individuals moved into the unit. This has resulted in some individuals being evicted, where permissible under local law, from low-income housing projects.

.02 Section 42(a) provides that, for purposes of § 38, the amount of the low-income housing credit determined for any taxable year in the credit period is an amount equal to the applicable percentage of the qualified basis of each qualified low-income building.

.03 Section 42(c)(2)(A) generally defines a qualified low-income building as any building which is part of a qualified low-income housing project at all times during the building's compliance period (which is defined in § 42(i)(1) as the period of 15 taxable years beginning with the first taxable year of the credit period under § 42(f)(1)).

.04 Section 42(i)(4) defines a new building as a building the original use of which begins with the taxpayer. An existing building is defined in § 42(i)(5) as any building which is not a new building. Section 42(e)(1) provides that rehabilitation expenditures paid or incurred by the taxpayer with respect to any building are treated as a separate new building for purposes of § 42.

.05 Section 42(f)(1) defines the credit period as the period of 10 taxable years beginning with (A) the taxable year in which the building is placed in service, or (B) at the election of the taxpayer, the succeeding taxable year, but in each case only if the building is a qualified low-income building as of the close of the first year of the period. Under § 42(f)(5)(A), the credit period for an existing building must not begin before the first taxable year of the credit period for rehabilitation expenditures with respect to the building.

.06 Section 42(g)(1) defines a qualified low-income housing project as any project for residential rental use that meets one of the following requirements: (A) 20 percent or more of the residential units in the project are both rent-restricted and occupied by individuals whose income is 50 percent or less of the area median gross income, or (B) 40 percent or more of the residential units in the project are both rent-restricted and occupied by individuals whose income is 60 percent or less of the area median gross income. Under § 42(g)(2), a residential unit is rent-restricted for purposes of § 42(g)(1) if the gross rent for the unit does not exceed 30 percent of the imputed income limitation for the unit. Residential units that satisfy these rent and income requirements are defined in § 42(i)(3)(A) as “low-income units.” Section 42(i)(3)(B), (C), (D), and (E) provide more requirements for low-income units. Under § 42(g)(4), a deep rent skewed project, as defined in § 142(d)(4)(B), is also a qualified low-income housing project. To be a deep rent skewed project, § 142(d)(4)(B)(i) requires that 15 percent or more of the low-income units in the project must be occupied by individuals whose income is 40 percent or less of the area median gross income.

.07 Section 42(g)(2)(D)(i) provides that, notwithstanding an increase in the income of the occupants of a low-income unit above the income limitation applicable under § 42(g)(1), the unit will continue to be treated as a low-income unit if the income of the occupants initially met the income limitation and the unit continues to be rent-restricted. However, under the available unit rule in § 42(g)(2)(D)(ii), if the income of the occupants of the unit increases above 140 percent of the income limitation applicable under § 42(g)(1), § 42(g)(2)(D)(i) ceases to apply to the unit if any residential rental unit in the building (of a size comparable to, or smaller than, such unit) is occupied by a new resident whose income exceeds the applicable income limitation. In the case of a deep rent skewed project described in § 142(d)(4)(B), if the income of the occupants of the unit increases above 170 percent of the income limitation applicable under § 42(g)(1), § 42(g)(2)(D)(i) ceases to apply to the unit if any low-income unit in the building is occupied by a new resident whose income exceeds 40 percent of area median gross income. See also § 1.42-15 of the Income Tax Regulations.

.08 Under § 42(h)(1), the amount of the credit determined under § 42(a) for any taxable year with respect to any building must not exceed the housing credit dollar amount allocated to the building. However, under § 42(h)(4)(A), a credit allocation generally is not necessary for the portion of a building's eligible basis financed by an obligation the interest on which is exempt from tax under § 103 and the obligation is taken into account under § 146. Under § 42(h)(4)(B), no credit allocation under § 42(h)(1) is necessary for any portion of a building's eligible basis if 50 percent or more of the aggregate basis of the building and the land on which it is located is financed with tax-exempt obligations.

SECTION 3. SCOPE

This revenue procedure only applies to residential units in a building where the incomes of the individuals occupying the unit are at or below the applicable income limitation under § 42(g)(1) or § 142(d)(4)(B)(i) before the beginning of the first taxable year of the building's credit period under § 42(f)(1), but their incomes exceed the applicable income limitation at the beginning of the first taxable year of the building's credit period.

SECTION 4. SAFE HARBORS

.01 Existing buildings under § 42(i)(5) and new buildings under § 42(e)(1). A residential unit in an existing building under § 42(i)(5) or a new building under § 42(e)(1) will be considered a low-income unit under § 42(i)(3)(A) at the beginning of the first taxable year of the building's credit period under § 42(f)(1) if:

(1) The individuals occupying the unit have incomes that are at or below the applicable income limitation under § 42(g)(1) or § 142(d)(4)(B)(i) on either the date the existing building was acquired by the taxpayer or the date the individuals started occupying the unit, whichever is later (based on the area median gross income on that date), but their incomes exceed the applicable income limitation at the beginning of the first taxable year of the building's credit period (based on the area median gross income on that date);

(2) The incomes of the individuals occupying the unit are first tested for purposes of the available unit rule under § 42(g)(2)(D)(ii) and § 1.42-15 at the beginning of the first taxable year of the building's credit period;

(3) The unit has been rent-restricted under § 42(g)(2) from either the date the existing building was acquired by the taxpayer or the date the individuals started occupying the unit, whichever is later, to the beginning of the first taxable year of the building's credit period;

(4) Either:

(a) Section 42(h)(1) applies to the building and the taxpayer either receives an allocation to rehabilitate the existing building or enters into a binding commitment for an allocation to rehabilitate the existing building by either the end of the taxable year the taxpayer acquired the existing building or the end of the taxable year the individuals started occupying the unit, whichever is later; or

(b) Section 42(h)(1) does not apply to the building by reason of § 42(h)(4) and the tax-exempt bonds for the project are issued by either the end of the taxable year the taxpayer acquired the existing building or the end of the taxable year the individuals started occupying the unit, whichever is later; and

(5) The unit has been a low-income unit under § 42(i)(3)(B), (C), (D), and (E) from either the date the existing building was acquired by the taxpayer or the date the individuals started occupying the unit, whichever is later, to the beginning of the first taxable year of the building's credit period.

.02 New buildings under § 42(i)(4) (not including new buildings under § 42(e)(1)). A residential unit in a new building under § 42(i)(4) will be considered a low-income unit under § 42(i)(3)(A) at the beginning of the first taxable year of the building's credit period under § 42(f)(1) if:

(1) The individuals occupying the unit have incomes that are at or below the applicable income limitation under § 42(g)(1) or § 142(d)(4)(B)(i) on the date the individuals started occupying the unit (based on the area median gross income on that date), but their incomes exceed the applicable income limitation in effect at the beginning of the first taxable year of the building's credit period (based on the area median gross income on that date);

(2) The incomes of the individuals occupying the unit are first tested for purposes of the available unit rule under § 42(g)(2)(D)(ii) and § 1.42-15 at the beginning of the first taxable year of the building's credit period;

(3) The unit has been rent-restricted under § 42(g)(2) from the date the individuals started occupying the unit to the beginning of the first taxable year of the building's credit period;

(4) The taxpayer elects under § 42(f)(1)(B) to treat the taxable year succeeding the taxable year the building was placed in service as the first taxable year of the credit period; and

(5) The unit has been a low-income unit under § 42(i)(3)(B), (C), (D), and (E) from the date the individuals started occupying the unit to the beginning of the first taxable year of the building's credit period.

SECTION 5. AUDIT PROTECTION

If the taxpayer currently uses a method consistent with the safe harbors for determining whether a unit is a low-income unit under § 42(i)(3)(A) at the beginning of the first taxable year of the building's credit period under § 42(f)(1) (as described in section 4 of this revenue procedure), the issue will not be raised by the Service in a taxable year that ends before November 24, 2003. Also, if the taxpayer currently uses a method consistent with the safe harbors for determining whether a unit is a low-income unit under § 42(i)(3)(A) at the beginning of the first taxable year of the building's credit period under § 42(f)(1) (as described in section 4 of this revenue procedure) and the issue is under consideration (within the meaning of section 3.09 of Rev. Proc. 2002-9, 2002-1 C.B. 327) for taxable years in examination, before an appeals office, or before the U.S. Tax Court in a taxable year that ends before November 24, 2003, the issue will not be further pursued by the Service.

SECTION 6. EFFECTIVE DATE

This revenue procedure is effective for taxable years ending on or after November 24, 2003.

SECTION 7. DRAFTING INFORMATION

The principal author of this revenue procedure is Paul Handleman of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Handleman at (202) 622-3040 (not a toll-free call).

Rev. Proc. 2003-83

NOTE:
Following is a list of related instructions and forms for filing Form 1042-S Electronically/Magnetically:

  • Current Instructions for Form 1042-S

  • Form 4419 — Application for Filing Information Returns Electronically/Magnetically

  • Form 4804 — Transmittal of Information Returns Reported Magnetically

  • Form 8508 — Request for Waiver From Filing Information Returns Magnetically

  • Form 8809 — Request for Extension of Time To File Information Returns (Forms W-2, W-2G, 1042-S, 1098, 1099, 5498, and 8027)

  • Notice 210 — Preparation Instructions for Media Labels

  • Publication 515 —Withholding of Tax on Nonresident Aliens and Foreign Corporations (for general information and explanation of tax law associated with Form 1042-S)

  • Publication 901 — U.S. Tax Treaties

The Internal Revenue Service (IRS), Martinsburg Computing Center (MCC) encourages filers to make copies of the blank forms in the back of this publication for future use. These forms can also be obtained by calling 1-800-TAX-FORM (1-800-829-3676). You can also download forms and publications from the IRS Web Site at www.irs.gov.

IMPORTANT NOTES:
IRS/MCC no longer accepts 8mm, 4mm, and Quarter-Inch Cartridges (QIC) for filing information returns.
The FIRE System will be down from December 24 through January 5 for upgrading. It is not operational during this time for electronic submissions.

Tax Year Use

Use this Revenue Procedure to prepare Tax Year 2003 and prior year information returns for submission to Internal Revenue Service (IRS) using any of the following:

- Electronic Filing- Tape Cartridge- 3-Inch Diskette

This Revenue Procedure is not revised every year. Updates will be printed as needed in the Internal Revenue Bulletin. General Instructions for Form 1042-S are revised every year. Be sure to consult current instructions when preparing Form 1042-S.

Part A. General

Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to:

Internal Revenue Service Martinsburg Computing Center Attn: Information Reporting Program 230 Murall Drive Kearneysville, WV 25430

Sec. 1. Purpose

.01 The purpose of this Revenue Procedure is to provide the specifications for filing Form 1042-S with IRS electronically through the FIRE (Filing Information Returns Electronically) System or magnetically, using IBM 3480, 3490, 3490E, 3590, 3590E or AS400 compatible tape cartridges or 3-inch diskette. IRS/MCC will no longer accept 8mm, 4mm and Quarter-Inch Cartridges (QIC) for the processing of information returns. This Revenue Procedure must be used to prepare current and prior year information returns filed beginning January 1, 2004, and received by IRS/MCC or postmarked by December 31, 2004.

.02 Generally, the box names on the paper Form 1042-S correspond with the fields used to file electronically/magnetically; however, if discrepancies occur, the instructions in this Revenue Procedure govern.

.03 This Revenue Procedure supersedes Rev. Proc. 2001-40 published as Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically.

.04 Refer to Part A, Sec.16, for definitions of terms used in this publication.

.05 Specifications for filing Forms W-2, Wage and Tax Statements, electronically/magnetically are available from the Social Security Administration (SSA) only. Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.

.06 IRS/MCC does not process Forms W-2. Paper and/or magnetic media for Forms W-2 must be sent to SSA. IRS/MCC does, however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 and requests for an extension of time to provide the employee copies of Forms W-2.

.07 The following Revenue Procedures and publications provide more detailed filing procedures for certain information returns:

  1. 2003 Instructions for Form 1042-S.

  2. Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 1042-S, 5498, and W-2G.

  3. Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically.

  4. Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G, Electronically or Magnetically.

  5. Publication 1245, Specifications for Filing Form W-4, Employee's Withholding Allowance Certificate, Electronically or Magnetically.

Sec. 2. Nature of Changes—Current Year (Tax Year 2003)

.01 The title of Publication 1187 is changed to Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically.

.02 The organization of information in Publication 1187 was changed for emphasis and clarity. All extension and waiver information is contained in Part D, Extensions of Time and Waivers. Part E, Miscellaneous Information, was deleted since this information is found in Part A, Sec. 3. Part B is now Electronic Filing Specifications, Part C is Magnetic Media Specifications, and Part D is Extensions of Time and Waivers.

.03 A new Section 12, Common Submission Problems, was added to Part A. The sections following Section 12 were renumbered.

.04 IRS/MCC no longer accepts 8mm, 4mm and Quarter-Inch Cartridges for the filing of Forms 1042-S.

.05 Money amounts in the Recipient “Q” Record must equal the total amounts reported in the corresponding fields in the Reconciliation “C” Record.

.06 Do not send a file that doesn't include Recipient “Q” Records. If there are no Recipient “Q” Records to report, do not send a file of Transmitter “T”, Withholding Agent “W”, Reconciliation “C” and End of Transmission “F” Records.

.07 In the Transmitter “T” Record, Province Code, positions 117-118, the Province Code for Quebec was changed to QC. The new Province Code, NU, for Nunavut was added.

.08 In the Recipient “Q” Record, if Recipient Code 20 is used, Recipient Name Line-1, must be reported as “Unknown” and additional recipient name and address lines must be blank.

.09 Additional editorial changes of a clarifying nature have been made throughout this publication. Please read the entire publication carefully.

Sec. 3. Where To File and How to Contact the IRS, Martinsburg Computing Center

.01 All information returns filed electronically or magnetically are processed at IRS/MCC. Files containing information returns and requests for IRS electronic filing and magnetic media information should be sent to the following address:

IRS-Martinsburg Computing Center Attn: 1042-S Reporting 230 Murall Drive Kearneysville, WV 25430

.02 All requests for an extension of time to file information returns with IRS/MCC or to the recipients, and requests for undue hardship waivers filed on Form 8508, should be sent to the following address:

IRS-Martinsburg Computing Center Information Reporting ProgramAttn: Extension of Time Coordinator240 Murall Drive Kearneysville, WV 25430

.03 The telephone numbers for electronic or magnetic media inquiries submissions are:

CUSTOMER SERVICE SECTION
TOLL-FREE 1-866-455-7438 or Outside the U.S. 304-263-8700 email at
304-267-3367 — TDD (Telecommunication Device for the Deaf) 304-264-5602 — Fax Machine
Electronic Filing — FIRE system 304-262-2400
TO OBTAIN FORMS: 1-800-TAX-FORM (1-800-829-3676)
www.irs.gov — IRS Web Site access to forms

.04 Current Instructions for Form 1042-S have been included in the Publication 1187 for your convenience. The Form 1042-T is used only to transmit Copy A of paper Form 1042-S. If filing paper returns, follow the mailing instructions on Form 1042-T and submit the paper returns to the Internal Revenue Service Center, Philadelphia, PA 19255.

.05 Requests for paper Form 1042-S and publications relating to electronic/magnetic media filing should be made by calling the IRS toll-free number 1-800-TAX-FORM (1-800-829-3676) or via the IRS Web Site at www.irs.gov.

.06 Questions pertaining to magnetic media filing of Forms W-2 must be directed to the Social Security Administration (SSA). Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.

.07 Filers should not contact IRS/MCC if they have received a penalty notice and need additional information or are requesting an abatement of the penalty. A penalty notice contains an IRS representative's name and/or phone number for contact purposes; or, the filer may be instructed to respond in writing to the address provided. IRS/MCC does not issue penalty notices and does not have the authority to abate penalties. For penalty information, refer to the Penalty section of the current Instructions for Form 1042-S.

.08 A taxpayer or authorized representative may request a copy of a tax return, including Form W-2 filed with a return, by submitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). For any questions regarding this form, call 215-516-2000. This is not a toll-free number.

.09 The Information Reporting Program Customer Service Section (IRP/CSS), located at IRS/MCC, answers electronic/magnetic media, paper filing and tax law questions from the payer community relating to the filing of business information returns (Forms 1096, 1098, 1099, 5498, 8027, W-2G, and W-4). IRP/CSS also answers questions relating to the electronic/magnetic media filing of Form 1042-S. Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by IRP/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern time, by calling toll-free 1-866-455-7438 or via email at mccirp@irs.gov . Do not include SSNs or EINs on emails since this is not a secure line. The Telecommunications Device for the Deaf (TDD) toll number is 304-267-3367. Call as soon as questions arise to avoid the busy filing seasons at the end of January and February. Recipients of information returns (payees) should continue to contact 1-800-829-1040 with any questions on how to report the information returns data on their tax returns.

Note: The Customer Service Section does not answer tax law questions concerning the requirements for withholding of tax on payments of U.S. source income to foreign persons under Chapter 3 of the Code. If you need such assistance, you may call 215-516-2000 (not a toll-free number) or write to: Philadelphia Internal Revenue Service, International Section, P.O. Box 920, Bensalem, PA 19020-8518.

Sec. 4. Filing Requirements

.01 The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically/magnetically. Withholding agents who meet the threshold of 250 or more Forms1042-S are required to submit their information electronically or magnetically.

Note: Even though filers with less than 250 information returns are not required to submit the information returns electronically or magnetically and may submit them on paper, IRS encourages filers to transmit those information returns electronically or magnetically.

.02 These requirements apply separately to both originals and corrections filed electronically/magnetically.

.03 All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification Number (TIN), [Social Security Number (SSN), Employer Identification Number (EIN), Individual Taxpayer Identification Number (ITIN), or Qualified Intermediary Employer Identification Number (QI-EIN)]. For example, if a corporation with several branches or locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly.

.04 Filers who are required to submit their information returns on magnetic media may choose to submit their documents by electronic filing. IRS/MCC has one method for filing information returns electronically; see Part B.

.05 The above requirements do not apply if the filer establishes hardship (see Part D, Sec. 5).

Sec. 5. Vendor List

.01 IRS/MCC prepares a list of vendors who support electronic filing or magnetic media. The Vendor List (Pub. 1582) contains the names of service bureaus that will produce files on the prescribed types of magnetic media or via electronic filing. It also contains the names of vendors who provide software packages for filers who wish to produce electronic or magnetic media files on their own computer systems. This list is compiled as a courtesy and in no way implies IRS/MCC approval or endorsement.

.02 If filers meeting the filing requirements engage a service bureau to prepare media on their behalf, the filers should be careful not to report duplicate data, which may cause penalty notices to be generated.

.03 The Vendor List, Publication 1582, is updated as needed. The most current copy is available by contacting IRS/MCC toll-free at 1-866-455-7438 or in writing (see Part A, Sec. 3). The Vendor List is also available at www.irs.gov.

.04 A vendor who offers a software package, has the ability to produce magnetic media for customers, or has the capability to electronically file information returns, and would like to be included on the list, must submit a written request to IRS/MCC. The request should include:

  1. Company name,

  2. Address (include city, state, and ZIP code),

  3. Telephone number (include area code),

  4. Email address,

  5. Contact person,

  6. Type(s) of service provided (e.g., service bureau and/or software),

  7. Type(s) of media offered (e.g., tape cartridge, 3-inch diskette, or electronic filing),

  8. Type(s) of return(s)

Sec. 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically

.01 Transmitters are required to submit Form 4419, Application for Filing Information Returns Electronically/Magnetically, to request authorization to file information returns with IRS/MCC. A single Form 4419 may be filed. IRS/MCC encourages transmitters who file for multiple withholding agents or qualified intermediaries to submit one application and to use the assigned TCC for all. Please make sure you submit your electronic/magnetic files using the correct TCC.

EXCEPTIONS:

An additional Form 4419 is required for filing each of the following types of returns:

Forms 1098, 1099, 5498, W-2G, 8027 and Questionable W-4.

FORM TITLE EXPLANATION
1098, 1099, 5498, W-2G Various types of information returns Payments subject to reporting requirements under Code Section 6011(e)(2)(A), including interest, dividends, royalties, pensions and annuities, gambling winnings and compensation for personal services.
8027 Employer's Annual Information Return of Tip Income and Allocated Tips Receipts from operations where tipping is customary. Used by employers to report employees' tips or allocated tips.
Questionable W-4
(See Note)		 Employer's Withholding
Allowance Certificate		 Forms received during the quarter from employees still employed at the end of the quarter who claim(a) More than 10 withholding allowances, or(b) Exempt status and wages normally would be more than $200 a week.
Note: Employers are not required to send other Forms W-4 unless notified to do so by the IRS.

.02 Tape cartridge, diskette, and electronically-filed returns may not be submitted to IRS/MCC until the application has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1187 for the filer's use. This form may be photocopied. Additional forms may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). The form is also available at www.irs.gov.

.03 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digits “22” will be assigned and included in an approval letter. The TCC must be coded in the Transmitter “T” Record. If a transmitter uses more than one TCC to file, each TCC must be reported on separate media or in separate transmissions if filing electronically.

.04 When revisions occur, a Publication 1187 containing the current Revenue Procedure, forms, and instructions will be sent to the attention of the contact person indicated on Form 4419.

.05 If any of the information (name, TIN or address) on the Form 4419 changes, please notify IRS/MCC in writing so the IRS/MCC database can be updated. However, a change in the method by which information returns are being submitted is not information which needs to be updated (e.g., tape cartridge to diskette). The transmitter should include the TCC in all correspondence.

.06 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/MCC at least 30 days before the due date of the return(s) for current year processing. This will allow IRS/MCC the minimum amount of time necessary to process and respond to applications. In the event that computer equipment or software is not compatible with IRS/MCC, a waiver may be requested to file returns on paper documents.

.07 IRS/MCC encourages a transmitter who files for multiple withholding agents to submit one application and to use the assigned TCC for all withholding agents.

.08 If a withholding agent's files are prepared by a service bureau, it may not be necessary for the withholding agent to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the media, and send it to IRS/MCC for the withholding agent. Other service bureaus will prepare magnetic media and return the media to the withholding agent for submission to IRS/MCC. These service bureaus may require the withholding agent to obtain a TCC to be coded in the Transmitter “T” Record. Withholding agents should contact their service bureaus for further information.

.09 Once a transmitter is approved to file electronically or magnetically, it is not necessary to reapply each year unless:

  1. The withholding agent has discontinued filing electronically or magnetically for two consecutive years; the withholding agent's TCC may have been reassigned by IRS/MCC. Withholding agents who are aware that the TCC assigned will no longer be used are requested to notify IRS/MCC so these numbers may be reassigned; or

  2. The withholding agent's magnetic media files were transmitted in the past by a service bureau using the service bureau's TCC, but now the withholding agent has computer equipment compatible with that of IRS/MCC and wishes to prepare his or her own files. The withholding agent must request a TCC by filing Form 4419.

.10 One Form 4419 may be submitted regardless of how many types of media or methods are used to file the return. Multiple TCCs will only be issued to withholding agents with multiple TINs. Only one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 1042-S: Forms 1098, 1099, 5498, W-2G, 8027, and/or W-4. A separate TCC will be assigned for these forms.

.11 Approval to file does not imply endorsement by IRS/MCC of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.

Sec. 7. Test Files

.01 IRS/MCC strongly encourages all electronic or magnetic media filers to submit a test. The test file must consist of a sample of each type of record:

  1. Transmitter “T” Record

  2. Withholding Agent “W” Record

  3. Multiple Recipient “Q” Records (at least 20)

  4. Reconciliation “C” Record

  5. End of Transmission “F” Record

.02 Use the Test Indicator “TEST” (upper case) in Field Positions 195-198 of the “T” Record to show this is a test file.

.03 IRS/MCC will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a test file will provide the opportunity to ensure their software reflects all required programming changes. Filers are reminded that no validity, consistency, or math error tests will be conducted.

.04 Tests should be sent to IRS/MCC between January 1 and February 15. Tests must be received at MCC by February 15 in order to be processed.

.05 For tests filed on tape cartridge, and 3-inch diskette, the transmitter must include the signed Form 4804 in the same package with the corresponding magnetic media. Mark the “TEST” box in Block 1 on the form. Also, mark “TEST” on the external media label.

.06 IRS/MCC will send a letter of acknowledgment to indicate the test results for magnetic media with documentation identifying the fatal errors. Resubmission of magnetic media test files must be received by IRS/MCC no later than February 15. See Part B, Sec. 5.03 for information on electronic test results.

.07 Magnetic media will not be returned to filers.

Note: Validity, consistency and related math error checks within individual “Q” Records will no longer be conducted as part of MCC's testing procedures.

Sec. 8. Filing of Information Returns Magnetically and Retention Requirements

.01 Form 4804, Transmittal of Information Returns Reported Magnetically, or a computer-generated substitute, must accompany all magnetic media shipments.

.02 IRS/MCC allows for the use of computer-generated substitutes for Form 4804. The substitutes must contain all information requested on the original forms including the affidavit and signature line. Photocopies are acceptable but an original signature is required. When using computer-generated forms, be sure to mark very clearly which tax year is being reported. This will eliminate phone communication from IRS/MCC to question the tax year.

.03 Multiple types of media may be submitted in a shipment. However, submit a separate Form 4804 for each type of media.

.04 Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media, and a separate Form 4804 must be prepared to clearly indicate each tax year.

.05 Filers who have prepared their information returns in advance of the due date should submit this information to IRS/MCC no earlier than January 1 of the year the return is due.

.06 Do not report duplicate information. If a filer submits returns electronically/magnetically, identical paper documents must not be filed. This may result in erroneous penalty notices.

.07 Form 4804 may be signed by the withholding agent or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent) on behalf of the payer. Failure to sign the affidavit on Form 4804 may delay processing or could result in IRS/MCC requesting a replacement file. An agent may sign the Form 4804 if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption “FOR: (name of withholding agent/payer).”

.08 Although an authorized agent may sign the affidavit, the withholding agent is responsible for the accuracy of the Form 4804 and the returns filed. The withholding agent will be liable for tax and interest penalties for failure to comply with filing requirements.

.09 A self-adhesive external media label, created by the filer, must be affixed to each piece of magnetic media. For instructions on how to prepare an external media label, refer to Notice 210 in the forms section of this publication.

.10 On the outside of the shipping container, affix or attach a label which reads “IRB Box of ” reflecting the number of containers in the shipment. (Filers can create a label with this information or cut out one of the labels on the special label page provided in this publication.) If there is only one container, mark the outside as Box 1 of 1. For multiple containers, include the sequence (for example, Box 1 of 3, 2 of 3, 3 of 3).

.11 When submitting magnetic files include the following:

  1. A signed Form 4804;

  2. External media label (created by filer) affixed to magnetic media;

  3. IRB Box of outside label.

.12 IRS/MCC will not pay for or accept “Cash-on-Delivery” or “Charge to IRS” shipments of tax information that an individual or organization is legally required to submit.

.13 Withholding agents should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least 3 years from the due date of the returns.

Sec. 9. Due Dates

.01 The due dates for filing paper returns with IRS also apply to magnetic media. Filing of Form 1042-S is on a calendar year basis.

.02 Form 1042-S filed magnetically must be submitted to IRS/MCC postmarked on or before March 15.

.03 If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday.

.04 Magnetic media returns postmarked by the United States Postal Service (USPS) on or before March 15, and delivered by United States mail to IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing” rule. Notice 97-26, 1997-1 C.B. 413, provides rules for determining the date that is treated as the postmark date. A similar rule applies to items delivered by private delivery services (PDSs) designated by the IRS. A PDS must be designated by the IRS before it will qualify for the timely mailing rule. (See Note.) Notice 99-41, 1999-35 I.R.B. 325, provides the list of designated PDSs. Designation is effective until the IRS issues a revised list. For items delivered by a non-designated PDS, the actual date of receipt by IRS/MCC will be used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in Notice 99-41, the actual date of receipt by IRS/MCC will be used as the filing date.

Note: Due to security regulations at MCC, the Internal Revenue police officers will only accept media from PDSs or couriers from 7:00 a.m. to 5:00 p.m., Monday through Friday.

.05 Statements to recipients must be mailed on or before March 15.

Sec. 10. Processing of Information Returns Magnetically at IRS/MCC

.01 All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040). IRS/MCC will process the data and determine if the records are formatted and coded according to this Revenue Procedure.

.02 If the data is formatted incorrectly, IRS/MCC will request a replacement file in writing. When IRS/MCC requests a replacement file, it is because we encountered errors and were unable to process the media. Filers will receive a Media Tracking Slip (Form 9267) and letter detailing the reason(s) their media could not be processed. It is imperative that filers maintain backup copies and/or recreate capabilities for their information return files.

  • A replacement is an information return file sent by the filer at the request of IRS/MCC because of errors encountered while processing the filer's original submission. After necessary changes have been made, the file must be resubmitted for processing along with the Media Tracking Slip (Form 9267) which was included in the correspondence from IRS/MCC. Filers should never send anything to IRS/MCC marked “Replacement” unless IRS/MCC has requested a replacement file in writing or via the FIRE System.

.03 The following list of errors are considered fatal processing errors and will cause IRS/MCC to request a replacement file:

  1. Pre-processing Errors:
    Damaged Media
    Media Type Invalid/Missing
    Invalid Record Length (MUST be 780 positions)
    Invalid Block Size (cannot exceed 23,400)

  2. Processing Errors:
    Invalid Tax Year
    Transmitter Control Code Invalid/Missing (MUST begin with “22”)
    No Transmitter Record (“T” Record)
    No Withholding Agent Record (“W” Record)
    No Recipient Record (“Q” Record)
    No Reconciliation Record (“C” Record)
    No End of Transmission Record (“F” Record)
    Records are not in proper sequence (e.g., T, W, Q, C, F)
    No data entered in “W” Record
    No data entered in “Q” Record
    No data entered in “C” Record
    No data entered in a “Required” field
    Count of “Q” Records missing in “C” Record
    Total “Q” Record count differs from count indicated in “C” Record
    Total Gross Amount Paid missing in “C” Record
    Total U.S. Tax Withheld missing in “C” Record
    Total Gross Amount in “Q” Records differs from amount indicated in “C” Record
    Total U.S. Tax Withheld amount in “Q” Records differs from amount indicated in “C” Record

.04 Magnetic media files must be corrected and returned with the Media Tracking Slip (Form 9267) to IRS/MCC within 45 days from the date of the letter. Refer to Part B, Section 6, for procedures for correcting files submitted electronically. A penalty for failure to file correct information returns by the due date will be assessed if the files are not corrected and replaced within the 45 days or if IRS/MCC requests replacement files more than two times. A penalty for intentional disregard of the filing requirements will be assessed if a replacement file is not received. (For penalty information, refer to the Penalty section of the current Instructions for Form 1042-S.)

.05 A letter identifying errors encountered will be provided. It is the responsibility of the transmitter to check the entire replacement file for errors before resubmitting.

.06 IRS/MCC will not return magnetic media. Therefore, if the transmitter wants proof that IRS/MCC received a shipment, the transmitter should select a service with tracking capabilities or one that will provide proof of delivery.

.07 IRS/MCC will work with filers as much as possible to assist with processing problems.

Sec. 11. Validation of Information Returns at IRS Service Center

.01 The accuracy of data reported on Form 1042-S will now be reviewed and validated at the IRS Service Center. All fields indicated as “Required” in the record layouts in Part C must contain valid information. If the Service identifies an error, you will be notified and required to provide correct information.

.02 Know your recipient!

.03 The tax rate entered must be a valid tax rate based on the Internal Revenue Code or on a valid treaty article. The valid treaty rate is based on the recipient's country of residence for tax purposes. The rate selected must be justified by the appropriate treaty.

.04 The Gross Income amount field must reflect pretax income. The Gross Income amount is the total income paid before any deduction of tax at source.

.05 If a qualified intermediary is acting as such, either as a withholding agent or as a recipient, the TIN reported must be a QI-EIN, WP-EIN or WT-EIN and must begin with “98”. See definition of QI in the Instructions for Form 1042-S.

.06 Country Codes used must be valid codes taken from the Country Code Table. Generally, the use of “OC” or “UC” will generate an error condition. If a recipient is claiming treaty benefits, the Country Code can never be “OC” or “UC”.

.07 If a recipient is an “Unknown Recipient” or “Withholding Rate Pool”, no address should be present. These are the only two situations where a street address is not required.

.08 A U.S. TIN for a recipient is now generally required, particularly for most treaty benefits. The exceptions are very limited and are listed in the current Instructions for Form 1042-S.

.09 Apply the following formula to determine U.S. Federal Tax Withheld (field positions 48-59 of the “Q” Record). All field positions described below are in the “Q” Record.

Income Codes (15-19) All other Income Codes
Gross Income Paid (6-17) Gross Income Paid (6-17)
− Withholding Allowance (18-29) X Tax Rate (42-45)
= Net Income Amount (30-41) = U.S. Federal Tax Withheld (48-59)
X Tax Rate (42-45)
= U.S. Federal Tax Withheld (48-59)

.10 If the Recipient Code is 20 (Unknown Recipient), the tax rate must be 30%.

.11 When making a payment to an international organization (e.g., United Nations) or a tax-exempt organization under IRC 501(a), use Country Code “OC”. Use “UC” only when you have an “Unknown Recipient”.

.12 When using Exemption Code 4, the Recipient Country of Residence Code for Tax Purposes MUST be a VALID treaty country (e.g. if tax resident of Northern Ireland use United Kingdom). Do not use Exemption Code 4 unless a reduction or exemption of tax is based on a treaty claim.

.13 Generally, payments under Income Codes 06 and 08 are not exempt from withholding, however, certain exceptions apply. See the current Instructions for Form 1042-S.

.14 If income is from gambling winnings (Income Code 28) or is not specified (Income Code 50), the tax rate must generally be 30%. This type of income is only exempt from withholding at source if the exemption is based on a tax treaty that has an “Other Income” article.

.15 If Income Code 20 (Earnings as Artist or Athlete) is used, the Recipient Code must be 09. Do not use Recipient Code 01 (Individual), 02 (Corporation), or 03 (Partnership). Generally, the tax rate cannot be reduced even if a treaty may apply.

.16 When paying scholarship and fellowship grants (Income Code 15), the Recipient's Country of Residence for Tax Purposes must be identified and cannot be “OC” or “UC”. Grants that are exempt under Code Section 117 are no longer required to be reported on Form 1042-S.

Note: Grants that are exempt under Code 117 include only amounts provided for tuition, fees, books, and supplies to a qualified student. Amounts provided for room and board can only be exempted under a tax treaty and must be reported on Form 1042-S whether exempt from tax or not.

.17 If a student is receiving compensation (Income Code 19) or a teacher or a researcher is receiving compensation (Income Code 18), all or part of which is exempted from tax under a tax treaty, the Country of Residence for Tax Purposes must be identified and cannot be “OC” or “UC”.

Sec. 12. Common Submission Problems

.01 Publication 1187 is a format document, not a tax law document. Therefore, this publication cannot provide for all possible reporting situations. For any given record entry, it is the responsibility of the filer to make sure that the relevant tax law is applied to the record entry being made.

1. Incorrect TIN indicator in the “W” Record Be careful that the correct TIN Indicator is used. A U.S. withholding agent always has an EIN. Only a foreign withholding agent that has entered into a Qualified Intermediary agreement with the IRS can have a QI-EIN. If the withholding agent is a foreign company then a foreign address must be entered in the withholding agent address fields.
2. Blank or invalid information in the Withholding Agent's name and address fields The IRS error correction process requires that the “W” Record be checked for validity before the “Q” Record can be corrected. Please ensure that the withholding agent's Name, EIN, Street Address, City and State or Country is present along with the appropriate Postal or ZIP Code. Withholding Agent's Name Line-1 must contain the withholding agent's name.
3. Missing Recipient TIN in the “Q” Record A Recipient TIN must be present in order to allow a reduction or exemption from withholding at 30% tax rate. The only major exceptions to this rule involve payments of portfolio interest, dividends, and certain royalty payments. If the recipient doesn't have a TIN, one must be applied for and provided to the withholding agent before a reduction or exemption of withholding is allowed.
4. Invalid recipient name and address information The recipient name entered in Recipient's Name Line-1 must be the same name shown on the withholding certification document provided to and retained by the withholding agent. Recipient's Street Line-1 should only show the official street address. Use Recipient's Street Line-2 for additional internal distribution information such as mail stop numbers or attention information. Follow the instructions for entry of foreign postal codes, cities and countries. Do not input all information in the City field. Use the appropriate fields and codes.
5. Incorrect use of Recipient Code 20 (Unknown Recipient) This Recipient Code may be used only if no withholding certification document has been provided to and retained by the withholding agent, or the withholding certification document provided to and retained has been determined by the withholding agent to be incomplete or otherwise unreliable. If Recipient Code 20 is used then Recipient Name Line-1 must contain the words Unknown Recipient and the other name and address fields must be blank.
6. Incorrect use of Recipient Code 20 and the Tax Rate and U. S. Tax Withheld fields If Recipient Code 20 is used, the Tax Rate and the U.S. Tax Withheld must always be 30%. Exemption Code 04 (treaty exemption) CANNOT BE USED.
7. Incorrect use of Country Codes in the “Q” Record There are 3 places in the “Q” Record where country information must be entered. Generally, the information entered in these three fields should be consistent. The country list in the Instructions for Form 1042-S is comprehensive. Do not use any code that isn't on the list. Read the instructions for Form 1042-S regarding the use of “OC” and “UC”. Do not use these two codes under any circumstance other than those specifically indicated in the Instructions for Form 1042-S.
8. Incorrect reporting of Tax Rates in the “Q” Record A Table of Allowable Tax Rates can be found in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Please refer to this table and only use the tax rates listed. “Blended rates” are not allowed. If a tax rate for a given recipient changes during the year, two “Q” Records must be submitted.
9. Total amounts reported in the “C” Record do not equal the total amounts reported in the “Q” Records. The total Gross Income and U.S. Tax Withheld reported in the “Q” Record must equal the Total Gross Income and Total U.S. Tax Withheld reported in the corresponding “C” Record.

.02 Problems relating specifically to filing Form 1042-S electronically can be found in Part B, Sec. 12.

Sec. 13. Voided and Corrected Returns

.01 A corrected record must always have a corresponding voided record submitted prior to or in association with the corrected record.

.02 To provide clarification of the correction process for Form 1042-S, the following definitions have been provided:

  1. A void record is an information return (Form 1042-S) submitted by the transmitter to delete a previously filed incorrect original return. A void record must be a duplicate of the original successfully processed return with the exception of a Return Type Indicator of “1” (1 = Void) in field position 2 of the “W” and “Q” Records. The voided “Q” Record can be filed with or without a corresponding correction record. For example, a Form 1042-S was submitted, and it should have been prepared as a Form 1099. A “Q” Record with the original Form 1042-S information would be filed with a Return Type Indicator of “1” (1 = Void) in field position 2. In this instance, a corresponding “Q” Record coded as a correction would NOT be necessary and should not be submitted.

  2. A correction is an information return (Form 1042-S) submitted by the transmitter to correct a return that was successfully processed by IRS/MCC, but contained erroneous information. A Return Type Indicator of “2” (2 = Corrected) in field position 2 of the “W” and “Q” Records identifies a correction record. A corrected record must always have a corresponding voided record submitted prior to or in association with the corrected record.

.03 The magnetic media filing requirement of information returns of 250 or more applies separately to both original and corrected returns.

EXAMPLE If a withholding agent has 100 Forms 1042-S to be corrected, they can be filed on paper because they fall under the 250 threshold. However, if the withholding agent has 300 Forms 1042-S to be corrected, they must be filed electronically or magnetically because they exceed the 250 threshold. If for some reason a withholding agent cannot file the 300 corrections on magnetic media, to avoid penalties, a request for a waiver must be submitted before filing on paper. If a waiver is approved for original documents, any corrections for the same type of return will be covered under this waiver.

.04 Corrections should be filed as soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of $50 per return. Corrections filed by August 1 may be subject to a lesser penalty. For information on penalties, refer to the Penalty section of the current Instructions for Form 1042-S. However, if a withholding agent discovers errors after August 1, the withholding agent is still required to file corrections or be subject to a penalty for intentional disregard of the filing requirements. If a record is incorrect, all fields on that record must be completed with the correct information. Submit corrections only for the returns filed in error. Do not submit the entire file. Furnish corrected statements to recipients as soon as possible.

.05 Corrected returns must be identified on the Form 4804 and the external media label by indicating “Correction”.

Note: Do not include original returns and corrected returns on the same media or in the same electronic file.

.06 If filers discover that certain information returns were omitted on their original file, they must not code these documents as corrections. The file must be coded and submitted as an original file.

.07 Prior year data, original and corrected, must be filed according to the requirements of this Revenue Procedure. If submitting prior year corrections, use the record format for the current year and submit on separate media. However, use the actual year designation of the correction in Field Positions 2-5 of the “T” Record. If filing electronically, a separate transmission must be made for each tax year.

.08 In general, filers should submit corrections for returns filed within the last 3 calendar years.

.09 All paper returns, whether original or corrected, must be filed with IRS Philadelphia Service Center.

.10 Form 4804 must be submitted with corrected files submitted magnetically.

.11 The “Q” Record provides a 20-position field (positions 72-91) for the recipient's account number assigned by the withholding agent. This number will help identify the appropriate incorrect return if more than one return is filed for a particular payee. This number should appear on the initial return and on the corrected return in order to identify and process the correction properly. Do not enter a TIN in this field.

.12 The record sequence for filing corrections is the same as for original returns.

.13 Following is a chart showing the steps to be taken for voiding and correcting Form 1042-S:

Guidelines for Filing Corrected Returns Electronically/Magnetically
Transaction 1: Identify incorrect returns (void process)
The record sequence for filing corrections is the same as for original returns. Create the file in the following order exactly the same as the original transmission:
(a) Transmitter “T” Record(b) Withholding Agent “W” Record with a Return Type Indicator of “1” (1 = Void) in field position 2(c) Recipient “Q” Record(s) with the exact information as submitted originally; however, place a Return Type Indicator of “1” (1 = Void) in field position 2 of the “Q” Record (See Note)(d) Prepare a Reconciliation “C” Record summarizing the preceding voided “Q” Records. (See sample format below.)
Note: A voided “Q” Record may or may not have a corresponding corrected “Q” Record.
Transaction 2: Report the correct information (correction process)
If possible, on the same media or electronic submission prepare:
(a) Withholding Agent “W” Record with a Return Type Indicator of “2” (2 = Corrected) in field position 2.(b) Recipient “Q” Record(s) with the correct information. Place a “2” (2 = Corrected) in field position 2 of the “Q” Record.(c) Prepare a Reconciliation “C” Record summarizing the preceding corrected “Q” Records.(d) Prepare an End of Transmission “F” Record.
Note: Each corrected “Q” Record MUST have a corresponding voided “Q” Record submitted prior to or in association with the corresponding correction record.
Sample data sequence for void/correction records submitted in the same file:
“T” Record“W” Record coded for voided records “Q” Record coded as void “Q” Record coded as void “Q” Record coded as void “Q” Record coded as void “Q” Record coded as void “C” Record to summarize voided records “W” Record coded for corrected records “Q” Record coded as corrected records “Q” Record coded as corrected “Q” Record coded as corrected “C” Record to summarize corrected records “F” Record

.14 For information on when an amended Form 1042 is required, refer to Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

Sec. 14. Taxpayer Identification Number (TIN)

.01 Section 6109 of the Internal Revenue Code establishes the general requirements under which a person is required to furnish a TIN to the person obligated to file the information return.

.02 The Withholding Agent must provide its EIN, QI-EIN, WP-EIN or WT-EIN as appropriate, in the “W” Record and “T” Record if the Withholding Agent is also the transmitter.

.03 A recipient TIN (SSN, ITIN, EIN, QI-EIN) must be provided on every “Q” Record when:

  1. Tax rate is less than 30% (See the current Instructions for Form 1042-S for exceptions)

  2. Income is effectively connected with the conduct of a trade or business in the United States

  3. Recipient claims tax treaty benefits (generally)

  4. Recipient is a Qualified Intermediary

  5. An NRA individual is claiming exemption from withholding on independent personal services

  6. Other situations may apply, see Publication 515

.04 In the event the recipient does not have a TIN, the withholding agent should advise the recipient to take the necessary steps to apply for one.

.05 The recipient's TIN and name combination are used to associate information returns reported to IRS/MCC with corresponding information on recipients' tax returns. It is imperative that correct Taxpayer Identification Numbers (TINs) for recipients be provided to IRS/MCC. Do not enter hyphens or alpha characters. Entering all zeros, ones, twos, etc., will have the effect of an incorrect TIN.

.06 The withholding agent and recipient names with associated TINs should be consistent with the names and TINs used on other tax returns.

Note: A withholding agent must have valid EINs and/or QI-EINs. It is no longer valid for a withholding agent to use SSNs and ITINs.

Sec. 15. Effect on Paper Returns and Statements to Recipients

.01 Electronic/magnetic reporting of Form 1042-S eliminates the need to submit paper documents to the IRS. CAUTION: Do not send Copy A of the paper forms to IRS for any forms filed electronically or on magnetic media. This will result in duplicate filing.

.02 Withholding agents are responsible for providing statements to the recipients as outlined in the current Instructions for Form 1042-S. Refer to those instructions for filing Form 1042-S on paper with the IRS and furnishing statements to recipients.

.03 Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications and guidelines in Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 1042-S, 5498, and W-2G.

.04 The address for filing paper Forms 1042-S and Form 1042 is: Internal Revenue Service Center, Philadelphia, PA 19255. Do NOT send paper Forms 1042-S or 1042 to IRS/MCC.

Sec. 16. Definition of Terms

Element Description
Asynchronous Protocols This type of data transmission is most often used by microcomputers, PCs and some minicomputers. Asynchronous transmissions transfer data at arbitrary time intervals using the start-stop method. Each character transmitted has its own start bit and stop bit.
/b Denotes a blank position. Enter blank(s) when this symbol is used (do not enter the letter “b”). This appears in numerous areas throughout the record descriptions.
Beneficial Owner The beneficial owner of income is, generally, the person who is required under U.S. tax principles to include the income in gross income on a tax return. For additional information and special conditions, see Definitions in the current Instructions for Form 1042-S.
Correction A correction is an information return submitted by the transmitter to correct an information return that was previously submitted to and processed by IRS/MCC, but contained erroneous information. A corrected record must always have a corresponding voided record submitted prior to or in association with the corrected record.
Employer Identification Number (EIN) A nine-digit number assigned by IRS for Federal tax reporting purposes.
Electronic Filing Submission of information returns using switched telecommunications network circuits. These transmissions use modems, dial-up phone lines, and asynchronous protocols. See Parts A and B of this publication for specific information on electronic filing.
File For purposes of this Revenue Procedure, a file consists of one Transmitter “T” Record at the beginning of the file, a Withholding Agent “W” Record, followed by the Recipient “Q” Record(s), a Reconciliation “C” Record summarizing the number of preceding “Q” Records and total of preceding money fields. Follow with any additional “W”, “Q”, and “C” Record sequences as needed. The last record on the file will be the End of Transmission “F” Record. Nothing should be reported after the End of Transmission “F” Record. A file format diagram is located at the end of Part D.
Filer Person (may be withholding agent and/or transmitter) submitting information returns to IRS.
FIRE System Filing Information Returns Electronically (FIRE) System is the method for submitting Forms 1042-S electronically to IRS/MCC. See Part B.
Filing Year The calendar year in which the information returns are being submitted to IRS.
Flow-Through Entity A flow-through entity is a foreign partnership (other than a withholding foreign partnership), or a foreign simple or grantor trust (other than a withholding foreign trust). For any payments for which a reduced rate of withholding under an income tax treaty is claimed, any entity is considered to be a flow-through entity if it is considered to be fiscally transparent under IRC Section 894 with respect to the payment by an interest holder’s jurisdiction.
Foreign Person A foreign person includes a nonresident alien individual, a foreign corporation, a foreign partnership, a foreign trust, a foreign estate, and any other person that is not a U.S. person. The term also includes a foreign branch or office of a U.S. financial institution or U.S. clearing organization if the foreign branch is a Qualified Intermediary. Generally, a payment to a U.S. branch of a foreign person is a payment to a foreign person.
Gross Income Gross income includes income from all sources, except certain items expressly excluded by statute. Gross income is the starting point for computing adjusted gross income and taxable income.
Individual Taxpayer Identification Number (ITIN) A nine-digit number issued by IRS to individuals who are required to have a U.S. Taxpayer Identification Number for tax purposes but are not eligible to obtain a Social Security Number (SSN). ITIN may be used for tax purposes only.
Information Return The vehicle for withholding agents to submit required tax information about a recipient to IRS. For this Revenue Procedure, it is information about a foreign person’s U.S. source income subject to withholding, and the information return is Form 1042-S.
Intermediary An intermediary is a person that acts as a custodian, broker, nominee, or otherwise as an agent for another person, regardless of whether that other person is the beneficial owner of the amount paid, a flow-through entity, or another intermediary.
ISDN - Integrated Services Digital Network ISDN’s basic service is Basic Rate Interface (BRI) which is made up of two 64Kbps B channels and one 16Kbps D channel. If both channels are combined into one, called Bonding, the total data rate becomes 128Kpbs and is 4 times the bandwidth of a 28.8 modem.
Magnetic Media For this Revenue Procedure, the term magnetic media refers to IBM 3480, 3490, 3490E, 3590, 3590E or AS400 compatible tape cartridge; or 3-inch diskette.
Media Tracking Slip Form 9267 accompanies correspondence sent by IRS/MCC requesting a replacement file due to incorrect format or certain errors encountered when trying to process the media. This form must be returned with the replacement file.
Nonqualified Intermediary (NQI) A Nonqualified Intermediary is a foreign intermediary that is not a U.S. person and that is not a Qualified Intermediary.
Payer A payer is the person for whom the withholding agent acts as a paying agent pursuant to an agreement whereby the withholding agent agrees to withhold and report a payment.
Presumption Rules The presumption rules are those rules prescribed under Chapter 3 and Chapter 61 of the Internal Revenue Code that a withholding agent must follow to determine the status of a beneficial owner as a U.S. or foreign person when it cannot reliably associate a payment with valid documentation.
Pro-Rata Basis Reporting If the withholding agent has agreed that an NQI may provide information allocating a payment to its account holders under the provisions of Regulations section 1.1441-1(e)(3)(iv)(D), and the NQI fails to allocate the payment in a withholding rate pool to the specific recipients in the pool, the withholding agent must file a Form 1042-S for each recipient on a pro-rata basis.
Qualified Intermediary (QI) A Qualified Intermediary is a foreign intermediary that is a party to a withholding agreement with the IRS, in which it agrees to comply with the relevant terms of Chapters 3 and 61 of the Internal Revenue Code.
Qualified Intermediary Employer Identification Number (QI-EIN) A nine-digit number assigned by IRS to a QI for Federal tax reporting purposes. A QI-EIN may be used only when the QI is not acting on its own behalf.
Recipient Person (nonresident alien individual, fiduciary, foreign partnership, foreign corporation, Qualified Intermediary, Withholding Rate Pool, or other foreign entity) that receives payments from a withholding agent as a beneficial owner or as a qualified intermediary acting on behalf of a beneficial owner. A non-qualified intermediary cannot be a recipient.
Replacement File A replacement file is an information return file sent by the filer at the request of IRS/MCC because of certain errors encountered while processing the filer’s original submission.
Service Bureau Person or organization with whom the withholding agent has a contract to prepare and/or submit information return files to IRS/MCC. A parent company submitting data for a subsidiary is not considered a service bureau.
Social Security Number (SSN) A nine-digit number assigned by Social Security Administration to an individual for wage and tax reporting purposes.
Special Character Any character that is not a numeric, an alpha, or a blank.
Taxpayer Identification Number (TIN) Refers to either an Employer Identification Number (EIN), Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or a Qualified Intermediary Employer Identification Number (QI-EIN).
Tax Year The year in which payments were made by a withholding agent to a recipient.
Transmitter Refers to the person or organization submitting file(s) electronically/magnetically. The transmitter may be the payer, agent of the payer, or withholding agent.
Transmitter Control Code (TCC) A five-character alpha/numeric number assigned by IRS/MCC to the transmitter prior to filing electronically or magnetically. An application Form 4419 must be filed with IRS/MCC to receive this number. This number is inserted in the Transmitter “T” Record (field positions 190-194) of the file and must be present before the file can be processed. Transmitter Control Codes assigned to 1042-S filers will always begin with “22”.
Unknown Recipient For this Revenue Procedure, an unknown recipient is a recipient for which no documentation has been received by a withholding agent or intermediary or for which documentation received cannot be reliably associated. This includes incomplete documentation. An unknown recipient is always subject to withholding at the maximum applicable rate. No reduction of or exemption from tax may be applied under any circumstances .
Vendor Vendors include service bureaus that produce information return files on the prescribed types of magnetic media or via electronic filing for withholding agents. Vendors also include companies that provide software for those who wish to produce their own media or electronic files.
Void A void record is used in the correction process of Form 1042-S. For purposes of this Revenue Procedure, a void record is submitted by the transmitter to delete a previously filed incorrect original Form 1042-S. A void record must be a duplicate of the original successfully processed record with the exception of a “1” in field position 2 of the “W” and “Q” Records.
Withholding Agent Any person, U.S. or foreign, that has control, receipt, or custody of an amount subject to withholding or who can disburse or make payments of an amount subject to withholding. The withholding agent may be an individual, corporation, partnership, trust, association, or any other entity. The term withholding agent also includes, but is not limited to, a qualified intermediary, a nonqualified intermediary, a withholding foreign partnership, a withholding foreign trust, a flow-through entity, a U.S. branch of a foreign insurance company or foreign bank that is treated as a U. S. person, and an authorized foreign agent. A person may be a withholding agent under U.S. law even if there is no requirement to withhold from a payment or even if another person has already withheld the required amount from a payment.
Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT) A foreign partnership or trust that has entered into a withholding or Withholding Foreign Trust agreement with the IRS in which it agrees to assume primary withholding responsibility for all payments that are made to it for its partners, beneficiaries, or owners.

Sec. 17. State Abbreviations

.01 The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields. This table provides state and territory abbreviations.

State Code State Code State Code
Alabama AL Kansas KS No. Mariana Islands MP
Alaska AK Kentucky KY Ohio OH
American Samoa AS Louisiana LA Oklahoma OK
Arizona AZ Maine ME Oregon OR
Arkansas AR Maryland MD Pennsylvania PA
California CA Massachusetts MA Puerto Rico PR
Colorado CO Michigan MI Rhode Island RI
Connecticut CT Minnesota MN South Carolina SC
Delaware DE Mississippi MS South Dakota SD
District of Columbia DC Missouri MO Tennessee TN
Federated States of Micronesia FM Montana MT Utah UT
Florida FL Nebraska NE Vermont VT
Georgia GA Nevada NV Virginia VA
Guam GU New Hampshire NH (U.S.) Virgin Islands VI
Hawaii HI New Jersey NJ Washington WA
Idaho ID New Mexico NM West Virginia WV
Illinois IL New York NY Wisconsin WI
Indiana IN North Carolina NC Wyoming WY
Iowa IA North Dakota ND

.02 When reporting APO/FPO addresses use the following format:

EXAMPLE:
Payee Name PVT Willard J. Doe
Mailing Address Company F, PSC Box 100 167 Infantry REGT
Payee City APO (or FPO)
Payee State AE, AA, or AP*
Payee ZIP Code 098010100
*AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340, and AP for ZIPs 962-966.

Part B. Electronic Filing Specifications

Sec. 1. Background

.01 Information returns filed electronically are received at IRS/MCC via the FIRE (Filing Information Returns Electronically) System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic filing of information returns only. The telephone number for electronic filing is (304-262-2400). Publications and forms are no longer available electronically from MCC. Users needing publications and forms will need to download them from the IRS Website at www.irs.gov or order them by calling 1-800-TAX-FORM (1-800-829-3676). IRS/MCC encourages the sending of test files, especially, when extensive changes have occurred in processing procedures, format, or if you have never filed electronically. See Sec. 5 for testing procedures.

Sec. 2. Advantages of Filing Electronically

.01 Some of the advantages of filing electronically are as follows:

  1. Paperless, no Form 4804 requirements.

  2. Acknowledgment of files received.

  3. Better customer service due to on-line availability of transmitter's files for research purposes.

Sec. 3. General

.01 Electronic filing of Form 1042-S (originals, corrections, and replacements) is offered as an alternative to magnetic media (tape cartridge or diskette) or paper filing, but is not a requirement. Transmitters filing electronically will fulfill the magnetic media requirements for those withholding agents who are required to file magnetically. It may also be used by withholding agents who are under the filing threshold requirement, but would prefer to file their information returns electronically. If the original file was sent magnetically, but IRS/MCC requested a replacement file, the replacement may be transmitted electronically. Also, if the original file was submitted via magnetic media, any corrections may be transmitted electronically.

.02 Files submitted to IRS/MCC electronically must be in standard ASCII code. No magnetic media or paper forms are to be submitted with the same information as the electronically submitted file.

.03 If a request for an extension is approved, transmitters who file electronically will be granted an extension of time to file. Part D, Sec. 1, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.

.04 The formats of the “T”, “W”, “Q”, “C” and “F” Records are the same for electronically filed records as they are for magnetic media, and must be in standard ASCII code. For electronically filed documents, each transmission is considered a separate file; therefore, each transmission must begin with a Transmitter “T” Record and end with an End of Transmission (EOT) “F” Record.

Sec. 4. Electronic Filing Approval Procedure

.01 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned before submitting their files electronically. (Filers who currently have a TCC for magnetic media filing of Form 1042-S, beginning with “22”, will not be assigned a second TCC for electronic filing.) Refer to Part A, Sec. 6, for information on how to obtain a TCC.

.02 Once a TCC is obtained, electronic filers assign their own logon name, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 7.

.03 If a filer is submitting files for more than one TCC, it's not necessary to create a separate logon and password for each TCC.

.04 For all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. Passwords are user assigned at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, if filers forget their password or PIN, call toll-free 1-866-455-7438 for assistance. The FIRE System will require users to change their passwords on a yearly basis.

Note: Passwords are case sensitive.

Sec. 5. Test Files

.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. If filers wish to submit an electronic test file, it must be submitted to IRS/MCC no earlier than January 6, and no later than February 15.

.02 If a filer encounters problems while transmitting the electronic test file, contact IRS/MCC for assistance.

.03 Filers can verify the status of the transmitted test data by connecting to the electronic filing system at 304-262-2400.

.04 Form 4804 is no longer required for test files submitted electronically. See Part B, Sec. 7.

Sec. 6. Electronic Submissions

.01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time by calling us toll-free at 1-866-455-7438.

.02 The FIRE System will be down from December 24 through January 5. This allows IRS/MCC to update its system to reflect current year changes.

.03 Data compression is encouraged when submitting information returns electronically. WinZip and PKZip are acceptable compression packages. UNIX COMPRESS may be acceptable; however, a test file is recommended to verify compatibility. IRS/MCC cannot accept self-extracting zip files or compressed files containing multiple files.

The time required to transmit information returns electronically will vary depending on the modem speed and the type of data compression used, if any. The time required to transmit a file can be reduced by as much as 95 percent by using software compression.

The following are transmission rates achieved in test uploads at MCC using compressed files. The transmission rates will vary depending on the modem speeds.

Transmission Speed in bps 1,000 Records 10,000 Records 100,000 Records
19.2K 34 Sec. 6 Min. 60 Min.
56K 20 Sec. 3 Min. 33 Min.
128K (ISDN) 8 Sec. 1 Min. 10 Min.

.04 Files submitted electronically will be assigned a unique filename by the FIRE System (the users may name files anything they choose from their end). The filename assigned by the FIRE System will consist of submission type [TEST, ORIG (original), CORR (correction), and REPL (replacement)], the filer's TCC and a four-digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 22000, the IRS assigned filename would be ORIG.22000.0001. Record the filename.

.05 If a file was submitted timely and is bad, the filer will receive a letter and listing detailing the reasons a replacement file is needed. The filer will have up to 45 days to transmit the first replacement file, and 30 days thereafter, if additional replacements are necessary.

.06 Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result in duplicate filing. A new file should be sent consisting of only those records that had not previously been submitted.

.07 The TCC (beginning with the numbers “22”) in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise, the file will be considered an error.

Sec. 7. PIN Requirements

.01 The Form 4804 is not required for electronic files. All new users will be prompted to create a PIN consisting of ten numerics when they are establishing their initial logon name and password. All users having existing accounts will already have a PIN assignment from the previous year.

.02 The PIN is required each time you send us a file electronically and is your permission to release the file. If you forget your PIN, please call us toll-free at 1-866-455-7438.

Sec. 8. Electronic Filing Specifications

.01 Connect to the FIRE System by dialing 304-262-2400. This number supports analog connections from 1200bps to 56Kbps or ISDN BRI 128Kbps. The system can be accessed via Dial-up network/web browser (see Part B, Sec. 9) or communications software (see Part B, Sec. 10). The Dial-up network/web browser (point-to-point) will provide an Internet-like look, however, it is not the Internet. If you do not have this capability, a text interface is provided that can be accessed via communication software such as Hyperterminal, Procomm, PCAnywhere, etc.

.02 It is the filer's responsibility to dial back to verify the acceptability of files submitted by checking the File Status area of the system.

Sec. 9. Dial-up Network/Browser Specifications (Web Interface)

.01 Dial-up network settings for Windows 2000 and XP - Disable the LCP extension and Software Compression by going to your Dial-up Networking Properties, Networking and Settings.

.02 When running Norton Internet Security or similar software, you may need to disable this feature if your file transfer does not complete properly.

.03 Before dialing have your TCC and EIN available.

.04 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since most filers use Windows software, the following instructions are based upon Windows 2000. Other versions may vary slightly.

Web-like Interface
Select Programs
Accessories
Communications
Network and Dial-Up Connections
First time connecting with Dial-Up Network (If you have logged on previously, skip to Subsequent Dial-up Network Connections.)
Select “Make new connection”.
Click “Next”.
Select “Dial-Up a private Network”.
Click “Next”.
Enter area code 304 and telephone number 262-2400 and any other special dialing codes you require.
Click “Next”.
Type the name you want to use for this connection.
Click “Finish”.
Normally, a user name and password is not required at this time unless local procedures call for it, therefore, enter blanks.
Click “Properties”.
Click “Networking”.
Click “Settings”.
Disable “LCP extensions” and “Software Compression”.
Click “OK” Click “OK”.
Click “Dial”.
When you receive the message that you have connected to our system, launch your Web Browser (remember, you are not connecting via the Internet — this is a point-to-point connection).
In the URL Address enter http://10.225.224.2 and press ENTER.
Subsequent Dial-Up Network connections
Click “Dial”.
If prompted for user name and password, leave blank unless local procedures require otherwise; click “OK”.
When you receive “Connection Complete”, click “OK”.
Click on your Web Browser (remember, you are not connecting via the Internet).
In the URL Address enter http://10.225.224.2 and press ENTER.
First time connection to The FIRE System (If you have logged on previously, skip to Subsequent Connections to the FIRE System.)
Click “Create New Account”.
Fill out the registration form and click “Submit”.
Enter your logon name (most users logon with their first and last name).
Enter your password (the password is user assigned and must be 8 alpha/numerics, containing at least 1 uppercase, 1 lowercase and 1 numeric). FIRE will force you to change the password once a year.
Complete the online survey by choosing one of the options.
Click “Create”.
If you receive the message “account created”, click “OK”.
Enter your 10-digit self-assigned PIN (Personal Identification Number) and verify.
Click “Submit”.
If you receive the message “Your PIN has been successfully created!”, click “OK”.
Read the bulletin(s) and/or click “Start the FIRE application”.
Subsequent Connections to The FIRE System
Click “Log On”.
Enter your logon name (most users logon with their first and last name).
Enter your password (the password is user assigned and is case sensitive).
At Menu Options:
Click “Information Returns”
Enter your TCC:
Enter your EIN:
Click “Submit”.
The system will then display the company name, address, city, state, ZIP code and phone number. This information will be used to contact or send correspondence (if necessary) regarding this transmission. Update as appropriate and/or Click “Accept”.
Click one of the following:
Original File
Correction File
Test File
Replacement File (if you select this option, select one of the following):
FIRE Replacement (file was originally transmitted on this system) Click file to be replaced
Magnetic Media Replacement File Enter the alpha character from Form 9267, Media Tracking Slip, that was sent with the request for replacement file.
Click “Submit”.
Enter your 10-digit PIN.
Click “Submit”.
Enter the drive/path/filename of the file you want to upload or click “Browse” to locate the file.
Click “Upload”.
When the upload is complete, the screen will display the total bytes received and tell you the name of the file you just uploaded.
If you have more files to upload for that TCC:
Click “File Another?”; otherwise,
Click “Main Menu”.
At the Main Menu:
Click “File Stats”.
Enter your TCC:
Enter your EIN:
Click “Search”.
If “Results” indicate:
“Good” and you agree with the “Count of Payees”, you are finished with this file.
“File Bad” — Correct the errors and timely resubmit the file as a “replacement”.
“Not Yet Processed” — File has been received, but we do not have results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click on Main Menu.
Click “Logoff”.
Close your Web Browser.
IMPORTANT
Go back into your Dial-Up Network and click “hang-up”; otherwise, you may stay connected and incur unnecessary phone charges.

Sec. 10. Communications Software Specifications (Text Interface)

.01 Communications software settings must be:

- No parity- Eight data bits- One stop bit

.02 Terminal Emulation must be VT100.

.03 Before dialing have your TCC and EIN available.

.04 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since most filers use Windows software, the following instructions are based on Windows 2000. Other versions may vary slightly.

Text Interface
Select Programs
Accessories
Communications
HyperTerminal
A box will appear titled “New Connection”.
Enter a name and choose an icon for the connection:
Country Code: United States of America
Area Code: 304
Phone Number: 262-2400
Click “OK”.
(If you need to modify the phone number, click modify, remove the “✓” from use country/region code and area code. Enter the area code, phone numbers and/or any special access codes in the phone number box.)
Click “OK”.
Click “Dial”.
A “Connect” box will appear to show the status.
Once you have connected to the FIRE System, if you do not get a menu within a few seconds, press the ENTER key one time.
Press “1” to connect to the system.
Read the information notice and/or press ENTER to continue.
First Time Logon
When you have connected to the system, enter “new” to create your logon name and password.
Complete the registration information and enter “y” to create account.
Logon Name and Password
Logon Name: Enter a logon name. Most users enter their first and last name as the logon name.
Password: Enter a password (the password is user assigned and must be 8 alpha/numerics, containing at least 1 uppercase, 1 lowercase and 1 numeric). FIRE will force you to change the password once a year.
After entering the password and completing the survey, press ENTER.
Enter your 10-digit self-assigned PIN (Personal Identification Number) and verify. Enter “y” to create the PIN. If successful, you will receive a message that the PIN creation has been completed. Press ENTER.
Read the information notice and/or press ENTER.
Transferring Your Electronic File
From the Main Menu:
Enter “A” for Electronic Filing.
Enter “A” for Forms 1098, 1099, 5498, W-2G, 1042-S, 8027 and Questionable Forms W-4.
Press the Tab key to advance to TCC box; otherwise, enter “E” to exit.
Enter your TCC:
Enter your EIN:
The system will then display the company name, address, city, state, ZIP code and phone number. This information will be used to contact or send correspondence (if necessary) regarding this transmission. If you need to update, enter “n” to correct; otherwise, enter “y” to accept.
Select one of the following:
“A” for an Original file
“B” for a Replacement file
“C” for a Correction file
“D” for a Test file
If you selected “B” for a replacement file, select one of the following:
“A” Replacement files for this system
This option is to replace an original/correction file that was submitted electronically on this system, but was bad and needs to be replaced. Select the file needing replaced.
“B” Magnetic media replacement files
Enter the alpha character from Form 9267, Media Tracking Slip, that was sent with the request for replacement file.
Press ENTER to continue or “e” to exit.
Enter your 10-digit PIN and press ENTER.
Choose one of the following protocols (HyperTerminal is normally set to Zmodem by default. Do not use Zmodem with crash recovery.):
X — Xmodem
Y — Ymodem
Z — Zmodem (Zmodem will normally give you the fastest transfer rate.)
At this point, you must start the upload from your PC.
To send a file:
Go to the HyperTerminal menu bar.
Click on “Transfer”.
Click on “Send File”. (Be sure the protocol selected matches the protocol selected earlier. If Zmodem was selected, set to Zmodem not Zmodem with crash recovery.)
A box will appear titled “Send File”.
Enter the drive/path/filename or click on “Browse” to locate your file.
Click on “Send”.
When the upload is complete, the screen will display the total bytes received and the name IRS assigned to your file.
Press ENTER to continue.
If you have more files to send for the same TCC/EIN, enter “y”; otherwise, enter “n”.
At the Main Menu:
Enter “B” for file status.
Press the Tab key to advance to TCC box; otherwise, enter “E” to exit.
Enter your TCC:
Enter your EIN:
Enter “B” for the current year file results.
Tab to the appropriate file and press ENTER.
If “Results” indicate:
“Good” and you agree with the “Count of Payees”, you are finished with this file.
“File Bad” — Correct the errors and timely resubmit the file as a “replacement”.
“Not Yet Processed” — File has been received, but we do not have results available yet. Please check back in a few days.
Select the desired file for a detailed report of your transmission.
When you are finished, enter “E” from the Main Menu to logoff.
Enter “2” to hang-up.

Sec. 11. Modem Configuration

.01 Hardware features

  1. Enable hardware flow control

  2. Enable modem error control

  3. Enable modem compression

Sec. 12. Common Problems Associated with Electronic Filing

.01 Refer to Part A, for Major Problems Encountered with Form 1042-S electronic/magnetic files.

.02 The following are the major non-format errors associated with electronic filing:

1. Transmitter does not dial back to the electronic system to determine file acceptability.
It is your responsibility to verify file acceptability and, if the file contains errors, you can get an online listing of the errors after 20 business days. Date received and number of payee records are also displayed.
2. Transmitter uses wrong TCC.
Use the TCC assigned for Form 1042-S filing only. This TCC will begin with a “22”.
3. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files.
4. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement or correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (20 business days after file was transmitted). If you do not want us to process the file, you must first contact us toll-free at 1-866-455-7438 to see if this is a possibility. However, this will count as a replacement. (See Part A, Sec. 16, for the definition of replacement.
5. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are only a few changes.
The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.
6. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code.

.03 The following are the most common problems associated with connecting with dial-up networking/web browser:

1. Transmitter is unable to connect to the FIRE System using dial-up networking.

  1. The user name and password should be blank when trying to connect unless it is needed for your system.

  2. Windows 95/98: Disable ‘enable software compression’.

  3. Windows NT/2000: Disable both ‘enable software compression’ and ‘enable PPP/LCP extensions’.

  4. TCP/IP should be the only network protocol that is enabled.(Make sure you are using analog lines rather than digital.)
2. Transmitter is connecting using dial-up networking, but is unable to bring up the URL address using my web browser.

  1. Proxy server should be disabled for a dial-up connection.

  2. Using a modem option should be selected.

  3. The home page should either display http://10.225.224.2 or be set to ‘about:blank’.

  4. The security level should be set at medium.

  5. The option ‘enable software compression’ should be disabled under Dial-Up Networking.
3. Transmitter clicks on ‘start the FIRE application’, but the logon screen is displayed again.
Your browser must be set to receive ‘cookies’.
4. Transmitter is getting a menu when connecting with dial-up networking.
The option ‘pop-up a terminal window’ should be disabled.
5. Transmitter cannot find the browse button to upload file.
If using Internet Explorer, you must have version 4.0 or higher. If using Netscape Navigator, it must be version 2.0 or higher.
6. The line is busy when dialed.
The volume of filers accessing the FIRE System peaks during the last weeks and days of February and March. If you wait to download your files until these peak times, you may receive a busy signal. If you do, please keep trying and make sure you have dialed the correct number, 304-262-2400, and used the proper number to access an outside line (e.g. 8 or 9). Also, some companies require an access code for long distance dialing. Contacting the Customer Service Section will not expedite your access to the FIRE System. We encourage you to prepare and download your files during less busy times in February and March.
7. Transmitter is receiving the error message “Remote PPP Peer Not Responding”.
Disable ‘enable PPP/LCP Extensions’ in Dial-Up Networking.

.04 The following are the most common problems associated with connecting with hyperterminal:

1. Transmitter is unable to connect using hyperterminal.

  1. 1. If you need a number such as an 8 or a 9 to access an outside line, make sure it is present.

  2. 2. Set the terminal emulation to VT100.

  3. 3. Try lowering the modem speed.

  4. 4. Turn the modem off and then back on to reset it.

Make sure you are using analog lines rather than digital.
2. Transmitter is getting the message ‘annex command line interpreter’.
Disconnect and try again. You may need to lower the modem speed if this happens several times in a row.
3. When trying to logon, the cursor is not in the correct box, or the menus are distorted.
Check the terminal emulation. It must be set to VT100. Also, verify that the data bits are set at 8, the stop bit is set at 1 and parity is set at None.
4. Transmitter was able to connect and the menu is displayed, but is unable to type anything.
Scroll lock cannot be turned on.
5. When transmitter connects, the menus keep scrolling and display garbage characters.
Make sure ‘Use error control’ and ‘Compress data’ are enabled under the Advanced Connection Settings.
6. Transmitter receives message saying ‘bad data packet’ when the file is transmitting. What does this mean?
Your modem is having problems sending the data, so it is re-trying to send it. Normally, if the transfer does not abort, the file will be sent successfully.

Part C. Magnetic Media Specifications

Sec. 1. General

.01 The specifications contained in this part of the Revenue Procedure define the required format and content of the records to be included in the electronic/magnetic media file. Do not deviate from this format.

.02 Transmitters must be consistent in the use of recording modes and density on files. If the media does not meet these specifications, IRS/MCC will request a replacement file. Filers are encouraged to submit a test prior to submitting the actual file. Contact IRS/MCC for further information toll-free at 1-866-455-7438.

.03 Regardless of the type of media used or if returns are filed electronically, the record length must be 780 positions.

Sec. 2. Tape Cartridge Specifications

.01 In most instances, IRS/MCC can process tape cartridges that meet the following specifications:

  1. Must be IBM 3480, 3490, 3490E, 3590, 3590E or AS400 compatible.

  2. Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:

    1. Tape cartridges will be -inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-inch in dimension.

    2. Magnetic tape will be chromium dioxide particle based -inch tape.

    3. Cartridges must be 18-track, 36-track, 128-track, or 256-track parallel (See Note).

    4. Cartridges will contain 37,871 CPI or 75,742 CPI (characters per inch).

    5. Mode will be full function.

    6. The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.

    7. Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) may be used.

.02 The tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:

  1. A block must not exceed 23,400 tape positions.

  2. All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 780.

  3. Records may not span blocks.

.03 Tape cartridges may be labeled or unlabeled.

.04 For the purposes of this Revenue Procedure, the following must be used:

  • Tape Mark:

  1. Signifies the physical end of the recording on tape.

  2. For even parity, use BCD configuration 001111 (8421).

  3. May follow the header label and precede and/or follow the trailer label.

Note: Filers should indicate on the external media label and transmittal Form 4804 whether the cartridge is 18-track, 36-track, 128-track or 256-track.

Sec. 3. 3-Inch Diskette Specifications

.01 To be compatible, a diskette file must meet the following specifications:

  1. 3-inches in diameter.

  2. Data must be recorded in standard ASCII code.

  3. Records must be a fixed length of 780 bytes per record.

  4. Delimiter character commas (,) must not be used.

  5. Positions 779 and 780 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if applicable.

  6. Filename of 1042TAX must be used. Do not enter any other data in this field. If a file will consist of more than one diskette, the filename 1042TAX will contain a three-digit extension. This extension will indicate the sequence of the diskettes within the file. For example, if the file consists of three diskettes, the first diskette will be named 1042TAX.001, the second will be 1042TAX.002, and the third will be 1042TAX.003. The first diskette, 1042TAX.001 will begin with a “T” Record and the third diskette, 1042TAX.003 will have an “F” Record at the end of the file.

  7. A diskette will not contain multiple files as defined in Part A, Section 16. A file may have only ONE Transmitter “T” Record.

  8. Failure to comply with instructions will result in IRS/MCC requesting a replacement file.

  9. Diskettes must meet one of the following specifications:

Capacity Tracks Sides/Density Sector Size
1.44 mb 96tpi hd 512
1.44 mb 135tpi hd 512

.02 IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous data follows the End of Transmission “F” Record, IRS/MCC will request a replacement file.

.03 IRS/MCC will only accept 3-inch diskettes created using MS-DOS.

Notes: IRS no longer has the capability to process non-MS-DOS compatible diskettes. 3-inch diskettes created on a System 36 or AS400 are not acceptable.

.04 Transmitters should check diskettes for viruses before submitting it to IRS/MCC.

Sec. 4. Transmitter “T” Record

.01 This record identifies the entity preparing and transmitting the file. The transmitter and the withholding agent may be the same, but they need not be.

.02 The first record of a file MUST be a Transmitter “T” Record (preceded only by header labels). The “T” Record must appear on each tape and cartridge; otherwise a replacement file may be requested.

.03 The “T” Record is a fixed length of 780 positions.

.04 All alpha characters entered in the “T” Record must be upper case.

Note 1: For all fields marked Required, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request correct information. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated media position(s) and for the indicated length. All records have a fixed length of 780 positions.

Note 2: A copy of the current Instructions for Form 1042-S for this revision of the Publication 1187 is included at the end of this publication. These instructions should be used for the proper coding of each field in this record where applicable. The instructions are updated each year as required. Since Publication 1187 may not be revised every year, be sure to use the most current instructions.

Record Name: Transmitter “T” Record
FieldPosition Field Title Length Description and Remarks
1 Record Type 1 Required. Enter “T.”
2-5 Tax Year 4 Required. Enter year for which income and withholding are being reported.
6-14 Transmitter's Taxpayer Identification Number (TIN) 9 Required. Enter the Taxpayer Identification Number of the Transmitter. This can be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), Employer Identification Number (EIN) or Qualified Intermediary Number (QI-EIN). DO NOT ENTER blanks, hyphens or alpha characters. A TIN consisting of all the same digits (e.g., 111111111) is not acceptable.
15-54 Transmitter's Name 40 Required. Enter name of transmitter of file. Abbreviate if necessary to fit 40-character limit. Omit punctuation if possible. Left-justify and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example: å = A, æ = A, = U, Ø = O, = N, etc.
55-94 Transmitter's Address 40 Required. Enter full mailing address of the transmitter. This will include number, street, and apartment or suite number (P.O. Box can be used if mail is not delivered to street address). Abbreviate as needed to fit 40-character limit. Omit punctuation if possible. Left-justify and blank fill.
95-114 City 20 Required. Enter the city or town (or other locality name) of transmitter. If applicable, enter APO or FPO only. Left-justify and blank fill.
115-116 State Code 2 Required if U.S. Transmitter. Enter only the two-alpha State Code. DO NOT spell out the state name. See State Code Table Part A, Sec. 17.
117-118 Province Code 2 Required if Foreign Country Code is “CA” (Canada). Enter only the two-alpha character Province Code as shown in the Province Code table. DO NOT spell out the Province Name. If foreign country other than Canada, blank fill.
Province Code Province
AB Alberta
BC British Columbia
LB Labrador
MB Manitoba
NB New Brunswick
NF Newfoundland
NS Nova Scotia
NT Northwest Territories
NU Nunavut
ON Ontario
PE Prince Edward Island
QC Quebec
SK Saskatchewan
YK Yukon Territory
119-120 Country Code 2 Required if Foreign Transmitter. If Country Code is present, State Code field MUST be blank. Enter only the two-alpha Country Code from the Country Code table. DO NOT spell out the Country Name.
Note 1: COUNTRY CODES: The list of country codes provided in the current Instructions for Form 1042-S includes all internationally recognized country codes and must be used to ensure the proper coding of the Country Code field. This list is updated each year as required. Do not enter U.S. in the Country Code field.
121-129 Postal or ZIP Code 9 Required if U.S. address. Enter up to nine numeric characters for all U.S. addresses (including territories, possessions and APO/FPO).
Conditional for foreign addresses. Enter the alpha/numeric foreign postal code. Left-justify and blank fill the remaining positions. DO NOT use hyphens.
130-169 Contact Name 40 Required. Enter the name of the person to contact if any questions should arise with the transmission.
170-189 Contact Telephone Number 20 Required. Enter the contact person's telephone number, and extension, if applicable. If foreign, provide appropriate codes for overseas calls. Left-justify.
190-194 Transmitter Control Code (TCC) 5 Required. Enter the five-character alpha/numeric TCC assigned ONLY for Form 1042-S reporting. (The first two numbers will always be 22).
195-198 Test Indicator 4 Required if this is a test file. Enter the word “TEST”. Otherwise enter blanks.
199-778 Reserved 580 Blank fill.
779-780 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return line feed (CR/LF) characters.
Transmitter “T” Record Layout
Record Type Tax Year Transmitter's TIN Transmitter's Name Transmitter's Address City State Code Province Code
1 2-5 6-14 15-54 55-94 95-114 115-116 117-118
Country Code Postal or ZIP Code Contact Name Contact Telephone Number TCC Test Indicator Reserved Blank or Carriage Return Line Feed
119-120 121-129 130-169 170-189 190-194 195-198 199-778 779-780

Sec. 5. Withholding Agent “W” Record

.01 The “W” Record identifies the Withholding Agent.

.02 Enter a “W” Record after the initial “T” Record on the file, followed by the Recipient “Q” Records, and a Reconciliation “C” Record. Do not report for a withholding agent if there are no corresponding Recipient “Q” records.

.03 Several “W” Records for different Withholding Agents may appear on the same Transmitter's File.

.04 Each “W” Record is a fixed length of 780 positions.

.05 All alpha characters entered in the “W” Record must be upper case.

Note 1: For all fields marked Required, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, your file may not process correctly. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated media position(s) and for the indicated length. All records have a fixed length of 780 positions.

Note 2: A copy of the current Instructions for Form 1042-S for this revision of the Publication 1187 is included at the end of this publication. These instructions should be used for the proper coding of each field in this record where applicable. The list of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instructions are updated each year as required. Since Publication 1187 may not be revised every year, be sure to use the most current instructions.

Record Name: Withholding Agent “W” Record
FieldPositions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter “W”.
2 Return Type Indicator 1 Required. Enter the one position value below to identify whether the record is Original, Void or Corrected. Do not enter a blank or alpha character.
Acceptable Values are:
• 0 (Zero) = Original
• 1 = Void
• 2 = Corrected
3 Pro Rata Basis Reporting 1 Required. Enter the one position value below to identify if reporting on a Pro Rata Basis.
Acceptable Values are:
• 0 (Zero) = Not Pro Rata
• 1 = Pro Rata Basis Reporting
4-12 Withholding Agent's EIN 9 Required. Enter the nine-digit Employer Identification Number of the Withholding Agent. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. Do NOT enter the recipient's TIN in this field.
Note: See current Instructions for Form 1042-S to determine when a Qualified Intermediary must provide its QI-EIN in this field.
13 Withholding Agent's EIN Indicator 1 Required. Enter the Withholding Agent's EIN indicator from the following values: • 1 = EIN• 2 = QI-EIN
Note: Use EIN indicator 2 only if the Withholding Agent's EIN begins with “98” AND the Withholding Agent's City, State and Country Code fields indicate that the Withholding Agent is not a U.S. withholding agent.
14-53 Withholding Agent's Name Line-1 40 Required. Enter the Withholding Agent's Name as established when filing for the EIN or QI-EIN which appears in positions 4-12 of the “W” Record. Left-justify and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example: å = A, æ = A, = U, Ø = O, = N, etc.
54-93 Withholding Agent's Name Line-2 40 Enter supplementary withholding agent's name information; otherwise enter blanks. Use this line for additional names (e.g., partners or joint owners), for trade names, stage names, aliases or titles. Also use this line for “care of” or “via”. Valid characters are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,) and the percent (%). The percent [% (used as “in care of”)] is valid in the first position only.
94-133 Withholding Agent's Name Line-3 40 See above.
134-173 Withholding Agent's Street Line-1 40 Required. Enter the mailing address of the withholding agent. Street address should include number, street, and apartment or suite number (or P.O. Box if mail is not delivered to street address). Abbreviate as needed. Left-justify and blank fill.
174-213 Withholding Agent's Street Line-2 40 Enter supplementary withholding agent street address information. Otherwise blank fill.
214-253 Withholding Agent's City 40 Required. Enter the city or town (or other locality name). Enter APO or FPO only if applicable. Do not enter a foreign postal code in the city field. Left-justify and blank fill
254-255 Withholding Agent's State Code 2 Required if Withholding Agent has a U.S. address. Enter the two-character State Code abbreviation. If not a U.S. state, territory or APO/FPO identifiers, blank fill. Do not use any of the two character Country Codes in the State Code Field.
Note 1: If the withholding agent has a U.S. address, leave the country code in positions 258-259 blank.
256-257 Withholding Agent's Province Code 2 Required if Foreign Country Code is “CA” (Canada). Enter only the two-alpha character Province Code as shown in the Province Code Table. See “T” record positions 117-118 for Province Code Table. DO NOT spell out the Province Name. If foreign country other than Canada, blank fill.
258-259 Withholding Agent's Country Code 2 Required if QI or NQI or other foreign withholding agent. Enter only the two-alpha Country Code from the Country Code Table. DO NOT spell out the Country Name.
Note 1: COUNTRY CODES: The list of country codes provided in the current Instructions for Form 1042-S includes all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field. This list is updated each year as required. Do not enter U.S. in the Country Code field.
260-268 Postal or ZIP Code 9 Required if U.S. address. Enter up to nine numeric characters for all U.S. addresses (including territories, possessions and APO/FPO).Conditional for foreign addresses. Enter the alpha/numeric foreign postal code. DO NOT use hyphens or blanks within the Postal Code. Left-justify and blank fill the remaining positions.
269-272 Tax Year 4 Required. Enter the four-digit year of the calendar year for which income and withholding are being reported. All recipient “Q” Records must report payments for this year only. Different tax years may not appear on the same file.
273-292 Contact Phone Number and Extension 20 Required. Enter the telephone number of a person to contact regarding electronic or magnetic files. Omit hyphens. If no extension is available, left-justify and fill unused positions with blanks. If foreign, provide appropriate codes for overseas call.
293 Final Return Indicator 1 Required. Enter the one position value below to indicate whether you will be filing Forms 1042-S in the future.
• 0 (Zero) = will be filing
• 1 = will not be filing
294-778 Reserved 485 Blank fill.
779-780 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return line feed characters (CR/LF).
Withholding Agent “W” Record Layout
Record Type ReturnType Indicator Pro Rata Basis Reporting Withholding Agent's EIN Withholding Agent's EIN Indicator Withholding Agent's Name Line 1 Withholding Agent's Name Line 2
1 2 3 4-12 13 14-53 54-93
Withholding Agent's Name Line 3 Withholding Agent's Street-1 Withholding Agent's Street-2 Withholding Agent's City Withholding Agent's State Code Withholding Agent's Province Code Withholding Agent's Country Code
94-133 134-173 174-213 214-253 254-255 256-257 258-259
Postal or ZIP Code Tax Year Contact Phone Number and Extension Final Return Indicator Reserved Blank or Carriage Return Line Feed
260-268 269-272 273-292 293 294-778 779-780

Sec. 6. Recipient “Q” Record

.01 The “Q” Record contains name and address information for the Recipient of Income, Non-Qualified Intermediary or Flow-Through Entity if appropriate, Payer, and all data concerning the income paid and tax withheld that is required to be reported under U.S. law. Each Recipient “Q” Record is treated as if it were a separate Form 1042-S.

.02 Since the “Q” Record is restricted to one type of income and one tax rate, under certain circumstances it may be necessary to submit more than one “Q” Record for the same recipient. Failure to provide multiple Recipient “Q” Records when necessary may generate math computation errors during processing. This will result in IRS contacting you for correct information.

.03 Following are some of the circumstances when more than one “Q” Record for a recipient would be required:

  1. Different types of income. For example, Recipient X derived income from Capital Gains (Income Code 09) and Industrial Royalties (Income Code 10). A separate “Q” Record must be reported for each Income Code, providing Gross Income Paid and U.S. Federal Tax Withheld pertaining to that Income Code.

  2. Change in Country Code during the year. For example, the Withholding Agent received notification via Form W-8BEN that the recipient's country of residence for tax purposes changed from country X to country Y. A separate “Q” Record must be reported for each Country Code providing Gross Income Paid, Tax Rate, U.S. Federal Tax Withheld and Exemption Code, if any. The amounts reported must be based on each country.

  3. Change in a country's tax treaty rate during the year. For example, effective April 1, country X changes its tax treaty rate from 10% to 20%. A separate “Q” Record must be reported for each of the tax rates. Provide the Gross Income Paid, Tax Rate, and U.S. Federal Tax Withheld under each tax rate.

.04 All recipient “Q” Records for a particular Withholding Agent must be written after the corresponding Withholding Agent “W” Record, followed by a Reconciliation “C” Record, and before the “W” Record for another Withholding Agent begins.

.05 All alpha characters entered in the “Q” Record must be upper case.

.06 Report income and tax withheld in whole dollars only. Round up or down as appropriate. DO NOT enter cents.

Note 1: For all fields marked Required, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request the correct information. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated media position(s) and for the indicated length. All records have a fixed length of 780 positions.

Note 2: A copy of the current Instructions for Form 1042-S for this revision of the Publication 1187 is included at the end of this publication. These instructions should be used for the proper coding of each field in this record where applicable. The list of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instructions are updated each year as required. Since Publication 1187 may not be revised every year, be sure to use the most current instructions.

Record Name: Recipient “Q” Record
FieldPositions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter “Q”.
2 Return Type Indicator 1 Required. Enter the one position value below to identify whether the record is Original, Void or Corrected. Values are:
• 0 (Zero) = Original
• 1 = Void
• 2 = Corrected
3 Pro Rata Basis Reporting 1 Required. Enter the one position value below to identify whether reporting Pro Rata Basis. Values are:
• 0 (Zero) = Not Pro Rata
• 1 = Pro Rata Basis Reporting
4-5 Income Code 2 Required. Enter the two-position value EXACTLY as it appears from the income code table. The Income Code must accurately reflect the type of income paid. DO NOT enter blanks or 00 (zeroes).
Note: Refer to the current Instructions for Form 1042-S for more information.
6-17 Gross Income 12 Required. Enter the gross income amount in whole dollars only , rounding to the nearest dollar (do not enter cents). For example report $600.75 as 000000000601. An income amount of zero cannot be shown. Numeric only, right-justify and zero fill.
Note: Do Not report negative amounts in any amount field.
18-29 Withholding Allowance 12 Used with Income Codes 15 through 19 ONLY. Enter the withholding allowance amount in whole dollars only, rounding to the nearest dollar (do not enter cents). Numeric only, right-justify and zero fill. Otherwise enter blanks.
30-41 Net Income 12 Required if Dollar Amount is Entered in Withholding Allowance Field. Enter the net income in whole dollars only, rounding to the nearest dollar (do not enter cents). An amount other than zero must be shown. Numeric only, right-justify and zero fill. Otherwise enter blanks.
42-45 Tax Rate 4 Required. Enter the correct Tax Rate applicable to the income in gross income field or net income field, as appropriate. Enter the Tax Rate as a 2-digit whole number and 2-digit decimal (e.g. Enter 39.6% as 3960, 15% as 1500 or 6% as 0600). See Note below.
Note: The correct Tax Rate must be entered, even if withholding was at a lesser rate. See the current Instructions for Form 1042-S.
46-47 Exemption Code 2 Required. Read Carefully.• If the tax rate entered is 0%, enter the appropriate exemption code “01” through “09” from the current Instructions for Form 1042-S.• If the tax rate entered is 1% through 30%, enter “00”.• If the tax rate entered is 31% or higher, blank fill. DO NOT enter “00”.See the current Instructions for Form 1042-S for circumstances under which Exemption Code “99” must be used.
Note: If an incorrect amount of tax was withheld, report the amount that was actually withheld and use the correct tax rate in field positions 42-45.
48-59 U.S. Tax Withheld 12 Required. Enter the U.S. Federal tax withheld amount in whole dollars, rounding to the nearest dollar (do not enter cents). For example, report $600.25 as 000000000600). Right-justify and zero fill.
60-71 Amount Repaid 12 This field should be completed only if: • you repaid a recipient an amount that was over-withheld and you are going to reimburse yourself by reducing, by the amount of tax actually repaid, the amount of any deposit made for a payment period in the calendar year following calendar year of withholding. Otherwise, enter blanks.
72-91 Recipient Account Number 20 Enter the account number assigned by the withholding agent to the recipient. Do not enter the recipient's U.S. or foreign TIN. If account numbers are NOT assigned, then blank fill. This field may contain numeric, alpha characters, blanks or hyphens. Left-justify and blank fill.
92-93 Recipient Code 2 Required. Enter the appropriate Recipient Code. Refer to the list of appropriate codes in the current Instructions for Form 1042-S. No other codes or values are valid.
Note: If recipient code “20” is used then Recipient's Name Line-1 must be “Unknown” and Recipient's Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.
94-133 Recipient's Name Line-1 40 Required. Provide the complete name of the recipient. If the recipient has a U.S. TIN, enter the name as established when applying for the TIN. If recipient code “20” is used then “UNKNOWN” must be entered and Recipient's Name Lines 2 and 3 must be blank. See current Instructions for Form 1042-S for specifics on “Unknown Recipient” and “Withholding Rate Pool”. Valid characters are alpha, numeric, ampersand (&), hyphen (-), comma (,), or blank. Left-justify and blank fill.
Note 1: A Non-Qualified Intermediary (NQI) can NEVER be entered as the recipient.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example: å = A, æ = A, = U, Ø = O, = N, etc.
134-173 Recipient's Name Line-2 40 Enter supplementary recipient name information including titles; otherwise enter blanks. Use this line for additional names (e.g., partners or joint owners), for trade names, stage names, aliases or titles. Also use this line for “care of”, “Attn.” or “via”. Valid characters are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,), and the percent (%). The percent [% (use as “in care of”)] is valid in the first position only.
174-213 Recipient's Name Line-3 40 See above.
214-253 Recipient's Street Line-1 40 Required. Enter the mailing address of the recipient. Street address should include number, street, apartment, or suite number (or P.O. Box if mail is not delivered to street address). Abbreviate as needed. Valid characters are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,), and the percent (%). Do not use street address fields for “Attn” lines, use name line fields. Left-justify and blank fill.
254-293 Recipient's Street Line-2 40 Enter supplementary recipient street address information. If a P.O. Box is used in addition to a street address enter it here; otherwise blank fill.
294-333 Recipient's City 40 Required. Enter the city or town (or other locality name). Enter APO or FPO only, if applicable. Do not enter a foreign postal code in the city field. Left-justify and blank fill.
334-335 Recipient's State 2 Required if U.S. address. Enter the two-character State Code abbreviation. If no U.S. state, territory or APO/FPO identifier is applicable then blank fill. Do not use any of the two character Country Codes in the State Code Field.
Note: If the recipient has a U.S. address, leave the country code in positions 338-339 blank.
336-337 Recipient's Province Code 2 Required if Foreign Country Code is “CA” (Canada). Enter only the two-alpha character Province Code as shown in the Province Code Table. See “T” record positions 117-118 for Province Code Table. DO NOT spell out the Province Name. If foreign country other than Canada, blank fill.
338-339 Recipient's Country Code 2 Required if the recipient has a foreign address. Enter the two-character Country Code abbreviation.
Note 1: If the state code is entered in positions 334-335, leave this field blank.
Note 2: COUNTRY CODES: The list of country codes provided in the current Instructions for Form 1042-S includes all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field. This list is updated each year as required.
Note 3: Enter “UC” (unknown country) only if the payment is to an unknown recipient. If you are making a payment to a QI or QI withholding rate pool, enter the country code of the QI.
340-348 Postal or ZIP Code 9 Enter up to nine numeric characters for all U.S. addresses (including territories, possessions and APO/FPO). For foreign addresses enter the alpha/numeric foreign postal code, if applicable. Enter this code in the left most position and blank fill the remaining positions. DO NOT use hyphens or blanks between numbers or letters (e.g. if the postal code is written as A6B 3C5 input as A6B3C5.) Left-justify.
349-357 Recipient's U.S. TIN 9 Required. Enter the recipient's nine-digit U.S. Taxpayer Identification Number (TIN). DO NOT enter hyphens or alpha characters. If TIN is not required under regulations, blank fill.
Note: U.S. TINs are now required for most recipients. See current Instructions for Form 1042-S.
358 Recipient's U.S. TIN Type 1 Required. Enter the recipient's U.S. TIN type indicator from the following values:
• 0 = No TIN required• 1 = SSN/ITIN• 2 = EIN• 3 = QI-EIN
See current Instructions for Form 1042-S for when a TIN is not required.
359-398 Recipient's Country of Residence for Tax Purposes 40 Required. Enter the complete name of the recipient's country of residence for tax purposes in which the recipient claims residency under that country's tax law, whether or not you are applying a tax treaty benefit to this payment.
399-400 Recipient's Country of Residence Code for Tax Purposes 2 Required. Enter the two-character Country Code for which the recipient is a resident for tax purposes and on which the tax treaty benefits are based, whether or not you are applying a tax treaty benefit to this payment. The rate of tax withheld is determined by this code.
Note: Do not enter U.S. in the Country Code field. Enter “OC” (other country) only when the country of residence does not appear on the list or the payment is made to an international organization.
401-440 NQI/FLW-THR Name Line-1 40 Provide the complete name of the NQI/FLW-THR Entity. It is very important that the complete name of the NQI/FLW-THR entity be provided. Valid characters are alpha, numeric, ampersand (&), hyphen (-), comma (,), or blank. Left-justify and blank fill.
441-480 NQI/FLW-THR Name Line-2 40 Enter supplementary information; otherwise enter blanks. Use this line for additional names (e.g., partners or joint owners), for trade names, stage names, aliases or titles. Also use this line for “care of” or “via”. Valid characters are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,), and the percent (%). The percent [% (used as “in care of”)] is valid in the first position only.
481-520 NQI/FLW-THR NameLine-3 40 See above.
521-522 Reserved 2 Enter blanks.
523-562 NQI/FLW-THR Street Line-1 40 Enter the mailing address of the NQI/FLW-THR entity. Street address should include number, street, apartment, or suite number (or P.O. Box if mail is not delivered to street address). Abbreviate as needed. Left-justify and blank fill.
563-602 NQI/FLW-THR Street Line-2 40 Enter supplementary NQI/FLW-THR entity street address information; otherwise, blank fill.
603-642 NQI/FLW-THR City 40 Enter the city or town (or other locality name). Left-justify and blank fill.
643-644 Reserved 2 Enter blanks.
645-646 NQI/FLW-THR Province Code 2 Enter the two-alpha character Province Code abbreviation, if applicable. See “T” record positions 117-118.
647-648 NQI/FLW-THR Country Code 2 Enter the two-character Country Code abbreviation, where the NQI/FLW-THR is located.
649-657 NQI/FLW-THR Postal Code 9 Enter the alpha/numeric foreign postal code. Enter this code in the left most position and blank fill the remaining positions. DO NOT use hyphens or blanks between numbers or letters. (e.g. if the postal code written as A6B 3C5 input as A6B3C5.) Left-justify.
658-666 NQI/FLW-THR U.S. TIN 9 Enter the NQI/FLW-THR nine-digit U.S. Taxpayer Identification Number (TIN). Do NOT enter hyphens or alpha characters.
Note: All NQI/FLW-THR fields are REQUIRED if the NQI/FLW-THR entity is involved in the payment structure.
667-706 Payer's Name 40 Enter the name of the Payer of Income if different from the Withholding Agent. Abbreviate as needed. If Withholding Agent and Payer are the same, blank fill.
707-715 Payer's U.S. TIN 9 Enter the Payer's U.S. Taxpayer Identification Number if there is an entry in the Payer Name Field; otherwise leave blank.
716-727 State Income Tax Withheld 12 If State Tax has been withheld, enter that amount, in whole dollars (do not enter cents). Right-justify and zero fill. If no entry, zero fill.
728-737 Payer's State Tax Number 10 Enter the employer's state I.D. number assigned by the state.
738-739 State Code 2 Enter the two-character State Code abbreviation.
740-760 Special Data Entries 21 This field may be used for the filer's own purposes, (e.g., Do Not Mail). If this field is not used, enter blanks.
761-778 Reserved 18 Enter blanks.
779-780 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return line feed (CR/LF) characters.
Recipient “Q” Record Layout
Record Type Return Type Indicator Pro RataBasis Reporting Income Code Gross Income Withholding Allowance Net Income Tax Rate Exemption Code
1 2 3 4-5 6-17 18-29 30-41 42-45 46-47
U.S. Tax Withheld Amount Repaid Recipient Account Number Recipient Code Recipient's Name Line 1 Recipient's Name Line 2 Recipient's Name Line 3 Recipient's Street Line 1
48-59 60-71 72-91 92-93 94-133 134-173 174-213 214-253
Recipient's Street Line 2 Recipient's City Recipient's State Recipient's ProvinceCode Recipient's Country Code Postal or ZIP Code Recipient's U.S. TIN Recipient's U.S. TIN Type
254-293 294-333 334-335 336-337 338-339 340-348 349-357 358
Recipient'sCountry of Residence for Tax Purposes Recipient'sCountry of Residence Codefor Tax Purposes NQI/FLW-THR Name Line 1 NQI/FLW-THR Name Line 2 NQI/FLW-THR Name Line 3 Reserved
359-398 399-400 401-440 441-480 481-520 521-522
NQI/FLW-THR Street Line 1 NQI/FLW-THR Street Line 2 NQI/FLW-THR City Reserved NQI/FLW-THR Province Code
523-562 563-602 603-642 643-644 645-646
NQI/FLW-THR Country Code NQI/FLW-THR Postal Code NQI/FLW-THR U.S. TIN Payer's Name Payer's U.S. TIN State Income Tax Withheld Payer's State Tax Number
647-648 649-657 658-666 667-706 707-715 716-727 728-737
State Code Special Data Entries Reserved Blank or Carriage Return Line Feed
738-739 740-760 761-778 779-780

Sec. 7 Reconciliation “C” Record

.01 The “C” Record is a fixed record length of 780 positions and all positions listed are required. The “C” Record is a summary of the number of “Q” Records for each Withholding Agent, Gross Amount Paid, and Total U.S. Tax Withheld.

.02 This record will be written after the last “Q” Record filed for a given withholding agent. For each “W” Record and group of “Q” Records on the file, there must be a corresponding “C” Record.

.03 All alpha characters entered in the “C” Record must be upper case.

Record Name: Reconciliation “C” Record
FieldPositions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter “C”.
2-9 Total “Q” Records 8 Required. Enter the total number of “Q” Records for this withholding agent. Right-justify and zero fill. Do not enter all zeros. For example, 53 “Q” records are entered as 00000053. See Part A, Sec. 4, Filing Requirements.
10-15 Blank 6 Enter blanks.
16-30 Total Gross Amount Paid 15 Required. Enter the total gross income amount in whole dollars (do not enter cents). For example report $600.00 as 000000000600. An income amount other than zero must be shown. Right-justify and zero fill.
31-45 Total U.S. Tax Withheld 15 Required. Enter the total U.S. Federal tax withheld amount in whole dollars (do not enter cents). For example report $600.00 as 000000000600. Right-justify and zero fill.
46-778 Reserved 733 Blank fill.
779-780 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return line feed (CR/LF) characters.
Reconciliation “C” Record Layout
Record Type Total “Q” Records Blank Total GrossAmount Paid Total U.S. Tax Withheld Reserved Blank or CarriageReturn Line Feed
1 2-9 10-15 16-30 31-45 46-778 779-780

Sec. 8. End of Transmission “F” Record

.01 The “F” Record is a fixed record length of 780 positions and all positions listed are required. The “F” Record is a summary of the number of withholding agents and media count in the entire file.

.02 This record will be written after the last “C” Record of the entire file. End the file with an End of Transmission “F” Record. No data will be read after the “F” Record. Only a “C” Record may precede the “F” Record. The “F” Record may only be followed by a tape mark, a trailer label or a combination of both.

.03 All alpha characters entered in the “F” Record must be upper case.

Record Name: End of Transmission “F” Record
FieldPositions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter “F”.
2-4 Withholding Agent Count 3 Required. Enter the total number of withholding agents on this file. This count must be the same as the total number of “W” records. Right-justify and zero fill.
5-7 Media Count 3 Required. Enter the total number of media for this transmission. Right-justify and zero fill.
8-778 Reserved 771 Blank fill.
779-780 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return line feed (CR/LF) characters.
End of Transmission “F” Record Layout
Record Type Withholding Agent Count Media Count Reserved Blank or Carriage Return Line Feed
1 2-4 5-7 8-778 779-780

Part D. Extensions of Time and Waivers

Sec. 1. General — Extensions

.01 An extension of time to file may be requested for Form1042-S.

.02 Submit Form 8809, Request for Extension of Time To File Information Returns, to IRS/MCC at the address listed in .08 of this section. This form may be used to request an extension of time to file Form 1042-S submitted on paper, electronically or magnetically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to use, i.e., electronically and/or magnetically.

.03 To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the request will be denied. (See Part A, Sec. 9.) If requesting an extension of time to file several types of forms, use one Form 8809; however, Form 8809 or file must be postmarked no later than the earliest due date. For example, if requesting an extension of time to file both Forms 1099-INT and 1042-S, submit Form 8809 on or before March 1, 2004.

.04 As soon as it is apparent that a 30-day extension of time to file is needed, an extension request should be submitted. It will take a minimum of 30 days for IRS/MCC to respond to an extension request. Generally, IRS/MCC does not begin processing extension requests until January. Extension requests received prior to January are input on a first come, first serve basis.

.05 Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional or necessary information may be resubmitted within 20 days.

.06 Requesting an extension of time for multiple withholding agents (50 or less) may be done by submitting Form 8809 and attaching a list of the withholding agents names and associated TINs. The listing must be attached to ensure an extension is recorded for all withholding agents. Form 8809 may be computer-generated or photocopied. Be sure to use the most recently updated version and include all the pertinent information.

.07 Requests for an extension of time to file for more than 50 withholding agents are required to be submitted electronically or magnetically. IRS encourages requests for 10 to 50 withholding agents to be filed electronically or magnetically. (See Sec. 3, for the record layout.) The request may be filed electronically, on tape cartridges, and 3-inch diskettes.

.08 All requests for an extension of time filed on Form 8809 or magnetic media should be sent using the following address:

IRS-Martinsburg Computing Center Information Reporting Program Attn: Extension of Time Coordinator 240 Murall Drive Kearneysville, WV 25430
Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in processing Extension of Time (EOT) requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.

.09 Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns, and delivered by United States mail to IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing” rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 9, for more information on PDSs. For requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC will be used as the filing date.

.10 Transmitters requesting an extension of time for multiple withholding agents will receive one approval letter, accompanied by a list of withholding agents covered under that approval.

.11 If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in cases of extreme hardship or catastrophic event. If requesting a second 30-day extension of time, submit the information return files as soon as prepared. Do not wait for MCC's response to your second extension request.

.12 If an extension request is approved, the approval letter should be kept on file. DO NOT send the approval letter or copy of the approval letter to IRS/MCC with the magnetic media file or to the Philadelphia Service Center where the paper Forms 1042-S are filed.

.13 Request an extension for only one tax year.

.14 The extension request must be signed by the withholding agents or a person who is duly authorized to sign a return, statement or other document for the withholding agents.

.15 Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully read and follow the instructions on the back of Form 8809.

.16 Form 8809 may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). The form is also available on the IRS Website at www.irs.gov. A copy of Form 8809 is also provided in the back of Publication 1187.

Sec. 2. Specifications for Electronic Filing or Magnetic Media Extensions of Time

.01 The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted electronically or magnetically. Also included are the instructions for the information that is to be entered in the record. Filers are advised to read this section in its entirety to ensure proper filing.

.02 If a filer does not have an IRS/MCC assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information Returns Electronically/Magnetically, must be submitted to obtain a TCC. This number must be used to submit an extension request electronically/magnetically. (See Part A, Sec. 6.)

.03 For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for Extension of Time To File Information Returns, in the same package as the corresponding media or fax it to 304-264-5602. For extension requests filed electronically, the transmitter must fax Form 8809 the same day the transmission is made.

.04 Transmitters submitting an extension of time electronically or magnetically should not submit a list of withholding agents names and TINs with Form 8809 since this information is included on the electronic or magnetic file. However, Line 6 of Form 8809 must be completed with the total number of records included on the electronic file or magnetic media.

.05 Do not submit extension requests filed on magnetic media before January 1, or electronically before January 6.

.06 Each piece of magnetic media must have an external media label containing the following information:

  1. Transmitter name

  2. Transmitter Control Code (TCC)

  3. Tax year

  4. The words “Extension of Time”

  5. Record count

.07 Electronic Filing, Tape Cartridge, and 3-inch Diskette specifications for extensions are the same as the specifications for filing of information returns. (See Part B, or C for specific technical information.)

Sec. 3. Record Layout — Extension of Time

.01 Positions 6 through 188 of the following record should contain information about the payer for whom the extension of time to file is being requested. Do not enter transmitter information in these fields. Only one TCC may be present in a file.

Record Layout for Extension of Time
FieldPositions Field Title Length Description and Remarks
1-5 TransmitterControl Code 5 Required. Enter the five-digit Transmitter Control Code (TCC) issued by IRS. Only one TCC per file is acceptable.
6-14 Withholding Agent's TIN 9 Required. Must be the valid nine-digit TIN assigned to the withholding agent. Do not enter blanks, hyphens or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. For foreign entities that are not required to have a TIN, this field may be blank; however, the Foreign Entity Indicator, position 187, must be set to “X.”
15-54 Withholding Agent's Name 40 Required. Enter the name of the withholding agent whose TIN appears in positions 6-14. Left-justify information and fill unused positions with blanks.
55-94 Second Withholding Agent's Name 40 If additional space is needed this field may be used to continue name line information (e.g., c/o First National Bank); otherwise, enter blanks.
95-134 Withholding Agent's Address 40 Required. Enter the withholding agent's address. Street address should include number, street, apartment or suite number (or P.O. Box if mail is not delivered to a street address).
135-174 Withholding Agent's City 40 Required. Enter withholding agent's city, town, or post office.
Note: For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country.
175-176 Withholdinggent's State 2 Required. Enter the withholding agent's valid U.S. Postal Service state abbreviation. (Refer to Part A, Sec. 16.)
177-185 Withholding Agent's ZIP Code 9 Required. Enter withholding agent's ZIP Code. If using a five-digit ZIP Code, left-justify information and fill unused positions with blanks.
186 Document Indicator 1 Required. Enter the appropriate document code that indicates the form for which you are requesting an extension of time.
Code Document 4 1042-S
187 Foreign Entity Indicator 1 Enter “X” if the payer is a foreign entity.
188 Recipient Request Indicator 1 Enter “X” if the extension request is to furnish statements to the recipients of the information return.
189-198 Blank 10 Enter blanks.
199-200 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return/line feed (CR/LF) characters.
Extension of Time Record Layout
Transmitter Control Code Withholding Agent's TIN Withholding Agent's Name Second Withholding Agent's Name WithholdingAgent's Address WithholdingAgent's City
1-5 6-14 15-54 55-94 95-134 135-174
Withholding Agent's State Withholding Agent's ZIP Code Document Indicator Foreign Entity Indicator Recipient Request Indicator Blank Blank or CR/LF
175-176 177-185 186 187 188 189-198 199-200

Sec. 4. Extension of Time for Recipient Copies of Information Returns

.01 Request an extension of time to furnish the statements to recipients of Form1042-S by submitting a letter to IRS/MCC at the address listed in Part D, Sec. 1.08. The letter should contain the following information:

  1. Withholding Agent's name

  2. TIN

  3. Address

  4. Type of return

  5. Specify that the extension request is to provide statements to recipients

  6. Reason for delay

  7. Signature of withholding agent or duly authorized person.

.02 Requests for an extension of time to furnish statements to recipients of Form1042-S are not automatically approved; however, if approved, generally an extension will allow a maximum of 30 additional days from the due date. The request must be postmarked by the date on which the statements are due to the recipients.

.03 Generally, only the withholding agent may sign the letter requesting the extension for recipient copies. A transmitter must have a contractual agreement with the withholding agents to submit extension requests on their behalf. This should be stated in your letter of request for recipient copy extensions. If you are requesting an extension for multiple withholding agents electronically or magnetically, you must use the format specifications in Sec. 3. The Transmitter Control Code (TCC) is not required for recipient's requests.

Sec. 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media

.01 If a withholding agent is required to file on magnetic media but fails to do so (or fails to file electronically in lieu of magnetic media filing) and does not have an approved waiver on record, the withholding agent will be subject to a penalty of $50 per return in excess of 250. (For penalty information, refer to the Penalty Section of the General Instructions for Form 1042-S.)

.02 If withholding agents are required to file original or corrected returns on magnetic media, but such filing would create an undue hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media, to IRS/MCC. Form 8508 can be obtained on the IRS Website at www.irs.gov or by calling toll-free 1-800-829-3676.

.03 Even though a withholding agent may submit as many as 249 corrections on paper, IRS encourages electronic or magnetic filing of corrections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically or magnetically. However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered under this waiver.

.04 Generally, only the withholding agent may sign Form 8508. A transmitter may sign if given power of attorney; however, a letter signed by the payer stating this fact must be attached to Form 8508.

.05 A transmitter must submit a separate Form 8508 for each withholding agent. Do not submit a list of withholding agents.

.06 All information requested on Form 8508 must be provided to IRS for the request to be processed.

.07 The waiver, if approved, will provide exemption from the magnetic media filing requirement for the current tax year only. Withholding agents may not apply for a waiver for more than one tax year at a time; application must be made each year a waiver is necessary.

.08 Form 8508 may be photocopied or computer-generated as long as it contains all the information requested on the original form.

.09 Filers are encouraged to submit Form 8508 to IRS/MCC at least 45 days before the due date of the returns. Generally, IRS/MCC does not process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve basis.

.10 All requests for a waiver should be sent using the following address:

IRS-Martinsburg Computing Center Information Reporting Program 240 Murall Drive Kearneysville, WV 25430

.11 Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth in the regulations under section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/MCC to respond to a waiver request.

.12 If a waiver request is approved, keep the approval letter on file. DO NOT send a copy of the approved waiver to the Philadelphia Service Center.

.13 An approved waiver only applies to the requirement for filing Form 1042-S electronically/magnetically. The payer must still timely file information returns on the official IRS paper forms or an acceptable substitute form with the Philadelphia Service Center.

Part IV. Items of General Interest

Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations

Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may not knowingly aid or abet another person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify persons to whom these restrictions apply, the Director, Office of Professional Responsibility will announce in the Internal Revenue Bulletin their names, their city and state, their professional designation, the effective date of disciplinary action, and the period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks.

Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been disbarred from practice before the Internal Revenue Service:

Name Location Designation Date
Loy, Michael F. Pittsburgh, KS CPA July 23, 2003

Consent Suspensions From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Location Designation Date
Gillis, Robert F. Jacksonville, FL Enrolled Agent July 1, 2003 to January 31, 2004
Ziedins, Aivars Castle Rock, CO Enrolled Agent Indefinite from July 1, 2003
A. N. Hebesha Visalia, CA Enrolled Agent Indefinite from July 11, 2003
Stafford, Robert M. Allston, MA CPA Indefinite from July 14, 2003
Carnahan, Larry K. Ashland, KY Attorney Indefinite from July 18, 2003
McAlarney, Nancy A. Kissimmee, FL Enrolled Agent Indefinite from July 24, 2003
Rahman, Ernest Melville, NY Enrolled Agent Indefinite from July 31, 2003
Oleksy, Dennis L. Cary, IL Enrolled Agent Indefinite from August 12, 2003
Witti, Mary E. Boulder City, NV Enrolled Agent Indefinite from September 1, 2003
Lau, Willie Howell, NJ Enrolled Agent Indefinite from September 1, 2003
Couch, Leslie L. Kihei, HI Enrolled Agent Indefinite from September 5, 2003
Khoudary, Nicholas East Brunswick, NJ Enrolled Agent Indefinite from September 15, 2003.
Solomon, Dorothy Los Angeles, CA Enrolled Agent Indefinite from October 6, 2003
McMahon, Angela Toms River, NJ Enrolled Agent Indefinite from October 20, 2003
Lee, Chun Hyong Lakewood, WA CPA Indefinite from October 22, 2003

Expedited Suspensions From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, the Director, Office of Professional Responsibility, is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date the expedited proceeding is instituted (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause or (2) has been convicted of certain crimes.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:

Name Location Designation Date
Daniels, Mario Flint, MI CPA Indefinite from September 4, 2003
Hertz, Kevin McAllen, TX CPA Indefinite from October 1, 2003
Roselli, Antonio Topsfield, MA CPA Indefinite from October 17, 2003
Moran, Maxine C. San Clemente, CA CPA Indefinite from October 17, 2003
Muscio, Richard J. Solana Beach, CA CPA Indefinite from October 17, 2003
Yates, James L. LaPlata, MD CPA Indefinite from October 21, 2003

Censure Issued by Consent

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent, or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

The following individuals have consented to the issuance of a Censure:

Name Location Designation Date
Haynes, Gwenivar L. Ellenwood, GA Enrolled Agent August 1, 2003
Ritchie, Donald Milton, MA Enrolled Agent September 3, 2003
Bagley, Haywood Vista, CA Enrolled Agent September 4, 2003
Book, Robert L. Plymouth, MN Enrolled Agent September 15, 2003

Announcement 2003-72

Foundations Status of Certain Organizations

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:

Org. Name City State
ABN Museum, Inc., Fort Wayne IN
Affordable Homes 4-U, Toms River NJ
African-American Student Union of the Harvard Business School, Boston MA
Agency for Educational Reform, Lincoln RI
AHEPA-Penelope 120, Inc., Peabody MA
Akron Neighborhoods United, Inc., Akron OH
Alameda County Leather Corp., Castro Valley CA
American Friend of Zichron Yosef, Inc., Chicago IL
American Indian Preservation Fund, Santa Rosa CA
American Wish Society, Frametown WV
AmericanYoung Peoples School for the Arts, Portland ME
Anaheim Institute, Anaheim CA
Angelina Bar Foundation, Lufkin TX
Archway Human Services, Inc., Atco NJ
Archway Therapeutic Riding Academy, Inc., Atco NJ
Armenian Summer Games, Inc., Moraga CA
Asociacion Hondurena De Massachusetts, Inc., Malden MA
Assabet Valley Education Foundation, Inc., Marlboro MA
Association of Ibajaynons USA, Inc., Cerritos CA
Audelia Road Library Friends, Dallas TX
Autism Program Development Association, Inc., Oak Lawn IL
Back Office of New York, Inc., New York NY
Bay Club, Inc., Baytown TX
Bay View Citizens for Social Justice, Inc., Cheriton VA
Bethanys Children Foundation, Inc., Lake Placid NY
Bethlehem Township Education Foundation, Asbury NJ
Bicycle Pavillion, Inc., Amherst MA
Blankets With Love International, Inc., Flushing NY
Boston 2000, Inc., Boston MA
Boys and Girls Club of Havana, Havana FL
Breaking Barriers, Inc., Long Branch NJ
Bridge of Life Foundation, Rialto CA
Bright Horizons Foundation, Jenison MI
Build, Inc., Conshohocken PA
Burma Chinese Association of New York, Inc., New York NY
Cadence Dance Project, Inc., Bristol RI
California Bicycle Coalition Education Fund, Sacramento CA
Cambodian American Association of Dallas, Dallas TX
Canine Helpmates, Inc., Jackson MS
Capital Assessments, Inc., Albany NY
Capital City Quilters Guild, Juneau AK
Career Development and Youth Service, Inc., Bronx NY
Carrick Hockey Club, Pittsburgh PA
Carter Homes, Inc., Fayetteville NC
Cathedral City Mountains Conservancy, Cathedral City CA
Cave Run Development Corporation, Owingsville KY
Center for Church Reform, Washington DC
Center for Disability Rights and Education, Peru IN
Center for Diversified Human Services, Inc., Rockville MD
Center for Performing & Creative Arts Education, Inc., Pittsford NY
Center for Safe Driving, Grapevine TX
Chaparral High School Education Foundation, Temecula CA
Charlestown N H Rotary Foundation, Inc., Charlestown NH
Chester Educational Endowment, Media PA
Childrens Bridge, Inc., Paterson NJ
Childrens International Experimental Learning Organization, Incorporated, West Palm Beach FL
Chiron Foundation, St. Paul MN
Christmas in April Elkhart, Elkhart IN
Christmas in April Manhattan, Inc., New York NY
City of Roses Music Heritage Association, Cape Girardeau MO
Clark Montessori School Foundation, Inc., Cincinnati OH
Cleveland Chamber Symphony Council, Inc., Durango CO
Cobb County Court Appointed Special Advocates, Inc., Roswell GA
Coeur Dalene Little League, Inc., Coeur D Alene ID
Community Advocates in Developmental Disabilities, Inc., Los Angeles CA
Community Connections of Southwest Michigan, Benton Harbor MI
Community Health Awareness Team, Cumberland ME
Community Housing Council, Palm Desert CA
Community Work Partners, Incorporated, Ellwood City PA
Compassion Net, Inc., Ontario CA
Concerned Grannies, Inc., New York NY
Consolidated Resources for Aid & Relief, West Indies
Crain Court Leadership Center, Guntersville AL
Creating Pride of California, Costa Mesa CA
Creative Steps, Inc., Philadelphia PA
Cross Cultures Community Center, Inc., Temple Hills MD
Crown Point Tigers, Inc., Crown Point IN
Cyberhood Foundation, Philadelphia PA
Daniel A. Payne Community Development Foundation, Charleston SC
Danville Community Education Foundation, Inc., Danville IN
Deaf Women United San Diego Chapter, San Diego CA
Desoto Bass Courts Resident Council, Inc., Dayton OH
Diaspora Arts Coalition, Inc., Miami FL
Dignity-Northern Virginia, Arlington VA
Directions of Rhode Island, Providence RI
Dominican Community Service Center, Inc., New York NY
Double D Equine Rescue, Dettel PA
Drug Action of North Carolina, Inc., Raleigh NC
East Tip Middle School Booster Club, Lafayette IN
Eastern Wind Symphony, Inc., West Trenton NJ
ECO-Essays, Inc., W. Haven CT
Edgewood Parent as Partners in Education, Warsaw IN
El Cajon Police Swat Officers Association, Santee CA
El Cajon Valley Lions Foundation, Inc., El Cajon CA
Episcopal Campus Foundation at Columbia, New York NY
Equine Sanctuary, Cheyenne WY
Fairburn Community and Historical Society, Fairburn SD
Family Connection of Macon and Bibb County, Inc., Macon GA
Famine Ship, Ltd, New York NY
Filtering Facts, Lake Oswego OR
Finger Lakes Foundation for Educational Advancement, Inc., Romulus NY
Floridan Resource Conservation & Development Council, Deland FL
Flying Eagle International, Inc., Fayetteville GA
For the Kids Foundation of East Islip, Inc., Great River NY
Fort Worth Community Health Center, Fort Worth TX
Fortis Foundation, Cincinnati OH
Fortitude Leadership Achievement Motivation Merit Excellent, Inc., Brooklyn NY
Foundation for the Education of Children of Agricultural Workers, San Diego CA
Fountain City Foster Parents Assoc. of Muscogee County Georgia, Columbus GA
Freemasons Hall, Inc., Indianapolis IN
Friends of Academy Charter High School, Inc., Little Silver NJ
Friends of Baseball, Euclid OH
Friends of Burtch-Udall Homestead Corporation, Quechee VT
Friends of Calla Charter School, Inc., Piscataway NJ
Friends of Lilly Library, Florence MA
Friends of Terrapin Creek, Inc., Piedmont AL
Fugee Outreach Nutrition, Inc., Memphis TN
Futures for Youth, Seattle WA
Gateway Youth Training of America, Long Beach CA
Georgia Civic Education League, Atlanta GA
Gesher Institute, Inc., Miami FL
Gods Kingdom, San Diego CA
Good Community Alliance, Inc., Tampa FL
Greater Delaware Valley Council for Mentoring, Philadelphia PA
Greater Emmanuel Development Corporation, New York NY
Greenwich Village Middle School PTA, New York NY
Guadalupe Social Center Community Development Corporation, Dallas TX
Habitat for Humanity International, Inc., Ligonier PA
Hadassah Associates of Dayton Foundation, Dayton OH
Haitan Americans for Civic Action Haca, Roslindale MA
Hamayon, Inc., Monsey NY
Helpers Corps, Hemet CA
Helping Hand, Ezel KY
Hidden Valley Fire Rescue, Annapolis MO
High School Martial Arts Association, Philadelphia PA
Highland Midget Wrestling Association, Inc., Blackwood NJ
Hispanic Business Economic Development Corporation, Tustin CA
Hispanic Genealogical and Historical Society of Santa Clara, San Jose CA
HKPC, Inc., St. Petersburg FL
Hong Kong Baptist University Alumni Association of Southern California, Monterey Park CA
Hopewell Community Development and Housing Corporation, Hopewell VA
Housing Works Food Services Corp., New York NY
Housing Works, Inc., Charlotte NC
Humans Helping Humans, Inc., Avenel NJ
Hush Outreach, Inglewood CA
IGWT Corporation, Alhambra CA
I J Alumni Association N E, Inc., Long Island City NY
Individual Advancement Management, Dallas TX
Inner-City Education Fund, Inc., Morrisville PA
Inner-City Truth Center, New Stanton PA
Insight Foundation, Inc., Camden NJ
Institute for Medical Ethics and Halacha, Inc., New York NY
Institute for the Art & Science of Transpersonal Healing, Inc., Amesbury MA
Institute for the Development of Disabled Americans Corp., New York NY
Institute for the Sacred Performing Arts, Manhattan CA
Interamerican Association of Pediatric Otolaryngology, Inc., Wilmington DE
International Academy of Sports Vision, Inc., Harrisburg PA
International Canine Care and Rescue Foundation, Inc., Hoboken NJ
Italian American Federation of the Bronx and Westchester, Bronx NY
Jewish Education Resource Center for the Learning Disabled, Piedmont CA
Journey, Inc., Cottondale AL
Just Ultimate Motivative Provider Services, Inc., Orangeburg SC
J W Reason Elementary Parent Teacher Organization, Hilliard OH
Katie B. Jackson Development Corporation, Inc., Philadelphia PA
Kede Youth Foundation, Chicago IL
Keep Lowell Beautiful, Inc., Lowell MA
Kids N Need Coalition, San Diego CA
Kiwanis Club of Cumming Georgia Foundation, Inc., Cumming GA
Kiwanis Club of Houston Intercontinental Texas Foundation, Houston TX
Laboratory Company Dance, Inc., Pittsburgh PA
Lafayette Lions Club Charitable Tr, Lafayette IN
Lander Valley Community Service Club, Lander WY
Lanesborough Volunteer Firemens Association, Inc., Lanesborough MA
Last House Association, San Diego CA
Latina Lawyers Bar Association, Los Angeles CA
Lawyers Performance Ensemble, Inc., Dublin OH
Leadership Spencer County, Santa Claus IN
Legal Resource Center, Inc., Jamaica Plain MA
Lightning Diving, Saint Charles MO
Lincoln Elementary School Parent Teacher Organization, Emmaus PA
Literacy Education for Adults in Peach L E A P, Inc., Fort Valley GA
Madis Safe Haven, Inc., Davie FL
Marble Manor Resident Council, Las Vegas NV
Massachusetts Immunization Action Partnership, Inc., Boston MA
Medical Ctr Radiology Grp Education and Philanthropic Foundation, Inc., Orlando FL
Metropolitan Educational Theatre Network, Inc., a Delaware Corp., San Diego CA
Michigan Veterans Action Coalition, Inc., Grand Rapids MI
Michigan Womens Health Advocacy Network, W. Bloomfield MI
Mill Brook Valley Group, Inc., Corcord MA
Mineola Garden City Rotary Club Charitable Tr, Garden City NY
Minor League Players Institute, Chicago IL
Missions of Mercy, Pontiac MI
MIT Group for Research on the Undergraduate Psychological Exp., Boston MA
Mexico Academy Educational Foundation, Mexico NY
Moffat County Partners, Craig CO
Mon Valley Community Television, Inc., Charleroi PA
Monarch Diamond Club, Marysville OH
Moorefield Middle School Parent Teacher Organization, Moorefield WV
MSAD 31 PTO, W. Enfield ME
National Center for Jewish Cultural Arts, Inc., Coral Spring FL
National Foundation for Strategic Bladder Research, Ridgefield CT
National Intercollegiate Flying Association, Cleveland MS
Natives Shareholders Coalition, Inc., Anchorage AK
N E Place Adolescent Program, Inc., Silver Spring MD
NEA-South Bend Teacher Memorial Scholarship Fund, Inc., South Bend IN
Neighborcare, Inc., Norcross GA
Neighborhood Watch of America, Sacramento CA
Network for Congregational Development, Chester PA
Nevada Deaf Resources Center Foundation, Las Vegas NV
New City Life Foundation, Los Angeles CA
New Visions for Romania, Norwood MA
New York-NASP Foundation, Inc., New York NY
New York Tax Study Group, Inc., New York NY
New York Demolay, Inc., Utica NY
No Strings Attached Foundation, Inc., New York NY
Ocean Echo San Diego, Lemon Grove CA
Omega Development Corporation, Chicago IL
Omega Point Project, Carbondale IL
On-Track Ministries, Inc., Waskon TX
Orchestra Parents United for Students, Mooresville IN
Our Own Place, Inc., Rochester NY
Outreach With Love, Inc., Atlanta GA
Pacific Coast Events Foundation, Oceanside CA
Pacific Peace Foundation, S. Orange NJ
Palm Desert Middle School Band Boosters, Palm Desert CA
Palm Harbor Recreation League, Inc., Palm Harbor FL
Parent Connection, Chicago IL
Parent-Teacher Organization of Wilson Hill Elementary School, Worthington OH
Passaic County Bar Foundation, Paterson NJ
Patricia Dooley Foundation Ltd, Riverside CT
Paxton Youth Sports, Inc., Worcester MA
Pennsylvania State Association of County Fairs, Pittsburgh PA
Philippine Caring & Sharing Foundation, Inc., Crystal Lake IL
Poway Valley Gymnastics Booster Club, Poway CA
POW-MIA All Wars, Inc., Richfield OH
Premier Soccer Club of Evansville, Inc., Evansville IN
Primrose Hill School Parent Teacher Organization, Barrington RI
Professional Ski Instructors of America-Alaska, Anchorage AK
Progressive Residents Organization of the Housing Authority of Quitma, Quitman GA
PTA PS24, Brooklyn NY
Push for the Needy Foundation, Dover OH
Ralph Martin Greater Egg Harbor Regional Education Foundation, Inc., Mays Landing NJ
Ralston Mercy Douglas House, Philadelphia PA
Reading & Language Development Institute, Inc., Marstons Mls MA
Remember, Inc., Jersey City NJ
Research Nurse Association, Inc., Wellesley MA
Restoration Capital Fund, Inc., Brooklyn NY
Rhinos Select Roller Hockey Club, Warrenton MO
Richard R. Green Institute for Teaching and Learning, Minneapolis MN
Ridgefield Girls Initiative, Inc., Ridgefield CT
River Valley Information Center, Rumford ME
Riverflow, Inc., Chicago IL
Riverfront Area Ministry, Inc., Marcus Hook PA
Rotary Club of East Aurora, Inc., East Aurora NY
Rudolphy-Mercy-Douglas Home for the Blind, Philadelphia PA
S & P Foundation, San Ramon CA
Sam Estees Estate Resident Council, Canton MS
Samaritan Ministries, Inc., Pocomoke City MD
Samata Sarana USA, Inc., New Rochelle NY
San Bernardino County Safety Employees Association Education, San Bernardino CA
San Diego Police Historical Association, San Diego CA
San Diego World Life, San Diego CA
San Gabriel Valley Basketball Club, Inc., Temple City CA
San Mateo Police Activities League, San Mateo CA
Sands of Time Dance Company, Inc., Jamaica NY
Sandy Hook Academy, Inc., Fort Hancock NJ
Sankofa Institute Incorporated, Bloomfield CT
Santiago High School Marching Cavaliers Booster Association, Garden Grove CA
Save the Neighborhoods, Providence RI
Schenectady City School District Educational Foundation, Inc., Schenectady NY
Scouts to London, Helena MT
Sea Star Global Foundation, Allen TX
Senior Orphans of Polk County, Inc., Lakeland FL
Senior Services Corporation, Inc., Quincy MA
Sensible Alternative Family Environments for Children, Mira Loma CA
Shalom International Mission Association, Monrovia CA
Shepherd Mountain Foundation, Inc., Sugar Land TX
Silhouettes of the World, Inc., Lynn Haven FL
Sing Out Proud Brooklyn, Inc., New York NY
Single Parent Foundation, Freeport ME
South Dakota EMS Instructor-Coordinator Educators, Pierre SD
Southern Alliance for the Nutritional Enrichment of Tuscaloo S A F-T-N E T, Inc., Tuscaloosa AL
Southern Colorado River Development Company, Somerton AZ
Southwest R O C K S, Inc., Berea OH
Spiritual Awakening Mission, Oakland CA
St. Lukes Saturday School, Inc., New York NY
Starbase International, Inc., Tulsa OK
Stepping Stones Learning Center, Inc., San Bernardino CA
Stewart Community Development Corp., Bridgeport CT
Suffolk Youth Enhancement Program, Inc., Greenlawn NY
Sullivan County Chamber of Commerce Foundation, Inc., Monticello NY
Sumter Green, Inc., Sumter SC
Sustainable Aquatic Resources Center, St. Louis MO
Taconic Opera, Inc., Peekskill NY
Tahoe Senior Plaza, Inc., Pleasanton CA
Tampa Repertory Ballet, Inc., Land O Lakes FL
Teaching and Learning Center, Inc., Santa Rosa CA
Teal Sound, Inc., Jacksonville FL
Teddy Pendergrass Education-Occupation Alliance for the Disabled, Philadelphia PA
Ten Talents Charitable Gift Fund, Belmont MA
Theater Catalyst, Inc., Philadelphia PA
Theatre for Social Change, Eugene OR
Thornton Foundation, Inc., Charleston WV
Thurston County Fastpitch Association, Olympia WA
TLC Play and Learn Campus, Inc., Fairhaven MA
Touchdowns for Charity, Inc., Madison WI
Treatment Resources and Education for Animals in Temporary Shelters, Tallahassee FL
Tribury Rotary Club Foundation, Inc., Middlebury CT
Union of Bosnian War Veterans, Santa Clara CA
United States Emergency Assistance Command, Inc., Jeffersonville IN
United Way Services of Geauga County, Inc., Chardon OH
Upper Manhattan Minority Urban Development Corp., New York NY
Urban Visions, Inc., Philadelphia PA
Urbank Dove, Inc., New York NY
US Virgin ISS Congress of Parents Teachers & Students Association, St. Thomas VI
Vermont Alliance for Assistive Technology, Montpelier VT
Virginia Bullets Baseball Club, Richmond VA
Waldorf School Parent Council, Lexington MA
Waller Road School PTA, Tacoma WA
Walstons Adult Nurtuing Center, Inc., Tarboro NC
Warren V. Musser Young Scholars Fund, Inc., Philadelphia PA
Washington Crossing Reenactors Society, Newtown PA
Waterford Coalition for Youth, Waterford MI
Weed and Seed of Richmond, Inc., Richmond VA
Wesley Union Community Development Corp., Harrisburg PA
West Chester Symphony, West Chester OH
West Orange People in Partnership, Inc., Winter Garden FL
Wheelchairs & Assistance for the Disabled International, Inc., Union City NJ
Wholehealth Library & Resource Center, Melrose FL
Witches Dungeon, Inc., Bristol CT
Woodridge Civic Fund, Washington DC
Worker for Christ, Inc., San Diego CA
Wyoming Arts, Inc., New York NY
Young Latinos in Enterprise, Chicago IL
Young YE Nursery School, Inc., Los Angeles CA
Youth Baseball, Inc., Harlingen TX
Youth Underground, Inc., Weston FL

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Announcement 2003-73

Request for Applications to Participate in the 2004 IRS Individual e-file Partnership Program

The Stakeholder Partnerships, Education and Communication (SPEC) function within the Internal Revenue Service (IRS) is continuing its efforts to establish IRS e-file partnerships with various entities. The IRS is seeking non-monetary e-file partnerships for Filing Season 2004. No applications for funding (monetary compensation) will be considered. A commercial business, non-profit organization, state government or local government may submit applications. Applications are not solicited from other Federal government agencies. The program is an annual program and covers the period January 2004 through October 15, 2004. All prior year partners must reapply for Filing Season 2004.

BACKGROUND

The IRS Restructuring and Reform Act of 1998 (RRA 98) requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services. As a result of RRA 98, the IRS enters into non-monetary partnerships with businesses to offer low cost income tax preparation and electronic filing for qualified taxpayers.

Continued opportunities for growth in electronic tax administration are evident. For Filing Season 2003, the IRS received 53 million electronically filed returns, an increase of 13% over the previous year. Visit the IRS web site, www.irs.gov, for the most current results from market research on individual taxpayers, including demographic data and psychographics studies. This research includes attitudinal surveys, customer satisfaction surveys, Public Service communications tracking studies and any focus group results.

The IRS accepts most forms and schedules for electronic filing. Visit the IRS web site for a complete listing of accepted forms and schedules.

FILING SEASON 2004

For Filing Season 2004, the IRS will focus on the 1040 series income tax returns covering “IRS e-file Using a Tax Preparer” and “IRS e-file Using a Personal Computer.” Additional emphasis is being placed on the following features: “Self-Select Personal Identification Number (PIN) for e-file; “Using e-file for Federal/State Returns”, and “Electronic Payment Options” for balance due and estimated payment options.

A major area of emphasis is to reach those taxpayers who continue to file computer prepared paper returns (v-code). Research indicates that the number of v-code returns continues to increase (76% of all v-code returns are prepared by paid preparers). Emphasis should be placed on converting v-code filers to electronically file their returns through the marketing and promotion of the benefits of e-file. We encourage Participants to reach the first-time filer population. IRS research indicates that this segment of the population continues to lag behind other segments of the population that e-file. In addition, research indicates that e-file is still lagging in the self-prepared simple segment. Pending the passage of legislation, Participants are encouraged to offer the April 30 due date extension to e-file.

The IRS expects all accepted partners to aggressively market, promote and offer e-file products and services through October 15, 2004. The IRS will supply the partners with the Filing Season and post-April 15 e-file campaign message(s), as they become available, to target additional qualified taxpayers, i.e., extensions, military returns, etc. For additional information on the various e-file programs, features, and market research, visit our web site at www.irs.gov.

Participants will receive hyperlinks from the IRS web site — IRS.gov — to the Participant's web site. Potential Participants may request links for the following categories:

  • IRS e-file Partners for Taxpayers

  • IRS e-file Partners for Tax Professionals

  • IRS e-file Partners for Financial Institutions/Employers

  • IRS e-file Partners for Credit Card Payment Options.

PARTICIPATION STANDARDS & REQUIREMENTS

Participants will abide to the following standards and requirements, if applicable:

  • The Participant (Electronic Return Originator, Intermediate Service Provider, Software Developer, and Transmitter) must be in good standing with the IRS, comply with the e-file requirements stated in the IRS Revenue Procedure 2000-31, Publications 1345 and 1345A, 26 U.S.C. 7216, U.S.C. 6103, and pass the annual Suitability and Participants Acceptance Testing (PATS) conducted by the IRS.

  • The Participant will offer their products and services to filers of the 1040 Series returns, including complex returns, balance due returns, Federal/State returns, and 1040EZ returns. The Participant is encouraged to reach first-time filers and convert v-coders to IRS e-file. The Participant will offer a variety of e-file features including the Self-Select PIN, Electronic Payment Options, Federal/State e-file, Direct Deposit of Refunds, etc.

  • The Participant will aggressively market, promote and offer e-file services through October 15, 2004. The Participant is encouraged to use the current Filing Season e-file marketing key messages developed by the IRS. In addition, the Participant is encouraged to use the post-April 15 e-file campaign messages and other promotional tools, as they become available, to target qualified taxpayers (i.e., extensions, military returns, etc.).

  • The Participant is encouraged to offer the April 30 due date extension for e-file, upon passage of authorizing legislation.

  • The Participant will be permitted only one (1) hyperlink on the IRS e-file Partners Page per category:

    • IRS e-file Partners for Taxpayer

    • IRS e-file Partners for Tax Professionals

    • IRS e-file Partners for Financial Institutions/Employers

    • IRS e-file Partners for Electronic Payment Options.

  • The Participant will provide the IRS with a description (not to exceed 350 characters including spaces) for each hyperlink placed on the IRS e-file Partners Page. The hyperlink description may describe multiple offers/services.

  • The Participant will not have a URL(s) containing the word “IRS.”

  • The Participant will be required to supply the IRS with a link to their web site no less than five (5) business days before the site is expected to go live, and additional days if possible. All sites must be examined before they can be posted on the IRS e-file Partners Page. The purpose of the review is to ensure each Participant's web site complies with the standards and requirements set forth in this document.

  • The Participant will place the IRS e-file logo on its web site. The e-file logo and guidelines can be downloaded from www.irs.gov.

  • The Participant will have a link(s) to the IRS web site, www.irs.gov, from its web site.

  • The Participant will be required to prove and display third-party certifications for the privacy/security/authenticity of its online service. The Participant's web site should display the third-party certification seal. Examples of third-party certifications are those received from VeriSign, Thawte, Truste, etc.

  • The Participant's web site will not contain inappropriate content. Further, the Participant will ensure that all online advertising and hyperlinks posted on its web site neither promote nor link to inappropriate content.

  • The Participant will clearly disclose its customer service support options (including associated fees, if any) and privacy policy on its web site.

  • The Participant will disclose limitations in the forms and schedules that are likely to be needed to support their offerings. The Participant should display a listing of the forms and schedules that will be offered on its web site.

  • The Participant will clearly disclose on its web site the States that their software supports.

  • The Participant is permitted to offer commercial products and services consistent with obtaining the positive consent of the user as described in 26 U.S.C. 7616 before offering fee-based products and services not related to tax preparation.

  • The Participant will include a feature in their tax preparation software that will “time out” the session after no changes are made for a period of time consistent with best practices approved by privacy seal certification programs.

  • The Participant, upon learning of an inappropriate disclosure of a taxpayer's return information to a member of the public, such as another taxpayer or other unauthorized party in the course of providing e-file services as a result of their hyperlink on the IRS e-file Partners Page, will immediately notify the IRS of this disclosure and then shut down its program immediately.

  • The Participant will submit written notification (e.g., email) to the IRS of changes, additions and deletions to URLs, link descriptions, etc.

  • The Participant will submit Performance Reports to the IRS Point of Contact by May 30, 2004, covering Filing Season activity, and by November 15, 2004, covering post Filing Season activity. The reports will cover information such as e-file statistics, web site activity and anything else the IRS deems necessary. The IRS Point of Contact will provide written reporting instructions and requirements to accepted participants.

PERFORMANCE STANDARDS

  • The IRS will have the accepted participant's hyperlink(s) available on the IRS web site for the start of electronic filing, subject to the participant's passing of the annual Suitability, PATS testing, and web site review. Hyperlinks will remain on the IRS e-file Partners Page through October 15, 2004, or later, at the discretion of the IRS.

  • The IRS will rotate on a daily basis the hyperlinks that exist on the IRS e-file Partners Page.

  • The IRS may establish a link from the IRS e-file Partners Page to the Free File web page.

  • The IRS will accept, if appropriate, the Participant's written request for changes/additions/deletions to a URL, link description, etc.

  • The IRS has a right to review the Participant's web site(s) at any time to ensure that participation requirements are met.

  • The IRS will not endorse specific offerings or products, but will promote the IRS e-file Partners Page. A “Site Disclaimer” will exist on the IRS web site before the user enters the Participant's web site.

PARTICIPATION TERMS

  • The IRS Individual e-file Partnership Program is an annual program, and all prospective Participants, including returning Participants, must reapply each year following the guidelines in the Internal Revenue Bulletin announcement advertised on www.irs.gov.

  • If the IRS determines that the Participant is not meeting the “Participation Standards & Requirements,” the IRS may terminate its partnership with the Participant and remove the participant's hyperlink(s) from the IRS e-file Partners Page.

  • The Participant will notify the IRS immediately if it wishes to terminate its partnership with the IRS. The notification should be submitted through email to the IRS Point of Contact or sent to the Point of Contact's address.

APPLICATION PROCESS

Applications should contain the following information, if applicable:

  • Include the Applicant's Point of Contact information (name, title, address, telephone number, fax number and e-mail address) for discussion of your application.

  • Identify the Applicant's secure web site.

  • Identify the Applicant's tax preparation software and the States it will support.

  • Identify the IRS forms and schedules that support your offering(s).

  • Include the Applicant's Electronic Filer Identification Number (EFIN) and/or Electronic Transmitter Identification Number (ETIN).

  • Identify the Applicant's hyperlink(s) and provide a short description (not to exceed 350 characters including spaces) of the services and products to be promoted on the IRS e-file Partners Page. In addition, the Applicant should provide the associated URL(s). The URL(s) cannot contain the word “IRS.” Indicate the category for each hyperlink:

    • IRS e-file Partners for Taxpayers

    • IRS e-file Partners for Tax Professionals

    • IRS e-file Partners for Financial Institutions/Employers

    • IRS e-file Partners for Electronic Payment Options.

  • Identify the Applicant's third party administrator (i.e., VeriSign, Thawte, Truste) that certifies the privacy/security/authenticity of its online service.

  • Identify the Applicant's communication vehicle(s) (i.e., web site, marketing/promotional products, etc.) to market and promote your products and services and IRS e-file. Describe the incentives, discounts, offers, benefits to taxpayers or other specific approaches to increase e-file volumes.

  • Certify the Applicant's compliance with the privacy and disclosure provisions of 26 U.S.C. 7216 and 26 U.S.C. 6103.

IRS POINT OF CONTACT/APPLICATION SUBMISSION

Applications to participate in the IRS Individual e-file Partnership Program should be submitted as a Word document through email at *WIe-filepartners@irs.gov (Please make sure there is an asterisk before the WI (Wage and Investment) when submitting an application.) An application may also be sent to Karen Bradley at the following address:

Internal Revenue Service
5000 Ellin Road
Lanham, MD 20706
Attention: Karen Bradley
SE:W:CAR:SPEC:FO:IMS
C5-351

If you wish to have a hyperlink(s) on the IRS e-file Partners Page for the start of electronic filing, your application must be submitted by December 10, 2003, otherwise, there is no deadline for your application.

Illustrations of marketing materials may be submitted in Adobe Acrobat Portable Document (PDF) or other appropriate files.

Any questions regarding the development of applications, the submission of Performance Reports, or any other type of contact for this program should be directed to Karen Bradley at (202) 283-7034 or through email to *WIe-filepartners@irs.gov (Please make sure there is an asterisk before the WI (Wage and Investment) for any type of email contact.)

APPLICATION EVALUATION

All applications will be evaluated based on the required information provided to the IRS and the applicant's ability to fulfill their responsibilities. Prior year performance will also be considered when evaluating applications from returning partners.

ACCEPTANCE/DENIAL OF APPLICATION

If your application is accepted, you will receive written notification from the IRS. If your application is denied, you will receive written notification from the IRS with an explanation of the denial.

Definition of Terms and Abbreviations

Definition of Terms

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel's Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D. —Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z —Corporation.

Numerical Finding List

Numerical Finding List

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2003-1 through 2003-26 is in Internal Revenue Bulletin 2003-27, dated July 7, 2003.

Bulletins 2003-27 through 2003-47

Announcements

Article Issue Link Page
2003-45 2003-28 I.R.B. 2003-28 73
2003-46 2003-30 I.R.B. 2003-30 222
2003-47 2003-29 I.R.B. 2003-29 124
2003-48 2003-28 I.R.B. 2003-28 73
2003-49 2003-32 I.R.B. 2003-32 339
2003-50 2003-30 I.R.B. 2003-30 222
2003-51 2003-37 I.R.B. 2003-37 555
2003-52 2003-32 I.R.B. 2003-32 345
2003-53 2003-32 I.R.B. 2003-32 345
2003-54 2003-40 I.R.B. 2003-40 761
2003-55 2003-38 I.R.B. 2003-38 597
2003-56 2003-39 I.R.B. 2003-39 694
2003-57 2003-37 I.R.B. 2003-37 555
2003-58 2003-40 I.R.B. 2003-40 746
2003-59 2003-40 I.R.B. 2003-40 746
2003-60 2003-45 I.R.B. 2003-45 1049
2003-61 2003-42 I.R.B. 2003-42 890
2003-62 2003-41 I.R.B. 2003-41 821
2003-63 2003-45 I.R.B. 2003-45 1015
2003-64 2003-43 I.R.B. 2003-43 934
2003-65 2003-43 I.R.B. 2003-43 935
2003-66 2003-45 I.R.B. 2003-45 1049
2003-67 2003-44 I.R.B. 2003-44 1005
2003-68 2003-45 I.R.B. 2003-45 1050
2003-69 2003-46 I.R.B. 2003-46 1086
2003-70 2003-46 I.R.B. 2003-46 1090
2003-71 2003-46 I.R.B. 2003-46 1090
2003-72 2003-47 I.R.B. 2003-47
2003-73 2003-47 I.R.B. 2003-47


Notices

Article Issue Link Page
2003-38 2003-27 I.R.B. 2003-27 9
2003-39 2003-27 I.R.B. 2003-27 10
2003-40 2003-27 I.R.B. 2003-27 10
2003-41 2003-28 I.R.B. 2003-28 49
2003-42 2003-28 I.R.B. 2003-28 49
2003-43 2003-28 I.R.B. 2003-28 50
2003-44 2003-28 I.R.B. 2003-28 52
2003-45 2003-29 I.R.B. 2003-29 86
2003-46 2003-28 I.R.B. 2003-28 53
2003-47 2003-30 I.R.B. 2003-30 132
2003-48 2003-30 I.R.B. 2003-30 133
2003-49 2003-32 I.R.B. 2003-32 294
2003-50 2003-32 I.R.B. 2003-32 295
2003-51 2003-33 I.R.B. 2003-33 361
2003-52 2003-32 I.R.B. 2003-32 296
2003-53 2003-33 I.R.B. 2003-33 362
2003-54 2003-33 I.R.B. 2003-33 363
2003-55 2003-34 I.R.B. 2003-34 395
2003-56 2003-34 I.R.B. 2003-34 396
2003-57 2003-34 I.R.B. 2003-34 397
2003-58 2003-35 I.R.B. 2003-35 429
2003-59 2003-35 I.R.B. 2003-35 429
2003-60 2003-39 I.R.B. 2003-39 643
2003-61 2003-42 I.R.B. 2003-42 851
2003-62 2003-38 I.R.B. 2003-38 576
2003-63 2003-38 I.R.B. 2003-38 577
2003-64 2003-39 I.R.B. 2003-39 646
2003-65 2003-40 I.R.B. 2003-40 747
2003-67 2003-40 I.R.B. 2003-40 752
2003-68 2003-41 I.R.B. 2003-41 824
2003-69 2003-42 I.R.B. 2003-42 851
2003-70 2003-43 I.R.B. 2003-43 916
2003-71 2003-43 I.R.B. 2003-43 922
2003-72 2003-44 I.R.B. 2003-44 964
2003-73 2003-45 I.R.B. 2003-45 1017
2003-74 2003-47 I.R.B. 2003-47


Proposed Regulations

Article Issue Link Page
209377-89 2003-36 I.R.B. 2003-36 521
208199-91 2003-40 I.R.B. 2003-40 756
106486-98 2003-42 I.R.B. 2003-42 853
108639-99 2003-35 I.R.B. 2003-35 431
106736-00 2003-28 I.R.B. 2003-28 60
108524-00 2003-42 I.R.B. 2003-42 869
115037-00 2003-44 I.R.B. 2003-44 967
140378-01 2003-41 I.R.B. 2003-41 825
107618-02 2003-27 I.R.B. 2003-27 13
122917-02 2003-27 I.R.B. 2003-27 15
128203-02 2003-41 I.R.B. 2003-41 828
131997-02 2003-33 I.R.B. 2003-33 366
133791-02 2003-35 I.R.B. 2003-35 493
138495-02 2003-37 I.R.B. 2003-37 541
138499-02 2003-37 I.R.B. 2003-37 541
140808-02 2003-38 I.R.B. 2003-38 582
140930-02 2003-38 I.R.B. 2003-38 583
141402-02 2003-43 I.R.B. 2003-43 932
141669-02 2003-34 I.R.B. 2003-34 408
142538-02 2003-38 I.R.B. 2003-38 590
143679-02 2003-38 I.R.B. 2003-38 592
144908-02 2003-38 I.R.B. 2003-38 593
146893-02 2003-44 I.R.B. 2003-44 967
157164-02 2003-44 I.R.B. 2003-44 1004
162625-02 2003-35 I.R.B. 2003-35 500
163974-02 2003-38 I.R.B. 2003-38 595
108676-03 2003-36 I.R.B. 2003-36 523
112039-03 2003-35 I.R.B. 2003-35 504
113112-03 2003-40 I.R.B. 2003-40 760
116914-03 2003-32 I.R.B. 2003-32 338
121122-03 2003-37 I.R.B. 2003-37 550
129709-03 2003-35 I.R.B. 2003-35 506
130262-03 2003-37 I.R.B. 2003-37 553
132483-03 2003-34 I.R.B. 2003-34 410
132760-03 2003-43 I.R.B. 2003-43 933


Revenue Procedures

Article Issue Link Page
2003-45 2003-27 I.R.B. 2003-27 11
2003-46 2003-28 I.R.B. 2003-28 54
2003-47 2003-28 I.R.B. 2003-28 55
2003-48 2003-29 I.R.B. 2003-29 86
2003-49 2003-29 I.R.B. 2003-29 89
2003-50 2003-29 I.R.B. 2003-29 119
2003-51 2003-29 I.R.B. 2003-29 121
2003-52 2003-30 I.R.B. 2003-30 134
2003-53 2003-31 I.R.B. 2003-31 230
2003-54 2003-31 I.R.B. 2003-31 236
2003-55 2003-31 I.R.B. 2003-31 242
2003-56 2003-31 I.R.B. 2003-31 249
2003-57 2003-31 I.R.B. 2003-31 257
2003-58 2003-31 I.R.B. 2003-31 262
2003-59 2003-31 I.R.B. 2003-31 268
2003-60 2003-31 I.R.B. 2003-31 274
2003-61 2003-32 I.R.B. 2003-32 296
2003-62 2003-32 I.R.B. 2003-32 299
2003-63 2003-32 I.R.B. 2003-32 304
2003-64 2003-32 I.R.B. 2003-32 306
2003-65 2003-32 I.R.B. 2003-32 336
2003-66 2003-33 I.R.B. 2003-33 364
2003-67 2003-34 I.R.B. 2003-34 397
2003-68 2003-34 I.R.B. 2003-34 398
2003-69 2003-34 I.R.B. 2003-34 403
2003-70 2003-34 I.R.B. 2003-34 406
2003-71 2003-36 I.R.B. 2003-36 517
2003-72 2003-38 I.R.B. 2003-38 578
2003-73 2003-39 I.R.B. 2003-39 647
2003-74 2003-43 I.R.B. 2003-43 923
2003-75 2003-45 I.R.B. 2003-45 1018
2003-76 2003-43 I.R.B. 2003-43 924
2003-77 2003-44 I.R.B. 2003-44 964
2003-78 2003-45 I.R.B. 2003-45 1029
2003-79 2003-45 I.R.B. 2003-45 1036
2003-80 2003-45 I.R.B. 2003-45 1037
2003-81 2003-45 I.R.B. 2003-45 1046
2003-82 2003-47 I.R.B. 2003-47
2003-83 2003-47 I.R.B. 2003-47


Revenue Rulings

Article Issue Link Page
2003-70 2003-27 I.R.B. 2003-27 3
2003-71 2003-27 I.R.B. 2003-27 1
2003-72 2003-33 I.R.B. 2003-33 346
2003-73 2003-28 I.R.B. 2003-28 44
2003-74 2003-29 I.R.B. 2003-29 77
2003-75 2003-29 I.R.B. 2003-29 79
2003-76 2003-33 I.R.B. 2003-33 355
2003-77 2003-29 I.R.B. 2003-29 75
2003-78 2003-29 I.R.B. 2003-29 76
2003-79 2003-29 I.R.B. 2003-29 80
2003-80 2003-29 I.R.B. 2003-29 83
2003-81 2003-30 I.R.B. 2003-30 126
2003-82 2003-30 I.R.B. 2003-30 125
2003-83 2003-30 I.R.B. 2003-30 128
2003-84 2003-32 I.R.B. 2003-32 289
2003-85 2003-32 I.R.B. 2003-32 291
2003-86 2003-32 I.R.B. 2003-32 290
2003-87 2003-29 I.R.B. 2003-29 82
2003-88 2003-32 I.R.B. 2003-32 292
2003-89 2003-37 I.R.B. 2003-37 525
2003-90 2003-33 I.R.B. 2003-33 353
2003-91 2003-33 I.R.B. 2003-33 347
2003-92 2003-33 I.R.B. 2003-33 350
2003-93 2003-33 I.R.B. 2003-33 346
2003-94 2003-33 I.R.B. 2003-33 357
2003-95 2003-33 I.R.B. 2003-33 358
2003-96 2003-34 I.R.B. 2003-34 386
2003-97 2003-34 I.R.B. 2003-34 380
2003-98 2003-34 I.R.B. 2003-34 378
2003-99 2003-34 I.R.B. 2003-34 388
2003-100 2003-34 I.R.B. 2003-34 385
2003-101 2003-36 I.R.B. 2003-36 513
2003-102 2003-38 I.R.B. 2003-38 559
2003-103 2003-38 I.R.B. 2003-38 568
2003-104 2003-39 I.R.B. 2003-39 636
2003-105 2003-40 I.R.B. 2003-40 696
2003-106 2003-44 I.R.B. 2003-44 936
2003-107 2003-41 I.R.B. 2003-41 815
2003-108 2003-44 I.R.B. 2003-44 963
2003-109 2003-42 I.R.B. 2003-42 839
2003-110 2003-46 I.R.B. 2003-46 1083
2003-111 2003-45 I.R.B. 2003-45 1009
2003-112 2003-45 I.R.B. 2003-45 1007
2003-113 2003-44 I.R.B. 2003-44 962
2003-114 2003-45 I.R.B. 2003-45 1012
2003-115 2003-46 I.R.B. 2003-46 1052
2003-116 2003-46 I.R.B. 2003-46 1083
2003-117 2003-46 I.R.B. 2003-46 1051
2003-118 2003-47 I.R.B. 2003-47
2003-119 2003-47 I.R.B. 2003-47


Tax Conventions

Article Issue Link Page
2003-58 2003-40 I.R.B. 2003-40 746
2003-59 2003-40 I.R.B. 2003-40 746
2003-62 2003-41 I.R.B. 2003-41 821
2003-63 2003-45 I.R.B. 2003-45 1015


Treasury Decisions

Article Issue Link Page
9061 2003-27 I.R.B. 2003-27 5
9062 2003-28 I.R.B. 2003-28 46
9063 2003-36 I.R.B. 2003-36 510
9064 2003-36 I.R.B. 2003-36 508
9065 2003-36 I.R.B. 2003-36 515
9066 2003-36 I.R.B. 2003-36 509
9067 2003-32 I.R.B. 2003-32 287
9068 2003-37 I.R.B. 2003-37 538
9069 2003-37 I.R.B. 2003-37 525
9070 2003-38 I.R.B. 2003-38 574
9071 2003-38 I.R.B. 2003-38 560
9072 2003-37 I.R.B. 2003-37 527
9073 2003-38 I.R.B. 2003-38 570
9074 2003-39 I.R.B. 2003-39 601
9075 2003-39 I.R.B. 2003-39 608
9076 2003-38 I.R.B. 2003-38 562
9077 2003-39 I.R.B. 2003-39 634
9078 2003-39 I.R.B. 2003-39 630
9079 2003-40 I.R.B. 2003-40 729
9080 2003-40 I.R.B. 2003-40 696
9081 2003-35 I.R.B. 2003-35 420
9082 2003-41 I.R.B. 2003-41 807
9083 2003-40 I.R.B. 2003-40 700
9084 2003-40 I.R.B. 2003-40 742
9085 2003-41 I.R.B. 2003-41 775
9086 2003-41 I.R.B. 2003-41 817
9087 2003-41 I.R.B. 2003-41 781
9088 2003-42 I.R.B. 2003-42 841
9089 2003-43 I.R.B. 2003-43 906
9090 2003-43 I.R.B. 2003-43 891
9091 2003-44 I.R.B. 2003-44 939
9092 2003-46 I.R.B. 2003-46 1055


Effect of Current Actions on Previously Published Items

Findings List of Current Actions on Previously Published Items

A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2003-1 through 2003-26 is in Internal Revenue Bulletin 2003-27, dated July 7, 2003.

Bulletins 2003-27 through 2003-47

Notices

Old Article Action New Article Issue Link Page
87-5 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
87-66 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
87-79 Modified by Notice 2003-65 2003-40 I.R.B. 2003-40 747
89-79 Modified and superseded by Rev. Proc. 2003-47 2003-28 I.R.B. 2003-28 55
89-94 Modified by Notice 2003-50 2003-32 I.R.B. 2003-32 295
94-46 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
95-18 Modified by Notice 2003-70 2003-43 I.R.B. 2003-43 916
95-50 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
95-53 Modified and superseded by Notice 2003-55 2003-34 I.R.B. 2003-34 395
2001-4 Section III.C. superseded for 2004 and subsequent calendar years by Rev. Proc. 2003-64 2003-32 I.R.B. 2003-32 306
2001-70 Amplified by Notice 2003-45 2003-29 I.R.B. 2003-29 86
2001-74 Amplified by Notice 2003-45 2003-29 I.R.B. 2003-29 86
2002-1 Amplified by Notice 2003-49 2003-32 I.R.B. 2003-32 294
2003-12 Obsoleted by REG-141402-02 2003-43 I.R.B. 2003-43 891
2003-36 Modified by Notice 2003-59 2003-35 I.R.B. 2003-35 429


Proposed Regulations

Old Article Action New Article Issue Link Page
EE-86-88 (LR-279-81) Withdrawn by REG-122917-02 2003-27 I.R.B. 2003-27 15
105606-99 Withdrawn by REG-133791-02 2003-35 I.R.B. 2003-35 493


Revenue Procedures

Old Article Action New Article Issue Link Page
66-3 Revoked by Rev. Proc. 2003-74 2003-43 I.R.B. 2003-43 923
66-50 Modified, amplified, and superseded by Rev. Proc. 2003-62 2003-32 I.R.B. 2003-32 299
68-23 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-41 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-6 Modified and superseded, in part by Notice 2003-70 2003-43 I.R.B. 2003-43 916
77-12 Amplified, modified, and superseded by Rev. Proc. 2003-51 2003-29 I.R.B. 2003-29 121
80-4 Modified and amplified by Notice 2003-70 2003-43 I.R.B. 2003-43 916
81-40 Modified and superseded by Rev. Proc. 2003-62 2003-32 I.R.B. 2003-32 299
84-71 Revoked by Rev. Proc. 2003-74 2003-43 I.R.B. 2003-43 923
85-56 Revoked by Rev. Proc. 2003-74 2003-43 I.R.B. 2003-43 923
87-21 Revoked by Rev. Proc. 2003-74 2003-43 I.R.B. 2003-43 923
89-12 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
89-21 Superseded by Rev. Proc. 2003-53 2003-31 I.R.B. 2003-31 230
89-31 Obsoleted by REG-108524-00 2003-42 I.R.B. 2003-42 869
90-19 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
90-32 Section 4 superseded by Rev. Proc. 2003-55 2003-31 I.R.B. 2003-31 242
90-32 Section 5 superseded by Rev. Proc. 2003-56 2003-31 I.R.B. 2003-31 249
90-32 Section 6 superseded by Rev. Proc. 2003-57 2003-31 I.R.B. 2003-31 257
90-32 Section 7 superseded by Rev. Proc. 2003-59 2003-31 I.R.B. 2003-31 268
90-32 Section 8 superseded by Rev. Proc. 2003-60 2003-31 I.R.B. 2003-31 274
91-11 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
91-13 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
91-39 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
92-33 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
92-35 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
92-39 Superseded in part by Rev. Proc. 2003-78 2003-43 I.R.B. 2003-43 1029
92-66 Obsoleted by REG-108524-00 2003-42 I.R.B. 2003-42 869
92-88 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
93-17 Obsoleted by REG-132483-03 2003-34 I.R.B. 2003-34 410
94-46 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
94-52 Revoked by Rev. Proc. 2003-74 2003-43 I.R.B. 2003-43 923
95-10 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
95-11 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
95-39 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
96-17 Modified and superseded by Rev. Proc. 2003-69 2003-34 I.R.B. 2003-34 403
96-30 Modified and amplified by Rev. Proc. 2003-48 2003-29 I.R.B. 2003-29 86
96-38 Obsoleted by Rev. Proc. 2003-71 2003-36 I.R.B. 2003-36 517
97-11 Revoked by Rev. Proc. 2003-74 2003-43 I.R.B. 2003-43 923
2000-12 Modified by Rev. Proc. 2003-64 2003-32 I.R.B. 2003-32 306
2000-15 Superseded by Rev. Proc. 2003-61 2003-32 I.R.B. 2003-32 296
2000-20 Modified by Rev. Proc. 2003-72 2003-38 I.R.B. 2003-38 578
2001-19 Amplified by Rev. Proc. 2003-75 2003-45 I.R.B. 2003-45 1018
2001-40 Superseded by Rev. Proc. 2003-83 2003-47 I.R.B. 2003-47
2002-9 Modified by T.D. 9090 2003-43 I.R.B. 2003-43 891
2002-9 Modified by REG-141402-02 2003-43 I.R.B. 2003-43 932
2002-9 Modified by Rev. Rul. 2003-81 2003-27 I.R.B. 2003-27 11
2002-13 Revoked by Rev. Proc. 2003-68 2003-34 I.R.B. 2003-34 398
2002-14 Amplified by Rev. Proc. 2003-75 2003-45 I.R.B. 2003-45 1018
2002-29 Modified by Rev. Proc. 2003-72 2003-38 I.R.B. 2003-38 578
2002-33 Amplified and modified by Rev. Proc. 2003-50 2003-29 I.R.B. 2003-29 119
2002-34 Superseded by Rev. Proc. 2003-52 2003-30 I.R.B. 2003-30 134
2002-38 Modified by Rev. Proc. 2003-79 2003-45 I.R.B. 2003-45 1036
2002-39 Modified by Rev. Proc. 2003-79 2003-45 I.R.B. 2003-45 1036
2002-45 Revoked by Rev. Proc. 2003-68 2003-34 I.R.B. 2003-34 398
2002-60 Superseded by Rev. Proc. 2003-73 2003-39 I.R.B. 2003-39 647
2002-61 Superseded by Rev. Proc. 2003-76 2003-43 I.R.B. 2003-43 924
2002-63 Superseded by Rev. Proc. 2003-80 2003-45 I.R.B. 2003-45 1037
2003-3 Modified by Rev. Proc. 2003-48 2003-29 I.R.B. 2003-29 86
2003-15 Modified and superseded by Rev. Proc. 2003-49 2003-29 I.R.B. 2003-29 89
2003-28 Modified by Ann. 2003-35 2003-38 I.R.B. 2003-38 597
2003-44 Modified by Rev. Proc. 2003-72 2003-38 I.R.B. 2003-38 578
2003-49 Supplemented by Rev. Proc. 2003-81 2003-45 I.R.B. 2003-45 1046


Revenue Rulings

Old Article Action New Article Issue Link Page
53-56 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
54-139 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
54-396 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
55-105 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
55-372 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-128 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-160 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-212 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-220 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-271 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-344 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-448 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-451 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-586 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-680 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
56-681 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
57-116 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
57-296 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
57-542 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
58-92 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
58-618 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-108 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-120 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-122 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-233 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-326 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-356 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-400 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
59-412 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
60-49 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
60-246 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
60-262 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
60-307 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
61-96 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
63-157 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
63-224 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
63-248 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
64-147 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
64-177 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
64-285 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
65-110 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
65-260 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
65-273 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
66-4 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
66-23 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
66-610 Partially obsoleted by Rev. Rul. 2003-105 2003-40 I.R.B. 2003-40 696
66-290 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
67-186 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
67-189 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
67-326 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-309 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-388 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-434 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-477 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-522 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-608 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-640 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
68-641 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-18 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-20 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-241 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-361 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-426 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-485 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
69-517 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-6 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-111 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-229 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-230 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-264 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-286 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-378 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-409 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
70-496 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-13 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-384 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-440 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-453 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-454 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-495 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-518 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-565 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
71-582 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-61 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-116 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-212 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-357 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-472 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-526 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-599 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
72-603 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-46 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-119 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-182 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-257 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-277 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-473 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-490 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
73-498 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-6 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-59 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-73 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-83 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-87 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-211 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-376 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-476 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-521 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
74-610 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-53 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-54 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-105 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-106 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-107 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-111 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-134 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-160 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-174 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-179 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-212 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-248 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-298 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-341 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-426 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-468 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-515 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
75-561 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-44 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-67 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-90 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-225 Revoked by T.D. 9068 2003-37 I.R.B. 2003-37 538
76-239 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-329 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-347 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
76-535 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-41 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-81 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-150 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-256 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-284 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-321 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-343 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-405 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-456 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-482 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
77-483 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
78-89 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
78-287 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
78-420 Obsoleted by Rev. Rul. 2003-105 2003-40 I.R.B. 2003-40 696
78-441 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-29 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-50 Obsoleted by Rev. Rul. 2003-105 2003-40 I.R.B. 2003-40 696
79-71 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-82 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-104 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-116 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-314 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
79-410 Amplified by Rev. Rul. 2003-90 2003-33 I.R.B. 2003-33 353
79-424 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
80-78 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
80-79 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
80-101 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
80-167 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
80-170 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
80-358 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
81-190 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
81-225 Clarified and amplified by Rev. Rul. 2003-92 2003-33 I.R.B. 2003-33 350
81-247 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
82-164 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
82-226 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
83-101 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
83-119 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
84-28 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
84-30 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
85-55 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
85-136 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
86-52 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
87-1 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
87-95 Superseded by Rev. Rul. 2003-109 2003-42 I.R.B. 2003-42 839
88-7 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
89-72 Obsoleted by Rev. Rul. 2003-99 2003-34 I.R.B. 2003-34 388
94-56 Superseded by Rev. Rul. 2003-109 2003-42 I.R.B. 2003-42 839
2002-78 Supplemented and superseded by Rev. Rul. 2003-118 2003-47 I.R.B.
2002-79 Supplemented and superseded by Rev. Rul. 2003-119 2003-47 I.R.B.
2003-58 Distinguished by Rev. Rul. 2003-102 2003-38 I.R.B. 2003-38 559


Treasury Decisions

Old Article Action New Article Issue Link Page
9033 Removed by T.D. 9065 2003-36 I.R.B. 2003-36 515
9083 Corrected by Ann. 2003-60 2003-45 I.R.B. 2003-45 1049


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