Internal Revenue Bulletin 2005-44 (PDF rendition): IRS Announcements

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Bulletin No. 200
5-44
October 31, 2005
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.
INCOME TAX
Rev. Rul. 2005–68, page 853.
Real Estate Mortgage Investment Conduit (REMIC) net
operating losses (NOLs).This ruling illustrates the interac-
tion between the REMIC excess inclusion rules and the net op-
erating loss rules. Section 860E(a)(1) of the Code provides
that the taxable income of a holder of a residual interest in
a REMIC shall not be less than the holder’s “excess inclusion”
(generally equivalent to REMIC phantom income) for the taxable
year. Effectively this prevents the application of NOLs to offset
the excess inclusion income. The statute includes NOL coor-
dinating rules in section 860E(a)(3) with the general effect of
creating a separate basket for taxing excess inclusion income,
so that the amount calculated as an NOL for a year is not re-
duced by the excess inclusion income and NOL carryovers are
not absorbed by excess inclusion income. The ruling simply
illustrates the application of the coordination rules.
Rev. Rul
. 2005–69, page 852.
LIFO; pr
ice indexes; department stores.The August 2005
Bureau
of Labor Statistics price indexes are accepted for use
by depa
rtment stores employing the retail inventory and last-in,
first-
out inventory methods for valuing inventories for tax years
ended o
n, or with reference to, August 31, 2005.
Announcement 2005–78, page 918.
The October 2005 revision of Publication 1141,General Rules
and Specifications for Substitute Forms W-2 and W-3, originally
published as Rev. Proc. 2005–65, 2005–38 I.R.B. 564, is
now posted to the IRS website. Also, Section 2.06 of Part A
of Publication 1141 reflects a minor change from Rev. Proc.
2005–65.
EMPLOYEE PLANS
Notice 2005–71, page 863.
Weighted average interest rate update; corporate bond
indices; 30-year Treasury securities.The weighted aver-
age interest rate for October 2005 and the resulting permis-
sible range of interest rates used to calculate current liability
and to determine the required contribution are set forth.
EMPLOYMENT TAX
Announcement 2005–78, page 918.
The October 2005 revision of Publication 1141,General Rules
and Specifications for Substitute Forms W-2 and W-3, originally
published as Rev. Proc. 2005–65, 2005–38 I.R.B. 564, is
now posted to the IRS website. Also, Section 2.06 of Part A
of Publication 1141 reflects a minor change from Rev. Proc.
2005–65.
TAX CONV
ENTIONS
Announc
ement 2005–77, page 855.
U.S.-Re
public of Cape Verde reciprocal exemption
agreeme
nt.The United States and the Republic of Cape
Verde ha
ve entered into a diplomatic note evidencing an
agreem
ent for the reciprocal exemption of income from the
intern
ational operation of a ship or ships or aircraft for taxable
years b
eginning on or after January 1, 2005.
(Continued on the next page)
A
nnouncements of Disbarments and Suspensions begin on page 913.
Finding Lists begin on page ii.
Index for July through October begins on page vi.

ADMINISTRATIVE
Rev. Proc. 2005–69, page 864.
General rules and specifications for private printing of
substitute forms.This procedure provides requirements for
reproducing paper substitutes and for furnishing substitute re-
cipient statements for Forms 1096, 1098, 1099, 5498, W-2G,
and 1042-S. It will be reproduced as the next revision of Publi-
cation 1179. Rev. Proc. 2004–58 superseded.
October 31, 20052005–44 I.R.B.

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 Conven-
tions, 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 compiled 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 sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement 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.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al 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, Leg-
islation 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 Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d 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.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
2005–44 I.R.B.October 31, 2005

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 472.—Last-in,
First-out Inventories
26 CFR 1.472–1: Last-in, first-out inventories.
LIFO; price indexes; department
stores.The August 2005 Bureau of La-
bor Statistics price indexes are accepted
for use by department stores employing
the retail inventory and last-in, first-out
inventory methods for valuing inventories
for tax years ended on, or with reference
to, August 31, 2005.
Rev. Rul. 2005–69
The following Department Store Inven-
tory Price Indexes for August 2005 were
issued by the Bureau of Labor Statistics.
The indexes are accepted by the Inter-
nal Revenue Service, under § 1.472–1(k)
of the Income Tax Regulations and Rev.
Proc. 86–46, 1986–2 C.B. 739, for ap-
propriate application to inventories of
department stores employing the retail
inventory and last-in, first-out inventory
methods for tax years ended on, or with
reference to, August 31, 2005.
The Department Store Inventory Price
Indexes are prepared on a national basis
and include (a) 23 major groups of de-
partments, (b) three special combinations
of the major groups - soft goods, durable
goods, and miscellaneous goods, and (c) a
store total, which covers all departments,
including some not listed separately, ex-
cept for the following: candy, food, liquor,
tobacco, and contract departments.
BUREAU OF
LABOR STATISTICS, DEPARTMENT STORE
INVENTOR
Y PRICE INDEXES BY DEPARTMENT GROUPS
(January
1941 = 100, unless otherwise noted)
GroupsAug. 2004Aug. 2005
Percent Change
from Aug. 2004
to Aug. 2005
1
1. PieceGoods .............................................513.2486.8-5.1
2. DomesticsandDraperies..................................525.7512.2-2.6
3. Women’s
andChildren’sShoes ............................
623.7661.56.1
4. Men’sShoes.............................................838.6875.14.4
5. Infants’Wear ............................................561.1554.0-1.3
6. Women’
sUnderwear......................................
502.4542.88.0
7. Women’sHosiery ........................................337.5339.10.5
8. Women’sandGirls’Accessories ...........................557.2585.45.1
9. Women
’sOuterwearandGirls’Wear .......................
341.4331.2-3.0
10. Men’sClothing ..........................................524.4527.10.5
11. Men’sFurnishings........................................564.3557.0-1.3
12. Boys
’ClothingandFurnishings............................
414.5384.1-7.3
13. Jewelry..................................................902.5888.5-1.6
14. Notions .................................................794.8810.52.0
15. Toil
etArticlesandDrugs..................................
992.7998.00.5
16. FurnitureandBedding ....................................607.8598.5-1.5
17. FloorCoverings..........................................581.5614.05.6
18. Hou
sewares..............................................
709.6708.6-0.1
19. MajorAppliances.........................................196.9203.93.6
20. RadioandTelevision......................................41.238.7-6.1
21
.
Re
creation and Education
2
.................................
80.177.3-3.5
22. Home Improvements
2
.....................................129.2136.05.3
23. Automotive Accessories
2
..................................112.8115.92.7
Groups1–15:SoftGoods .......................................546.4544.8-0.3
Groups16–20:DurableGoods...................................379.2378.6-0.2
Groups 21–23: Misc. Goods
2
....................................93.192.6-0.5
Store Total
3
..............................................487.1485.7-0.3
1
Absence of a minus sign before the percentage change in this column signifies a price increase.
2
Indexes on a January 1986 = 100 base.
3
The store total index covers all departments, including some not listed separately, except for the following: candy, food, liquor,
tobacco and contract departments.
2005–44 I.R.B.852October 31, 2005

DRAFTING INFORMATION
The principal author of this revenue
ruling is Michael Burkom of the Office
of Associate Chief Counsel (Income Tax
and Accounting). For further informa-
tion regarding this revenue ruling, contact
Mr. Burkom at (202) 622–7924 (not a
toll-free call).
Section 860E.—Treatment
of Income in Excess
of Daily Accruals on
Residual Interests
26 CFR 1.860E–1: Treatment of taxable income of a
residual interest holder in excess of daily accruals.
(Also § 172.)
Real Estate Mortgage Investment
Conduit (REMIC) net operating losses
(NOLs).This ruling illustrates the interac-
tion between the REMIC excess inclusion
rules and the net operating loss rules.
Section 860E(a)(1) of the Code provides
that the taxable income of a holder of a
residual interest in a REMIC shall not be
less than the holder’s “excess inclusion”
(generally equivalent to REMIC phantom
income) for the taxable year. Effectively
this prevents the application of NOLs to
offset the excess inclusion income. The
statute includes NOL coordinating rules
in section 860E(a)(3) with the general
effect of creating a separate basket for
taxing excess inclusion income, so that
the amount calculated as an NOL for a
year is not reduced by the excess inclu-
sion income and NOL carryovers are not
absorbed by excess inclusion income. The
ruling simply illustrates the application of
the coordination rules.
Rev. Rul. 2005–68
ISSUES
(1) If, during the same taxable year, the
holder of a residual interest in a Real Estate
Mortgage Investment Conduit (REMIC)
both incurs a net operating loss (NOL) and
recognizes income from an excess inclu-
sion (as defined in section 860E(c)), then
how is taxable income determined, and
how is any NOL carryback or carryover
computed?
(2) If an NOL is carried back or carried
over to a taxable year in which an excess
inclusion is recognized, how is taxable in-
come computed?
FACTS
X, a domestic corporation, is the sole
holder of the residual interest in a REMIC.
During the 2004 taxable year,Xhas a $25
excess inclusion attributable to its owner-
ship of the residual interest. Also during
2004, independent of holding the REMIC
residual interest,Xhas $75 in gross rental
income and $65 in deductible rental ex-
penses. During the 2005 taxable year,X
has $25 of excess inclusion income, $75 in
gross rental income, and $90 in deductible
rental expenses.Xbegan business opera-
tions in 2004 and therefore has no income
or loss carryover for any prior year.
LAW
Section 860C(a)(1) provides that each
holder of a residual interest in a REMIC
shall take into account that holder’s daily
portion of the taxable income or net loss of
the REMIC for each day during the taxable
year on which the holder held the inter-
est. Additionally, some or all of a residual
holder’s allocable share of a REMIC’s tax-
able income may be an excess inclusion.
Section 860E embodies a statutory man-
date to tax currently a residual holder’s ex-
cess inclusion. Rev. Rul. 95–81, 1995–2
C.B. 70. To ensure that the excess inclu-
sion is fully taxed, section 860E(a)(1) pro-
vides, “The taxable income of any holder
of a residual interest in a REMIC for any
taxable year shall in no event be less than
the excess inclusion for such taxable year.”
Section 172 provides for NOL carry-
backs and carryovers to prior or future tax-
able years. The amount of an NOL is de-
termined under section 172(c) for the year
in which the loss arises (the “loss year”).
Section 172(b)(1) then specifies the tax-
able years to which the NOL may poten-
tially be carried. Undersection 172(b)(2),
the NOL is carried to the earliest of those
years. The second sentence of section
172(b)(2) provides, “The portion of such
loss which shall be carried to each of the
other taxable years shall be the excess, if
any, of the amount of such loss over the
sum of the taxable income for each of the
prior taxable years to which such loss may
be carried.”
Section 860E(a)(3) sets forth rules for
coordinating the provisions that govern
excess inclusions with the net operating
loss provisions of section 172. Section
860E(a)(3)(A) provides that any excess
inclusion for any taxable year shall not be
taken into account “in determining under
section 172 the amount of any net oper-
ating loss for such taxable year” (that is,
in determining the loss for a “loss year”).
Section 860E(a)(3)(B) provides that any
excess inclusion for a taxable year shall
not be taken into account “in determining
taxable income for such taxable year for
purposes of the 2nd sentence of section
172(b)(2).”
ANALYSIS
Calculation 1.Calculation for 2004 Re-
turn. For its 2004 return,Xhas total tax-
able income of $35, calculated as indicated
below.
Taxable Income
1. Excess Inclusion$25
2. Renta
l Gross Income
$75
Rental Expenses($ 65)
Net Rental Income (Loss)$ 10$ 10
3.X’s Taxable Income$35
October 31, 20058532005–44 I.R.B.

Because gross rental income exceeds
expenses, Section 860E has no effect on
this calculation.
Calculation 2.Calculation for 2005.
For 2005,Xhas a $15 net rental loss plus a
$25 excess inclusion.X’s taxable income
of $25 and NOL of $15 are calculated as
indicated below.
Taxable IncomeNet Operating Loss
1. Excess Inclusion$ 25
2. Rental Gross I
ncome
$75
Rental Expenses($ 90)
Net Rental Income (Loss)($ 15)$ 0$ 15
3.X’s Taxable Income$ 25
4.X’s NOL$15
X’s taxable income cannot be less than
the amount of its excess inclusion and is,
therefore, $25. Section 860E(a)(3)(B) and
§ 1.860E–1(a). BecauseX’s $90 of rental
expenses exceedsX’s $75 of rental gross
income by $15, a $15 NOL is incurred.
In calculating the $15 NOL, the current
year’s excess inclusion is not taken into ac-
count.
Calculation 3.Application of NOL Car-
ryback to 2004. As indicated in Calcula-
tion 1 above, onX’s return as originally
filed for the 2004 gain year (now the carry-
back year),Xreported $10 of net rental in-
come plus $25 of excess inclusion income.
The $15 NOL carryback results in taxable
income of $25, as shown below.
Taxable Income
1. Excess Inclusion$25
2. Rental I
ncome
$75
Rental Expenses$ 65
Taxable Income for NOL Absorption
Purposes$ 10
NOL Carryback$ 150
Excess
NOL over Taxable Income for
NOL Abs
orption Purposes
$5
3.X’s Recalculated 2004 Taxable Income$ 25
4.X’s NOL Carryover to 2006$5
The $15 NOL carryback exceeds the carry-
back year’s $10 in net rental income. No
portion of the net operating loss carryback
to 2004 can be used to offset the $25 excess
inclusion for 2004. In this case, the $10 in
netrentalincomeisX’s taxable income for
NOL utilization and absorption purposes.
Calculation 4:Determination of NOL
Carryover to 2006. Asillustratedinthe
table under Calculation 3,X’s NOL carry-
over to the 2006 taxable year is $5. For
purposes of determining the amount of the
NOL carryover, in accordance with the
second sentence of section 172(b)(2),X’s
excess inclusion for 2004 is not taken into
account.
In each of the calculations above, the
full rental expense is either used to offset
gross income (other than the excess inclu-
sion) or used in calculating an NOL. No
portion of the excess inclusion is offset ei-
ther by any of the rental expense or by any
NOL. No portion of the excess inclusion
reduces the amount of the NOL that may
be carried back or carried over.
HOLDINGS
(1) In computing an NOL for the tax-
able year, no excess inclusion is taken into
account. If, during the same taxable year, a
taxpayer both recognizes an excess inclu-
sion and incurs an NOL, the excess inclu-
sion may not be offset by the NOL and is
not taken into account in determining the
amount of the NOL that may be carried to
another taxable year.
(2) If an NOL is carried back or carried
over to a taxable year in which an excess
inclusion is recognized, the excess inclu-
sion cannot be offset by the NOL carry-
back or carry over and is not included in
the calculation of taxable income for NOL
absorption purposes.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Arturo Estrada of the Office of As-
sociate Chief Counsel (Financial Institu-
tions & Products). For further informa-
tion regarding this revenue ruling, con-
tact Mr. Estrada at 202–622–3900 (not a
toll-free call).
2005–44 I.R.B.854October 31, 2005

Part II. Treaties and Tax Legislation
Subpart A.—Tax Conventions and Other Related Items
Cape Verde Reciprocal
Exemption Agreement
Announcement 2005–77
The Governments of the United States
and the Republic of Cape Verde have ex-
changed diplomatic notes evidencing a re-
ciprocal exemption agreement concerning
income from the international operation of
a ship or ships or aircraft. The diplomatic
notes reproduced herein contain the terms
of the reciprocal exemptions available for
taxable years beginning on or after January
1, 2005. The text of the agreement is as
follows:
October 31, 20058552005–44 I.R.B.

2005–44 I.R.B.856October 31, 2005

October 31, 20058572005–44 I.R.B.

2005–44 I.R.B.858October 31, 2005

October 31, 20058592005–44 I.R.B.

2005–44 I.R.B.860October 31, 2005

October 31, 20058612005–44 I.R.B.

2005–44 I.R.B.862October 31, 2005

Part III. Administrative, Procedural, and Miscellaneous
Weighted Average Interest
Rates Update
Notice 2005–71
This notice provides guidance as to the
corporate bond weighted average interest
rate and the permissible range of interest
rates specified under § 412(b)(5)(B)(ii)(II)
of the Internal Revenue Code. In ad-
dition, it provides guidance as to the
interest rate on 30-year Treasury securi-
ties under § 417(e)(3)(A)(ii)(II), and the
weighted average interest rate and permis-
sible ranges of interest rates based on the
30-year Treasury securities rate.
CORPORATE BOND WEIGHTED
AVERAGE INTEREST RATE
Sections412(b)(5)(B)(ii)and
412(l)(7)(C)(i), as amended by the Pen-
sion Funding Equity Act of 2004, provide
that the interest rates used to calculate cur-
rent liability and to determine the required
contribution under § 412(l) for plan years
beginning in 2004 or 2005 must be within
a permissible range based on the weighted
average of the rates of interest on amounts
invested conservatively in long term in-
vestment grade corporate bonds during the
4-year period ending on the last day before
the beginning of the plan year.
Notice 2004–34, 2004–1 C.B. 848, pro-
vides guidelines for determining the cor-
porate bond weighted average interest rate
and the resulting permissible range of in-
terest rates used to calculate current liabil-
ity. That notice establishes that the corpo-
rate bond weighted average is based on the
monthly composite corporate bond rate de-
rived from designated corporate bond in-
dices.
The composite corporate bond rate for
September 2005 is 5.44 percent. Pursuant
to Notice 2004–34, the Service has de-
termined this rate as the average of the
monthly yields for the included corporate
bond indices for that month.
The following corporate bond weighted
average interest rate was determined for
plan years beginning in the month shown
below.
For Plan Years
Corporate
Bond90% to 100%
Beginning in:WeightedPermissible
MonthYearAverageRange
October20055.815.23 to 5.81
30-YEAR TREASURY SECURITIES
WEIGHTED AVERAGE INTEREST
RATE
Section 417(e)(3)(A)(ii)(II) 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 applica-
bleinterestrateforamonthistheannual
interest rate on 30-year Treasury securi-
ties as specified by the Commissioner for
that month in revenue rulings, notices or
other guidance published in the Internal
Revenue Bulletin.
Section 404(a)(1) of the Code, as
amended by the Pension Funding Eq-
uity Act of 2004, permits an employer
to elect to disregard subclause (II) of
§ 412(b)(5)(B)(ii) to determine the max-
imum amount of the deduction allowed
under § 404(a)(1).
The rate of interest on 30-year Treasury
securities for September 2005 is 4.47 per-
cent. Pursuant to Notice 2002–26, 2002–1
C.B. 743, the Service has determined this
rate as the monthly average of the daily de-
termination of yield on the 30-year Trea-
surybondmaturinginFebruary2031.
The following 30-year Treasury rates
were determined for the plan years begin-
ning in the month shown below.
For Plan Years
30-Year
Treasury90% to 105%90% to 110%
Beginning in:WeightedPermissiblePermissible
MonthYearAverageRangeRange
October20054.894.40 to 5.134.40 to 5.38
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 fur-
ther information regarding this notice,
please contact the Employee Plans’ tax-
payer 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 tele-
phone numbers in thepreceding sentences
are not toll-free.
October 31, 20058632005–44 I.R.B.

NOTE: This revenue procedure will be reproduced as the next revision of IRS Publication 1179,General Rules and Specifica-
tions for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.
26 CFR 601.602: Forms and instructions.
(Also Part 1, Sections 220, 408, 408A, 529, 530(h), 1441, 6041, 6041A, 6042,6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N,
6050P, 6050Q, 6050R, 6050S, 1.408–5, 1.408–7, 1.408A–7, 1.1441–1 through 1.1441–5, 1.6041–1, 7.6041–1, 1.6042–2, 1.6042–4, 1.6044–2, 1.6044–5,1.6045–1,
5f.6045–1, 1.6045–2, 1.6045–4, 1.6047–1, 1.6049–4, 1.6049–6, 1.6049–7, 1.6050A–1, 1.6050B–1, 1.6050D–1, 1.6050E–1, 1.6050H–1, 1.6050H–2, 1.6050J–1T,
1.6050N–1, 1.6050P–1.)
Rev. Proc. 2005-69
TABLE OF CONTENTS
Part 1 General Information
SECTION 1.1 — OVERVIEW OF REVENUE PROCEDURE 2005–69..................................................... 865
SECTION 1.2 — GENERAL REQUIREMENTS FOR ACCEPTABLE SUBSTITUTE FORMS 1096, 1098, 1099,
5498, W-2G, AND 1042-S
................................................................................ 867
SECTION 1.3 — DEFINITIONS..................................................................................... 869
Part 2 Specifications for SubstituteForms 1096 and Copies A of Forms 1098, 1099, and 5498 (All Filed with the IRS)
SECTION 2.1 — SPECIFICATIONS.................................................................................. 869
SECTION 2.2 — INSTRUCTIONS FOR PREPARINGPAPER FORMS THAT WILL BE FILED WITH THE
IRS
.................................................................................................. 872
Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
SECTION 3.1 — GENERAL......................................................................................... 874
SECTION 3.2 — SPECIFICATIONS FOR COPY A OF FORM W-2G..................................................... 874
Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
SECTION 4.1 — SPECIFICATIONS.................................................................................. 875
SECTION 4.2 — COMPOSITE STATEMENTS........................................................................ 878
SECTION 4.3 — REQUIRED LEGENDS.............................................................................. 879
SECTION 4.4 — MISCELLANEOUS INSTRUCTIONS FOR COPIES B, C, D, 1, AND 2..................................... 880
SECTION 4.5 — ELECTRONIC DELIVERY OF FORM 1099 AND FORM 5498 PAYEE STATEMENTS....................... 881
Part 5 Additional Instructions for Substitute Forms 1098, 1099, 5498, W-2G, and 1042-S
SECTION 5.1 — PAPER SUBSTITUTES FOR FORM 1042-S............................................................ 882
SECTION 5.2 — OMB REQUIREMENTS FOR ALL FORMS IN THIS REVENUE PROCEDURE............................ 884
SECTION 5.3 — REPRODUCIBLE COPIES OF FORMS............................................................... 885
SECTION 5.4 — EFFECT ON OTHER REVENUE PROCEDURES....................................................... 885
Part 6 Exhibits
SECTION 6.1 — EXHIBITS OF FORMS IN THE REVENUE PROCEDURE............................................... 885
2005–44 I.R.B.864October 31, 2005

Part 1
General Information
Section 1.1 — Overview of Revenue Procedure 2005–69
1.1.1 PurposeThe purpose of this revenue procedure is to set forth the 2005 requirements for:
•Using official Internal Revenue Service (IRS) forms to file information returns with the
IRS,
•Preparing acceptable substitutes of the official IRS forms to file information returns with
the IRS, and
•Using official or acceptable substitute forms to furnish information to recipients.
1.1.2 Which Forms Are Covered?This revenue procedure contains specifications for these information returns:
FormTitle
1096Annual Summary and Transmittal of U.S. Information Returns
1098Mortgage Interest Statement
1098-CContributions of Motor Vehicles, Boats, and Airplanes
1098-EStudent Loan Interest Statement
1098-TTuition Statement
1099-AAcquisition or Abandonment of Secured Property
1099-BProceeds From Broker and Barter Exchange Transactions
1099-CCancellation of Debt
1099-CAPChanges in Corporate Control and Capital Structure
1099-DIVDividends and Distributions
1099-GCertain Government Payments
1099-HHealth Coverage Tax Credit (HCTC) Advance Payments
1099-INTInterest Income
1099-LTCLong-Term Care and Accelerated Death Benefits
1099-MISCMiscellaneous Income
1099-OIDOriginal Issue Discount
1099-PATRTaxable Distributions Received From Cooperatives
1099-QPayments From Qualified Education Programs (Under Sections 529
and 530)
1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc.
1099-SProceeds From Real Estate Transactions
1099-SADistributions From an HSA, Archer MSA, or Medicare Advantage MSA
October 31, 20058652005–44 I.R.B.

FormTitle
5498IRA Contribution Information
5498-ESACoverdell ESA Contribution Information
5498-SAHSA, Archer MSA, or Medicare Advantage MSA Information
W-2GCertain Gambling Winnings
1042-SForeign Person's U.S. Source Income Subject to Withholding
1.1.3 ScopeFor purposes of this revenue procedure, a substitute form or statement is one that is not
printed by the IRS. For a substitute form orstatement to be acceptable to the IRS, it must
conform to the official form orthe specifications outlined in this revenue procedure. Do not
submit any substitute forms or statements listed above to the IRS for approval. Privately printed
forms may not state, “This is an IRS approved form.”
Filers making payments to certain recipientsduring a calendar year are required by the In-
ternal Revenue Code (the Code) to file information returns with the IRS for these payments.
These filers must also provide this information to their recipients. In some cases, this also
applies to payments received. SeePart 4for specifications that apply to recipient statements
(generally Copy B).
In general, section 6011 of the Code contains requirements for filers of information returns.
A filer must file information returns on magneticmedia, through electronic media, or on paper.
A filer who is required to file 250 or more information returns of any one type during a calendar
year must file those returns by magnetic media or electronic media.
Although not required, small volume filers (fewer than 250 returns during a calendar year)
may file the forms on magnetic media or electronically. See the legal requirements for filing
information returns (and providing a copy to a payee) in the 2005 General Instructions for
Forms 1099, 1098, 5498, and W-2G and the 2005 Instructions for Form 1042-S. In addition, see
Revenue Procedure 2005–49 published as Publication 1220,Specifications for Filing Forms
1098, 1099, 5498, and W-2G Electronically or Magnetically.
1.1.4 For More InformationThe IRS prints and provides the forms on which various payments must be reported. Alter-
natively, filers may prepare substitute copies of these IRS forms and use such forms to report
payments to the IRS.
•For copies of the official forms and instructions, call our toll-free number at 1-800-TAX-
FORM (1-800-829-3676).
•The IRS operates a central call site to answerquestions related to information returns,
penalties, and backup withholding. The hours of operation are Monday through Friday
from 8:30 a.m. to 4:30 p.m., Eastern time. For your convenience, you may call the toll-free
number, 1-866-455-7438. You may still use the original telephone number, 304-263-8700
(not toll-free). For TTY/TDD equipment, call304-267-3367 (not toll-free). The call site
can also be reached by email atm
ccirp@irs.gov.
•For other tax information related to business returns or accounts, call 1-800-829-4933. If
you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax account questions
or to order forms and publications.
1.1.5 What’s NewThe following changes have been madeto this year's Revenue Procedure:
•Form 1098-C: The American Job Creation Act of 2004 (The Act), P.L. 108–357, added
section 170(f)(12) that requires reporting of charitable contributions of motor vehicles,
boats, and airplanes after December 31, 2004.A donee organization must provide a writ-
ten acknowledgment to the donor and file the same information with the Internal Revenue
Service. The new Form 1098-C may be used as a written acknowledgement and must be
2005–44 I.R.B.866October 31, 2005

used when reporting the same information to the IRS. See theCautionunder sec. 4.1.3,
later.
•Form 1099-G: New Box 5, ATAA Payments, has been added to the form to report payments
of eligible individuals under the Demonstration Project for Alternative Trade Adjustments
Assistance (ATAA) for Older Workers. Beginning in 2005, the program payments are to
be reported on Form 1099-G, not Form 1099-MISC as in previous years.
•Form 1099-MISC: New Boxes 15a, Section 409A Deferrals, and 15b, Section 409 Income,
have been added to Form 1099-MISC.
•Form 1099-PATR: Box 6 of Form 1099-PATR that previously was used to report pass-
through credits is revised to report the deduction under section 199. The open box below
boxes 8 and 9 is designated as box 10 and will be used to report any pass-through credits
not reported in boxes 7 or 8.
•P.L. 109–58 requires an additional box to be added to 2005 Form 1099-PATR. Form 1099-
PATR, shown as Exhibit Q, is the version available at the time this publication went to
print. Please note that the specifications shown for the form will not change as a result of
the new box.
•Form 1099-SA and Form 5498-SA: Medicare + Choice (M+C) MSA has been replaced
by Medicare Advantage (MA) MSA each placeit appears on Form 1099-SA and Form
5498-SA.
Section 1.2 — General Requirements for Acceptable Substitute Forms 1096, 1098, 1099, 5498, W-2G,
and 1042-S
1.2.1 IntroductionPaper substitutes for Form 1096 and Copy A of Forms 1098, 1099, 5498, W-2G, and 1042-S
that totally conform to the specifications listed in this revenue procedure may be privately
printed and filed as returns with the IRS. The reference to the Department of the Treasury —
Internal Revenue Service should be included on all such forms.
If you are uncertain of any specification and want it clarified, you may submit a letter cit-
ing the specification, stating your understanding and interpretation of the specification, and
enclosing an example of the form (if appropriate) to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave., NW
Room 6406
Washington, DC 20224
Note.Allow at least 45 days for the IRS to respond.
You may also contact the Substitute Forms Program via e-mail at
*
taxforms@irs.gov. Please enter “Substitute Forms” on the Subject Line.
Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S are subject to annual review and possi-
ble change. Therefore, filers are cautioned against overstocking supplies of privately printed
substitutes. The specificationscontained in this revenue procedure apply to 2005 forms only.
1.2.2 Copy A SpecificationsProposed substitutes of Copy A must be an exact replica of the official IRS form with respect
to layout and content. Proposed substitutes forCopy A that do not conform to the specifications
in this revenue procedure are not acceptable. Further, if you file such forms with the IRS, you
may be subject to a penalty for failure to file a correct information return under section 6721
of the Code. Generally, the penalty is $50 foreach return where such failure occurs (up to
$250,000). No IRS office is authorized to allow deviations from this revenue procedure.
October 31, 20058672005–44 I.R.B.

Caution:Overuse of proportional fonts may causeyou to be subject to penalties and delays
in processing.
1.2.3 Copy B and Copy C
Specifications
Copies B and Copies C of the following forms must contain the information inPart 4to be
considered a “statement” or “official form” under the applicable provisions of the Code. The
format of this information is at the discretion of the filer with the exception of the location of the
tax year, form number, form name, and the information for composite Form 1099 statements
as outlined underSection 4.2.
Copy B, of the forms below, are for the following recipients.
FormRecipient
1098For Payer
1098-CFor Donor
1098-E; 1099-AFor Borrower
1098-TFor Student
1099-CFor Debtor
1099-CAPFor Shareholder
1099-LTCFor Policyholder
1099-R; W-2GIndicates that these forms may require Copy B to be
attached to the federal income tax return.
1099-SFor Transferor
All other Forms 1099; 1042-S For Recipient
5498; 5498-SAFor Participant
5498-ESAFor Beneficiary
Copy C of the following forms are:
FormRecipient
1098-CFor Donor’s Records
1099-CAPFor Corporation
1099-LTCFor Insured
1099-RFor Recipient's Records
All other Forms 1099SeeSection 4.4.2
5498-ESAFor Trustee
W-2GFor Winner's Records
Note.On Copy C, Form 1099-LTC, you may reverse the locations of the policyholder's and
the insured's name, street address, city, state, and ZIP code for easier mailing.
2005–44 I.R.B.868October 31, 2005

Section 1.3 — Definitions
1.3.1 Form RecipientForm recipient means the person to whom you are required by law to furnish a copy of
the official form or information statement. The form recipient may be referred to by different
names on various Forms 1099 and related forms (“payer,” “borrower,” “student,” “debtor,”
“policyholder,” “insured,” “transferor,” “recipient,” “participant,” “donor,” or, in the case of
Form W-2G, the “winner”). SeeSection 1.2.3,earlier.
1.3.2 FilerFiler means the person or organization required by law to file a form listed inSection 1.1.2
with the IRS. As outlined earlier, a filer may be a payer, creditor, recipient of mortgage or stu-
dent loan interest payments, educational institution, broker, barter exchange, person reporting
real estate transactions, trustee or issuer of any individual retirement arrangement or medical
savings account, lender who acquires an interest in secured property or who has reason to know
that the property has been abandoned, or certain donees of motor vehicles, boats, and airplanes.
1.3.3 Substitute FormSubstitute form means a paper substitute of Copy A of an official form listed inSection
1.1.2that totally conforms to the provisions in this revenue procedure.
1.3.4 Substitute Form Recipient
Statement
Substitute form recipient statement means a paper statement of the information reported on
a form listed inSection 1.1.2. This statement must be furnished to a person (form recipient),
as defined under the applicable provisions of the Code and the applicable regulations.
1.3.5 Composite Substitute
Statement
Composite substitute statement means one in which two or more required statements (for
example, Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document.
However, each statement must be designated separately and must contain all the requisite Form
1099 information except as provided underSection 4.2. A composite statement may not be
filed with the IRS.
Part 2
Specifications for Substitute Forms 1096
and Copies A of Forms 1098, 1099,
and 5498 (All Filed with the IRS)
Section 2.1 — Specifications
2.1.1 General RequirementsForm identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in non-
reflective black carbon-basedink in print positions 15 through 19 using an OCR A font. The
checkboxes to the right of the form identifying numbers must be 10-point boxes. The “VOID”
checkbox is in print position 25. The “CORRECTED” checkbox is in position 33. Measure-
ments are from the left edge of the paper, not including the perforated strip. SeeExhibits Eand
N.
The substitute form must be an exact replica of the official IRS form with respect to layout
and content. To determine the correct form measurements, seeExhibits AthroughZat the end
of this publication.
October 31, 20058692005–44 I.R.B.

Hot wax and cold carbon spots are not permitted on any of the internal form plies. These
spots are permitted on the back of a mailer top envelope ply.
Use of chemical transfer paper for Copy A is acceptable.
The Government Printing Office (GPO) symbol must be deleted.
2.1.2 Color and Paper QualityColor and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified
by JCP Code 0–25, dated November 29, 1978, must be white 100% bleached chemical wood,
optical character recognition (OCR) bond produced in accordancewith the following specifi-
cations.
Note.Reclaimed fiber in any percentage is permitted provided the requirements of this
standard are met.
• Acidity:Phvalue,average,notlessthan.............................4.5
• BasisWeight:17x22-500cutsheets ...............................18-20
• Metric equivalent–g/m
2
...........................................75
A tolerance of ±5 pct. is allowed.
• Stiffness: Average, each direction, not less than-milligrams............50
• Tearing strength: Average, eachdirection, not less than-grams.........40
• Opacity:Average,notlessthan-percent .............................82
• Thickness:Average-inch .......................................... 0.0038
• Metricequivalent-mm.............................................0.097
A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot vary
more than 0.0004 inch (0.0102 mm) from one edge to the other.
• Porosity:Average,notlessthan-seconds ............................10
• Finish (smoothness): Average, each side-seconds.....................20-55
• Forinformationonly,theSheffieldequivalent-units................... 170-100
• Dirt: Average, each side, not to exceed-parts per million...............8
2.1.3 Chemical Transfer PaperChemical transfer paper is permitted for Copy A only if the following standards are met:
•Only chemically backed paper is acceptable for Copy A. Front and back chemically treated
paper cannot be processed properly by machine.
•Carbon-coated forms are not permitted.
•Chemically transferred images must be black.
All c
opies must be clearly legible. Hot wax and cold carbon spots are not permitted for
Copy
A. Interleaved carbon should be black and must be of good quality to assure legibility
on a
ll copies and to avoid smudging. Fading must be minimized to assure legibility.
2.1.4 PrintingAll print on Copy A of Forms 1098, 1099, 5498, and the print on Form 1096 above the
statement, “Return this entire page to the Internal Revenue Service. Photocopies are not ac-
ceptable.” must be in Flint J–6983 red OCR dropout ink or an exact match. However, the
four-digit form identifying number must be in nonreflective carbon-based black ink in OCR A
font.
The shaded areas of any substitute form should generally correspond to the format of the
official form.
2005–44 I.R.B.870October 31, 2005

The printing for the Form 1096 statement and the following text may be in any shade or
tone of black ink. Black ink should only appear on the lower part of the reverse side of Form
1096, where it will not bleed through and interfere with scanning.
Note.The instructions on the front and back of Form 1096, which include filing addresses,
must be printed.
Separation between fields must be 0.1 inch.
Except for Form 1099-R and 1099-MISC, the numbered captions are printed as solid with
no shaded background.
Other printing requirements are discussed below.
2.1.5 OCR SpecificationsThe contractor must initiate or have a qualitycontrol program to assure OCR ink density.
Readings will be made when printed on approved 20 lb. white OCR bond with a reflectance of
not less than 80%. Black ink must not have a reflectance greater than 15%. These readings are
based on requirements of the “Scan-Optics Series 9000” Optical Scanner using Flint J–6983
red OCR dropout ink or an exact match.
The following testers and ranges are acceptable:
•MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth
PCM-II tester on the “C” scale must range from .01 minimum to .06 maximum.
•Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red
(IR) scale must range from .12 minimum to .21 maximum. White calibration disc must be
100%. Sensitivity must be set at one (1).
•Alternative testers. Alternative testers must be approved by the Government so that tested
PCS values can be established. You may obtain approval by writing to the following ad-
dress:
Commissioner of Internal Revenue
Attn: SE:W:CAR:MP:P:B:T
Business Publishing – Tax Products
1111 Constitution Ave., NW
Washington, DC 20224
2.1.6
Typography
Type must be substantially identical in size and shape to the official form. All rules
are
either
1
/2-point or
3
/4-point. Rules must be identicalto those on the official IRS fo
rm.
Note.The form identifying number must be nonreflective carbon-based black ink in OCR
A font.
2.1.7 DimensionsGenerally, three Forms 1098, 1099, or 5498 (Copy A) are contained on a single page, 8
inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.
Exceptions.Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, 1099-R, and 1042-S contain
two documents per page.
There is a .33 inch top margin from the top of the corrected box, and a .25 inch right margin.
There is a
1
/32(0.0313) inch tolerance for the right margin. If the right and top margins are
properly aligned, the left margin for all forms will be correct. All margins must be free of
print. SeeExhibits AthroughZin this publication for the correct form measurements.
These measurements are constant for all Forms 1098, 1099, and 5498. These measurements
are shown only once in this publication, on Form 1098 (Exhibit B). Exceptions to these mea-
surements are shown on the rest of the exhibits.
October 31, 20058712005–44 I.R.B.

The depth of the individual trimsize of each form on a page must be 3
2
/3inches, the same
depth as the official form.
Exceptions.The depth of Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC, 1099-R, and
1042-S is 5
1
/2inches.
2.1.8 PerforationCopy A (three per page; two per page for Forms 1098-C, 1099-B, 1099-DIV, 1099-MISC,
1099-R, and 1042-S) of privately printed continuous substitute forms must be perforated at
each 11" page depth. No perforations are allowed between the 3
2
/3"forms(5
1
/2"forForms
1098-C, 1099-B, 1099-DIV, 1099-MISC, or 1099-R) on a single copy page of Copy A.
The words “Do Not Cut or Separate Forms on This Page” must be printed in red dropout ink
(as required by form specifications) betweenthe three forms (two for Forms 1098-C, 1099-B,
1099-DIV, 1099-MISC, or 1099-R).
Note.Perforations are required between all th
e other individual copies (Copies B and C, and
Copies 1 and 2 for Forms 1099-R and 1099-MISC, an
d Copy D for Forms 1098-C, 1099-LTC
and 1099-R) in the set.
2.1.9 What To IncludeYou must include the OMB Number on Copies A and Form 1096 in the same location as
on the official form.
The words “For Privacy Act and Paperwork Reduction Act Notice, see the 2005 General
Instructions for Forms 1099, 1098, 5498, and W-2G” must be printed on Copy A; “For more
information and the Privacy Act and Paperwork Reduction Act Notice, see the 2005 General
Instructions for Forms 1099, 1098, 5498, and W-2G” must be printed on Form 1096.
A postal indicia may be used if it meets the following criteria:
•It is printed in the OCR ink color prescribed for the form, and
•No part of the indicia is within one print position of the scannable area.
The printer's symbol (GPO) mus
t not be printed on substitute Copy A. Instead, the employer
identification number (EIN) o
f the forms printer must be entered in the bottom margin on the
face of each individual form o
f Copy A, or on the bottom margin on the back of each Form
1096.
The Catalog Number (Cat. No.) shown on the 2005 forms is used for IRS distribution
purposes and need not be printed on any substitute forms.
The form must not contain the statement “IRS approved” or any similar statement.
Section 2.2 — Instructions for Preparing Paper Forms That Will Be Filed with the IRS
2.2.1 Recipient InformationThe form recipient's name, street address, city, state, ZIP code, and telephone number (if
required) should be typed or machine printed in black ink in the same format as shown on the
official IRS form. The city, state, and ZIP code must be on the same line.
The following rules apply to theform recipient's name(s):
•The name of the appropriate form recipient must be shown on the first or second name line
in the area provided for the form recipient's name.
•No descriptive information or other name may precede the form recipient's name.
•Only one form recipient's name may appear on the first name line of the form.
•If the multiple recipients' names are required on the form, enter on the first name line the re-
cipient name that corresponds to the recipient taxpayer identification number (TIN) shown
2005–44 I.R.B.872October 31, 2005

on the form. Place the other form recipients' names on the second name line (only 2 name
lines are allowable).
Because certain states require that trust accounts be provided in a different format, generally
filers should provide information returns reflecting payments to trust accounts with the:
•Trust's employer identification number (EIN) in the recipient's TIN area,
•Trust's name on the recipient's first name line, and
•Name of the trustee on the recipient's second name line.
Although handwritten forms will be accepted,the IRS prefers that filers type or machine
print data entries. Also, filers should insertdata in the middle of blocks well separated from
other printing and guidelines, and take measuresto guarantee clear, dark black, sharp images.
Carbon copies and photocopies are not acceptable.
2.2.2 Account Number BoxUse the account number box on all Forms 1098, 1099, 5498, and W-2G for an account
number designation when required by the official IRS form. The account number is required if
you have multiple accounts for a recipient for whom you are filing more than one information
return of the same type. Additionally, the IRS encourages you to include the recipients’ account
number on paper forms if your system of records uses the account number rather than the name
or TIN for identification purposes. Also, the IRS will include the account number in future
notices to you about backup withholding. If you use window envelopes and a reduced rate
to mail statements to recipients, be sure theaccount number does not appear in the window.
Otherwise, the Postal Service may not accept them for mailing.
Exception.Form 1098-T can have third party provider information.
2.2.3 Specifications and
Restrictions
Machine-printed forms should be printed using a 6 lines/inch option, and should be printed
in 10 pitch pica (10 print positions per inch) or12 pitch elite (12 print positions per inch).
Proportional spaced fonts are unacceptable.
Substitute forms prepared in continuous or strip form must be burst and stripped to conform
to the size specified for a single sheet before they are filed with the IRS. The size specified does
not include pin feed holes. Pin feed holes must not be present on forms filed with the IRS.
Do not:
•Use a felt tip marker. The machine used to “read” paper forms generally cannot read this
ink type.
•Use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special characters
in the numbered money boxes.
Exception.Use decimal points to indicate dollars and cents (for example, 2000.00 is
acceptable).
•Use apostrophes (’), asteriks (*), or otherspecial characters on the payee name line.
•Fold Forms 1096, 1098, 1099, or 5498 mailed to the IRS. Mail these forms flat in an ap-
propriately sized envelope or box. Folded documents cannot be readily moved through the
machine used in IRS processing.
•Staple Forms 1096 to the transmitted returns. Any staple holes near the return code number
may impair the IRS's ability to machine scan the type of documents.
•Type other information on Copy A.
•Cut or separate the individual forms on the sheet of forms of Copy A (except Forms W-2G).
2.2.4 Where To FileMail completed paper forms to the IRS service center shown in the Instructions for Form
1096 and in the 2005 General Instructions for Forms 1099, 1098, 5498, and W-2G. Specific
information needed to complete the forms mentioned in this revenue procedure are given in
the specific form instructions. A chart is included in the 2005 General Instructions for Forms
October 31, 20058732005–44 I.R.B.

1099, 1098, 5498, and W-2G giving a quick guide to which form must be filed to report a
particular payment.
Part 3
Specifications for Substitute Form
W-2G (Filed with the IRS)
Section 3.1 — General
3.1.1 PurposeThe following specifications give the format requirements for substitute Form W-2G (Copy
A only), which is filed with the IRS.
A filer may use a substitute Form W-2G to file with the IRS (referred to as “substitute Copy
A”). The substitute form must be an exact replica of the official form with respect to layout
and content.
Section 3.2 — Specifications for Copy A of Form W-2G
3.2.1 Substitute Form W-2G
(Copy A)
You must follow these specifications when printing substitute Copy A of the Form W-2G.
ItemSubstitute Form W-2G (Copy A)
Paper Color and
Quality
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pound (basis 17 x 22-500), plus or minus 5 percent. The paper
must consist substantially of bleached chemical wood pulp. It must
be free from unbleached or ground wood pulp or post-consumer
recycled paper. It also must be suitably sized to accept ink without
feathering.
Ink Color and
Quality
All printing must be in a high quality nongloss black ink.
TypographyThe type must be substantially identical in size and shape to the
official form. All rules on the document are either
1
/2point (.007
inch), 1 point (0.015 inch), or 3 point (0.045). Vertical rules must
be parallel to the left edge of the document, horizontal rules to the
top edge.
DimensionsThe official form is 8 inches wide x 3
2
/3inches deep, exclusive of a
2
/3inch snap stub on the left side of the form. Any substitute Copy
A must be the same dimensions. The snap feature is not required
on substitutes. All margins must be free of print. The top and right
margins must be
1
/4inch plus or minus .0313. If the top and right
margins are properly aligned, the left margin for all forms will be
correct. If the substitute forms are in continuous or strip form,
they must be burst and strippedto conform to the size specified
for a single form.
Hot Wax and Cold
Carbon Spots
Hot wax and cold carbon spots are not permitted on any of the
internal form plies. These spots are permitted on the back of a
mailer top envelope ply. Interleaved carbons, if used, should be
black and of good quality to avoid smudging.
2005–44 I.R.B.874October 31, 2005

ItemSubstitute Form W-2G (Copy A)
Printer’s SymbolThe Government Printing Office (GPO) symbol must not be printed
on substitute Forms W-2G. Instead, the employer identification
number (EIN) of the forms printer must be printed in the bottom
margin on the face of each individual Copy A on a sheet. The
form must not contain the statement “IRS approved” or any similar
statement.
Catalog NumberThe Catalog Number (Cat. No.) shown on Form W-2G is used for
IRS distribution purposes and need not be printed on any substitute
forms.
Part 4
Substitute Statements to Form Recipients and
Form Recipient Copies
Section 4.1 — Specifications
4.1.1 IntroductionIf you do not use the official IRS form to furnishstatements to recipients, you must furnish
an acceptable substitute statement. To be acceptable, your substitute statement must comply
with the rules in this section. If you are furnishing a substitute form, see Regulations sections
1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements must
be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and
1099-PATR, and Form 1099-MISC or 1099-S for royalties. Generally, information returns may
be furnished electronically with the consent of the recipient. See Section 4.5.1.
Note.A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a state-
ment to the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement
required by those regulations is not subjectto the requirements outlined in this section.
4.1.2 Substitute Statements to
Recipients for Certain Forms
1099-INT and 1099-DIV, and for
Forms 1099-OID and 1099-PATR
The rules in this section apply to Form 1099-INT(except for interest reportable under sec-
tion 6041), 1099-DIV (except for section 404(k) dividends), 1099-OID, and 1099-PATR only.
You may furnish form recipients with Copy B of the official Form 1099 or a substitute Form
1099 (form recipient statement) if it contains the same language as the official IRS form (such
as aggregate amounts paid to the form recipient, any backup withholding, the name, address,
and TIN of the person making the return, and any other information required by the official
form). Except for state income tax withholding information, information not required by the
official form should not be included on the substitute form.
You may enter a total of the individual accounts listed on the form only if they have been
paid by the same payer. For example, if you are listing interest paid on several accounts by
one financial institution on Form 1099-INT, you may also enter the total interest amount. You
may also enter a date next to the corrected box if that box is checked.
A substitute form recipient statement for Forms 1099-INT, 1099-DIV, 1099-OID, or
1099-PATR must comply with the following requirements:
(1) Box captions and numbers that are applicable must be clearly identified, using the same
wordingandnumberingasontheofficialform.
Note.For Form 1099-INT, if box 3 is not on your substitute form, you may drop “not included
in box 3” from the box 1 caption.
(2) The form recipient statement (Copy B) must contain all applicable form recipient in-
structions provided on the front and back of the official IRS form. You may provide those
instructions on a separate sheet of paper.
(3) The form recipient statement must contain the following in bold and conspicuous type:
October 31, 20058752005–44 I.R.B.

This is important tax information and is being furnished to the Internal Revenue Ser-
vice. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if this income is taxable and the IRS determines that it has not been
reported.
(4) The box caption“Federal income tax withheld”must be in boldface type on the form
recipient statement.
(5) The form recipient statement must contain the Office of Management and Budget
(OMB) number as shown on the official IRS form. SeePart 5.
(6) The form recipient statement must contain the tax year (for example, 2005), form num-
ber (for example, Form 1099-INT), and form name (for example, Interest Income) of the offi-
cial IRS Form 1099. This information must be displayed prominently together in one area of
the statement. For example, the tax year, form number, and form name could be shown in the
upper right part of the statement. Each copy must be appropriately labeled (such as Copy B,
For Recipient). SeeSection 4.4for applicable labels and arrangement of assembly of forms.
Note.Do not include the words “Substitute for” or “In lieu of” on the form recipient statement.
(7) Layout and format of the form is at the discretion of the filer. However, the IRS en-
courages the use of boxes so that the statement has the appearance of a form and can be easily
distinguished from other nontax statements.
(8) Each recipient statement of Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR
must include the direct access telephone number of an individual who can answer questions
about the statement. Include that telephone number conspicuously anywhere on the recipient
statement.
(9) Until new regulations are issued, the IRS will not assess penalties for use of a logo
(for example, the name of the payer in any typeface, font, or style, and/or a symbolic icon) or
slogan on a recipient statement if the logo or slogan is used by the payer in the ordinary course
of its trade or business. In addition, use of the logo or slogan must not make it less likely for a
reasonable payee to recognize the importance of the statement for tax reporting purposes.
(10) A mutual fund family may state separatelyononedocument(for example, one piece
of paper) the dividend income earned by a recipient from each fund within the family of funds
as required by Form 1099-DIV. However, each fundand its earnings must be stated separately.
The form must contain an instruction to the recipient that each fund’s dividends and name, not
thenameofthemutualfundfamily,mustbereported on the recipient’s tax return. The form
cannot contain an aggregate total of all funds. In addition, a mutual fund family may furnish a
single statement (as a single filer) for Forms 1099-INT, 1099-DIV, and 1099-OID information.
Each fund and its earnings must be stated separately. The form must contain an instruction
to the recipient that each fund’s earnings and name, not the name of the mutual fund family,
must be reported on the recipient’s tax return. The form cannot contain an aggregate total of
all funds.
4.1.3 Substitute Statements to
Recipients for Certain Forms
1098, 1099, 5498, and W-2G
Statements to form recipients for Forms 1098, 1098-C, 1098-E, 1098-T, 1099-A, 1099-B,
1099-C, 1099-CAP, 1099-G, 1099-H, 1099-LTC, 1099-MISC, 1099-Q, 1099-R, 1099-S,
1099-SA, 5498, 5498-ESA, 5498-SA, W-2G, 1099-DIV (only for section 404(k) dividends
reportable under section 6047), and 1099-INT (only for interest of $600 or more made in the
course of a trade or business reportable under section 6041) can be copies of the official forms
or an acceptable substitute.
Caution.The IRS does not require a donee to use Form 1098-C as the written acknowledg-
ment for contributions of motor vehicles, boats, and airplanes. However, if you choose to use
copies of Form 1098-C or an acceptable substitute as the written acknowledgment, then you
must follow the requirements of this section 4.1.3.
To be acceptable, a substitute form recipient statement must meet the following require-
ments.
(1) The tax year, form number, and form name must be the same as the official form and
must be displayed prominently together in onearea on the statement. For example, they may
be shown in the upper right part of the statement.
2005–44 I.R.B.876October 31, 2005

(2) The filer’s and the form recipient’s identifying information required on the official IRS
form must be included.
(3) Each substitute recipient statement for Forms W-2G, 1098, 1098-C, 1098-E, 1098-T,
1099-A, 1099-B, 1099-CAP, 1099-DIV, 1099-G (excluding state and local income tax
refunds), 1099-H, 1099-INT, 1099-LTC, 1099-MISC (excluding fishing boat proceeds),
1099-OID, 1099-PATR, 1099-Q, and 1099-S must includethe direct access telephone number
of an individual who can answer questions about the statement. Include the telephone number
conspicuously anywhere on the recipient statement. Although not required, payers reporting
on Forms 1099-C, 1099-R, 1099-SA, 5498, 5498-ESA, and 5498-SA are encouraged to
furnish telephone numbers.
(4) All applicable money amounts and information, including box numbers, required to be
reported to the form recipient must be titled on the form recipient statement in substantially the
same manner as those on the official IRS form.The box caption “Federal income tax withheld”
must be in boldface type on the form recipient statement.
Exception.If you are reporting a payment as “Other income” in box 3 of Form 1099-MISC,
you may substitute appropriate language for the box title. For example, for payments of ac-
crued wages and leave to a beneficiary of a deceased employee, you might change the title of
box 3 to “Beneficiary payments” or something similar.
Note.You cannot make this change on Copy A.
Note.If federal income tax is withheld and shown on Form 1099-R or W-2G, Copy B and
Copy C must be furnished to the recipient. If federal income tax is not withheld, only Copy C
of Form 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions similar
to those on the back of the official Copy B and Copy C of Form 1099-R must be furnished to the
recipient. For convenience, you may choose to provide both Copies B and C of Form 1099-R
to the recipient.
(5) You must provide appropriate instructionsto the form recipient similar to those on the
official IRS form, to aid in the proper reporting on the form recipient’s income tax return. For
payments reported on Forms 1099-B, and 1099-CAP, the requirement to include instructions
substantially similar to those on the official IRS form may be satisfied by providing form recip-
ients with a single set of instructions for all Forms 1099-B and 1099-CAP statements required
to be furnished in a calendar year.
(6) If you use carbonless sets to produce recipient statements, the quality of each copy in
the set must meet the following standards:
•All copies must be clearly legible,
•All copies must be able to be photocopied, and
•Fading must not diminish legibility and the ability to photocopy.
In general, black chemical transfer inks are preferred, but other colors are permitted if the above
standards are met. Hot wax and cold carbon spots are not permitted on any of the internal form
plies. The back of a mailer top envelope ply may contain these spots.
(7) A mutual fund family may state separately on one document (for example, one piece
of paper) the Form 1099-B information for a recipient from each fund as required by Form
1099-B. However, the gross proceeds, etc., from each transaction within a fund must be stated
separately. The form must contain an instruction to the recipient that each fund’s (not the
mutual fund family’s) name and amount must be reported on the recipient’s tax return. The
form cannot contain an aggregate total of all funds.
(8) You may use a Uniform Settlement Statement (under the Real Estate Settlement Proce-
dures Act of 1974 (RESPA)) for Form 1099-S. The Uniform Settlement Statement is acceptable
as the written statement to the transferorif you include the legend for Form 1099-S inSection
4.3.2and indicate which information on the Uniform Settlement Statement is being reported
to the IRS on Form 1099-S.
(9) For reporting state income tax withholding and state payments, you may add an addi-
tional box(es) to recipient copies as appropriate.
Note.You cannot make this change on Copy A.
(10) On Copy C of Form 1099-LTC, you may reverse the location of the policyholder’s and
the insured’s name, street address, city, state, and ZIP code for easier mailing.
October 31, 20058772005–44 I.R.B.

(11) If an institution insurer uses a third party service provider to file Form 1098-T, then in
addition to the institution or insurers name, address, and telephone number, the same informa-
tion may be included for the third party service provider in the space provided on the form.
(12) Logos are permitted on substitute recipient statements for the forms listed in this section
(Section 4.1.3).
Section 4.2 — Composite Statements
4.2.1 Composite Substitute
Statements for Certain Forms
1099-INT, 1099-DIV, 1099-MISC,
and 1099-S, and for Forms
1099-OID and 1099-PATR
A composite form recipient statement is permitted for reportable payments of interest, div-
idends, original issue discount, patronage dividends, and royalties (Forms 1099-INT (except
for interest reportable under section 6041), 1099-DIV (except for section 404(k) dividends),
1099-MISC or 1099-S (for royalties only),1099-OID, or 1099-PATR) when one payer is re-
porting more than one of these payments during a calendar year to the same form recipient.
Generally, do not include any other Form 1099 information (for example, 1098 or 1099-A)
on a composite statement with the information required on the forms listed in the preceding
sentence.
Exception.A filer may include Form 1099-B information on a composite form with the
forms listed above.
Although the composite form recipient statement may be on one sheet, the format of the
composite form recipient statement must satisfy the following requirements in addition to the
requirements listed earlier inSection 4.1.2.
•All information pertaining to a particular type of payment must be located and blocked
together on the form and separate from any information covering other types of payments
included on the form. For example, if you are reporting interest and dividends, the Form
1099-INT information must be presented separately from the Form 1099-DIV information.
•The composite form recipient statement must prominently display the tax year, form num-
ber, and form name of the official IRS form together in one area at the beginning of each
appropriate block of information.
•Any information required by the official IRS forms that would otherwise be repeated in
each information block is required to be listed only once in the first information block on
the composite form. For example, there is no requirement to report the name of the filer
in each information block. This rule does notapply to any money amounts (for example,
federal income tax withheld) or to any other information that applies to money amounts.
•A composite statement is an acceptable substitute only if the type of payment and the recip-
ient’s tax obligation with respect to the payment are as clear as if each required statement
were furnished separately on an official form.
4.2.2 Composite Substitute
Statements to Recipients for
Forms Specified in Section 4.1.3
A composite form recipient statement for the forms specified inSection 4.1.3is permitted
when one filer is reporting more than one type of payment during a calendar year to the same
form recipient. A composite statement is not allowed for a combination of forms listed in
Section 4.1.3and forms listed inSection 4.1.2.
Exceptions:
•Substitute payments in lieu of dividends reported in Box 8 of Form 1099-MISC may be
reported on a composite substitute statement with Form 1099-DIV.
•Form 1099-B information may be reported on a composite form with the forms specified
inSection 4.1.2as described inSection 4.2.1.
•Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C.
•Royalties reported on Form 1099-MISC or 1099-S may be reported on a composite form
only with the forms specified in Section 4.1.2.
Although the composite form recipient statement may be on one sheet, the format of the
composite form recipient statement must satisfy the requirements listed inSection 4.2.1as well
2005–44 I.R.B.878October 31, 2005

as the requirements inSection 4.1.3. A composite statement of Forms 1098 and 1099-INT (for
interest reportable under section 6049) is not allowed.
Section 4.3 — Required Legends
4.3.1 Required Legends for
Forms 1098
Form 1098 recipient statements (Copy B) must contain the following legends:
•Form 1098—
(1) “The information in boxes 1, 2, and 3 is important tax information and is being fur-
nished to the Internal Revenue Service. If you arerequired to file a return, a negligence penalty
or other sanction may be imposed on you if the IRS determines that an underpayment of tax
results because you overstated a deduction for this mortgage interest or for these points or be-
cause you did not report this refund of interest on your return.”
(2) “Caution.The amount shown may not be fully deductible by you. Limits based on the
loan amount and the cost and value of the secured property may apply. Also, you may only
deduct interest to the extent it was incurred by you, actually paid by you, and not reimbursed
by another person.”
•Form 1098-C:
Copy B — “In order to take a deduction for this contribution you must attach this copy
to your federal tax return.”
Copy C — “This information is being furnished to the Internal Revenue Service.”
•Form 1098-E — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if the IRS determines that an underpayment of tax results because
you overstated a deduction for student loan interest.”
•Form 1098-T — “This is important tax information and is being furnished to the Internal
Revenue Service.”
4.3.2 Required Legends for
Forms 1099 and W-2G
•Forms 1099-A, 1099-C, and 1099-CAP:
Copy B — “This is important tax information and is being furnished to the Internal Rev-
enue Service. If you are required to file a return, a negligence penalty or other sanction may
be imposed on you if taxable income results from this transaction and the IRS determines
that it has not been reported.”
•Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, and
1099-Q:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this income is taxable and the IRS determines that it has not been
reported.”
•Forms 1099-H:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service.”
•Form 1099-LTC:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that
it has not been reported.”
Copy C — “Copy C is provided to you for information only. Only the policyholder is
required to report this information on a tax return.”
•Form 1099-R:
Copy B — “Report this income on your federal tax return. If this form shows federal
income tax withheld in box 4, attach this copy to your return.”
Copy C — “This information is being furnished to the Internal Revenue Service.”
October 31, 20058792005–44 I.R.B.

•Form 1099-S:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that
it has not been reported.”
•Form 1099-SA:
Copy B — “This information is being furnished to the Internal Revenue Service.”
•Form W-2G:
Copy B — “This information is being furnished to the Internal Revenue Service. Report
this income on your federal tax return. If this form shows federal income tax withheld in
box 2, attach this copy to your return.”
Copy C — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this income is taxable and the IRS determines that it has not been
reported.”
4.3.3 Required Legends for
Forms 5498
Form 5498 recipient statements (Copy B) must contain the following legends:
•Form 5498 — “This information is being furnished to the Internal Revenue Service.”
Note.If you do not furnish another statement to the participant because no contributions
were made for the year, the statement of the fair market value and any required minimum
distribution, of the account must contain this legend and a designation of which information
is being furnished to the IRS.
•Form 5498-ESA — “The information in boxes 1 and 2 is being furnished to the Internal
Revenue Service.”
•Form 5498-SA — “The information in boxes 1 through 6 is being furnished to the Internal
Revenue Service.”
Section 4.4 — Miscellaneous Instructions for Copies B, C, D, 1, and 2
4.4.1 CopiesCopies B, C, and in some cases, D, 1, and 2 are included in the official assembly for the
convenience of the filer. You are not legally required to include all these copies with the pri-
vately printed substitute forms. Furnishing Copies B and, in some cases, C will satisfy the
legal requirement to provide statements of information to form recipients.
Note.If an amount of federal income tax withheld is shown on Form 1099-R or W-2G,
Copy B (to be attached to the tax return) and Copy C must be furnished to the recipient. Copy
D (Forms 1099-R and W-2G) may be used for filer records. Only Copy A should be filed with
the IRS.
4.4.2 Arrangement of AssemblyCopy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of
the assembly must be arranged, from top to bottom, as follows. For:
•Form 1098 — Copy B “For Payer”; Copy C “For Recipient.”
•Form 1098-C — Copy B “For Donor”; Copy C “For Donor’s Records”; Copy D “For
Donee.”
•Form 1098-E — Copy B “For Borrower”; Copy C “For Recipient.”
•Form 1098-T — Copy B “For Student”; Copy C “For Filer.”
•Form 1099-A — Copy B “For Borrower”; Copy C “For Lender.”
•Forms 1099-B, 1099-DIV, 1099-G, 1099-H,1099-INT, 1099-OID, 1099-PATR, 1099-Q,
and 1099-SA — Copy B “For Recipient”; Copy C “For Payer.”
•Form 1099-C — Copy B “For Debtor”; Copy C “For Creditor.”
•Form 1099-CAP — Copy B “For Shareholder”; Copy C “For Corporation.”
•Form 1099-LTC — Copy B “For Policyholder”; Copy C “For Insured”; and Copy D “For
Payer.”
2005–44 I.R.B.880October 31, 2005

•Form1099-MISC—Copy1“ForStateTaxDepartment”; Copy B “ForRecipient”; Copy
2 “To be filed with recipient’s state incometax return, when required”; and Copy C “For
Payer.”
•Form 1099-R — Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
income on your federal tax return. If this form shows federal income tax withheld in box
4, attach this copy to your return”; Copy C “For Recipient’s Records”; Copy 2 “File this
copy with your state, city, or local income tax return, when required”; Copy D “For Payer.”
•Form 1099-S — Copy B “For Transferor”; Copy C “For Filer.”
•Form 5498 — Copy B “For Participant”; Copy C “For Trustee or Issuer.”
•Form 5498-ESA — Copy B “For Beneficiary”; Copy C “For Trustee.”
•Form 5498-SA — Copy B “For Participant”; Copy C “For Trustee.”
•Form W-2G — Copy 1 “For State Tax Department”; Copy B “Report this income on your
federal tax return. If this form shows federal income tax withheld in box 2, attach this copy
to your return”; Copy C “For Winner’s Records”; Copy 2 “Attach this copy to your state
income tax return, if required.”; Copy D “For Payer.”
4.4.3 PerforationsPerforations are required between forms on all copies except Copy A to make separating
the forms easier. (Copy A of Form W-2G may be perforated.)
Section 4.5 — Electronic Delivery of Form 1099 and Form 5498 Payee Statements
4.5.1 Electronic Recipient
Statements
If you are required to furnish a written statement (Copy B or an acceptable substitute) to a
recipient, then you may furnish the statement electronically instead of on paper. This includes
furnishing the statement to recipients of Forms 1098, 1098-E, 1098-T, 1099-A, B, C, CAP,
DIV, H, INT, G, LTC, MISC, OID, PATR, Q, R, S, SA, 5498, 5498-ESA, and 5498-SA. It also
includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes, wagering pools,
and lotteries).
Note.Until further guidance is issued, you can not furnish Form 1098-C electronically.
If you meet the requirements listed below, you are treated as furnishing the statement timely.
ConsentThe recipient must consent in the affirmative and not have withdrawn the consent before
the statement is furnished. The consent by therecipient must be made electronically in a way
that shows that he or she can access the statement in the electronic format in which it will be
furnished.
You must notify the recipient of any hardware or software changes prior to furnishing the
statement. A new consent to receive the statement electronically is required after the new
hardware or software is put into service.
Prior to furnishing the statements electronically, you must provide the recipient a statement
with the following statements prominently displayed:
•If the recipient does not consent to receive the statement electronically, a paper copy will
be provided.
•The scope and duration of the consent. For example, whether the consent applies to every
year the statement is furnished or only for the January 31 immediately following the date
of the consent.
•How to obtain a paper copy after giving consent.
•How to withdraw the consent. The consent may be withdrawn at any time by furnishing
the withdrawal in writing (electronically oron paper) to the person whose name appears
on the statement. Confirmation of the withdrawal also will be in writing (electronically or
on paper).
•Notice of termination. The notice must state under what conditions the statements will no
longer be furnished to the recipient.
October 31, 20058812005–44 I.R.B.

•Procedures to update the recipient’s information.
•A description of the hardware and software required to access, print and retain a statement,
and a date the statement will no longer be available on the website.
Format, Posting, and NotificationAdditionally, you must:
•Ensure the electronic format contains all therequired information and complies with the
guidelines in this document.
•Post, on or before the January 31 due date, theapplicable statement on a website accessible
to the recipient through October 15 of that year.
•Inform the recipient, electronically or by mail, of the posting and how to access and print
the statement.
For more information, see Regulations section 31.6051-1. For electronic furnishing of
Forms 1098-E and 1098-T, see Regulations section 1.6050S-2. For electronic furnishing of
Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice 2004-10, 2004-1
C.B. 433.
Part 5
Additional Instructions for Substitute
Forms 1098, 1099, 5498, W-2G, and 1042-S
Section 5.1 — Paper Substitutes for Form 1042-S
5.1.1 Paper SubstitutesPaper substitutes of Copy A for Form 1042-S,Foreign Person’s U.S. Source Income Subject
to Withholding, that totally conform to the specifications contained in this procedure may be
privately printed without prior approval from the Internal Revenue Service. Proposed substi-
tutes not conforming to these specifications must be submitted for consideration.
Note.Copies B, C, D, and E of Form 1042-S may contain multiple income entries for the
same recipient, that is multiple rows of the top boxes 1-8 of the Form.
5.1.2 Time Frame For Submission
of Form 1042-S
The request should be submitted by November 15 of the year prior to the year the form is
to be used. This is to allow the Service adequate time to respond and the submitter adequate
time to make any corrections. These requests should contain a copy of the proposed form, the
need for the specific deviation(s), and the number of information returns to be printed.
5.1.3 RevisionsForm 1042-S is subject to annual review and possible change. Withholding agents and form
suppliers are cautioned against overstocking supplies of the privately printed substitutes.
5.1.4 Obtaining CopiesCopies of the official form for the reporting year may be obtained from most Service offices.
The Service provides only cut sheets (no carbon interleaves) of these forms. Continuous fan-
fold/pin-fed forms are not provided.
5.1.5 Instructions For
Withholding Agents
Instructions for withholding agents:
•Only original copies may be filed with the Service. Carbon copies and reproductions are
not acceptable.
•The term “Recipient’s U.S. TIN” for an individual means the social security number (SSN)
or IRS individual taxpayer identification number (ITIN), consisting of nine digits sepa-
rated by hyphens as follows: 000-00-0000. For all other recipients, the term means em-
ployer identification number (EIN) or qualified intermediary employer identification num-
ber (QI-EIN). The QI-EIN designation includes a withholding foreign partnership employer
identification number (WP-EIN) and a withholding foreign trust employer identification
2005–44 I.R.B.882October 31, 2005

number (WT-EIN). The EIN and QI-EIN consist of nine digits separated by a hyphen as
follows: 00-0000000. The taxpayer identification number (TIN) must be in one of these
formats.
•Withholding agents are requested to type or machine print whenever possible, provide qual-
ity data entries on the forms (that is, use black ribbon and insert data in the middle of blocks
well separated from other printing and guidelines), and take other measures to guarantee a
clear, sharp image. Withholding agents are notrequired, however, to acquire special equip-
ment solely for the purpose of preparing these forms.
•The “VOID,” “CORRECTED,” and “PRO-RATA BASIS REPORTING” boxes must be
printed at the top center of the form underthe title and checked, if applicable.
•Substitute forms prepared in continuous or strip form must be burst and stripped to conform
to the size specified for a single form beforethey are filed with the Service. The dimen-
sions are found below. Computer cards are acceptable provided they meet all requirements
regarding layout, content, and size.
5.1.6 Substitute Form 1042-S
Format RequirementsPropertySubstitute Form 1042-S Format Requirements
PrintingPrivately printed substitute Forms 1042-S must be exact replicas
of the official forms with respect to layout and content. Only the
dimensions of the substitute form may differ. The Government
Printing Office (GPO) symbol must be deleted. The exact dimensions
are found below.
Box EntriesOnly one item of income may be represented on the copy submitted
to the Service (Copy A). Multiple income items may be shown on
copies provided to recipients or retained by withholding agent. All
boxes appearing on the official form must be present on the substitute
form, with appropriate captions.
Color and Quality
of Ink
All printing must be in high quality non-gloss black ink. Bar codes
should be free from picks and voids.
TypographyType must be substantially identical in size and shape to
corresponding type on the official form. All rules on the document
are either 1 point (0.015") or 3 point (0.045"). Vertical rules must be
parallel to the left edge of the document; horizontal rules must be
parallel to the top edge.
CarbonsCarbonized forms or “spot carbons” are not permissible. Interleaved
carbons, if used, must be of good quality to preclude smudging and
should be black.
AssemblyIf all five parts are present, theparts of the assembly shall be arranged
from top to bottom as follows: Copy A (Original) “for Internal
Revenue Service,” Copies B, C, and D “for Recipient,” and Copy E
“for Withholding Agent.”
• Paper for Copy A must be white chemical wood bond, or
equivalent, 20 pound (basis 17 x 22–500), plus or minus 5
percent; or offset book paper, 50 pound (basis 25 x 38–500). No
optical brighteners may be added to the pulp or paper during
manufacture. The paper must consist of principally bleach
chemical wood pulp or recycled printed paper. It also must be
suitably sized to accept ink without feathering.
Color Quality of
Paper
• Copies B, C, D (for Recipient), and E (For Withholding Agent)
are provided in the official assembly solely for the convenience
of the withholding agent. Withholding agents may choose the
format, design, color, and quality of the paper used for these
copies.
October 31, 20058832005–44 I.R.B.

PropertySubstitute Form 1042-S Format Requirements
• The official form is 8 inches wide x 5
1
/2inches deep, exclusive
of a
1
/2inch snap stub on the left side of the form. The snap
feature is not required on substitutes.
• The width of a substitute Copy A must be a minimum of 7 inches
and a maximum of 8 inches, although adherence to the size of
the official form is preferred. If the width of substitute Copy A
is reduced from that of the official form, the width of each field
on the substitute form must be reduced proportionately. The left
margin must be
1
/2inch and free of all printing other than that
shown on the official form.
Dimensions
• The depth of a substitute Copy A must be a minimum of 5
1
/6
inches and a maximum of 5
1
/2inches.
Other CopiesCopies B, C, and D must be furnished for the convenience of payees
who must send a copy of the form with other federal and state returns
they file. Copy E may be used as a withholding agent’s record/copy.
Section 5.2 — OMB Requirements for All Forms in This Revenue Procedure
5.2.1 OMB RequirementsThe Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires that:
•OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains
(in or near the upper right corner) the OMB approval number, if any. (The official OMB
numbers may be found on the official IRS printed forms and are also shown on the forms
in the exhibits inPart 6.)
•Each IRS form (or its instructions) states:
(1) Why the IRS needs the information,
(2) How it will be used, and
(3) Whether or not the information is required to be furnished to the IRS.
This information must be provided to any users of official or substitute IRS forms or in-
structions.
5.2.2 Substitute Form
Requirements
The OMB requirements for substitute IRS forms are:
•Any substitute form or substitute statement to a recipient must show the OMB number as
it appears on the official IRS form.
•For Copy A, the OMB number must appear exactly as shown on the official IRS form.
•For any copy other than Copy A, the OMB number must use one of the following formats.
(1) OMB No. XXXX-XXXX (preferred) or
(2) OMB # XXXX-XXXX (acceptable).
2005–44 I.R.B.884October 31, 2005

5.2.3 Required Explanation to
Users
All substitute forms (Copy A only) must state “For Privacy Act and Paperwork Reduction
Act Notice, see the 2005 General Instructions for Forms 1099, 1098, 5498, and W-2G.” (or
“For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.” for Copy A
of Form 1042-S).
If no instructions are provided to users of your forms, you must furnish them with the exact
text of the Privacy Act and Paperwork Reduction Act Notice.
Section 5.3 — Reproducible Copies of Forms
5.3.1 IntroductionYou can order official IRS forms and publications24hoursaday,7daysaweek,bycalling
1-800-TAX-FORM (1-800-829-3676). Other ways to get federal tax material include:
•The Internet.
•CD-ROM.
•GPO Superintendent of Documents Bookstores.
Note.Several IRS forms are provided electronically on the IRS home page and on the
Federal Tax Forms CD-ROM, but Copy A of Forms 1096, the 1098 series, 1099 series, and
5498 series cannot be used for filing with the IRS when printed from a conventional printer.
These forms contain drop-out ink requirements as described in Part 2 of this publication.
5.3.2 InternetYou can download tax mat
erials from the Internet by visiting the IRS web site at
w
ww.irs.gov.
5.3.3 IRS Federal Tax Forms
CD-ROM
The IRS also offers an alternative to downloading electronic files and provides current and
prior-year access to tax forms and instructions through itsFederal Tax Forms CD-ROM.The
CD, Pub. 1796,Federal Tax Products on CD-ROM, will be available for the upcoming fil-
ing season. You may buy the CD-ROM on the Internet atw
ww.irs.gov/cdordersor by calling
1-877-CDFORMS (1-877-233-6767).
5.3.4 GPO Supt. of Documents
Bookstores
The Government Printing Office (GPO) Superintendent of Documents Bookstores also sell
individual copies of tax forms, instructions, and publications.
Section 5.4 — Effect on Other Revenue Procedures
5.4.1 Other Revenue ProceduresRevenue Procedure 2004-58, 2004-2 C.B. 602, which provides rules and specifications for
private printing of 2004 substitute forms andstatements to recipients, is superseded.
Part 6
Exhibits
Section 6.1 — Exhibits of Forms in the Revenue Procedure
6.1.1 PurposeExhibits A through Z illustrate some of the specifications t
hat were discussed earlier in this
revenue procedure. The dimensions apply to the actual size f
orms, but the exhibits have been
reduced in size.
Generally, the illustrated dimensions apply to all like forms. For example, Exhibit B shows
11.00" from the top edge to the bottom edge of Form 1098 and .85" between the bottom rule
October 31, 20058852005–44 I.R.B.

of the top form and the top rule of the second form on the page. These dimensions apply to all
forms that are printed three to a page.
6.1.2 GuidelinesKeep in mind the following guidelines when printing substitute forms.
•Closely follow the specifications to avoid delays in processing the forms.
•Always use the specifications as outlined in this revenue procedure and illustrated in the
exhibits.
•Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form.
This will cause inconsistency with the specifications.
2005–44 I.R.B.886October 31, 2005

October 31, 20058872005–44 I.R.B.

2005–44 I.R.B.888October 31, 2005

October 31, 20058892005–44 I.R.B.

2005–44 I.R.B.890October 31, 2005

October 31, 20058912005–44 I.R.B.

2005–44 I.R.B.892October 31, 2005

October 31, 20058932005–44 I.R.B.

2005–44 I.R.B.894October 31, 2005

October 31, 20058952005–44 I.R.B.

2005–44 I.R.B.896October 31, 2005

October 31, 20058972005–44 I.R.B.

2005–44 I.R.B.898October 31, 2005

October 31, 20058992005–44 I.R.B.

2005–44 I.R.B.900October 31, 2005

October 31, 20059012005–44 I.R.B.

2005–44 I.R.B.902October 31, 2005

October 31, 20059032005–44 I.R.B.

2005–44 I.R.B.904October 31, 2005

October 31, 20059052005–44 I.R.B.

2005–44 I.R.B.906October 31, 2005

October 31, 20059072005–44 I.R.B.

2005–44 I.R.B.908October 31, 2005

October 31, 20059092005–44 I.R.B.

2005–44 I.R.B.910October 31, 2005

October 31, 20059112005–44 I.R.B.

2005–44 I.R.B.912October 31, 2005

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
Announcement 2005-76
Under Title 31, Code of Federal Regu-
lations, Part 10, attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries may not accept assistance from,
or assist, any person who is under disbar-
ment or suspension from practice before
the Internal Revenue Service if the assis-
tance relates to a matter constituting prac-
tice before the Internal Revenue Service
and may not knowingly aid or abet another
person to practice before the Internal Rev-
enue Service during a period of suspen-
sion, 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, Of-
fice of Professional Responsibility, will
announce in the Internal Revenue Bulletin
their names, their city and state, their pro-
fessional designation, the effective date
of disciplinary action, and the period of
suspension. This announcement will ap-
pear 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.
Consent Suspensions From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, an attorney, certified pub-
lic accountant, enrolled agent, or enrolled
actuary, in order to avoid the institution
or conclusion of a proceeding for his or
her disbarment or suspension from prac-
tice before the Internal Revenue Service,
may offer his or her consent to suspension
from such practice. The Director, Office
of Professional Responsibility, in his dis-
cretion, may suspend an attorney, certified
public accountant, enrolled agent, or en-
rolled actuary in accordance with the con-
sent offered.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Ser-
vice:
NameAddressDesignationDate of Suspension
Reagan, JohnCortland, NYCPAIndefinite
from
June 24, 2005
Harris, Alexander W.Chicago, ILAttorneyJuly 1, 2005
to
December 31, 2005
Belush, Glen J.Monroe, CTCPAIndefinite
from
July 15, 2005
Lamont, AliceAtlanta, GACPAIndefinite
from
July 15, 2005
Morse, Kyle K.Bedford, TXCPAIndefinite
from
July 22, 2005
October 31, 20059132005–44 I.R.B.

NameAddressDesignationDate of Suspension
Duggan Jr., Joseph A.Jacksonville, OREnrolled AgentIndefinite
from
August 1, 2005
Harper, IvanBrooklyn, NYCPAIndefinite
from
August 15, 2005
Bandy, Robert M.Tyler, TXAttorneyIndefinite
from
August 24, 2005
Peterson, StanleySpringfield, PACPAIndefinite
from
August 26, 2005
Shorten, JudyVacaville, CAEnrolled AgentIndefinite
from
September 1, 2005
Watkins, David E.Shelbyville, INEnrolled AgentIndefinite
from
September 1, 2005
Expedited Suspensions From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, the Director, Office of Pro-
fessional Responsibility, is authorized to
immediately suspend from practice before
the Internal RevenueService any practi-
tioner who, within five years from the date
the expedited proceeding is instituted (1)
has had a license to practice as an attor-
ney, 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 be-
fore the Internal Revenue Service by virtue
of the expedited proceeding provisions:
NameAddressDesignationDate of Suspension
Leong, Thomas S.Honolulu, HIAttorneyIndefinite
from
July 11, 2005
Clark, Mark S.Tucson, AZAttorneyIndefinite
from
July 11, 2005
Hudspeth, George E.St. Louis, MOAttorneyIndefinite
from
July 11, 2005
Dodd, Alan F.Westborough, MAAttorneyIndefinite
from
July 11, 2005
Crews, James F.Tipton, MOAttorneyIndefinite
from
July 11, 2005
2005–44 I.R.B.914October 31, 2005

NameAddressDesignationDate of Suspension
Luparella, JosephHoboken, NJCPAIndefinite
from
July 13, 2005
Deutchman, MurrayBarnesville, MDAttorneyIndefinite
from
July 13, 2005
Cozier, Clifford G.Englewood, COAttorneyIndefinite
from
July 13, 2005
Segall, Steven M.Denver, COAttorneyIndefinite
from
July 14, 2005
Richardson, BruceReisterstown, MDAttorneyIndefinite
from
July 15, 2005
Parsley, Jeffrey A.Englewood, COAttorneyIndefinite
from
July 15, 2005
Wyrick, Richard L.Hanford, CAAttorneyIndefinite
from
July 15, 2005
Coates, Marsden S.Baltimore, MDAttorneyIndefinite
from
July 15, 2005
McCampbell, DanielChico, CAAttorneyIndefinite
from
July 15, 2005
Ralston, Ronald G.Fairmount, GACPAIndefinite
from
July 18, 2005
Friemann, Robert F.Huntington Bay, NYCPAIndefinite
from
July 18, 2005
Friedman, Milton G.Ft. Lauderdale, FLCPAJuly 25, 2005
to
January 24, 2007
Acheampong, RobertColumbus, OHCPAIndefinite
from
July 26, 2005
Elias, Robert F.Canfield, OHAttorneyIndefinite
from
July 27, 2005
Stover, Kathy A.Topeka, KSAttorneyIndefinite
from
July 29, 2005
October 31, 20059152005–44 I.R.B.

NameAddressDesignationDate of Suspension
Leffler, Fredric D.Columbia, MDAttorneyIndefinite
from
July 29, 2005
Harmon, Anthony N.Batavia, ILAttorneyIndefinite
from
July 29, 2005
Hames, David H.Dallas, TXCPAIndefinite
from
August 2, 2005
Au, Ronald G.S.Honolulu, HIAttorneyIndefinite
from
August 9, 2005
Tilton Jr., George H.Denver, COAttorneyIndefinite
from
August 12, 2005
Spalsbury Jr., ClarkEstes Park, COAttorneyIndefinite
from
August 12, 2005
Brockman, Louis R.Dallas, TXCPAIndefinite
from
August 12, 2005
Hill, Richard B.Kernersville, NCCPAIndefinite
from
August 12, 2005
Rosenberg, Jeffrey P.Morgan Hill, CAAttorneyIndefinite
from
August 12, 2005
Link, Robert A.Waupaca, WICPAIndefinite
from
August 15, 2005
Halcrow, David S.Taft, CACPAIndefinite
from
September 9, 2005
Lieber, Daniel M.Edna, MOAttorneyIndefinite
from
September 9, 2005
Kirchoff, William W.Jefferson City, MOAttorneyIndefinite
from
September 9, 2005
Lauby, Gregory C.Lexington, NEAttorneyIndefinite
from
September 9, 2005
Early, Michael J.Newburyport, MAAttorneyIndefinite
from
September 9, 2005
Mickiewicz, RobertDorchester, MAAttorneyIndefinite
from
September 9, 2005
2005–44 I.R.B.916October 31, 2005

NameAddressDesignationDate of Suspension
Conant, Jon F.Gloucester, MAAttorneyIndefinite
from
September 9, 2005
Pennington, JillChevy Chase, MDAttorneyIndefinite
from
September 9, 2005
Randolph, Robert E.Denham Springs, LAAttorneyIndefinite
from
September 9, 2005
Carillo, DonaldChicago, ILAttorneyIndefinite
from
September 9, 2005
Sloan Jr., DeweySioux City, IAAttorneyIndefinite
from
September 9, 2005
Vogel, GarrettDallas, TXCPAIndefinite
from
September 13, 2005
Becker, JosephHouston, TXCPAIndefinite
from
September 13, 2005
Winick, Robert M.Sarasota, FLAttorneyIndefinite
from
September 19, 2005
Hunsaker Jr., WilliamGolden, COAttorneyIndefinite
from
September 19, 2005
Wheatley, Jay D.Boca Raton,FLAttorneyIndefinite
from
September 19, 2005
Clark, Carroll A.Mesa, AZAttorneyIndefinite
from
September 19, 2005
Suspensions From Practice Before the Internal Revenue
Service After Notice and an Opportunity for a Proceeding
Under Title 31, Code of Federal Reg-
ulations, Part 10, after notice and an op-
portunity for a proceeding before an ad-
ministrative law judge, the following indi-
viduals have been placed under suspension
from practice before the Internal Revenue
Service:
NameAddressDesignationEffective Date
Sobel, Herbert L.Elkins Park, PACPAMay 4, 2005
to
February 3, 2007
October 31, 20059172005–44 I.R.B.

NameAddressDesignationEffective Date
Rubesh, LelandGillette, WYCPAAugust 1, 2005
to
January 31, 2007
Gregory, Carolyn S.Cathedral City, CAEnrolled AgentAugust 12, 2005
to
November 11, 2007
Censure Issued by Consent
Under Title 31, Code of Federal Reg-
ulations, 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. Cen-
sure is a public reprimand.
The following individuals have con-
sented to the issuance of a Censure:
NameAddressDesignationDate of Censure
Pugno, ThomasRockwood, MIEnrolled AgentJune 29, 2005
Barrett, RichardTyler, TXCPAAugust 1, 2005
Kelly, Michael G.Odessa, TXAttorneyAugust 1, 2005
Volstad, Paul S.Plymouth, MNCPAAugust 18, 2005
Quackenbush, Gary A.San Diego, CAAttorneySeptember 2, 2005
Flores, Fred A.Laredo, TXCPASeptember 2, 2005
Velasquez, FelixLaredo, TXCPASeptember 2, 2005
Release of Publication 1141
and Correction to Revenue
Procedure 2005–65
Announcement 2005–78
The October 2005 revision of Publi-
cation 1141,General Rules and Speci-
fications for Substitute Forms W–2 and
W–3, is now posted to the IRS website.
It was first published as Revenue Proce-
dure 2005–65 in Internal Revenue Bulletin
(IRB) 2005–38.
Revenue Procedure 2005–65 incor-
rectly states in Section 2.06 of Part A that
“Form W–3PR is 7.0inches wide...” This
has been corrected in Publication 1141
with “Form W–3PR is 7.3inches wide...”
2005–44 I.R.B.918October 31, 2005

Definition of Terms
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 ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing 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.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis 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
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings 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.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes 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 pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis 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 rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations
to show that the previous published rul-
ings 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.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
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—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
October 31, 2005i2005–44 I.R.B.

Numerical Finding List
1
Bulletins 2005–27 through 2005–44
Announcements:
2005-46, 2005-27 I.R.B.63
2005-47, 2005-28 I.R.B.71
2005-48, 2005-29 I.R.B.111
2005-49, 2005-29 I.R.B.119
2005-50, 2005-30 I.R.B.152
2005-51, 2005-32 I.R.B.283
2005-52, 2005-31 I.R.B.257
2005-53, 2005-31 I.R.B.258
2005-54, 2005-32 I.R.B.283
2005-55, 2005-33 I.R.B.317
2005-56, 2005-33 I.R.B.318
2005-57, 2005-33 I.R.B.318
2005-58, 2005-33 I.R.B.319
2005-59, 2005-37 I.R.B.524
2005-60, 2005-35 I.R.B.455
2005-61, 2005-36 I.R.B.495
2005-62, 2005-36 I.R.B.495
2005-63, 2005-36 I.R.B.496
2005-64, 2005-37 I.R.B.537
2005-65, 2005-38 I.R.B.587
2005-66, 2005-39 I.R.B.613
2005-67, 2005-40 I.R.B.678
2005-68, 2005-39 I.R.B.613
2005-69, 2005-40 I.R.B.681
2005-70, 2005-40 I.R.B.682
2005-71, 2005-41 I.R.B.714
2005-72, 2005-41 I.R.B.692
2005-73, 2005-41 I.R.B.715
2005-74, 2005-42 I.R.B.764
2005-75, 2005-42 I.R.B.764
2005-76, 2005-42 I.R.B.765
2005-77, 2005-44 I.R.B.855
2005-78, 2005-44 I.R.B.918
Notices:
2005-48, 2005-27 I.R.B.9
2005-49, 2005-27 I.R.B.14
2005-50, 2005-27 I.R.B.14
2005-51, 2005-28 I.R.B.74
2005-52, 2005-28 I.R.B.75
2005-53, 2005-32 I.R.B.263
2005-54, 2005-30 I.R.B.127
2005-55, 2005-32 I.R.B.265
2005-56, 2005-32 I.R.B.266
2005-57, 2005-32 I.R.B.267
2005-58, 2005-33 I.R.B.295
2005-59, 2005-35 I.R.B.443
2005-60, 2005-39 I.R.B.606
2005-61, 2005-39 I.R.B.607
2005-62, 2005-35 I.R.B.443
2005-63, 2005-35 I.R.B.448
Notices— Continued:
2005-64, 2005-36 I.R.B.471
2005-65, 2005-39 I.R.B.607
2005-66, 2005-40 I.R.B.620
2005-67, 2005-40 I.R.B.621
2005-68, 2005-40 I.R.B.622
2005-69, 2005-40 I.R.B.622
2005-70, 2005-41 I.R.B.694
2005-71, 2005-44 I.R.B.863
2005-73, 2005-42 I.R.B.723
2005-74, 2005-42 I.R.B.726
Proposed Regulations:
REG-106030-98, 2005-42 I.R.B.739
REG-144615-02, 2005-40 I.R.B.625
REG-150088-02, 2005-43 I.R.B.774
REG-150091-02, 2005-43 I.R.B.780
REG-131739-03, 2005-36 I.R.B.494
REG-130241-04, 2005-27 I.R.B.18
REG-138362-04, 2005-33 I.R.B.299
REG-138647-04, 2005-41 I.R.B.697
REG-149436-04, 2005-35 I.R.B.454
REG-156518-04, 2005-38 I.R.B.582
REG-158080-04, 2005-43 I.R.B.786
REG-104143-05, 2005-41 I.R.B.708
REG-111257-05, 2005-42 I.R.B.759
REG-121584-05, 2005-37 I.R.B.523
REG-122857-05, 2005-39 I.R.B.609
REG-129782-05, 2005-40 I.R.B.675
REG-133578-05, 2005-39 I.R.B.610
Revenue Procedures:
2005-35, 2005-28 I.R.B.76
2005-36, 2005-28 I.R.B.78
2005-37, 2005-28 I.R.B.79
2005-38, 2005-28 I.R.B.81
2005-39, 2005-28 I.R.B.82
2005-40, 2005-28 I.R.B.83
2005-41, 2005-29 I.R.B.90
2005-42, 2005-30 I.R.B.128
2005-43, 2005-29 I.R.B.107
2005-44, 2005-29 I.R.B.110
2005-45, 2005-30 I.R.B.141
2005-46, 2005-30 I.R.B.142
2005-47, 2005-32 I.R.B.269
2005-48, 2005-32 I.R.B.271
2005-49, 2005-31 I.R.B.165
2005-50, 2005-32 I.R.B.272
2005-51, 2005-33 I.R.B.296
2005-52, 2005-34 I.R.B.326
2005-53, 2005-34 I.R.B.339
2005-54, 2005-34 I.R.B.353
2005-55, 2005-34 I.R.B.367
2005-56, 2005-34 I.R.B.383
2005-57, 2005-34 I.R.B.392
2005-58, 2005-34 I.R.B.402
Revenue Procedures— Continued:
2005-59, 2005-34 I.R.B.412
2005-60, 2005-35 I.R.B.449
2005-61, 2005-37 I.R.B.507
2005-62, 2005-37 I.R.B.507
2005-63, 2005-36 I.R.B.491
2005-64, 2005-36 I.R.B.492
2005-65, 2005-38 I.R.B.564
2005-66, 2005-37 I.R.B.509
2005-67, 2005-42 I.R.B.729
2005-68, 2005-41 I.R.B.694
2005-69, 2005-44 I.R.B.864
Revenue Rulings:
2005-38, 2005-27 I.R.B.6
2005-39, 2005-27 I.R.B.1
2005-40, 2005-27 I.R.B.4
2005-41, 2005-28 I.R.B.69
2005-42, 2005-28 I.R.B.67
2005-43, 2005-29 I.R.B.88
2005-44, 2005-29 I.R.B.87
2005-45, 2005-30 I.R.B.123
2005-46, 2005-30 I.R.B.120
2005-47, 2005-32 I.R.B.261
2005-48, 2005-32 I.R.B.259
2005-49, 2005-30 I.R.B.125
2005-50, 2005-30 I.R.B.124
2005-51, 2005-31 I.R.B.163
2005-52, 2005-35 I.R.B.423
2005-53, 2005-35 I.R.B.425
2005-54, 2005-33 I.R.B.289
2005-55, 2005-33 I.R.B.284
2005-56, 2005-35 I.R.B.427
2005-57, 2005-36 I.R.B.466
2005-58, 2005-36 I.R.B.465
2005-59, 2005-37 I.R.B.505
2005-60, 2005-37 I.R.B.502
2005-61, 2005-38 I.R.B.538
2005-62, 2005-38 I.R.B.557
2005-63, 2005-39 I.R.B.603
2005-64, 2005-39 I.R.B.600
2005-65, 2005-41 I.R.B.684
2005-66, 2005-41 I.R.B.686
2005-67, 2005-43 I.R.B.771
2005-68, 2005-44 I.R.B.853
2005-69, 2005-44 I.R.B.852
Tax Conventions:
2005-47, 2005-28 I.R.B.71
2005-72, 2005-41 I.R.B.692
2005-77, 2005-44 I.R.B.855
Treasury Decisions:
9208, 2005-31 I.R.B.157
9209, 2005-31 I.R.B.153
9210, 2005-33 I.R.B.290
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2005–1 through 2005–26 is in Internal Revenue Bulletin
2005–26, dated June 27, 2005.
2005–44 I.R.B.iiOctober 31, 2005

Treasury Decisions— Continued:
9211, 2005-33 I.R.B.287
9212, 2005-35 I.R.B.429
9213, 2005-35 I.R.B.440
9214, 2005-35 I.R.B.435
9215, 2005-36 I.R.B.468
9216, 2005-36 I.R.B.461
9217, 2005-37 I.R.B.498
9218, 2005-37 I.R.B.503
9219, 2005-38 I.R.B.538
9220, 2005-39 I.R.B.596
9221, 2005-39 I.R.B.604
9222, 2005-40 I.R.B.614
9223, 2005-39 I.R.B.591
9224, 2005-41 I.R.B.688
9225, 2005-42 I.R.B.716
9226, 2005-43 I.R.B.772
October 31, 2005iii2005–44 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2005–27 through 2005–44
Announcements:
84-26
Obsoleted by
REG-149436-04, 2005-35 I.R.B.454
2004-72
Updated and superseded by
Ann. 2005-59, 2005-37 I.R.B.524
2005-36
Modified by
Rev. Proc. 2005-66, 2005-37 I.R.B.509
2005-53
Corrected by
Ann. 2005-61, 2005-36 I.R.B.495
Notices:
89-111
Amplified by
Notice 2005-61, 2005-39 I.R.B.607
2001-42
Modified by
Rev. Proc. 2005-66, 2005-37 I.R.B.509
2005-4
Modified by
Notice 2005-62, 2005-35 I.R.B.443
2005-10
Clarified by
Notice 2005-64, 2005-36 I.R.B.471
2005-38
Modified by
Notice 2005-64, 2005-36 I.R.B.471
2005-51
Modified and superseded by
Notice 2005-57, 2005-32 I.R.B.267
Proposed Regulations:
REG-108524-00
Corrected by
Ann. 2005-68, 2005-39 I.R.B.613
REG-142686-01
Withdrawn by
Ann. 2005-55, 2005-33 I.R.B.317
REG-100420-03
Corrected by
Ann. 2005-57, 2005-33 I.R.B.318
REG-102144-04
Corrected by
Ann. 2005-56, 2005-33 I.R.B.318
Revenue Procedures:
64-54
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
66-33
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
69-13
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
70-8
Modified by
Rev. Proc. 2005-46, 2005-30 I.R.B.142
71-1
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
72-22
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
83-77
Superseded by
Rev. Proc. 2005-63, 2005-36 I.R.B.491
87-8
Obsoleted by
Rev. Proc. 2005-44, 2005-29 I.R.B.110
87-9
Obsoleted by
Rev. Proc. 2005-44, 2005-29 I.R.B.110
89-20
Superseded by
Rev. Proc. 2005-52, 2005-34 I.R.B.326
90–11
Modified by
Rev. Proc. 2005-40, 2005-28 I.R.B.83
90-30
Section4supersededby
Rev. Proc. 2005-54, 2005-34 I.R.B.353
Section5supersededby
Rev. Proc. 2005-55, 2005-34 I.R.B.367
Section6supersededby
Rev. Proc. 2005-56, 2005-34 I.R.B.383
Section7supersededby
Rev. Proc. 2005-58, 2005-34 I.R.B.402
Section8supersededby
Rev. Proc. 2005-59, 2005-34 I.R.B.412
90-31
Section4supersededby
Rev. Proc. 2005-52, 2005-34 I.R.B.326
Section5supersededby
Rev. Proc. 2005-54, 2005-34 I.R.B.353
Section6supersededby
Rev. Proc. 2005-55, 2005-34 I.R.B.367
Revenue Procedures— Continued:
Section7supersededby
Rev. Proc. 2005-56, 2005-34 I.R.B.383
Section8supersededby
Rev. Proc. 2005-58, 2005-34 I.R.B.402
Section9supersededby
Rev. Proc. 2005-59, 2005-34 I.R.B.412
93-22
Obsoleted by
Rev. Proc. 2005-44, 2005-29 I.R.B.110
98-18
Obsoleted by
Rev. Proc. 2005-45, 2005-30 I.R.B.141
99-39
Superseded by
Rev. Proc. 2005-60, 2005-35 I.R.B.449
2000-27
Modified and superseded by
Rev. Proc. 2005-66, 2005-37 I.R.B.509
2000-31
Superseded by
Rev. Proc. 2005-60, 2005-35 I.R.B.449
2000-49
Superseded by
Rev. Proc. 2005-41, 2005-29 I.R.B.90
2001-9
Superseded by
Rev. Proc. 2005-60, 2005-35 I.R.B.449
2001-16
Superseded by
Rev. Proc. 2005-42, 2005-30 I.R.B.128
2002-9
Modified and amplified by
Rev. Rul. 2005-42, 2005-28 I.R.B.67
Rev. Proc. 2005-35, 2005-28 I.R.B.76
Rev. Proc. 2005-43, 2005-29 I.R.B.107
Rev. Proc. 2005-47, 2005-32 I.R.B.269
2002-49
Modified, amplified, and superseded by
Rev. Proc. 2005-62, 2005-37 I.R.B.507
2004-50
Superseded by
Rev. Proc. 2005-49, 2005-31 I.R.B.165
2004-54
Superseded by
Rev. Proc. 2005-65, 2005-38 I.R.B.564
2004-58
Superseded by
Rev. Proc. 2005-69, 2005-44 I.R.B.864
2004-64
Modified by
Ann. 2005-71, 2005-41 I.R.B.714
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2005–1 through 2005–26 is in Internal Revenue Bulletin 2005–26, dated June 27, 2005.
2005–44 I.R.B.ivOctober 31, 2005

Revenue Procedures— Continued:
2005-1
Amplified by
Rev. Proc. 2005-68, 2005-41 I.R.B.694
2005-3
Amplified by
Rev. Proc. 2005-61, 2005-37 I.R.B.507
Rev. Proc. 2005-68, 2005-41 I.R.B.694
2005-6
Modified by
Rev. Proc. 2005-66, 2005-37 I.R.B.509
2005-10
Superseded by
Rev. Proc. 2005-67, 2005-42 I.R.B.729
2005-16
Modified by
Rev. Proc. 2005-66, 2005-37 I.R.B.509
2005-65
Corrected by
Ann. 2005-78, 2005-44 I.R.B.918
Revenue Rulings:
65-109
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
68-549
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B.88
74-203
Revoked by
Rev. Rul. 2005-59, 2005-37 I.R.B.505
82-29
Modified and clarified by
Rev. Proc. 2005-39, 2005-28 I.R.B.82
2005-41
Corrected by
Ann. 2005-50, 2005-30 I.R.B.152
Treasury Decisions:
9149
Removed by
T.D. 9221, 2005-39 I.R.B.604
9186
Corrected by
Ann. 2005-53, 2005-31 I.R.B.258
9193
Corrected by
Ann. 2005-62, 2005-36 I.R.B.495
9205
Corrected by
Ann. 2005-63, 2005-36 I.R.B.496
9206
Corrected by
Ann. 2005-49, 2005-29 I.R.B.119
Treasury Decisions— Continued:
9207
Corrected by
Ann. 2005-52, 2005-31 I.R.B.257
9210
Corrected by
Ann. 2005-64, 2005-37 I.R.B.537
October 31, 2005v2005–44 I.R.B.

INDEX
Internal Revenue Bulletins 2005–27 through
2005–44
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parentheses refer to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Disaster relief:
Minimum funding standards (Notice 60) 39,606
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Section 401(k) hardship distributions, Hurricane Katrina
(Ann 70) 40,682
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Electronic technologies, use for providing employee benefit no-
tices and transmitting employee benefit elections and consents
(REG–138362–04) 33,299
Federal credit unions, section 457, nonqualified deferred com-
pensation plans (Notice 58) 33,295
Full funding limitations, weighted average interest rate for:
July 2005 (Notice 54) 30,127
August 2005 (Notice 63) 35,448
September 2005 (Notice 67) 40,621
October 2005 (Notice 71) 44,863
IRA annuity, converting to Roth IRA (TD 9220) 39,596;
(REG–122857–05) 39,609
Letter rulings and determinationletters, areas from which Asso-
ciates Chief Counsel and Division Counsel will not issue (RP
61) 37,507
Nonbank trustee and nonbank custodian, approval list (Ann 59)
37,524
Prescription drug coverage, section 420, minimum cost require-
ment (RR 60) 37,502
Proposed Regulations:
26 CFR 1.72(p)–1, amended; 1.401(a)–21, added; 1.402(f)–1,
amended; 1.411(a)–11, amended; 1.417(a)(3)–1, amended;
EMPLOYEE PLANS—Cont.
1.7476–2, amended; use of electronic technologies for pro-
viding employee benefit notices and transmitting employee
benefit elections and consents (REG–138362–04) 33,299
26 CFR 1.162(k)–1, added; 1.404(k)–2, –3, added; dividends
paid deduction for stock held in employee stock ownership
plan (ESOP) (REG–133578–05) 39,610
26 CFR 1.401(a)(9)–6, revised; 1.401(k)–1, amended;
1.403(b)–3(b)(4)(ii), revised; 1.415–1 thru –10, removed;
1.415(a)–1, (b)–1, (b)–2, (c)–1, (c)–2, (d)–1, (f)–1,
(g)–1, (j)–1, added; 1.457–4, –5, –6, –10, amended;
11.415(c)(4)–1, removed; limitations on benefits and con-
tributions under qualified plans (REG–130241–04) 27,18
26 CFR 1.408A–4, amended; converting an IRA annuity to a
Roth IRA (REG–122857–05) 39,609
26 CFR 1.411(d)–3, amended;section 411(d)(6) protected
benefits (REG–156518–04) 38,582
Qualified retirement plans:
Determination letters, staggered remedial amendments (RP
66) 37,509
Limitations on benefits and contributions (REG–130241–04)
27,18
Profit-sharing plan, retiree health accounts (RR 55) 33,284
Section 411(d)(6) protected benefits, anti-cutback rules
(REG–156518–04) 38,582
Section 411(d)(6) protected benefits, anti-cutback rules, noti-
fication requirements (TD 9219) 38,538
Value of life insurance contracts when distributed from qual-
ified retirement plan (TD 9223) 39,591
Regulations:
26 CFR 1.79–1, amended; 1.83–3, amended; 1.402(a)–1,
amended; value of life insurance contracts when distributed
from a qualified retirement plan (TD 9223) 39,591
26 CFR 1.408A–4, amended; 1.408A–4T, added; converting
an IRA annuity to a Roth IRA (TD 9220) 39,596
26 CFR 1.411(d)–3, revised; 1.411(a)–4, (d)–4, amended;
54.4980F–1, amended; section 411(d)(6) protected benefits
(TD 9219) 38,538
Stocks, disallowance of deduction for reacquisition payments,
dividends paid by corporation not maintaining employee stock
ownership plan (ESOP) (REG–133578–05) 39,610
EMPLOYMENT TAX
Alternative signature methods, facsimile signatures (RP 39) 28,
82
Collection due process hearings, clarification of the way con-
ducted:
Federal tax lien (REG–150088–02) 43,774
Levy (REG–150091–02) 43,780
Disaster relief:
Leave-based donation programs,Hurricane Katrina (Notice
68) 40,622
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
2005–44 I.R.B.viOctober 31, 2005

EMPLOYMENT TAX—Cont.
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Electronic technologies, use for providing employee benefit no-
tices and transmitting employee benefit elections and consents
(REG–138362–04) 33,299
Industry Issue Resolution (IIR) program, additional criteria for
considering specific industries’ proposals regarding account-
able plan rules (Notice 59) 35,443
Penalties, disclosure on reports filed with Securities and Ex-
change Commission (SEC) (RP 51) 33,296
Proposed Regulations:
26 CFR 31.3102–1, amended; 31.3121(a)–2, amended;
31.3121(a)(7)–1, (a)(8)–1, amended; 31.3121(a)(10)–1,
revised; 31.3121(i)–1, amended; application of the Federal
Insurance Contributions Act (FICA) to payments made for
certain services (REG–104143–05) 41,708
26 CFR 35.3405–1, amended; use of electronic tech-
nologies for providing employee benefit notices and
transmitting employee benefit elections and consents
(REG–138362–04) 33,299
26 CFR 301.6020–1, added; substitute for return
(REG–131739–03) 36,494
26 CFR 301.6320–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing upon filing of notice of federal tax lien
(REG–150088–02) 43,774
26 CFR 301.6330–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing prior to levy (REG–150091–02) 43,780
Publication 1141, General Rulesand Specifications for Substi-
tute Forms W-2 and W-3, revised (RP 65) 38,564; correction
(Ann 78) 44,918
Regulations:
26 CFR 301.6020–1, removed; 301.6020–1T, added; substi-
tute for return (TD 9215) 36,468
Stocks, statutory stock options, wages, application of
FICA, FUTA, and income tax withholding, withdrawal
of REG–142686–01 (Ann 55) 33,317
Substitute for return, Internal Revenue officer or employee (TD
9215) 36,468; (REG–131739–03) 36,494
Substitute Forms W-2 and W-3, general rules and specifications
(RP 65) 38,564; correction (Ann 78) 44,918
Tool allowances to employees, arrangement not considered an
accountable plan (RR 52) 35,423
Wages, when paid and received, application of Federal Insurance
Contributions Act (FICA) to payments (REG–104143–05) 41,
708
ESTATE TAX
Charitable remainder unitrusts (CRUTs):
Inter vivos:
For a term of years (RP 53) 34,339
For one measuring life (RP 52) 34,326
ESTATE TAX—Cont.
With concurrent and consecutive interests for two measur-
ing lives (RP 55) 34,367
With consecutive interests for two measuring lives (RP 54)
34,353
Testamentary:
For a term of years (RP 57) 34,392
For one measuring life (RP 56) 34,383
With concurrent and consecutive interests for two measur-
ing lives (RP 59) 34,412
With consecutive interests for two measuring lives (RP 58)
34,402
Collection due process hearings, clarification of the way con-
ducted:
Federal tax lien (REG–150088–02) 43,774
Levy (REG–150091–02) 43,780
Disaster relief:
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Generation-skipping transfer (GST) tax:
Deemed allocations, election out (TD 9208) 31,157
Predeceased parent rule (TD 9214) 35,435
Proposed Regulations:
26 CFR 301.6020–1, added; substitute for return
(REG–131739–03) 36,494
26 CFR 301.6320–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing upon filing of notice of federal tax lien
(REG–150088–02) 43,774
26 CFR 301.6330–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing prior to levy (REG–150091–02) 43,780
Regulations:
26 CFR 26.2600–1, amended; 26.2612–1, amended;
26.2651–1, –2, –3, added; predeceased parent rule (TD
9214) 35,435
26 CFR 26.2600–1, amended; 26.2632–1, amended; 602.101,
amended; election out of GST deemed allocations (TD
9208) 31,157
26 CFR 301.6020–1, removed; 301.6020–1T, added; substi-
tute for return (TD 9215) 36,468
Substitute for return, Internal Revenue officer or employee (TD
9215) 36,468; (REG–131739–03) 36,494
EXCISE TAX
Air transportation services subject to tax, passive losses (RR 64)
39,600
Biodiesel and aviation-grade kerosene (Notice 62) 35,443
Collection due process hearings, clarification of the way con-
ducted:
Federal tax lien (REG–150088–02) 43,774
October 31, 2005vii2005–44 I.R.B.

EXCISE TAX—Cont.
Levy (REG–150091–02) 43,780
Collector of collected excisetaxes, duties (TD 9221) 39,604
Disaster relief:
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Electronic technologies, use for providing employee benefit no-
tices and transmitting employee benefit elections and consents
(REG–138362–04) 33,299
Health Savings Accounts (HSAs), employer comparable contri-
butions (REG–138647–04) 41,697
Insurance, qualification of arrangements as insurance, comments
requested (Notice 49) 27,14
Penalties:
Disclosure on reports filed with Securities and Exchange
Commission(SEC)(RP51)33,296
Relief under section 6715, dyed diesel fuel (Ann 51) 32,283
Proposed Regulations:
26 CFR 54.4980F–1, amended; use of electronic tech-
nologies for providing employee benefit notices and
transmitting employee benefit elections and consents
(REG–138362–04) 33,299
26 CFR 54.4980G–0 thru –5, added; employer comparable
contributions to Health Savings Accounts (HSAs) under
section 4980G (REG–138647–04) 41,697
26 CFR 301.6020–1, added; substitute for return
(REG–131739–03) 36,494
26 CFR 301.6320–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing upon filing of notice of federal tax lien
(REG–150088–02) 43,774
26 CFR 301.6330–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing prior to levy (REG–150091–02) 43,780
Regulations:
26 CFR 40.6302(c)–3, amended; 40.6302(c)–3T, removed;
49.4291–1, amended; 49.4291–1T, removed; collected ex-
cise taxes, duties of collector (TD 9221) 39,604
26 CFR 301.6020–1, removed; 301.6020–1T, added; substi-
tute for return (TD 9215) 36,468
Rural airport, exception to tax on the amount paid for a domestic
segment of taxable transportation by air (RP 45) 30,141
Substitute for return, Internal Revenue officer or employee (TD
9215) 36,468; (REG–131739–03) 36,494
EXEMPT ORGANIZATIONS
Accounting methods, change in reporting method for eligible ed-
ucational institution (RP 50) 32,272
EXEMPT ORGANIZATIONS—Cont.
Disaster relief:
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Federal credit unions, section 457, nonqualified deferred com-
pensation plans (Notice 58) 33,295
Form 1098-C, Contributions of Motor Vehicles, Boats, and Air-
planes, new 2005 form released (Ann 66) 39,613
Insurance, qualification of arrangements as insurance, comments
requested (Notice 49) 27,14
Letter rulings and determination letters, areas from which Asso-
ciates Chief Counsel and Division Counsel will not issue (RP
61) 37,507
List of organizations classifiedas private foundations (Ann 46)
27,63; (Ann 58) 33,319; (Ann 60) 35,455; (Ann 65) 38,587;
(Ann 67) 40,678
Proposed Regulations:
26 CFR 1.501(c)(3)–1(d)(1)(iii) redesignated as
1.501(c)(3)–1(d)(1)(iv); 1.501(c)(3)–1(d)(1)(iii), –1(g),
added; 53.4958–2(a)(6), added; standards for recognition
of tax-exempt status if private benefit exists or if an
applicable tax-exempt organization has engaged in excess
benefit transaction(s) (REG–111257–05) 42,759
Revocations (Ann 54) 32,283; (Ann 75) 42,764
Tax-exempt status, standards for recognition if private benefit
exists or if applicable tax-exempt organization has engaged in
excess benefit transaction(s) (REG–111257–05) 42,759
GIFT TAX
Charitable remainder unitrusts (CRUTs):
Inter vivos:
For a term of years (RP 53) 34,339
For one measuring life (RP 52) 34,326
With concurrent and consecutive interests for two measur-
ing lives (RP 55) 34,367
With consecutive interests for two measuring lives (RP 54)
34,353
Collection due process hearings, clarification of the way con-
ducted:
Federal tax lien (REG–150088–02) 43,774
Levy (REG–150091–02) 43,780
Disaster relief:
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Proposed Regulations:
26 CFR 301.6020–1, added; substitute for return
(REG–131739–03) 36,494
2005–44 I.R.B.viiiOctober 31, 2005

GIFT TAX—Cont.
26 CFR 301.6320–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing upon filing of notice of federal tax lien
(REG–150088–02) 43,774
26 CFR 301.6330–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing prior to levy (REG–150091–02) 43,780
Regulations:
26 CFR 301.6020–1, removed; 301.6020–1T, added; substi-
tute for return (TD 9215) 36,468
Substitute for return, Internal Revenue officer or employee (TD
9215) 36,468; (REG–131739–03) 36,494
INCOME TAX
Accounting methods:
Automatic consent to change to a method under which a utility
may treat an up-front payment for network upgrades as not
being taxable income when received (RP 35) 28,76
Changes in method of accounting, time periods for requesting
consent (RP 63) 36,491
Change in reporting method for eligible educational institu-
tion (RP 50) 32,272
Credit card cash advance fees (RP 47) 32,269
Uniform capitalization of costs, environmental remediation
(RR 42) 28,67
Air transportation services subject to tax, passive losses (RR 64)
39,600
Amended returns, qualified, John Doe summons (TD 9186); cor-
rection (Ann 53) 31,258;correction(Ann61)36,495
Arbitrage rebate payments:
Address change (Notice 52) 28,75
Late payment (RP 40) 28,83
ATM surcharge, treatment of cardholder surcharge fees by credit
card issuers (RR 47) 32,261
Charitable contributions, allocation and apportionment of deduc-
tions (TD 9211) 33,287
Charitable remainder unitrusts (CRUTs):
Inter vivos:
For a term of years (RP 53) 34,339
For one measuring life (RP 52) 34,326
With concurrent and consecutive interests for two measur-
ing lives (RP 55) 34,367
With consecutive interests for two measuring lives (RP 54)
34,353
Testamentary:
For a term of years (RP 57) 34,392
For one measuring life (RP 56) 34,383
With concurrent and consecutive interests for two measur-
ing lives (RP 59) 34,412
With consecutive interests for two measuring lives (RP 58)
34,402
Collection due process hearings, clarification of the way con-
ducted:
Federal tax lien (REG–150088–02) 43,774
INCOME TAX—Cont.
Levy (REG–150091–02) 43,780
Compensation for labor or personal services, basis for determin-
ing source (TD 9212) 35,429
Corporations:
Corporate formations, capital contributions (Notice 70) 41,
694
Corporate reorganizations, corporate acquisitions, spin-offs
(RR 65) 41,684
Corporate reorganizations, guidance on the measurement of
continuity of interest (TD 9225) 42,716
Definition and tax treatment ofa stapled foreign corporation
(TD 9216) 36,461
Determining a U.S. shareholder’s pro rata share of subpart F
income (TD 9222) 40,614
Dividends received deduction (DRD), foreign tax credit, for-
eign currency, and alternative minimum tax (Notice 64) 36,
471
Effect of certain exchanges on gain recognition agreements
(Notice 74) 42,726
Exclusions from gross income of foreign corporations (TD
9218) 37,503
Special rule regarding certain section 951 pro rata share allo-
cations (REG–129782–05) 40,675
Cost sharing arrangement, methods to determine taxable income
in connection with (REG–144615–02) 40,625
Credits:
Enhanced oil recovery credit, 2005 inflation adjustment (No-
tice 56) 32,266
Health coverage tax credit (HCTC), miscellaneous issues
(Notice 50) 27,14
Increasing research activities (TD 9205); correction (Ann 63)
36,496
Low-income housing credit:
Carryovers to qualified states, 2005 National Pool (RP 36)
28,78
Safe harbor for extending low-income housing commit-
ments (RP 37) 28,79
Satisfactory bond, “bond factor” amounts for the period:
January through September 2005 (RR 44) 29,87
January through December 2005 (RR 67) 43,771
Suspension of certain requirements under section 42 due
to Hurricane Katrina (Notice 69) 40,622
Deficiency procedures, use of mathematical or clerical error as-
sessments (RR 51) 31,163
Dependent care assistance, reporting requirements (Notice 61)
39,607
Depreciable business property, election to expense (TD 9209) 31,
153
Disaster relief:
For tax-exempt bond issuers affected by Hurricane Katrina
(Ann 69) 40,681
Grants, treatment with respect to gross income (RR 46) 30,
120
Leave-based donation programs,Hurricane Katrina (Notice
68) 40,622
October 31, 2005ix2005–44 I.R.B.

INCOME TAX—Cont.
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Rules relating to temporary operation of ships in domestic
trade as a result of Hurricane Katrina (Notice 65) 39,607
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Disciplinary actions involving attorneys, CPAs, enrolled agents,
and enrolled actuaries (Ann 48) 29,111; (Ann 76) 42,765
Dual consolidated loss (REG–102144–04); correction (Ann 56)
33,318
E-file provider responsibilities (RP 60) 35,449
Employer-provided vehicles, cents-per-mile valuation rule, reg-
ulations sections 1.61–21(d) and (e) (RP 48) 32,271
Estimated income tax payments by individuals (TD 9224) 41,
688
Forms:
W-4, specifications for filing electronically (RP 42) 30,128
1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form
specifications (RP 69) 44,864
1098, 1099, 5498 and W-2G, requirements for filing electron-
ically or magnetically (revised 8-2005) (RP 49) 31,165
1098-C, Contributions of Motor Vehicles, Boats, and Air-
planes, new 2005 form released (Ann 66) 39,613
8027, Employer’s Annual Information Return of Tip Income
and Allocated Tips, specifications for filing electronically
or magnetically (RP 41) 29,90
Information reporting, returns by donees relating to qualified in-
tellectual property contributions (TD 9206); correction (Ann
49) 29,119
Insurance companies:
Differential earnings rate, mutual insurance companies (RR
58) 36,465
Net investment income included by foreign insurance com-
pany on U.S. income tax return, guidance regarding com-
putation of amount (RP 64) 36,492
Stock held by foreign insurance companies (TD 9226) 43,772
Tax on insurance companies other than life insurance compa-
nies (RR 40) 27,4
Insurance, qualification of arrangements as insurance, comments
requested (Notice 49) 27,14
Interest:
Foreign bank interest expense allocation to effectively con-
nected income (Notice 53) 32,263
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2005 (RR 38) 27,6
August 2005 (RR 54) 33,289
September 2005 (RR 57) 36,466
October 2005 (RR 66) 41,686
Rates:
Farm real property, special use value (RR 41) 28,69;cor-
rection (Ann 50) 30,152
Underpayments and overpayments, quarter beginning:
October 1, 2005 (RR 62) 38,557
INCOME TAX—Cont.
Taxpayer remedies when the Service fails to suspend interest
as required by section 6404(g) (RP 38) 28,81
Inventory:
LIFO, price indexes used by department stores for:
May 2005 (RR 45) 30,123
June 2005 (RR 56) 35,427
July 2005 (RR 63) 39,603
August 2005 (RR 69) 44,852
LIFO recapture by corporationsholding LIFO inventory indi-
rectly (TD 9210) 33,290; correction (Ann 64) 37,537
Joint return elections, section 6020 documents and waivers (RR
59) 37,505
Judicial remedy for third personasserting wrongful levy (RR 49)
30,125
Letter rulings and determination letters:
Areas from which AssociatesChief Counsel and Division
Counsel will not issue (RP 61) 37,507
Issued by Associates Chief Counsel and Division Counsel,
no-rule areas (RP 68) 41,694
Levied property, return in certain cases (TD 9213) 35,440
Marginal production rates, 2005 (Notice 55) 32,265
New York Liberty Zone, election out of section 1400L(c), 5-year
property (RP 43) 29,107
Nonqualified deferred compensation plans, application of sec-
tion 409A (REG–158080–04) 43,786
Obsoleting Rev. Proc. 64-54 and subsequent rulings (RR 43) 29,
88
Optional standard mileage rates, effective September 1, 2005
(Ann 71) 41,714
Partnerships:
Assumption of partner liabilities (TD 9207); correction (Ann
52) 31,257
Installment obligations, treatment of property sold (TD 9193);
correction (Ann 62) 36,495
Requirement to pay withholding tax on effectively connected
U.S. trade or business income allocable to foreign partners
(REG–108524–00); correction (Ann 68) 39,613; hearing
date change (Ann 74) 42,764
Penalties, disclosure on reports filed with Securities and Ex-
change Commission (SEC) (RP 51) 33,296
Per diem allowances, 2005-2006 (RP 67) 42,729
Private foundations, organizations now classified as (Ann 46) 27,
63; (Ann 58) 33,319; (Ann 60) 35,455; (Ann 65) 38,587;
(Ann 67) 40,678
Procedures for claiming section 482 setoffs (RP 46) 30,142
Proposed Regulations:
26 CFR 1.162(k)–1, added; 1.404(k)–2, –3, added; dividends
paid deduction for stock held in employee stock ownership
plan (ESOP) (REG–133578–05) 39,610
26 CFR 1.263A–1, –2, amended; guidance regarding the sim-
plified service cost method and the simplified production
method (REG–121584–05) 37,523
26 CFR 1.367(a)–1T, amended; 1.482–0, –1, –4, –5, –8,
amended; 1.482–7 redesignated as 1.482–7A, and new
1.482–7, added; 1.861–17, amended; 1.6662–6, amended;
301.7701–1, amended; methods to determine taxable
2005–44 I.R.B.xOctober 31, 2005

INCOME TAX—Cont.
income in connection with a cost sharing arrangement
(REG–144615–02) 40,625
26 CFR 1.409A–1, added; application of section 409A to non-
qualified deferred compensation plans (REG–158080–04)
43,786
26 CFR 1.475(a)–4; safe harborfor valuation under section
475 (REG–100420–03); correction (Ann 57) 33,318
26 CFR 1.863–3, amended; 1.863–8, –9, added; source of
income from certain space and ocean activities, source of
communications income (REG–106030–98) 42,739
26 CFR 1.951–1, amended; special rule regarding certain sec-
tion 951 pro rata share allocations (REG–129782–05) 40,
675
26 CFR 1.1503(d)–4, –5; dual consolidated loss
(REG–102144–04); correction (Ann 56) 33,318
26 CFR 1.6012–2, amended; return required by subchapter
T cooperatives under section 6012 (REG–149436–04) 35,
454
26 CFR 301.6020–1, added; substitute for return
(REG–131739–03) 36,494
26 CFR 301.6320–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing upon filing of notice of federal tax lien
(REG–150088–02) 43,774
26 CFR 301.6330–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing prior to levy (REG–150091–02) 43,780
Publications:
1141, General Rules and Specifications for Substitute Forms
W-2 and W-3, revised (RP 65) 38,564;correction(Ann78)
44,918
1187, Specifications for Filing Form 1042–S, Foreign Per-
son’s U.S. Source Income Subject to Withholding, Elec-
tronically or Magnetically,updates and corrections (Ann
73) 41,715
1220, Specifications for Filing Forms 1098, 1099, 5498 and
W-2G Electronically or Magnetically, 2005 revision (RP
49) 31,165
1239, changes affecting tax year 2005 electronic or magnetic
filing of Form 8027, Employer’s Annual Information Re-
turn of Tip Income and Allocated Tips (RP 41) 29,90
1245, changes affecting the filing of Form W-4, Employee’s
Withholding Allowance Certificate, electronically or mag-
netically (RP 42) 30,128
Qualified green building and sustainable design projects, Brown-
fields Demonstration Program (Notice 48) 27,9
Real Estate Mortgage Investment Conduit (REMIC), net operat-
ing loss (NOL) (RR 68) 44,853
Reciprocal exemption agreement, Republic of Cape Verde (Ann
77) 44,855
Regulations:
26 CFR 1.179–0, –2, –4, –5, amended; 1.179–2T, –4T,
–5T, –6, removed; 1.179–6T, redesignated as 1.179–6 and
amended; 602.101, amended; section 179 elections (TD
9209) 31,153
INCOME TAX—Cont.
26 CFR 1.263A–1, –2, amended; 1.263A–1T, –2T, added;
guidance regarding the simplified service cost method and
the simplified production method (TD 9217) 37,498
26 CFR 1.269B–1, added; 1.367(b)–2, revised; 301.269B–1,
added; treatment of a stapled foreign corporation (TD 9216)
36,461
26 CFR 1.368–1, amended; corporate reorganizations, guid-
ance on the measurement of continuity of interest (TD
9225) 42,716
26 CFR 1.861–4, amended; 602.101, amended; source of
compensation for labor or personal services (TD 9212) 35,
429
26 CFR 1.861–8, –8T, –14, –14T, amended; allocation and ap-
portionment of deductions for charitable contributions (TD
9211) 33,287
26 CFR 1.864–4, revised; stock held by foreign insurance
companies (TD 9226) 43,772
26 CFR 1.883–5, revised; exclusions from gross income of
foreign corporations (TD 9218) 37,503
26 CFR 1.951–1, amended; guidance under section 951 for
determining pro rata share (TD 9222) 40,614
26 CFR 1.1363–2, amended; 602.101, amended; LIFO recap-
ture under section 1363(d) (TD 9210) 33,290; correction
(Ann 64) 37,537
26 CFR 1.6015(a)–1 thru (j)–1, removed; 1.6654–2, –3,
amended; 1.6654–5 redesignated as 1.6654–7; new
1.6654–5, –6, added; updating estimated income tax regu-
lations under section 6654 (TD 9224) 41,688
26 CFR 1.6664–2T, amended; qualified amended returns (TD
9186); correction (Ann 53) 31,258
26 CFR 301.6020–1, removed; 301.6020–1T, added; substi-
tute for return (TD 9215) 36,468
26 CFR 301.6343–3, added; return of property in certain cases
(TD 9213) 35,440
Restricted property, whether transfer restrictions prevent treat-
ment as substantially vested (RR 48) 32,259
Revocations, exempt organizations (Ann 54) 32,283; (Ann 75)
42,764
Safe harbor, for valuation under section 475 for marking to mar-
ket (REG–100420–03); correction (Ann 57) 33,318
Source of income from certainspace and ocean activities, source
of communications income (REG–106030–98) 42,739
Specifications for electronic or magnetic filing of Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding,
updates and corrections to Publication 1187 (Ann 73) 41,715
Standard Industry Fare Level (SIFL) formula (RR 61) 38,538
Stocks:
Disallowance of deduction forreacquisition payments, divi-
dends paid by corporation not maintaining employee stock
ownership plan (ESOP) (REG–133578–05) 39,610
Golden parachute payments, effect of election under section
83(b) for purposes of section 280G (RR 39) 27,1
Held by foreign insurance companies (TD 9226) 43,772
Subchapter T cooperatives, return required (REG–149436–04)
35,454
October 31, 2005xi2005–44 I.R.B.

INCOME TAX—Cont.
Substitute for return, Internal Revenue officer or employee (TD
9215) 36,468; (REG–131739–03) 36,494
Substitute forms:
W-2 and W-3, general rules and specifications (RP 65) 38,
564; correction (Ann 78) 44,918
1096, 1098, 1099, 5498, W-2G, and 1042-S, general rules and
specifications (RP 69) 44,864
Tax conventions:
Canadian memorandum of understanding (MOU) on MAP
(Ann 47) 28,71
Reciprocal exemption agreement, Republic of Cape Verde
(Ann 77) 44,855
Representations required to claim exemption from withhold-
ing tax on personal services income under U.S. income tax
treaties, students/teachers (RP 44) 29,110
U.S.-Mexico MAP Agreement regarding eligibility of fiscally
transparent entities to benefits (Ann 72) 41,692
Third party not liable for tax, relief under sections 6325(b)(4) and
7426(a)(4) (RR 50) 30,124
Tobacco marketing quotas, tax treatment of termination pay-
ments (Notice 51) 28,74; (Notice 57) 32,267
Uniform capitalization:
Simplified methods, assets produced on a routine and repeti-
tive basis (RR 53) 35,425
Simplified service cost and simplified production methods,
assets produced on a routine and repetitive basis, guidance
(TD 9217) 37,498; (REG–121584–05) 37,523
Utility companies, financing order by state agency (RP 62) 37,
507
SELF-EMPLOYMENT TAX
Collection due process hearings, clarification of the way con-
ducted:
Federal tax lien (REG–150088–02) 43,774
Levy (REG–150091–02) 43,780
Disaster relief:
Postponement of deadlines forcertain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66)
40,620
Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to tax-
payers affected by Hurricane Katrina (Notice 73) 42,723
Proposed Regulations:
26 CFR 301.6020–1, added; substitute for return
(REG–131739–03) 36,494
26 CFR 301.6320–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing upon filing of notice of federal tax lien
(REG–150088–02) 43,774
26 CFR 301.6330–1, amended; miscellaneous changes to col-
lection due process procedures relating to notice and oppor-
tunity for hearing prior to levy (REG–150091–02) 43,780
SELF-EMPLOYMENT TAX—Cont.
Regulations:
26 CFR 301.6020–1, removed; 301.6020–1T, added; substi-
tute for return (TD 9215) 36,468
Substitute for return, Internal Revenue officer or employee (TD
9215) 36,468; (REG–131739–03) 36,494
2005–44 I.R.B.xiiOctober 31, 2005
U.S. GPO: 2005—320–797/20029