Internal Revenue Bulletin 2008-33 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 200
8-33
August 18, 2008
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
T.D. 9408, page 323.
Final regulations under section 152 of the Code provide rules
relating to a claim that a child is a dependent by parents who
are divorced, legally separated under a decree of separate
maintenance, separated under a written separation agreement,
or who live apart at all times during the last 6 months of the
calendar year.
EXEMPT ORGANIZATIONS
Announcement 2008–76, page 393.
The IRS has revoked its determination that Family Housing Re-
vitalization Program of Atlanta, GA; Educational Solutions, Inc.,
of Jacksonville, FL; Western Pacific University of Moreno Valley,
CA; Maine Medical Partners of S. Portland, ME; PEP Transporta-
tion, Inc., of Decatur, AL; TLAPALCALLI, Inc., of Brownsville,
TX; Missing Children Project, Inc., of Monroe, MI; Adair County
Rescue Squad, Inc., of Columbia, KY; Credit Counseling Cen-
ters of Ohio, Inc., of Las Vegas, NV; and Fishermen’s Hospital,
Inc., of Marathon, FL, qualify as organizations described in sec-
tions 501(c)(3) and 170(c)(2) of the Code.
ADMINISTRATIVE
T.D. 9407, page 330.
REG–115457–08, page 390.
Final, temporary, and proposed regulations under section 6081
of the Code relate to the simplification of procedures for obtain-
ing automatic extensions of time to file certain returns. The
regulations affect taxpayers who are required to file certain re-
turns and need an extension of time to file.
Rev. Proc. 2008–36, page 340.
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 Proc. 2007–50 superseded.
Announcement 2008–73, page 391.
This document contains corrections to proposed regulations
(REG–101258–08, 2008–28 I.R.B. 111) providing guidance
under section 642(c) of the Code with regard to the federal
tax consequences of an ordering provision in a trust, a will,
or a provision of local law that attempts to determine the tax
character of the amounts paid to a charitable beneficiary of
the trust or estate. The regulations also make conforming
amendments to the regulations under section 643(a)(5).
Announcement 2008–74, page 392.
This document contains a correction to final regulations
(T.D. 9391, 2008–20 I.R.B. 945) providing rules under section
937(b) of the Code for determining whether income is derived
from sources within a U.S. possession or territory specified in
section 937(a)(1) (generally referred to in this preamble as a
“territory”) and whether income is effectively connected with
the conduct of a trade or business within a territory.
Announcement 2008–75, page 392.
This document contains corrections to proposed regulations
(REG–129243–07, 2008–27 I.R.B. 32) implementing amend-
ments to the tax return preparer penalties under sections 6694
and 6695 of the Code and related provisions under sections
6060, 6107, 6109, 6696 and 7701(a)(36) reflecting amend-
ments to the Code made by the Small Business and Work Op-
portunity Tax Act of 2007.
Announcements of Disbarments and Suspensions begin on page 394.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d 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 Secre-
tary (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.
August 18, 20082008–33 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 152.—
Dependent
Defined
26 CFR 1.152–4: Special rule for a child of divorced
or separated parents or parents who live apart.
T.D. 9408
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR part 1
Dependent Child of Divorced
or Separated Parents or
Parents Who Live Apart
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains fi-
nal regulations relating to a claim that a
child is a dependent by parents who are di-
vorced, legally separated under a decree of
separate maintenance, or separated under a
written separation agreement, or who live
apart at all times during the last 6 months
of the calendar year. The regulations re-
flect amendments under the Working Fam-
ilies Tax Relief Act of 2004 (WFTRA) and
the Gulf Opportunity Zone Act of 2005.
DATES:Effective Date:These regulations
are effective July 2, 2008.
Applicability Date:For date of applica-
bility, see §1.152–4(h).
FOR FURTHER INFORMATION
CONTACT: Victoria Driscoll (202)
622–4920 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The
collection of information con-
tai
ned in these final regulations has
bee
n reviewed and approved by the
Off
ice of Management and Budget in
acc
ordance with the Paperwork Re-
du
ction Act (44 U.S.C. 3507(d)) in
connection wi
th OMB Control Number
1545–0074. Th
is control number is
assigned to al
l information collections
associated w
ith individual tax returns
(series 1040
and associated forms
and schedule
s, and related regulatory
information
collections). Information
collection
s associated with control number
1545–0074 a
re subject to annual public
comment and
approval by OMB in
accordance
with the Paperwork Reduction
Act.
The collect
ion of information in these
final regu
lations is in §1.152–4(e). The in-
formation
will help the IRS determine if a
taxpayer m
ay claim a child as a dependent
when the pa
rents of the child are divorced
or separat
ed or live apart at all times during
the last s
ix months of a calendar year. The
collecti
on of information is required to ob-
tain a ben
efit. An agency may not conduct
or sponso
r, and a person is not required to
respond t
o, a collection of information un-
less the
collection of information displays
avalidc
ontrol number assigned by the Of-
fice of M
anagement and Budget.
The info
rmation will be reported on IRS
Form 833
2,Release of Claim to Exemption
for Chil
d of Divorced or Separated Par-
ents,o
r successor form. The time needed
to comp
lete and file this form will vary de-
pendin
g on individual circumstances. The
estima
ted burden for individual taxpayers
filing
this form is included in the estimates
shown
in the instructions for their individ-
ual in
come tax return.
Comme
nts concerning the accuracy
of thi
s burden estimate and sugges-
tions
for reducing this burden should be
sent t
otheInternal Revenue Service,
Attn:
IRS Reports Clearance Officer,
SE:W
:CAR:MP:T:T:SP, Washington, DC
2022
4,andtotheOffice of Manage-
ment
and Budget, Attn: Desk Officer for
the D
epartment of the Treasury, Office
of In
formation and Regulatory Affairs,
Wash
ington, DC 20503.
Book
s or records relating to a collection
of in
formation must be retained as long
as t
heir contents may become material in
the
administration of any internal revenue
law
. Generally, tax returns and return in-
for
mation are confidential, as required by
26 U
.S.C. 6103.
Background
This document
contains final amend-
ments to the In
come Tax Regulations,
26 CFR part 1,
relating to section
152(e) and th
e entitlement of divorced
or separated
parents or parents who live
apart at all t
imes during the last 6 months
of the calen
dar year to claim a child as a
dependent.
On May 2, 200
7,anoticeofproposed
rulemaking
(REG–149856–03, 2007–24
I.R.B. 1394
) was published in theFederal
Register(7
2 FR 24192). Written and elec-
tronic com
ments responding to the notice
of propose
d rulemaking were received.
Apubliche
aring was requested and held
on April 3,
2008, however, the hearing
was adjou
rned after no speakers appeared.
After con
sideration of all the comments,
the propo
sed regulations are adopted as
amended b
y this Treasury decision. The
comments
and revisions are discussed in
the pream
ble.
Explana
tion of Revisions and Summary
of Comme
nts
1.Scope
of Section 152(e)
a.Custo
dial parent’s failure to release
exempt
ion
For tax
able years beginning before Jan-
uary 1,
2005, section 152(e)(1) provided
that a c
ustodial parent generally was enti-
tled to
claim the dependency exemption.
Thus,
if (1) parents of a child were di-
vorce
d, legally separated, or lived apart
durin
g the last 6 months of the calendar
year,
(2) the child was in the custody of
one or
both parents for more than one-half
of th
e calendar year, and (3) the child re-
ceiv
ed over one-half of the child’s sup-
port
during the calendar year from one or
both
parents, the child was treated as re-
ceiv
ing over one-half of the child’s support
from
the custodial parent unless an excep-
tio
n applied. Section 152(e)(2) provided
an e
xception treating the child as receiving
ove
r one-half of the child’s support from
the
noncustodial parent if the custodial par-
ent
released the claim to the exemption.
In c
ontrast, as amended by WFTRA
(Pu
blic Law No. 108–311, 118 Stat. 1166)
2008–33 I.R.B.323August 18, 2008

for taxable years beginning after Decem-
ber 31, 2004, section 152(e) includes no
general rule allowing the custodial parent
to claim an exemption for a child. It pro-
vides that a child is treated as the qual-
ifying child or qualifying relative of the
noncustodial parent if (1) the parents are
divorced, legally separated, or live apart
during the last 6 months of the calendar
year, (2) the child receives over one-half of
the child’s support during the calendar year
from one or both parents, (3) the child is in
the custody of one or both parents for more
than one-half of the calendar year, and (4)
the custodial parent releases the claim to
the exemption. Thus, under current section
152(e), the custodial parent’s release of the
claim is not an exception to a general rule,
but is a condition precedent to the applica-
tion of section 152(e). The proposed regu-
lations include an example illustrating that
section 152(e) does not apply if the custo-
dial parent does not release the claim, in
which case entitlement to the exemption is
determined under section 152(c) or (d).
Commentators suggested that the final
regulations should reverse the conclusion
of this example. The commentators opined
that the final regulations should interpret
section 152(e) as if it included the pre-
WFTRA general rule and provide that
the custodial parent is entitled to the
exemption if the custodial parent does not
release the claim. The final regulations
do not adopt this suggestion because it is
inconsistent with the language of section
152(e) as amended by WFTRA.
b.Definition of custody
Section 152(e) includes two provisions
relating to the concept of “custody:” (1)
section 152(e) applies only if a child is in
the custody of one or both parents for over
one-half of the calendar year; and (2) in
the absence of a qualified pre-1985 agree-
ment, the noncustodial parent may claim
the exemption only if the custodial parent
(defined as the parent having custody for
the greater portion of the calendar year) re-
leases the claim to the exemption. The pro-
posed regulations do not define the term
custody.
The lack of a definition of the termcus-
todyin the proposed regulations may cre-
ate ambiguity in determining whether sec-
tion 152(e) applies. For example, a com-
mentator suggested that the final regula-
tions clarify whether a child who has at-
tained the age of majority and is emanci-
pated under state law is in the custody of
one or both parents. The final regulations
provide that a child is in the custody of
one or both parents for more than one-half
of the calendar year if one or both parents
have the right under state law to physical
custody of the child for more than one-half
of the calendar year. However, a child is
not in the custody of either parent for pur-
poses of section 152(e), for example, when
the child reaches the age of majority under
state law.See Boltinghouse v. Commis-
sioner,T.C.M. 2007–324. The final regu-
lations include an example that illustrates
that a child is not in the custody of a parent
after the child attains the age of majority
and is emancipated under state law.
c.Application of section 152(e) to child
residing with third party
Section 152(e)(1) provides that, if spec-
ified conditions are met, section 152(e) ap-
plies notwithstanding the principal place
of abode test of section 152(c)(1)(B) and
the tiebreaker rule of section 152(c)(4) for
a qualifying child, or the support test of
section 152(d)(1)(C) for a qualifying rel-
ative. A commentator requested that the
final regulations clarify whether section
152(c), rather than section 152(e), applies
when a child resides with someone other
than a parent for more than one-half of
the year because of a parent’s lengthy ab-
sence. The final regulations include addi-
tional examples illustrating when section
152(e) applies to determine the right to
claim a child as a dependent, and how the
nights during which the child resides with
a third party may be allocated to a parent.
d.Coordination of section 152(e) and
other provisions
The proposed regulations provide that
a child who is treated as the qualifying
child or qualifying relative of a noncusto-
dial parent under section 152(e) is treated
as a dependent of both parents for pur-
poses of sections 105(b), 132(h)(2)(B),
and 213(d)(5). Consistent with the statu-
tory language of those provisions, the final
regulations clarify that, if section 152(e)
does not apply, then this rule treating the
child as a dependent of both parents does
not apply. Thus, if a custodial parent does
not release the claim to the exemption,
only the taxpayer who is entitled to claim
the child as a dependent under section
152(c) or (d) may treat the child as a de-
pendent for purposes of sections 105(b),
132(h)(2)(B), and 213(d)(5).
2.Definition of Custodial Parent
The proposed regulations definecusto-
dial parentas the parent with whom the
child resides for the greater number of
nights during the calendar year (the count-
ing nights rule) and include rules for allo-
cating nights when the child resides with
neither parent.
a.Counting nights rule
A commentator requested that the fi-
nal regulations clarify that the counting
nights rule applies to determine where a
child resides under the tiebreaker rule of
section 152(c)(4)(B) as well as to identify
the custodial parent for purposes of sec-
tion 152(e). The tiebreaker rule of section
152(c)(4)(B) is outside the scope of these
regulations and therefore is not addressed.
Commentators requested clarification
of the termnightfor purposes of the count-
ing nights rule. A commentator noted that
the rule does not address how the child’s
residence for a night is determined (for
example, by the child’s physical location
at a given time such as midnight, or by
where the child sleeps) and for which year
the night of December 31 to January 1 is
counted.
In response to this comment, the final
regulations provide that, for purposes of
section 152(e), a child resides for a night
with a parent if the child sleeps (1) at the
parent’s residence (whether or not the par-
ent is present), or (2) in the company of
the parent when the child does not sleep
at a parent’s residence (for example, if the
parent and child are on vacation). Under
this rule, the time that a child goes to sleep
is irrelevant. The final regulations provide
that a night that extends over two taxable
years is allocated to the taxable year when
the night begins. Thus, the night that be-
gins on December 31, 2008, is counted for
taxable year 2008.
Commentators suggested that the
counting nights rule may be inequitable in
certain situations, for example if a parent
works nights and cares for the child during
the day, and the other parent works days
and cares for the child at night. Under
August 18, 20083242008–33 I.R.B.

the counting nights rule, the parent who
cares for the child at night is the custo-
dial parent although the other parent may
spend more time with the child. A com-
mentator opined that the counting nights
rule should create only a rebuttable pre-
sumption regarding which parent is the
custodial parent.
Defining custodial parent by means of
a rebuttable presumption would add com-
plexity and uncertainty and increase the
potential for controversy. As a “bright-
line” test, the counting nights rule is easy
to understand and apply. The statute and
regulations provide flexibility by allowing
the custodial parent to release the claim
to the exemption. Nonetheless, the final
regulations allow an exception for cases in
which a child resides for a greater number
of days but not nights with a parent who
works at night.
b.Allocation of nights
The proposed regulations provide that a
child who resides with neither parent for a
night is treated as residing with the parent
with whom the child would have resided
for the night but for the absence. However,
if a child would not have resided with ei-
ther parent (for example, because a court
awarded custody of the child to a third
party for the period of absence), the child
is treated as not residing with either parent
for the night of the absence.
A commentator suggested that the final
regulations omit the language “for exam-
ple” and provide that an award of custody
to a third party is the exclusive circum-
stance in which a night is not allocated to
either parent. The final regulations do not
incorporate this suggestion, as other situ-
ations may occur in which a child would
not have resided with either parent for a
night. However, the final regulations omit
the parenthetical andillustrate this situa-
tion in the examples. Other commentators
noted additional circumstances in which it
would be difficult to determine the par-
ent with whom a child would have resided
for the night. Therefore, the final regula-
tions provide that a night is not counted for
either parent if the child would not have
resided with either parent for the night or
it cannot be determined with which parent
the child would have resided for the night.
Commentators requested that the final
regulations address how nights are allo-
cated in additional situations involving a
child’s absence. The final regulations pro-
vide additional examples in response to
these comments.
A commentator asked how a night is
allocated in situations involving the ab-
sence of a parent, for example, if a child
spends the night in a parent’s residence in
the care of a third party, but the parent is
absent. Another commentator requested
clarification on how a night is allocated if a
child is scheduled to reside with one parent
but, because of unexpected circumstances
(such as that parent’s unplanned absence)
the child resides with the other parent for
that night. These comments are addressed
by the addition in the final regulations of
the rule, discussed earlier in this pream-
ble, that a child resides with a parent for a
night if the child sleeps (1) at the residence
of the parent (whether or not the parent is
present), or (2) in the company of the par-
ent, when the child does not sleep at a par-
ent’s residence.
3.Release of Exemption and Revocation
of Release
a.Release of claim to exemption
Section 152(e)(2) provides that a custo-
dial parent may release a claim to an ex-
emption for a child by signing a written
declaration that he or she will not claim
the child as a dependent. The proposed
regulations provide that the written decla-
ration may be made on Form 8332,Re-
lease of Claim to Exemption for Child of
Divorced or Separted Parents, or succes-
sor form, and any declaration not on Form
8332 must conform to the substance of that
form. The proposed regulations also pro-
vide that a court order or decree may not
serve as the written declaration.
A commentator asserted that the final
regulations should allow a noncustodial
parent to claim a child as a dependent if
a divorce decree allocates the exemption
to that parent, whether or not the custodial
parent releases the right to claim the child.
Another commentator suggested that pre-
sumptions in favor of the custodial parent
in the proposed regulations unfairly bur-
den the noncustodial parent.
A state court may not allocate an ex-
emption because sections 151 and 152, not
state law, determine who may claim an ex-
emption for a child for Federal income tax
purposes. Section 152(e) provides for the
unilateral release of an exemption by a cus-
todial parent. Therefore, the final regula-
tions do not adopt these comments.
Commentators suggested that the final
regulations should specify that a written
separation agreement may not serve as the
written declaration. One commentator rec-
ommended that the final regulations pro-
vide that the release must be on Form 8332
or that the release may be on either Form
8332 or a document that is executed for the
sole purpose of releasing the claim. Other
commentators opined, however, that the fi-
nal regulations should provide specifically
that a separation agreement that includes
an unconditional release or a divorce de-
cree may serve as a written declaration. A
commentator suggested that a divorce set-
tlement agreed to by both parents should
determine the right to claim a child as a de-
pendent without regard to which parent is
the custodial parent and without requiring
a separate written declaration.
Divorce decrees, separation agree-
ments, and similar instruments are com-
plex documents that may be subject to
differing interpretations governed by state
law. Allowing these documents to serve
as a written declaration creates complex-
ity and uncertainty. Therefore, the final
regulations retain the rule that a written
declaration not on Form 8332 (or succes-
sor form) must conform to the substance
of Form 8332, and further provide that
a release not on a Form 8332 must be a
document executed for the sole purpose of
releasing the claim. The final regulations
provide specifically that a court order or
decree or a separation agreement may not
serve as the written declaration. These
rules will improve tax administration and
reduce controversy.
The proposed regulations provide that
if a release of a claim to a child is for
more than one year, the noncustodial par-
ent must attach the original written decla-
ration to the parent’s return for the first tax-
able year for which the release is effective
and a copy of the written declaration for
later years. A commentator requested that
the final regulations allow a taxpayer to at-
tach a copy of a declaration (rather than
the original) to a tax return in the first year
the release is effective as well as subse-
quent years. The final regulations adopt
this comment.
2008–33 I.R.B.325August 18, 2008

b.Revocation of release of exemption
Under the proposed regulations, Form
8332 or a substitute document may be ex-
ecuted for multiple years. Further, to pro-
vide flexibility to parents whose circum-
stances change, the proposed regulations
allow a custodial parent to revoke a re-
lease, but the revocation may be effective
no earlier than the taxable year that begins
in the first calendar year after the calendar
year in which the parent revoking the re-
lease provides notice of the revocation to
the other parent. Commentators objected
to the custodial parent’s broad discretion to
revoke a release under the proposed reg-
ulations. A commentator recommended
that the final regulations provide that a tax-
payer may revoke a release only if both
parents agree. Section 152(e) provides for
the unilateral release of an exemption by a
custodial parent. The final regulations re-
tain the rule allowing unilateral revocation
by the custodial parent as consistent with
the statute.
A commentator suggested that a revo-
cation should take effect in the taxable year
that the parent signs the revocation. The fi-
nal regulations do not adopt this comment,
which could result in insufficient notice of
the revocation to the noncustodial parent
and increase controversies.
The proposed regulations also provide
that the taxpayer revoking the release must
attach the original or a copy of the revoca-
tion to the taxpayer’s tax return for any tax-
able year the taxpayer claims the exemp-
tion as a result of the revocation, and keep
a copy of the revocation and evidence of
delivery of written notice of revocation to
the noncustodial parent. A commentator
recommended that the final regulations re-
quire the custodial parent to send a copy
of the written revocation to the noncusto-
dial parent at the last known address or
at an address reasonably calculated to en-
sure receipt. The commentator opined that
proof of mailing by certified mail or other
tracked delivery should suffice as evidence
of notification. Another commentator ex-
pressed concern that a parent whose loca-
tion is unknown maynot receive notice of
a revocation.
To retain flexibility but increase the
likelihood that a noncustodial parent will
receive notice of a revocation, the final
regulations require that the parent revok-
ing the release notify, or make reasonable
attempts to notify, in writing, the other
parent of the revocation. What is a reason-
able attempt is determined under the facts
and circumstances, but mailing a copy of
the written revocation to the noncustodial
parent at the last known address or at an
address reasonably calculated to ensure
receipt satisfies this requirement.
A commentator recommended that the
final regulations provide that a release may
be revoked only on a Form 8332. Consis-
tent with the requirements for a release, the
final regulations provide that (1) a revoca-
tion may be made on Form 8332, or suc-
cessor form designated by the IRS, (2) a re-
vocation not on the designated form must
conform to the substance of the form and
be in a document executed for the sole pur-
pose of revoking a release, and (3) a tax-
payer revoking a release may attach a copy
rather than an original to the taxpayer’s re-
turn for the first taxable year the revocation
is effective, as well as for later years.
c.Releases predating applicability date
The proposed regulations do not ad-
dress whether the rules for releasing a
claim to an exemption and for revoking
a release apply to a written declaration
that is effective for multiple years and that
was executed before the applicability date
of the regulations. The final regulations
apply prospectively, but clarify that a mul-
tiple year written declaration executed in
a taxable year beginning on or before July
2, 2008,that satisfies the requirements
for the form of a written declaration in
effect at the time the written declaration
is executed is treated as satisfying the
requirements for the form of a release
under the final regulations. However, the
final regulations provide that the rules for
revoking a release of a claim to an ex-
emption apply without regard to whether
a custodial parent executed the release in
a taxable year beginning on or before July
2, 2008. Thus, a release executed in a
taxable year beginning on or before July
2, 2008, may be revoked.
5.Effective/Applicability Date
These final regulations apply to taxable
years beginning after July 2, 2008.
Special Analyses
This Treasury decision is not a signif-
icant regulatory action as defined in Ex-
ecutive Order 12866. Therefore, a reg-
ulatory assessment is not required. Sec-
tion 553(b) of the Administrative Proce-
dure Act (5 U.S.C. chapter 5) does not ap-
ply to these regulations and, because the
regulations do not impose a collection of
information on small entities, the Regula-
tory Flexibility Act (5 U.S.C. chapter 6)
does not apply. Pursuant to section 7805(f)
of the Code, the notice of proposed rule-
making that preceded these final regula-
tions was submitted to the Chief Counsel
for Advocacy of the Small Business Ad-
ministration for comment on its impact on
small business.
Drafting Information
The principal author of these regula-
tions is Victoria J. Driscoll of the Office
of Associate Chief Counsel (Income Tax
and Accounting). However, other person-
nel from the IRS and Treasury Department
participated in their development.
*****.
Amendment to the Regulations
Accordingly, 26 CFR part 1 is amended
as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 is amended by adding an entry to
read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.152–4 also issued under
26 U.S.C. 152(e) * * *
Par. 2. Section 1.152–4 is revised to
read as follows:
§1.152–4 Special rule for a child of
divorced or separated parents or parents
who live apart.
(a)In general. A taxpayer may claim
a dependency deduction for a child (as de-
finedinsection152(f)(1))onlyifthechild
is the qualifying child of the taxpayer un-
der section 152(c) or the qualifying rela-
tive of the taxpayer under section 152(d).
Section 152(c)(4)(B) provides that a child
who is claimed as a qualifying child by
parents who do not file a joint return to-
gether is treated as the qualifying child of
August 18, 20083262008–33 I.R.B.

the parent with whom the child resides for
a longer period of time during the taxable
year or, if the child resides with both par-
ents for an equal period of time, of the par-
ent with the higher adjusted gross income.
However, a child is treated as the qualify-
ing child or qualifying relative of the non-
custodial parent if the custodial parent re-
leases a claim to the exemption under sec-
tion 152(e) and this section.
(b)Release of claim by custodial
parent—(1)In general. Under sec-
tion 152(e)(1), notwithstanding section
152(c)(1)(B), (c)(4), or (d)(1)(C), a child
is treated as the qualifying child or qualify-
ing relative of the noncustodial parent (as
defined in paragraph (d) of this section) if
the requirements of paragraphs (b)(2) and
(b)(3) of this section are met.
(2)Support, custody, and parental sta-
tus—(i)In general. The requirements of
this paragraph (b)(2) are met if the parents
of the child provide over one-half of the
child’s support for the calendar year, the
child is in the custody of one or both par-
ents for more than one-half of the calendar
year, and the parents—
(A) Are divorced or legally separated
under a decree of divorce or separate main-
tenance;
(B) Are separated under a written sepa-
ration agreement; or
(C) Live apart at all times during the last
6 months of the calendar year whether or
not they are or were married.
(ii)Multiple support agreement.The
requirements of this paragraph (b)(2) are
not met if over one-half of the support of
the child is treated as having been received
from a taxpayer under section 152(d)(3).
(3)Release of claim to child.There-
quirements of this paragraph (b)(3) are met
for a calendar year if—
(i) The custodial parent signs a writ-
ten declaration that the custodial parent
will not claim the child as a dependent for
any taxable year beginning in that calendar
year and the noncustodial parent attaches
the declaration to the noncustodial parent’s
return for the taxable year; or
(ii) A qualified pre-1985 instrument, as
defined in section 152(e)(3)(B), applicable
to the taxable year beginning in that cal-
endar year, provides that the noncustodial
parent is entitled to the dependency ex-
emption for the child and the noncustodial
parent provides at least $600 for the sup-
port of the child during the calendar year.
(c)Custody.Achildisinthecustodyof
one or both parents for more than one-half
of the calendar year if one or both parents
have the right under state law to physical
custody of the child for more than one-half
of the calendar year.
(d)Custodial parent—(1)In general.
Thecustodial parentis the parent with
whom the child resides for the greater
number of nights during the calendar year,
and thenoncustodial parentis the parent
who is not the custodial parent. A child is
treated as residing with neither parent if
the child is emancipated under state law.
For purposes of this section, a child re-
sides with a parent for a night if the child
sleeps—
(i) At the residence of that parent
(whether or not the parent is present); or
(ii) In the company of the parent, when
the child does not sleep at a parent’s res-
idence (for example, the parent and child
are on vacation together).
(2)Night straddling taxable years.A
night that extends over two taxable years
is allocated to the taxable year in which the
night begins.
(3)Absences. (i) Except as provided in
paragraph (d)(3)(ii) of this section, for pur-
poses of this paragraph (d), a child who
does not reside (within the meaning of
paragraph (d)(1) of this section) with a par-
ent for a night is treated as residing with
the parent with whom the child would have
resided for the night but for the absence.
(ii) A child who does not reside (within
the meaning of paragraph (d)(1) of this
section) with a parent for a night is treated
as not residing with either parent for that
night if it cannot be determined with which
parent the child would have resided or if
the child would not have resided with ei-
ther parent for the night.
(4)Special rule for equal number of
nights. If a child is in the custody of one
or both parents for more than one-half of
the calendar year and the child resides with
each parent for an equal number of nights
during the calendar year, the parent with
the higher adjusted gross income for the
calendar year is treated as the custodial
parent.
(5)Exception for a parent who works at
night. If, in a calendar year, due to a par-
ent’s nighttime work schedule, a child re-
sides for a greater number of days but not
nights with the parent who works at night,
that parent is treated as the custodial par-
ent. On a school day, the child is treated
as residing at the primary residence regis-
teredwiththeschool.
(e)Written declaration—(1)Form of
declaration—(i)In general. The written
declaration under paragraph (b)(3)(i) of
this section must be an unconditional re-
lease of the custodial parent’s claim to
the child as a dependent for the year or
years for which the declaration is effec-
tive. A declaration is not unconditional if
the custodial parent’s release of the right
to claim the child as a dependent requires
the satisfaction of any condition, including
the noncustodial parent’s meeting of an
obligation such as the payment of support.
A written declaration must name the non-
custodial parent to whom the exemption
is released. A written declaration must
specify the year or years for which it is
effective. A written declaration that speci-
fies all future years is treated as specifying
the first taxable year after the taxable year
of execution and all subsequent taxable
years.
(ii)Form designated by IRS. A written
declaration may be made on Form 8332,
Release of Claim to Exemption for Child
of Divorced or Separated Parents,orsuc-
cessor form designated by the IRS. A writ-
ten declaration not on the form designated
by the IRS must conform to the substance
of that form and must be a document ex-
ecuted for the sole purpose of serving as
a written declarationunder this section. A
court order or decree or a separation agree-
ment may not serve as a written declara-
tion.
(2)Attachment to return
. A noncusto-
dial parent must attach a copy of the writ-
ten declaration to the parent’s return for
each taxable year in which the child is
claimed as a dependent.
(3)Revocation of written declara-
tion—(i)In general. A parent may revoke
a written declaration described in para-
graph (e)(1) of this section by providing
written notice of the revocation to the other
parent. The parent revoking the written
declaration must make reasonable efforts
to provide actual notice to the other parent.
The revocation may be effective no earlier
than the taxable year that begins in the
first calendar year after the calendar year
in which the parent revoking the written
declaration provides, or makes reasonable
efforts to provide, the written notice.
2008–33 I.R.B.327August 18, 2008

(ii)Form of revocation. The revocation
may be made on Form 8332,Release of
ClaimtoExemptionfor Child of Divorced
or Separated Parents,orsuccessorform
designated by the IRS whether or not the
written declaration was made on a form
designated by the IRS. A revocation not on
that form must conform to the substance of
the form and must be a document executed
for the sole purpose of serving as a revo-
cation under this section. The revocation
must specify the year or years for which
the revocation is effective. A revocation
that specifies all future years is treated as
specifying the first taxable year after the
taxable year the revocation is executed and
all subsequent taxable years.
(iii)Attachment to return. The parent
revoking the writtendeclaration must at-
tach a copy of the revocation to the parent’s
return for each taxable year for which the
parent claims a child as a dependent as a re-
sult of the revocation. The parent revoking
the written declaration must keep a copy of
the revocation and evidence of delivery of
the notice to the other parent, or of the rea-
sonable efforts to provide actual notice.
(4)Ineffective declaration or revoca-
tion. A written declaration or revocation
that fails to satisfy the requirements of this
paragraph (e) has no effect.
(5)Written declaration executed in a
taxable year beginning on or before July
2, 2008. A written declaration executed in
a taxable year beginning on or before July
2, 2008,that satisfies the requirements for
the form of a written declaration in effect
at the time the written declaration is ex-
ecuted, will be treated as meeting the re-
quirements of paragraph (e)(1) of this sec-
tion. Paragraph (e)(3) of this section ap-
plies without regard to whether a custodial
parent executed the written declaration in
a taxable year beginning on or before July
2, 2008.
(f)Coordination with other sections.If
section 152(e) and this section apply, a
child is treated as the dependent of both
parents for purposes of sections 105(b),
132(h)(2)(B), and 213(d)(5).
(g)Examples. The provisions of this
section are illustrated by the following ex-
amples that assume, unless otherwise pro-
vided, that each taxpayer’s taxable year
is the calendar year, one or both of the
child’s parents provide over one-half of the
child’s support for the calendar year, one or
both parents have the right under state law
to physical custody of the child for more
than one-half of the calendar year, and the
child otherwise meets the requirements of
a qualifying child under section 152(c) or
a qualifying relative under section 152(d).
In addition, in each of the examples, no
qualified pre-1985 instrument or multiple
support agreement is in effect. The exam-
ples are as follows:
Example 1. (i) B and C are the divorced parents
of Child. In 2009, Child resides with B for 210 nights
and with C for 155 nights. B executes a Form 8332
for 2009 releasing B’s right to claim Child as a de-
pendent for that year, which C attaches to C’s 2009
return.
(ii) Under paragraph (d) of this section, B is the
custodial parent of Child in 2009 because B is the par-
ent with whom Child resides for the greater number
of nights in 2009. Because the requirements of para-
graphs (b)(2) and (3) of this section are met, C may
claim Child as a dependent.
Example 2. The facts are the same as inExample
1except that B does not execute a Form 8332 or sim-
ilar declaration for 2009. Therefore, section 152(e)
and this section do not apply. Whether Child is the
qualifying child or qualifying relative of B or C is de-
termined under section 152(c) or (d).
Example 3. (i) D and E are the divorced parents
of Child. Under a custody decree, Grandmother has
the right under state law to physical custody of Child
from January 1 to July 31, 2009.
(ii) Because D and E do not have the right un-
der state law to physical custody of Child for over
one-half of the 2009 calendar year, under paragraph
(c) of this section, Child is not in the custody of one
or both parents for over one-half of the calendar year.
Therefore, section 152(e) and this section do not ap-
ply, and whether Child is the qualifying child or qual-
ifying relative of D, E, or Grandmother is determined
under section 152(c) or (d).
Example 4. (i)ThefactsarethesameasinEx-
ample 3, except that Grandmother has the right to
physical custody of Child from January 1 to March
31, 2009, and, as a result, Child resides with Grand-
mother during this period. D and E jointly have the
right to physical custody of Child from April 1 to De-
cember 31, 2009. During this period, Child resides
with D for 180 nights and with E for 95 nights. D
executes a Form 8332 for 2009 releasing D’s right to
claim Child as a dependent for that year, which E at-
taches to E’s 2009 return.
(ii) Under paragraph (c) of this section, Child is
in the custody of D and E for over one-half of the
calendar year, because D and E have the right under
state law to physical custody of Child for over one-
half of the calendar year.
(iii) Under paragraph (d)(3)(ii) of this section, the
nights that Child resides with Grandmother are not
allocated to either parent. Child resides with D for a
greater number of nights than with E during the cal-
endar year and, under paragraph (d)(1) of this section,
D is the custodial parent.
(iv) Because the requirements of paragraphs
(b)(2) and (3) of this section are met, section 152(e)
and this section apply, and E may claim Child as a
dependent.
Example 5. (i) The facts are the same as inEx-
ample 4, except that D is away on military service
from April 10 to June 15, 2009, and September 6
to October 20, 2009. During these periods Child re-
sides with Grandmother in Grandmother’s residence.
Child would have resided with D if D had not been
away on military service. Grandmother claims Child
as a dependent on Grandmother’s 2009 return.
(ii) Under paragraph (d)(3)(i) of this section,
Child is treated as residing with D for the nights that
D is away on military service. Because the require-
ments of paragraphs (b)(2) and (3) of this section are
met, section 152(e) and this section apply, and E, not
Grandmother, may claim Child as a dependent.
Example 6. F and G are the divorced parents of
Child. In May of 2009, Child turns age 18 and is
emancipated under the law of the state where Child
resides. Therefore, in 2009 and later years, F and
G do not have the right under state law to physical
custodyofChildforoverone-halfofthecalendar
year, and Child is not in the custody of F and G for
over one-half of the calendar year. Section 152(e)
and this section do not apply, and whether Child is
the qualifying child or qualifying relative of F or G is
determined under section 152(c) or (d).
Example 7. (i) The facts are the same as inExam-
ple 6, except that Child turns age 18 and is emanci-
pated under state law on August 1, 2009, resides with
F from January 1, 2009, through May 31, 2009, and
resides with G from June 1, 2009, through December
31, 2009. F executes a Form 8332 releasing F’s right
to claim Child as a dependent for 2009, which G at-
taches to G’s 2009 return.
(ii) Under paragraph (c) of this section, Child is
in the custody of F and G for over one-half of the
calendar year.
(iii) Under paragraph (d)(1) of this section, Child
is treated as not residing with either parent after
Child’s emancipation. Therefore, Child resides with
F for 151 nights and with G for 61 nights. Because
the requirements of paragraphs (b)(2) and (3) of this
section are met, section 152(e) and this section apply,
and G may claim Child as a dependent.
Example 8. H and J are the divorced parents
of Child. Child generally resides with H during the
week and with J every other weekend. Child re-
sides with J in H’s residence for 10 consecutive nights
while H is hospitalized. Under paragraph (d)(1)(i) of
this section, Child resides with H for the 10 nights.
Example 9
. K and L, who are separated under
a written separation agreement, are the parents of
Child. In August 2009, K and Child spend 10 nights
together in a hotel while on vacation. Under para-
graph (d)(1)(ii) of this section, Child resides with K
for the 10 nights that K and Child are on vacation.
Example 10. M and N are the divorced parents of
Child. On December 31, 2009, Child attends a party
at M’s residence. After midnight on January 1, 2010,
Child travels to N’s residence, where Child sleeps.
Under paragraph (d)(1) of this section, Child resides
with N for the night of December 31, 2009, to Jan-
uary 1, 2010, because Child sleeps at N’s residence
that night. However, under paragraph (d)(2) of this
section, the night of December 31, 2009, to January
1, 2010, is allocated to taxable year 2009 for purposes
of determining whether Child resides with M or N for
a greater number of nights in 2009.
Example 11. O and P, who never married, are
the parents of Child. In 2009, Child spends alter-
August 18, 20083282008–33 I.R.B.

nate weeks residing with O and P. During a week that
Child is residing with O, O gives Child permission to
spend a night at the home of a friend. Under para-
graph (d)(3)(i) of this section, the night Child spends
at the friend’s home is treated as a night that Child
resides with O.
Example 12. The facts are the same as inExample
11, except that Child also resides at summer camp
for 6 weeks. Because Child resides with each parent
for alternate weeks, Child would have resided with
O for 3 weeks and with P for 3 weeks of the period
that Child is at camp. Under paragraph (d)(3)(i) of
this section, Child is treated as residing with O for 3
weeks and with P for 3 weeks.
Example 13. The facts are the same as inExample
12, except that Child does not spend alternate weeks
residing with O and P, and it cannot be determined
whether Child would have resided with O or P for
the period that Child is at camp. Under paragraph
(d)(3)(ii) of this section, Child is treated as residing
with neither parent for the 6 weeks.
Example 14. (i) Q and R are the divorced par-
ents of Child. Q works from 11 PM to 7 AM Sun-
day through Thursday nights. Because of Q’s night-
time work schedule, Child resides with R Sunday
through Thursday nights and with Q Friday and Sat-
urday nights. Therefore, in 2009, Child resides with
R for 261 nights and with Q for 104 nights. Child
spends all daytime hours when Child is not in school
with Q and Q’s address is registered with Child’s
school as Child’s primary residence. Q executes a
Form 8332 for 2009 releasing Q’s right to claim Child
as a dependent for that year, which R attaches to R’s
2009 return.
(ii) Under paragraph (d) of this section, Q is the
custodial parent of Child in 2009. Child resides with
R for a greater number of nights than with Q due
to Q’s nighttime work schedule, and Child spends a
greater number of days with Q. Therefore, paragraph
(d)(5) of this section applies rather than paragraph
(d)(1) of this section. Because the requirements of
paragraphs (b)(2) and (3) of this section are met, R
may claim Child as a dependent.
Example 15. (i) In 2009, S and T, the parents of
Child, execute a written separation agreement. The
agreement provides that Child will live with S and
that T will make monthly child support payments to
S. In 2009, Child resides with S for 335 nights and
with T for 30 nights. S executes a letter declaring
that S will not claim Child as a dependent in 2009
and in subsequent alternate years. The letter contains
all the information requested on Form 8332, does not
require the satisfaction of any condition such as T’s
payment of support, and has no purpose other than
to serve as a written declaration under section 152(e)
and this section. T attaches the letter to T’s return for
2009 and 2011.
(ii) In 2010, T fails to provide support for Child,
and S executes a Form 8332 revoking the release of
S’s right to claim Child as a dependent for 2011. S
delivers a copy of the Form 8332 to T, attaches a copy
of the Form 8332 to S’s tax return for 2011, and keeps
a copy of the Form 8332 and evidence of delivery of
the written notice to T.
(iii) T may claim Child as a dependent for 2009
because S releases the rightto claim Child as a depen-
dent under paragraph (b)(3) of this section by execut-
ing the letter, which conforms to the requirements of
paragraph (e)(1) of this section, and T attaches the let-
ter to T’s return in accordance with paragraph (e)(2)
of this section. In 2010, S revokes the release of the
claim in accordance with paragraph (e)(3) of this sec-
tion, and the revocation takes effect in 2011, the tax-
able year that begins in the first calendar year after S
provides written notice of the revocation to T. There-
fore, in 2011, section 152(e) and this section do not
apply, and whether Child is the qualifying child or
qualifying relative of S or T is determined under sec-
tion 152(c) or (d).
Example 16. The facts are the same asExample
15, except that the letter expressly states that S re-
leases the right to claim Child as a dependent only if
T is current in the payment of support for Child at the
end of the calendar year. The letter does not qualify
as a written declaration under paragraph (b)(3) of this
section because S’s agreement not to claim Child as
a dependent is conditioned on T’s payment of sup-
port and, under paragraph (e)(1)(i) of this section,
a written declaration must be unconditional. There-
fore, section 152(e) and this section do not apply, and
whether Child is the qualifying child or qualifying
relative of S or T for 2009 as well as 2011 is deter-
mined under section 152(c) or (d).
Example 17. (i) U and V are the divorced parents
of Child. Child resides with U for more nights than
with V in 2009 through 2011. In 2009, U provides a
written statement to V declaring that U will not claim
Child as a dependent, but the statement does not spec-
ify the year or years it is effective. V attaches the
statement to V’s returns for 2009 through 2011.
(ii) Because the written statement does not spec-
ify a year or years, under paragraph (e)(1) of this sec-
tion, it is not a written declaration that conforms to
the substance of Form 8332. Under paragraph (e)(4)
of this section, the statement has no effect. Section
152(e) and this section do not apply, and whether
Child is the qualifying child or qualifying relative of
U or V is determined under section 152(c) or (d).
Example 18. (i) W and X are the divorced parents
of Child. In 2009, Child resides solely with W. The
divorce decree requires X to pay child support to W
and requires W to execute a Form 8332 releasing W’s
right to claim Child as a dependent. W fails to sign
a Form 8332 for 2009, and X attaches an unsigned
Form 8332 to X’s return for 2009.
(ii) The order in the divorce decree requiring W
to execute a Form 8332 is ineffective to allocate the
right to claim Child as a dependent to X. Furthermore,
under paragraph (e)(1) of this section, the unsigned
Form 8332 does not conform to the substance of Form
8332, and under paragraph (e)(4) of this section, the
Form 8332 has no effect. Therefore, section 152(e)
and this section do not apply, and whether Child is
the qualifying child or qualifying relative of W or X
is determined under section 152(c) or (d).
(iii) If, however, W executes a Form 8332 for
2009, and X attaches the Form 8332 to X’s return,
then X may claim Child as a dependent in 2009.
Example 19. (i) Y and Z are the divorced par-
ents of Child. In 2003, Y and Z enter into a separa-
tion agreement, which is incorporated into a divorce
decree, under which Y, the custodial parent, releases
Y’s right to claim Child as a dependent for all future
years. The separation agreement satisfies the require-
ments for the form of a written declaration in effect
at the time it is executed. Z attaches a copy of the
separation agreement to Z’s returns for 2003 through
2009.
(ii) Under paragraph (e)(1)(ii) of this section, a
separation agreement may not serve as a written dec-
laration. However, under paragraph (e)(5) of this sec-
tion, a written declaration executed in a taxable year
beginning on or before July 2, 2008,that satisfies the
requirements for the form of a written declaration in
effect at the time the written declaration is executed,
will be treated as meeting the requirements of para-
graph (e)(1) of this section.Therefore, the separation
agreement may serve as the written declaration re-
quired by paragraph (b)(3)(i) of this section for 2009,
and Z may claim Child as a dependent in 2009 and
later years.
Example 20. (i) The facts are the same as inEx-
ample 19, except that in 2009 Y executes a Form 8332
revoking the release of Y’s right to claim Child as a
dependent for 2010. Y complies with all the require-
ments of paragraph (e)(3) of this section.
(ii) Although Y executes the separation agree-
ment releasing Y’s right to claim Child as a dependent
in a taxable year beginning on or before July 2, 2008,
under paragraph (e)(5) of this section, Y’s execution
of the Form 8332 in 2009 is effective to revoke the
release. Therefore, section 152(e) and this section do
not apply in 2010, and whether Child is the qualify-
ing child or qualifying relative of Y or Z is determined
under section 152(c) or (d).
(h)Effective/applicability date.This
section applies to taxable years beginning
after July 2, 2008.
§1.152–4T [Removed]
Par. 3. Section 1.152–4T is removed.
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved June 23, 2008.
Eric Solomon,
Assistant Secretary of
theTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on July 1, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 2, 2008, 73 F.R. 37797)
2008–33 I.R.B.329August 18, 2008

Section 6081.—Extension
of Time for Filing Returns
26 CFR 1.6081–1: Extension of time for filing re-
turns.
T.D. 9407
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Parts 1, 25, 26, 53,
55, 156, 157, and 301
Extension of Time for Filing
Returns
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final and temporary regulations
and removal of temporary regulations.
SUMMARY: This document contains final
and temporary regulations relating to the
simplification of procedures for obtaining
automatic extensions of time to file certain
returns. For these returns, the final and
temporary regulations also remove the re-
quirements for a signature and an explana-
tion of the need for an extension of time to
file. The final and temporary regulations
affect taxpayers who are required to file
certain returns and need an extension of
time to file. The text of the temporary reg-
ulations also serves as the text of the pro-
posed regulations (REG–115457–08) set
forth in the notice of proposed rulemaking
on this subject in this issue of the Bulletin.
DATES:Effective Date:These regulations
are effective on July 1, 2008.
Applicability Date: For dates of
applicability of these regulations,
see §§1.6081–1(c),1.6081–2T(i),
1.6081–3(e), 1.6081–4(f), 1.6081–5(f),
1.6081–6T(h), 1.6081–7(g), 1.6081–10(f),
1.6081–11(e), 25.6081–1(f), 26.6081–
1(f),53.6081–1(f),55.6081–1(f),
156.6081–1(f), 157.6081–1(f), and
301.6081–2(e).
FOR FURTHER INFORMATION
CONTACT: Matthew P. Howard, (202)
622–4910 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to
26 CFR parts 1, 25, 26, 53, 55, 156, 157,
and 301 under section 6081 of the Internal
Revenue Code (Code). On November 8,
2005, a temporary regulation (T.D. 9229,
2005–2 C.B. 1051) relating to the sim-
plification of procedures for obtaining
automatic extensions of time to file cer-
tain returns was published in theFederal
Register(70 FR 67356). A notice of
proposed rulemaking (REG–144898–04,
2005–2 C.B. 1062) cross-referencing the
temporary regulations was published in
theFederal Registerfor the same day
(70 FR 67397). No public hearing was
requested or held. Written or electronic
comments responding to the notice of
proposed rulemaking were received. Af-
ter consideration of all the comments,
the proposed regulations are adopted as
revisedbythisTreasury decision contain-
ing both final and temporary regulations.
The revisions are discussed in this pre-
amble. A notice of proposed rulemaking
(REG–115457–08) cross-referencing the
temporary regulations appears in this issue
of the Bulletin.
Summary of Comments and
Explanation of Revisions
These final and temporary regulations
simplify the extension process by allowing
certain taxpayers to file a single request for
an automatic extension of time to file cer-
tain returns. Because the extension is auto-
matic, these taxpayers do not need to sign
the extension request or provide an expla-
nation of the reasons for requesting an ex-
tension. Simplifying, consolidating, and
standardizing extension forms will reduce
taxpayer burden. This simplification will
also lower processing costs and facilitate
increased efficiency for the IRS.
Individual Income Taxpayers
The proposed regulations provided an
automatic six-month extension to taxpay-
ers who must file an individual income
taxreturniftheysubmitatimely,com-
pleted application for extension on Form
4868“Application for Automatic Exten-
sion of Time To File U.S. Individual In-
come Tax Return.”This new procedure,
adopted in the final regulations, replaces
the process where an individual could ob-
tain an initial automatic four-month exten-
sion by filing Form 4868 and apply for an
additional two-month discretionary exten-
sion by filing Form 2688,“Application for
Additional Extension of Time To File U.S.
Individual Income Tax Return.”In connec-
tion with the new procedure, the IRS elim-
inated Form 2688.
One commentator noted that individ-
uals who are abroad may qualify for an
extension beyond six months and pre-
viously applied for this extension using
Form 2688. The commentator suggests
that the elimination of this form places
an added administrative burden on these
individual taxpayers who are abroad. The
commentator notes that without Form
2688, the alternative for requesting an
additional extension beyond six months is
to write a letter in accordance with Treas.
Reg. §1.6081–1(b). Thus, the commen-
tator requests that Form 2688 be retained
for use by taxpayers who are abroad and
require more than a six-month extension
of time to file.
The primary goal for these regulatory
revisions is to reduce taxpayer burden by
simplifying the extension process through
the elimination of unnecessary forms and
required information. The elimination of
Form 2688 is among those measures aimed
at streamlining the extension process. Al-
though previously used by some taxpayers
who are abroad to apply for an additional
extension beyond six months, the Trea-
sury Department and the IRS have deter-
mined that retention of this form for such
a limited purpose and small class of tax-
payers would not be efficient. The Trea-
sury Department and the IRS have also de-
termined that due to the discretionary na-
ture of any additional extension for taxpay-
ers who are abroad, requiring a letter ex-
plaining the need for the extension is the
most appropriate procedure. There is no
additional administrative burden from this
decision as in both situations the taxpayer
must file a document containing substan-
tially the same information and the IRS
must process it. Thus, the comment is not
adopted and the final regulations eliminate
all references to the obsoleted Form 2688.
Individual taxpayers who are abroad
seeking guidance on applying for an ad-
ditional extension of time to file beyond
six months should refer to IRS Publica-
August 18, 20083302008–33 I.R.B.

tion 54,Tax Guide for U.S. Citizens and
Resident Aliens Abroad,or the IRS Inter-
net site athttp://www.irs.gov/formspubs/
article/0,,id=154856,00.html.
Corporate Income Taxpayers
The proposed regulations did not
change the rules regarding filing exten-
sions for corporations but merely changed
the appearance andtitle of Form 7004,
now titled“Application for Automatic Ex-
tension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns.”
While not specifically addressed by
the proposed regulations, one comment
was received regarding extensions for
affiliated groups ofcorporations filing
a consolidated return. The commenta-
tor suggests that the requirement under
§1.6081–3(a)(4) to include a statement
listing the name and address of each mem-
ber of the affiliated group if the affiliated
group will file a consolidated return is
inconsistent with §1.1502–75(a). Section
1.1502–75(a) allows a group which did
not file a consolidated return for the im-
mediately preceding taxable year to file
a consolidated return, provided that each
member of the group that is eligible to
do so files a Form 1122,“Authorization
and Consent of Subsidiary Corporation
To Be Included in a Consolidated Income
Tax Return,”not later than the last day
prescribed by law (including extensions
of time) for the filing of the common par-
ent’s return. The commentator contends
that §1.6081–3 suggests that in order to
have a valid extension all members of the
affiliated group must be listed with the ex-
tension request eventhough the affiliated
group may not have decided at the time
the extension is filed if a consolidated re-
turn will be elected. Although, §1.6081–3
requires a listing of subsidiaries with the
extension request, the commentator sug-
gests that, because §1.1502–75(a) does not
require the members of an affiliated group
to elect to file a consolidated return until
the common parent’s extended due date,
the failure to include the name and address
of a member of the affiliated group that
will be filed as part of the consolidated
return should not invalidate a request for
an automatic extension of time to file.
The IRS and Treasury Department find
no inconsistency between these regula-
tions. If, at the time the extension request
is due, the affiliated entities have not de-
cided whether to file a consolidated return,
the various affiliated entities must either
file separate returns or individually request
an extension of time to file. The failure
to do either will result in a late return.
Additionally, by including a list of affili-
ated members with the extension request,
each member is deemed to be applying for
an extension of time to file. In the event
that a subsidiary does not file as part of a
consolidated return, that entity will have
a valid extension to file its own return.
Therefore, the final regulations retain the
requirement to list the name and address
of each member of the affiliated group
with the extension request. To address the
commentator’s concern, the final regula-
tions explicitly state that the attached list
will grant an extension for each member’s
separate return in the event that the mem-
ber does not file as part of the consolidated
group.
Partnership, Trust, and Estate Taxpayers
The proposed regulations provided for
an automatic six-month extension of time
to file returns for certain entities not taxed
at the entity level (pass-through entities).
Recognizing the potential that some tax-
payers may not receive timely information
returns from pass-through entities (for ex-
ample, Schedule K–1s from partnerships)
needed to complete their own income tax
returns, the proposed regulations specif-
ically requested comments on whether a
shorter extension of time to file for pass-
through entities might reduce overall tax-
payer burden. Several comments address-
ing this issue were received. Four com-
mentators suggested that the filing date
for pass-through entities should be moved
back to March 15
th
instead of April 15
th
.
This would allow these entities to receive
six-month extensions of time to file (un-
til September 15
th
) but still allow individ-
ual taxpayers with ownership interests in
the pass-through entities to receive infor-
mation needed to file a timely and com-
plete income tax return by the October 15
th
extended due date. The filing dates for
these pass-through entity returns are gov-
erned by statute. See for example, sections
6012(a), and 6072. Accordingly, with-
out legislative action, the Treasury Depart-
ment and the IRS are unable to change the
filing due dates for these pass-through en-
tities.
The remaining comments on this topic
suggested that an extension period for
pass-through entities of five months or less
would benefit individual taxpayers with
ownership interests in pass-through enti-
ties in preparation of their own individual
income tax returns. Three commentators
suggested that the proposed regulations
would actually increase taxpayer burden
by making it easier for pass-through enti-
ties to delay the filing of their returns. Two
commentators also pointed out that the
five-month extension period would not al-
leviate the burden on corporate taxpayers
with ownership interests in pass-through
entities. These commentators expressed a
concern that even a five-month extension
period for pass-through entities would,
in most cases, simply align the extended
due date for pass-through entities with the
extended due date for corporate returns, re-
sulting in the same delay of information to
corporate owners of pass-through entities.
This delay, the commentators contend,
would greatly increase the need for filing
amended returns. These commentators
suggested shortening the automatic exten-
sion for pass-through entities to a period
of less than five months, which would ul-
timately reduce burden on both taxpayers
and the IRS.
In response to these comments, the
Treasury Department and IRS have
adopted temporary regulations which will
provide for a five-month automatic exten-
sion period with no additional extension
for certain pass-through entities. These
entities are partnerships filing Form 1065,
“U.S. Return of Partnership Income,”or
Form 8804,“Annual Return for Partner-
ship Withholding Tax (Section 1446),”and
estates and trusts filing Form 1041, “U.S.
Income Tax Return for Estates and Trusts.”
While some commentators suggested
adopting an extension period shorter than
five months, the Treasury Department and
the IRS believe a five-month automatic
extension period for certain partnerships,
trusts, and estates, strikes a reasonable
balance and reduces the overall burden
on taxpayers. The Treasury Department
and IRS believe the five-month extension
period allows pass-through entities, in-
cluding complex and tiered entities, an ad-
equate time for preparation of the required
pass-through return and also ensures the
2008–33 I.R.B.331August 18, 2008

timely and accurate dissemination of in-
formation to a large number of taxpayers
who require that information for com-
pletion of their own income tax returns.
It is recognized that some corporations
with ownership interests in pass-through
entities may continueto experience de-
layed receipt of information needed to
complete their own corporate returns and
some pass-through entities may find it dif-
ficult to complete their returns. Thus the
Treasury Department and the IRS request
comments on whether the five-month au-
tomatic extension of time to file for these
pass-through entities increases or reduces
overall taxpayer burden. Please follow
the instructions in the “Comments and
Public Hearing” section in the notice of
proposed rulemaking accompanying these
temporary regulations in this issue of the
Bulletin.
Transitional Rule For Pass-Through
Entities
The temporary regulations allowing
certain pass-through entities to obtain an
automatic five-month extension apply to
applications by these entities for an au-
tomatic extension of time to file certain
returns due on or after January 1, 2009.
These entities will be allowed to obtain an
automatic six-month extension of time to
file the applicable returns, which are re-
quired to be filed before January 1, 2009.
Special Analyses
It has been determined that this Trea-
sury decision is not a significant regula-
tory action as defined in Executive Or-
der 12866. Therefore, a regulatory assess-
ment is not required. It also has been de-
termined that section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C. chap-
ter 5) does not apply to these regulations.
Although these final regulations reference
forms that are approved under the Paper-
work Reduction Act (44 U.S.C. chapter
35), the regulations themselves do not im-
pose a collection of information on small
entities. Therefore the Regulatory Flexi-
bility Act (5 U.S.C. chapter 6) does not ap-
ply. For the applicability of the Regulatory
Flexibility Act to the temporary regula-
tions, refer to the Special Analyses section
of the preamble to the cross-reference no-
tice of proposed rulemaking published in
this issue of the Bulletin. Pursuant to sec-
tion 7805(f) of the Internal Revenue Code,
the notice of proposed rulemaking preced-
ing these regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment on
its impact on small businesses. Pursuant
to the same provision, the temporary regu-
lations contained in this Treasury Decision
will be submitted for comment on their im-
pact on small businesses.
Drafting Information
The principal author of these regula-
tions is Matthew P. Howard of the Office
of the Associate ChiefCounsel (Procedure
and Administration).
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR parts 1, 25, 26,
53, 55, 156, 157, and 301 are amended as
follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 is amended by removing the entries
for §§1.6081–4T, 1.6081–7T, 1.6081–10T,
and 1.6081–11T and adding entries in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section1.6081–1alsoissuedunder
26 U.S.C. 6081.
Section1.6081–3alsoissuedunder
26 U.S.C. 6081.
Section1.6081–4alsoissuedunder
26 U.S.C. 6081.
Section1.6081–5alsoissuedunder
26 U.S.C. 6081.
Section1.6081–7alsoissuedunder
26 U.S.C. 6081.
Section 1.6081–10 also issued under
26 U.S.C. 6081.
Section 1.6081–11 also issued under
26 U.S.C. 6081. * * *
Par. 2. Section 1.911–7 is amended
by revising paragraph (c)(2) and adding
paragraph (e) to read as follows:
§1.911–7 Procedural rules.
*****
(c) * * *
(2)Extensions. An individual desir-
ing an extension of time (in addition to
the automatic extension of time granted
by §1.6081–4) for filing a return until af-
ter the completion of the qualifying period
described in paragraph (c)(1) of this sec-
tion for claiming any exclusion or deduc-
tion under section 911 may apply for an
extension. An individual whose moving
expense deduction is attributable to ser-
vices performed in two years may apply
for an extension of time for filing a re-
turn until after the end of the second year.
The individual may make such application
on Form 2350,“Application for Extension
of Time To File U.S. Income Tax Return”
or in any other manner prescribed by the
Commissioner. The application must be
filed in accordance with the instructions to
the form or as prescribed by the Commis-
sioner. The application must set forth the
factsreliedontojustifytheextensionof
time requested and must include a state-
ment as to the earliest date the individual
expects to become entitled to any exclu-
sion or deduction by reason of completion
of the qualifying period.
*****
(e)Effective/applicability date.This
section applies to applications for exten-
sion of time to file returns filed after July
1, 2008.
Par. 3. Section 1.6081–1 is amended
by revising paragraph (b) and adding para-
graph (c) to read as follows:
§1.6081–1 Extension of time for filing
returns.
*****
(b)Application for extension of
time—(1)In general. Under other sec-
tions in this chapter, certain taxpayers may
request an automatic extension of time
to file certain returns. Except in undue
hardship cases, no extension of time to file
a return will be allowed under this section
until an automatic extension of time to
file the return has been allowed under the
applicable section.No extension of time
to file a return will be granted under this
section for a period of time greater than
that provided for by automatic extension.
A taxpayer desiring an extension of the
time for filing a return, statement, or other
document shall submit an application for
extension on or before the due date of
such return, statement, or other document.
If a form exists for the application for
an extension, the taxpayer should use the
form; however, taxpayers may apply for
August 18, 20083322008–33 I.R.B.

an extension in a letter that includes the
information required by this paragraph.
Except as provided in §301.6091–1(b)
of this chapter (relating to hand-carried
documents), the taxpayer should make the
application for extensiontotheInternal
Revenue Service office where such return,
statement, or other document is required to
be filed. Except for requests for automatic
extensions of time to file certain returns
provided for elsewhere in this chapter, the
application must be in writing, signed by
the taxpayer or his duly authorized agent,
and must clearly set forth—
(i) The particular tax return, infor-
mation return, statement, or other docu-
ment, including the taxable year or period
thereof, for which the taxpayer requests
an extension; and
(ii) An explanation of the reasons for
requesting the extension to aid the internal
revenue officer in determining whether to
grant the request.
(2)Taxpayer unable to sign. In any case
in which a taxpayer is unable, by reason
of illness, absence, or other good cause, to
sign a request for an extension, any person
standing in close personal or business re-
lationship to the taxpayer may sign the re-
quest on his behalf, and shall be considered
as a duly authorized agent for this purpose,
provided the request sets forth the reasons
for a signature other than the taxpayer’s
and the relationship existing between the
taxpayer and the signer.
(c)Effective/applicability dates.This
section applies to requests for extension of
time filed after July 1, 2008.
Par. 4. Section 1.6081–2T is revised to
read as follows:
§1.6081–2T Automatic extension of time
to file certain returns filed by partnerships
(temporary).
(a)In general. (1) Except as provided in
paragraph (h) of this section, a partnership
required to file Form 1065,“U.S. Return of
Partnership Income,”or Form 8804,“An-
nual Return for Partnership Withholding
Tax (Section 1446),”for any taxable year
will be allowed an automatic 5-month ex-
tension of time to file the return after the
date prescribed for filing the return if the
partnership files an application under this
section in accordance with paragraph (b)
of this section. No additional extension
will be allowed pursuant to §1.6081–1(b)
beyond the automatic 5-month extension
provided by this section. In the case of a
partnership described in §1.6081–5(a)(1),
the automatic extension of time to file al-
lowed under this section runs concurrently
with an extension of time to file granted
pursuant to §1.6081–5.
(2) An electing large partnership (ELP)
required to file Form 1065–B,“U.S. Re-
turn of Income for Electing Large Partner-
ships,”for any taxable year will be allowed
an automatic 6-month extension of time
to file the return after the date prescribed
for filing the return if the partnership files
an application under this section in accor-
dance with paragraph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), the partnership must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
later of—
(i) The date prescribed for filing the re-
turn of the partnership; or
(ii) The expiration of any extension of
time to file granted under §1.6081–5(a);
and
(3) File the application with the Internal
Revenue Service office designated in the
application’s instructions.
(c)Payment of section 7519 amount.
An automatic extension of time for fil-
ing a partnership return of income granted
under paragraph (a) of this section does
not extend the time for payment of any
amount due under section 7519, relating to
required payments for entities electing not
to have a required taxable year.
(d)Section 444 election.Anautomatic
extension of time for filing a partnership
return of income will run concurrently
with any extension of time for filing a
return allowed because of section 444,
relating to the election of a taxable year
other than a required taxable year.
(e)Effect of extension on partner.An
automatic extension of time for filing a
partnership return of income under this
section does not extend the time for filing a
partner’s income tax return or the time for
the payment of any tax due on a partner’s
income tax return.
(f)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the partnership a notice of termination
at least 10 days prior to the termination
date designated in such notice. The Com-
missioner must mail the notice of termi-
nation to the address shown on the Form
7004 or to the partnership’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(g)Penalties. See section 6698 for fail-
ure to file a partnership return.
(h)Special rule for applications for
extensions of time to file returns due on
or after July 1, 2008 and before January
1, 2009. A partnership required to file
Form 1065,“U.S. Return of Partnership
Income,” or Form 8804,“Annual Return
for Partnership Withholding Tax (Section
1446),”on or after July 1, 2008 and before
January 1, 2009, will be allowed an auto-
matic 6-month extension of time to file the
return after the date prescribed for filing
the return if the partnership files an ap-
plication under this section in accordance
with paragraph (b) of this section.
(i)Effective/applicability dates.This
section applies to applications for an auto-
matic extension of time to file the partner-
ship returns listed in paragraph (a) of this
section filed on or after July 1, 2008.
(j)
Expiration date. The applicability of
this section expires on or before June 30,
2011.
Par. 5. Section 1.6081–3 is amended by
revising paragraphs (a)(1) and (4) and (e)
to read as follows:
§1.6081–3 Automatic extension of time
for filing corporation income tax returns.
(a) * * *
(1) An application must be submitted
on Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner.
*****
(4) The application must include a state-
ment listing the name and address of each
member of the affiliated group if the af-
filiated group will file a consolidated re-
turn. Upon the timely filing of Form 7004,
the 6-month extension of time to file shall
be considered as granted to the affiliated
group for the filing of its consolidated re-
2008–33 I.R.B.333August 18, 2008

turn or for the filing of each member’s sep-
arate return.
*****
(e)Effective/applicability dates.This
section applies to requests for extension of
time to file corporation income tax returns
filed after July 1, 2008.
§1.6081–3T [Removed]
Par. 6. Section 1.6081–3T is removed.
Par. 7. Section 1.6081–4 is added to
read as follows:
§1.6081–4 Automatic extension of time
for filing individual income tax return.
(a)In general. An individual who is re-
quired to file an individual income tax re-
turn will be allowed an automatic 6-month
extension of time to file the return after the
date prescribed for filing the return if the
individual files an application under this
section in accordance with paragraph (b)
of this section. In the case of an individ-
ual described in §1.6081–5(a)(5) or (6), the
automatic 6-month extension will run con-
currently with the extension of time to file
granted pursuant to §1.6081–5.
(b)Requirements. To satisfy this para-
graph (b), an individual must—
(1) Submit a complete application on
Form 4868,“Application for Automatic
Extension of Time To File U.S. Individual
Income Tax Return,”or in any other man-
ner prescribed by the Commissioner;
(2) File the application on or before the
later of—
(i) The date prescribed for filing the re-
turn; or
(ii) The expiration of any extension of
time to file granted pursuant to §1.6081–5;
(3) File the application with the Internal
Revenue Service office designated in the
application’s instructions; and
(4) Show the full amount properly esti-
mated as tax for the taxable year.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the individual a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commis-
sioner must mail the notice of termination
to the address shown on the Form 4868 or
to the individual’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(e)Penalties. See section 6651 for fail-
uretofileanindividualincometaxre-
turn or failure to pay the amount shown
astaxonthereturn. Inparticular,see
§301.6651–1(c)(3) of this chapter (relat-
ing to a presumption of reasonable cause
in certain circumstances involving an au-
tomatic extension of time for filing an in-
dividual income tax return).
(f)Effective/applicability dates.This
section is applicable for applications for an
automatic extension of time to file an indi-
vidual income tax return filed after July 1,
2008.
§1.6081–4T [Removed]
Par. 8. Section 1.6081–4T is removed.
Par. 9. Section 1.6081–5 is amended by
revising paragraphs (a), (b), and (f) to read
as follows:
§1.6081–5 Extensions of time in the case
of certain partnerships, corporations, and
U.S. citizens and residents.
(a) An extension of time for filing re-
turns of income and for paying any tax
shown on the return is hereby granted to
and including the fifteenth day of the sixth
month following the close of the taxable
year in the case of—
(1) Partnerships which are required un-
der section 6072(a) to file returns on the
fifteenth day of the fourth month follow-
ing the close of the taxable year of the part-
nership, and which keep their records and
books of account outside the United States
andPuertoRico;
(2) Domestic corporations which trans-
act their business and keep their records
and books of account outside the United
States and Puerto Rico;
(3) Foreign corporations which main-
tain an office or place of business within
the United States;
(4) Domestic corporations whose prin-
cipal income is from sources within the
possessions of the United States;
(5) United States citizens or residents
whose tax homes and abodes, in a real and
substantial sense, are outside the United
States and Puerto Rico; and
(6) United States citizens and residents
in military or naval service on duty, includ-
ing non-permanent or short term duty, out-
side the United States and Puerto Rico.
(b) In order to qualify for the extension
under this section—
(1) A statement must be attached to the
return showing that the person for whom
the return is made is a person described in
paragraph (a) of this section; or
(2) If a person described in paragraph
(a) of this section requests additional time
to file, the person must request the exten-
sion on or before the fifteenth day of the
sixth month following the close of the tax-
able year and check the appropriate box
on Form 4868,“Application for Automatic
Extension of Time To File U.S. Individual
Income Tax Return,”or Form 7004,“Ap-
plication for Automatic Extension of Time
To File Certain Business Income Tax, In-
formation, and Other Returns,”whichever
is applicable, or in any other manner pre-
scribed by the Commissioner.
*****
(f)Effective/applicability date.This
section is applicable for returns of income
due after July 1, 2008.
§1.6081–5T [Removed]
Par. 10. Section 1.6081–5T is removed.
Par. 11. Section 1.6081–6T is revised
to read as follows:
§1.6081–6T Automatic extension of time
to file estate or trust income tax return
(temporary).
(a)In general. (1) Except as provided
in paragraph (g) of this section, an estate or
trustrequiredtofileanincometaxreturn
on Form 1041,“U.S. Income Tax Return
for Estates and Trusts,”will be allowed
an automatic 5-month extension of time to
file the return after the date prescribed for
filing the return if the estate or trust files
an application under this section in accor-
dance with paragraph (b) of this section.
No additional extension will be allowed
pursuant to §1.6081–1(b) beyond the auto-
matic 5-month extension provided by this
section.
(2) An estate or trust required to file
an income tax return on Form 1041–N,
“U.S. Income Tax Return for Electing
Alaska Native Settlement Trusts,”or Form
1041–QFT,“U.S. Income Tax Return for
August 18, 20083342008–33 I.R.B.

Qualified Funeral Trusts,”for any taxable
year will be allowed an automatic 6-month
extension of time to file the return after the
date prescribed for filing the return if the
estate or trust files an application under
this section in accordance with paragraph
(b) of this section.
(b)Requirements. To satisfy this para-
graph (b), an estate or trust must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Show the amount properly esti-
mated as tax for the estate or trust for the
taxable year.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Effect of extension on beneficiary.
An automatic extension of time to file an
estate or trust income tax return under this
section will not extend the time for filing
the income tax return of a beneficiary of
theestateortrustorthetimeforthepay-
ment of any tax due on the beneficiary’s
income tax return.
(e)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
totheestateortrustanoticeoftermina-
tion at least 10 days prior to the termina-
tion date designated in such notice. The
Commissioner must mail the notice of ter-
mination to the address shown on the Form
7004 or to the estate or trust’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(f)Penalties. See section 6651 for fail-
ure to file an estate or trust income tax re-
turn or failure to pay the amount shown as
taxonthereturn.
(g)Special rule for applications for ex-
tensions of time to file returns due on or
after July 1, 2008 and before January 1,
2009. An estate or trust required to file an
income tax return on Form 1041, “U.S. In-
come Tax Return for Estates and Trusts,”
on or after July 1, 2008 and before Jan-
uary 1, 2009, will be allowed an automatic
6-month extension of time to file the re-
turn after the date prescribed for filing the
return if the estate or trust files an applica-
tion under this section in accordance with
paragraph (b) of this section.
(h)Effective/applicability dates.This
section applies to applications for an au-
tomatic extension of time to file an estate
or trust income tax return filed on or after
July 1, 2008.
(i)Expiration date. The applicability of
this section expires on or before June 30,
2011.
Par. 12. Section 1.6081–7 is added to
read as follows:
§1.6081–7 Automatic extension of time
to file Real Estate Mortgage Investment
Conduit (REMIC) income tax return.
(a)In general. A Real Estate Mortgage
Investment Conduit (REMIC) required to
file an income tax return on Form 1066,
“U.S. Real Estate Mortgage Investment
Conduit (REMIC) Income Tax Return,”
or Form 8831,“Excise Taxes on Excess
Inclusions of REMIC Residual Interests,”
for any taxable year will be allowed an
automatic 6-month extension of time to
file the return after the date prescribed for
filing the return if the REMIC files an ap-
plication under this section in accordance
with paragraph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), a REMIC must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Show the full amount properly esti-
mated as tax for the REMIC for the taxable
year.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Effect of extension on residual or
regular interest holders. An automatic ex-
tension of time to file a REMIC income
tax return under this section will not extend
thetimeforfilingtheincometaxreturnof
a residual or regular interest holder of the
REMIC or the time for the payment of any
tax due on the residual or regular interest
holder’s income tax return. An automatic
extension will also not extend the time for
payment of any excise tax on excess inclu-
sions of REMIC residual interests.
(e)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
totheREMICanoticeofterminationat
least 10 days prior to the termination date
designated in such notice. The Commis-
sioner must mail the notice of termination
to the address shown on the Form 7004 or
to the REMIC’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(f)Penalties. See sections 6698 and
6651 for failure to file a REMIC income
tax return or failure to pay an amount
shown as tax on the return.
(g)Effective/applicability dates.This
section applies to applications for an auto-
matic extension of time to file REMIC in-
come and excise tax returns listed in para-
graph (a) of this section filed after July 1,
2008.
§1.6081–7T [Removed]
Par. 13. Section 1.6081–7T is removed.
Par. 14. Section 1.6081–10 is added to
read as follows:
§1.6081–10 Automatic extension of time
to file withholding tax return for U.S.
source income of foreign persons.
(a)In general. A withholding agent
or intermediary required to file a return
on Form 1042,“Annual Withholding Tax
Return for U.S. Source Income of Foreign
Persons,”for any taxable year will be al-
lowed an automatic 6-month extension of
time to file the return after the date pre-
scribed for filing the return if the withhold-
ing agent or intermediary files an applica-
tion under this section in accordance with
paragraph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), a withholding agent or interme-
diary must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
2008–33 I.R.B.335August 18, 2008

Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the withholding agent or intermediary
a notice of termination at least 10 days
prior to the termination date designated in
such notice. The Commissioner must mail
the notice of termination to the address
shown on the Form 7004 or to the with-
holding agent or intermediary’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e)Penalties. See section 6651 for fail-
uretofileareturnorfailuretopayan
amount shown as tax on the return.
(f)Effective/applicability dates.This
section is applicable for applications for
an automatic extension of time to file the
withholding tax return for U.S. source in-
come of foreign persons return filed after
July 1, 2008.
§1.6081–10T [Removed]
Par. 15. Section 1.6081–10T is re-
moved.
Par. 16. Section 1.6081–11 is added to
read as follows:
§1.6081–11 Automatic extension of time
for filing certain employee plan returns.
(a)In general. An administrator or
sponsor of an employee benefit plan re-
quired to file a return under the provisions
of chapter 61 or the regulations under that
chapter on Form 5500 (series),“Annual
Return/ReportofEmployeeBenefitPlan,”
will be allowed an automatic extension of
time to file the return until the 15th day
of the third month following the date pre-
scribed for filing the return if the adminis-
trator or sponsor files an application under
this section in accordance with paragraph
(b)ofthissection.
(b)Requirements. To satisfy this para-
graph (b), an administrator or sponsor
must—
(1) Submit a complete application on
Form 5558,“Application for Extension of
Time To File Certain Employee Plan Re-
turns,”or in any other manner as may be
prescribed by the Commissioner; and
(2) File the application with the Internal
Revenue Service office designated in the
application’s instructions on or before the
date prescribed for filing the information
return.
(c)Termination of automatic extension.
The Commissioner may terminate an auto-
matic extension at any time by mailing to
the administrator or sponsor a notice of ter-
mination at least 10 days prior to the termi-
nation date designated in such notice. The
Commissioner must mail the notice of ter-
mination to the address shown on the Form
5558 or to the administrator or sponsor’s
last known address. For further guidance
regarding the definition of last known ad-
dress, see §301.6212–2 of this chapter.
(d)Penalties. See sections 6652, 6692,
and the Employee Retirement Income Se-
curity Act of 1974 for penalties for failure
to file a timely and complete Form 5500.
(e)Effective/applicability dates.This
section is applicable for applications for an
automatic extension of time to file Forms
5500 for plan years ending after July 1,
2008.
§1.6081–11T [Removed]
Par. 17. Section 1.6081–11T is re-
moved.
PART 25—GIFT TAX; GIFTS MADE
AFTER DECEMBER 31, 1954
Par. 18. The authority citation for part
25 is amended by removing the entry for
§25.6081–1T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 25.6081–1 also issued under
the authority of 26 U.S.C. 6081(a).
Par. 19. Section 25.6081–1 is added to
read as follows:
§25.6081–1 Automatic extension of time
for filing gift tax returns.
(a)In general.Under section
6075(b)(2), an automatic six-month exten-
sion of time granted to a donor to file the
donor’s return of income under §1.6081–4
of this chapter shall be deemed also to be
a six-month extension of time granted to
fileareturnonForm709,“United States
Gift (and Generation-Skipping Transfer)
Tax Return.”If a donor does not obtain
an extension of time to file the donor’s
return of income under §1.6081–4 of this
chapter, the donor will be allowed an au-
tomatic 6-month extension of time to file
Form 709 after the date prescribed for fil-
ing if the donor files an application under
this section in accordance with paragraph
(b) of this section. In the case of an in-
dividual described in §1.6081–5(a)(5) or
(6) of this chapter, the automatic 6-month
extension of time to file Form 709 will run
concurrently with the extension of time to
file granted pursuant to §1.6081–5 of this
chapter.
(b)Requirements. To satisfy this para-
graph (b), a donor must—
(1) Submit a complete application
on Form 8892,“Application for Auto-
matic Extension of Time To File Form 709
and/or Payment of Gift/Generation-Skip-
ping Transfer Tax,”or in any other manner
prescribed by the Commissioner;
(2) File the application on or before the
later of—
(i) The date prescribed for filing the re-
turn; or
(ii) The expiration of any extension of
time to file granted pursuant to §1.6081–5
of this chapter; and
(3) File the application with the Internal
Revenue Service office designated in the
application’s instructions.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an ex-
tension at any time by mailing to the donor
a notice of termination at least 10 days
prior to the termination date designated in
such notice. The Commissioner must mail
the notice of termination to the address
shown on the Form 8892, or to the donor’s
last known address. For further guidance
August 18, 20083362008–33 I.R.B.

regarding the definition of last known ad-
dress, see §301.6212–2 of this chapter.
(e)Penalties. See section 6651 for fail-
uretofileagifttaxreturnorfailuretopay
the amount shown as tax on the return.
(f)Effective/applicability dates.This
section is applicable for applications for an
extension of time to file Form 709 filed
after July 1, 2008.
§25.6081–1T [Removed]
Par. 20. Section 25.6081–1T is re-
moved.
PART 26—GENERATION-SKIPPING
TRANSFER TAX REGULATIONS
UNDER THE TAX REFORM ACT OF
1986
Par. 21. The authority citation for part
26isamendedbyremovingtheentryfor
§26.6081–1T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 and
26U.S.C.2663***
Section 26.6081–1 also issued under
the authority of 26 U.S.C. 6081(a).
***
Par. 22. Section 26.6081–1 is added to
read as follows:
§26.6081–1 Automatic extension of time
for filing generation-skipping transfer tax
returns.
(a)In general. A skip person dis-
tributee required to file a return on Form
706–GS(D),“Generation-Skipping Trans-
fer Tax Return For Distributions,”or a
trusteerequiredtofileareturnonForm
706–GS(T), “Generation-Skipping Trans-
fer Tax Return For Terminations,” will be
allowed an automatic 6-month extension
of time to file the return after the date
prescribed for filing if the skip person
distributee or trustee files an application
under this section in accordance with para-
graph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), a skip person distributee or
trustee must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
thedateprescribedforpayment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the skip person distributee or trustee
a notice of termination at least 10 days
prior to the termination date designated in
such notice. The Commissioner must mail
the notice of termination to the address
shown on the Form 7004 or to the skip
person distributee or trustee’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e)Penalties. See section 6651 for fail-
ure to file a generation-skipping transfer
tax return or failure to pay the amount
shown as tax on the return.
(f)Effective/applicability dates.This
section is applicable for applications for an
automatic extension of time to file a gener-
ation-skipping transfer tax return filed af-
ter July 1, 2008.
§26.6081–1T [Removed]
Par. 23. Section 26.6081–1T is re-
moved.
PART 53—FOUNDATION AND
SIMILAR EXCISE TAXES
Par. 24. The authority citation for part
53 is amended by removing the entry for
§53.6081–1T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 53.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 25. Section 53.6081–1 is added to
read as follows:
§53.6081–1 Automatic extension of time
for filing the return to report taxes due
under section 4951 for self-dealing with a
nuclear decommissioning fund.
(a)In general. A “disqualified per-
son” for purposes of section 4951(e)(4)
who engaged in self-dealing with a Nu-
clear Decommissioning Fund, and must
report tax due under section 4951 on Form
1120–ND,“Return for Nuclear Decom-
missioning Funds and Certain Related
Persons,”will be allowed an automatic
6-month extension of time to file the re-
turn after the date prescribed for filing the
return if the disqualified person files an
application under this section in accor-
dance with paragraph (b) of this section.
For guidance on requesting an extension
of time to file Form 1120–ND for pur-
poses of reporting contributions received,
income earned, administrative expenses
of operating the fund, and the tax on mod-
ified gross income, see §1.6081–3 of this
chapter.
(b)Requirements. To satisfy this para-
graph (b), a disqualified person must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the disqualified person a notice of ter-
mination at least 10 days prior to the ter-
mination date designated in such notice.
The Commissioner must mail the notice of
termination to the address shown on the
Form 7004 or to the disqualified person’s
last known address. For further guidance
regarding the definition of last known ad-
dress, see §301.6212–2 of this chapter.
2008–33 I.R.B.337August 18, 2008

(e)Penalties. See section 6651 for fail-
ure to file or failure to pay the amount
shown as tax on the return.
(f)Effective/applicability dates.This
section is applicable for applications for an
automatic extension of time to file a re-
turn to report taxes due under section 4951
for self-dealing with a Nuclear Decommis-
sioning Fund filed after July 1, 2008.
§53.6081–1T [Removed]
Par. 26. Section 53.6081–1T is re-
moved.
PART 55—EXCISE TAX ON REAL
ESTATE INVESTMENT TRUSTS
AND REGULATED INVESTMENT
COMPANIES
Par. 27. The authority citation is
amended by removing the entry for
§55.6081–1T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 6001, 6011, 6071,
6091,and7805***
Section 55.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 28. Section 55.6081–1 is added to
read as follows:
§55.6081–1 Automatic extension of time
for filing a return due under Chapter 44.
(a)In general. A Real Estate Invest-
ment Trust (REIT) required to file a return
on Form 8612,“Return of Excise Tax on
Undistributed Income of Real Estate In-
vestment Trusts,”or a Regulated Invest-
mentCompany(RIC)requiredtofileare-
turn on Form 8613,“Return of Excise Tax
on Undistributed Income of Regulated In-
vestment Companies,”will be allowed an
automatic 6-month extension of time to
file the return after the date prescribed for
filing the return if the REIT or RIC files
an application under this section in accor-
dance with paragraph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), a REIT or RIC must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
thedateprescribedforpayment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the REIT or RIC a notice of termina-
tion at least 10 days prior to the termina-
tion date designated in such notice. The
Commissioner must mail the notice of ter-
mination to the address shown on the Form
7004 or to the REIT or RIC’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e)Penalties. See section 6651 for fail-
ure to file or failure to pay the amount
shown as tax on the return.
(f)Effective/applicable dates. This sec-
tion is applicable for applications for an
automatic extension of time to file a re-
turn due under chapter 44, filed after July
1, 2008.
§55.6081–1T [Removed]
Par. 29. Section 55.6081–1T is re-
moved.
PART 156—EXCISE TAX ON
GREENMAIL
Par. 30. The authority citation is
amended by removing the entry for
§156.6081–1T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 6001, 6011, 6061,
6071, 6091, 6161, and 7805 * * *
Section 156.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 31. Section 156.6081–1 is added
to read as follows:
§156.6081–1 Automatic extension of time
for filing a return due under chapter 54.
(a)In general. A taxpayer required to
file a return on Form 8725,“Excise Tax on
Greenmail,”will be allowed an automatic
6-month extension of time to file the re-
turn after the date prescribed for filing the
return if the taxpayer files an application
under this section in accordance with para-
graph (b) of this section.
(b)Requirements
. To satisfy this para-
graph (b), a taxpayer must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
thedateprescribedforpayment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the taxpayer a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commis-
sioner must mail the notice of termination
to the address shown on the Form 7004 or
to the taxpayer’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(e)Penalties. See section 6651 for fail-
ure to file or failure to pay the amount
shown as tax on the return.
(f)Effective/applicable dates. This sec-
tion is applicable for applications for an
automatic extension of time to file a re-
turn due under chapter 54, filed after July
1, 2008.
§156.6081–1T [Removed]
Par. 32. Section 156.6081–1T is re-
moved.
PART 157— EXCISE TAX ON
STRUCTURED SETTLEMENT
FACTORING TRANSACTIONS
Par. 33. The authority citation is
amended by removing the entry for
§157.6081–1T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
August 18, 20083382008–33 I.R.B.

Section 157.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 34. Section 157.6081–1 is added
to read as follows:
§157.6081–1 Automatic extension of time
for filing a return due under chapter 55.
(a)In general. A taxpayer required
to file a return on Form 8876,“Excise
Tax on Structured Settlement Factoring
Transactions,”will be allowed an auto-
matic 6-month extension of time to file the
return after the date prescribed for filing
the return if the taxpayer files an applica-
tion under this section in accordance with
paragraph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), the taxpayer must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the taxpayer a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commis-
sioner must mail the notice of termination
to the address shown on the Form 7004 or
to the taxpayer’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(e)Penalties. See section 6651 for fail-
ure to file or failure to pay the amount
shown as tax on the return.
(f)Effective/applicability dates.This
section is applicable for applications for an
automatic extension of time to file a return
due under chapter 55, filed after July 1,
2008.
§157.6081–1T [Removed]
Par. 35. Section 157.6081–1T is re-
moved.
PART 301—PROCEDURE AND
ADMINISTRATION
Par. 36. The authority citation is
amended by removing the entry for
§301.6081–2T and adding an entry in nu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 301.6081–2 also issued under
26 U.S.C. 6081(a). * * *
Par. 37. Section 301.6081–2 is added
to read as follows:
§301.6081–2 Automatic extension of
time for filing an information return with
respect to certain foreign trusts.
(a)In general.Atrustrequiredtofile
a return on Form 3520–A,“Annual In-
formation Return of Foreign Trust With a
U.S. Owner,”will be allowed an automatic
6-month extension of time to file the re-
turn after the date prescribed for filing the
return if the trust files an application under
this section in accordance with paragraph
(b)ofthissection.
(b)Requirements. To satisfy this para-
graph (b), a trust must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner; and
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions.
(c)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
to the trust a notice of termination at least
10 days prior to the termination date des-
ignated in such notice. The Commissioner
must mail the notice of termination to the
address shown on the Form 7004 or to
the trust’s last known address. For further
guidance regarding the definition of last
known address, see §301.6212–2 of this
chapter.
(d)Penalties. See section 6677 for fail-
ure to file information returns with respect
to certain foreign trusts.
(e)Effective/applicability dates.This
section is applicable for applications for
an automatic extension of time to file an
information return with respect to certain
foreign trusts listed in paragraph (a) of this
section filed after July 1, 2008.
§301.6081–2T [Removed]
Par. 38. Section 301.6081–2T is re-
moved.
LindaE.Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved June 24, 2008.
Eric Solomon,
Assistant Secretary of
theTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on June 30, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 1, 2008, 73 F.R. 37362)
2008–33 I.R.B.339August 18, 2008

Part III. Administrative, Procedural, and Miscellaneous
Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications 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. 2008–36
TABLE OF CONTENTS
Part 1 General Information
SECTION 1.1 — OVERVIEW OF REVENUE PROCEDURE 2008-36...................................................... 341
SECTION 1.2 — DEFINITIONS..................................................................................... 343
SECTION 1.3 — GENERAL REQUIREMENTS FOR ACCEPTABLE SUBSTITUTE FORMS 1096, 1098,
1099, 5498, W-2G, AND 1042-S
........................................................................... 344
Part 2 Specifications for SubstituteForms 1096 and Copies A of Forms 1098, 1099, and 5498 (All Filed with the IRS)
SECTION 2.1 — SPECIFICATIONS.................................................................................. 346
SECTION 2.2 — INSTRUCTIONS FOR PREPARINGPAPER FORMS THAT WILL BE FILED WITH THE
IRS
.................................................................................................. 349
Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
SECTION 3.1 — GENERAL......................................................................................... 351
SECTION 3.2 — SPECIFICATIONS FOR COPY A OF FORM W-2G..................................................... 351
Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
SECTION 4.1 — SPECIFICATIONS.................................................................................. 352
SECTION 4.2 — COMPOSITE STATEMENTS........................................................................ 354
SECTION 4.3 — REQUIRED LEGENDS.............................................................................. 355
SECTION 4.4 — MISCELLANEOUS INSTRUCTIONS FOR COPIES B, C, D, 1, AND 2..................................... 357
SECTION 4.5 — ELECTRONIC DELIVERY OF FORM 1099 AND FORM 5498 PAYEE STATEMENTS....................... 358
Part 5 Additional Instructions for Substitute F
orms 1098, 1099, 5498, W-2G, and 1042-S
SECTION 5.1 — PAPER SUBSTITUTES FOR FORM 1042-S............................................................ 359
SECTION 5.2 — OMB REQUIREMENTS FOR ALL FORMS IN THIS REVENUE PROCEDURE............................ 361
SECTION 5.3 — REPRODUCIBLE COPIES OF FORMS............................................................... 362
SECTION 5.4 — EFFECT ON OTHER REVENUE PROCEDURES....................................................... 362
Part 6 Exhibits
SECTION 6.1 — EXHIBITS OF FORMS IN THE REVENUE PROCEDURE............................................... 362
August 18, 20083402008–33 I.R.B.

Part 1
General Information
Section 1.1 — Overview of Revenue Procedure 2008-36
1.1.1 PurposeThe purpose of this revenue procedure is to set forth the 2008 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-Q
Payments 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
2008–33 I.R.B.341August 18, 2008

FormTitle
5498
IRA Contribution Information
5498-ESA
Coverdell ESA Contribution Information
5498-SA
HSA, 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 electronically 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
electronically.
Although not required, small volume filers (fewer than 250 returns during a calendar year)
may file the forms electronically. See the legal requirements for filing information returns (and
providing a copy to a payee) in the 2008 General Instructions for Forms 1099, 1098, 5498, and
W-2G and the 2008 Instructions for Form 1042-S. In addition, see the most recent revision of
Publication 1220,Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically.
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, call 304-267-3367 (not toll-free).
•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:
•New email address.The Substitute Forms Unit email address has changed to
S
ubstituteforms@irs.govinstead of*taxforms@irs.gov.
•Address change.The room number in the address of the Substitute Forms Unit has changed
to Room 6526.
•Sections reversed.OldSections 1.2 and 1.3of Part 1 have been reversed to show a more
logical sequence.
August 18, 20083422008–33 I.R.B.

•Logos, slogans, and advertising.The IRS received questions concerning whether substitute
payee statements containing logos, slogans,or advertising were valid payee statements.
The IRS originally anticipated responding to these questions by revising the regulations.
However, it has been determined that it is not necessary to amend the regulations. Instead,
guidance is being provided in this revenue procedure. See newSection 1.3.2of Part 1.
•Where to file.AllinformationreturnsfiledonpaperwillbefiledwithonlytwoInternal
Revenue Service Centers: Austin, TX, and Kansas City, MO. Do not file Form 1098-C at
the Internal Revenue Service Center at Ogden, UT, after December 31, 2007. See Part D,
page 4, of the General Instructions for Forms 1099, 1098, 5498, and W-2G and Form 1096,
Annual Summary and Transmittal of U.S. Information Returns.
•Magnetic media filing no longer acceptable.All references to magnetic media have been
removed from Publication 1179 and from all forms to which the publication refer. Enter-
prise Computing Center–Martinsburg (ECC-MTB) will no longer accept tape cartridges
for returns filed after December 1, 2008. After that date, electronic filing will be the only
acceptable method for filing returns with ECC-MTB. See Part F, page 5, of the General
Instructions for Forms 1099, 1098, 5498, and W-2G.
•OCR Specifications.Additional OCR specifications were added toSection 2.1.5of Part 2.
•Form 1099-CAP.We have removed the box 6 checkbox from Form 1099-CAP. Under Reg-
ulations section 1.367(a)-3, nonrecognition of losses is required for all reportable transac-
tions from corporate inversions, making the checkbox unnecessary.
•Form 1099-DIV.Box 7 may be blank as RICs no longer have to report this information to
recipients.
•Form 1099-R.These changes were made to the Guide to Distribution Codes. 1) For Distri-
bution Code 1, reference to the qualified reservist distribution under section 72(t)(2)(G) has
been deleted due to expiration of the provision. 2) An exception was added to Distribution
Code 2 for distributions that are permissible withdrawals under an eligible automatic con-
tribution arrangement under section 414(w). 3) New Distribution Code H, Direct rollover
of a designated Roth account distribution to aRoth IRA, has been added. 4) Distribution
Codes B and D are a valid combination for 2008.
•Form 1042-S.The boxes on Form 1042-S have been changed and reconfigured for 2008.
The major changes are to 1) Boxes 7 through 9. These boxes are used to show the amount
withheld, the amount withheld by other withholding agents, and the total amount of tax
withheld. 2) Box 15. This box is used to show the recipient’s foreign tax identifying num-
ber, if any. 3) Box 22. This box is used to show the recipient’s account number (optional).
•Editorial changes.We made editorial changes. Redundancies were eliminated as much as
possible.
Section 1.2 — Definitions
1.2.1 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 1.3.4.
1.2.2 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.
2008–33 I.R.B.343August 18, 2008

1.2.3 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.
1.2.4 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.
1.2.5 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.
Section 1.3 — General Requirements for Acceptable Substitute Forms 1096, 1098, 1099, 5498, W-2G,
and 1042-S
1.3.1 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 6526
Washington DC 20224
Note.Allow at least 30 days for the IRS to respond.
You may also contact the Substitute Forms Program via e-mail atS
ubstituteforms@i
rs.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 2008 forms only.
1.3.2 Logos, Slogans, and
Advertisements
The IRS received questions concerning whether substitute payee statements containing lo-
gos, slogans, or advertising were valid payee statements. The IRS originally anticipated re-
sponding to these questions by revising the regulations. However, it has been determined that
it is not necessary to amend the regulations. Instead, guidance is being provided in this revenue
procedure.
In Rev. Proc. 2007-50, 2007-31 I.R.B. 244 (reprinted as Publication 1179, revised 7-2007),
the IRS solicited comments on the inclusion of logos, slogans, or advertising on substitute
payee statements. The IRS did not receive any comments in response to these solicitations.
Some Forms 1098, 1099, 5498, W-2G, and 1042-S that include logos, slogans, and ad-
vertisements (including advertisements for tax preparation software) may be confused with
August 18, 20083442008–33 I.R.B.

questionable forms. A payee may not recognize the importance of the payee statement for tax
reporting purposes due to the use of logos, slogans, and advertisements.Thus, with the ex-
ception of the electronic tax logo (i.e.,the IRSe-filelogo), the IRS has determined that
slogans, advertising, and other logos will not be allowed on Forms 1096, 1098, 1099, 5498,
W-2G, 1042-S, or any payee statements reporting amounts paid during the 2010 calendar
year, and thereafter.The IRSe-filelogo on the IRS official payee copies may be included,
but it is not required, on any of the substitute form copies.
As indicated inSections 1.3.1 and 5.1.3,of this revenue procedure, Forms 1096, 1098, 1099,
5498, W-2G, and 1042-S are subject to annual review and possible change. The prohibition
against including slogans, advertising, and other logos on information returns and payee state-
ments reporting amounts paid during the2010calendar year and thereafter is being announced
at this time to provide advance notice. This revenue procedure will be revised to state other
requirements of the IRS regarding the preparation and use of substitute forms for Forms 1096,
1098, 1099, 5498, W-2G, and 1042-S for amounts paid during the 2010 calendar year, at a fu-
ture date. If you have comments about the prohibition against includingslogans, advertising,
and other logos on information returns and payee statements, send your comments to: Inter-
nal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:T:T:SP, IR 6526, 1111
Constitution Ave., NW, Washington, DC 20224.
1.3.3 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.
Caution:Overuse of proportional fonts may cause you to be subject to penalties a
nd delays
in processing.
1.3.4 Copy B and Copy C
Specifications
Copy B and Copy 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-SA
For Participant
5498-ESA
For Beneficiary
2008–33 I.R.B.345August 18, 2008

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-ESA
For 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.
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
check boxes to the right of the form identifying numbers must be 10-point boxes. The “VOID”
checkbox is in print position 25. The “CORRECTED” check box is in position 33. Measure-
ments are from the left edge of the paper,not including the perforated strip. SeeExhibits E
and 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 A through Zat the end
of this publication.
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.
August 18, 20083462008–33 I.R.B.

• 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 copies must be clearly legible. 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.
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:
2008–33 I.R.B.347August 18, 2008

Important information:The forms produced under these specifications must be guaran-
teed to function properly when processed through High Speed Scan-Optics 9000mm scanners.
Forms require precision spacing, printing, and trimming.
Density readings on the solid J-6983 (red) must be between the ranges of 0.95 to 0.90. The
optimal scanning range is 0.93. Density readings on the solid black must be between the ranges
of 112 to 108. The optimal scanning range is 110.
Note.The readings were taken using an Ex-Rite 500 series densitometer, in Status T with
Obsolute or – paper setting under an Illuminate 5000 Calvin Watt Light. The printing con-
tractor must maintain print contrast specification of ink and densitometer reflectivity reading
throughout entire production run.
•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 Int
ernal Revenue
Attn: SE:W:CAR:MP:
P:B:T
Business Publishin
g–TaxProducts
1111 Constitution A
ve., 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 identical to those on the official IRS form.
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 1099-B, 1099-DIV, 1099-MISC, 1099-R, and 1042-S contain two doc-
uments per page. Form 1098-C is a single page document.
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 A through Zin this publication for the correct form measurements.
These measurements are constant for certainForms 1098, 1099, and 5498. These measure-
ments are shown only once in this publication, on Form 1098(Exhibit B). Exceptions to these
measurements are shown onthe rest of the exhibits.
The depth of the individual trimsize of each form on a page must be 3
2
/3inches, the sam
e
depth as the official form.
Exceptions.The depth of Forms 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 1099-B, 1099-DIV, 1099-MISC, 1099-R,
and 1042-S) of privately printed continuous substitute forms must be perforated at each 11”’
August 18, 20083482008–33 I.R.B.

page depth. No perforations are allowed between the 3
2
/3”forms(5
1
/2” for Forms 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) between the threeforms (two for Forms 1099-B,
1099-DIV, 1099-MISC, or 1099-R).
Note.Perforations are required between all theother individual copies (Copies B and C,
and Copies 1 and 2 for Forms 1099-R and 1099-MISC, and Copy D for Forms 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 2008 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 2008 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) must not be printed on substitute Copy A. Instead, the employer
identification number (EIN) of the forms printer must be entered in the bottom margin on the
face of each individual form of Copy A, or on the bottom margin on the back of each Form
1096.
The Catalog Number (Cat. No.) shown on the 2008 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 Information
The f
orm recipient’s name, streetaddress, city, state, ZIP code, and telephone number (if
requ
ired) should be typed or machine printed inblackinkinthesameformatasshownonthe
offi
cial 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 recipient name that corresponds to the recipient taxpayer identification number (TIN)
shown 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.
2008–33 I.R.B.349August 18, 2008

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 1098, 1099, or 5498 mailed to the IRS. Mail these forms flat in an appropriately
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 2008 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 2008 General Instructions for Forms
1099, 1098, 5498, and W-2G giving a quick guide to which form must be filed to report a
particular payment.
August 18, 20083502008–33 I.R.B.

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 non gloss 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 stripped to 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.
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.
CatalogNumberTheCatalogNumber(Cat.No.)shownonFormW-2Gisusedfor
IRS distribution purposes and need not be printed on any substitute
forms.
2008–33 I.R.B.351August 18, 2008

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:
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, 2008), 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.
August 18, 20083522008–33 I.R.B.

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 non-tax 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) A mutual fund family may state separately on one document (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 eachfund’s dividends 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. 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.
(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.
2008–33 I.R.B.353August 18, 2008

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 reportingon 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 bereported 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.
(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.
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.
August 18, 20083542008–33 I.R.B.

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
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, 3, and 4 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 this mortgage interest or for these points
or because 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.”
2008–33 I.R.B.355August 18, 2008

•Form 1098-C:
Copy B — “In order to take a deduction of more than $500 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 unless
box 7 is checked.”
•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.”
•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.”
August 18, 20083562008–33 I.R.B.

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.”
•Form1099-MISC—Copy1“ForStateTaxDepartment”; Copy B “ForRecipient”; Copy
2 “To be filed with recipient’s state income tax 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.”
2008–33 I.R.B.357August 18, 2008

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 g
uidance 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.
•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.
August 18, 20083582008–33 I.R.B.

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 1-10 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 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
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 ink 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 “AMENDED” and “PRO-RATA BASIS REPORTING” boxes must be printed at the
top center of the form under the title and checked, if applicable.
2008–33 I.R.B.359August 18, 2008

•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 Requirements
PropertySubstitute 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 agents. 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.
August 18, 20083602008–33 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).
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 2008 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.
2008–33 I.R.B.361August 18, 2008

Section 5.3 — Reproducible Copies of Forms
5.3.1 IntroductionYou can order official IRS forms and publications by calling 1-800-TAX-FORM (1-800-
829-3676). Other ways to get federal tax material include:
•The Internet.
•CD.
•GPO Superintendent of Documents Bookstores.
Note.Several IRS forms are provided electronically on the IRS home page and on the IRS
Federal Tax Forms CD, Form 1096 and Copy A of 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 materials from the Internet by visiting the IRS web site at
w
ww.irs.gov.
5.3.3 IRS Federal Tax Forms CDThe IRS also offers an alternative to downloading electronic files and provides current and
prior-year access to tax forms and instructions through itsIRS Federal Tax Forms CD.TheCD,
Pub. 1796,IRS Federal Tax Products CD, will be available for the upcoming filing season.
You may buy the CD 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 2007-50, 2007-31 I.R.B. 244, dated July 30, 2007, which provides rules
and specifications for private printing of 2007 substitute forms and statements 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 that were discussed earlier in this
revenue procedure. The dimensions apply to the actual size forms, 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
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.
August 18, 20083622008–33 I.R.B.

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.
2008–33 I.R.B.363August 18, 2008

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2008–33 I.R.B.389August 18, 2008

Part IV. Items o
fGeneralInterest
Notice of Prop
osed
Rulemaking by
Cross-Refere
nce to
Temporary Re
gulations
andNoticeof
Proposed
Rulemaking
Extension o
f Time for Filing
Returns
REG–115457–08
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary regula-
tions and notice of proposed rulemaking.
SUMMARY: In this issue of the Bulletin,
the IRS is issuing final and temporary
regulations relating to the simplification
of procedures for automatic extensions of
time to file certain returns. These sim-
plified procedures are aimed at reducing
overall taxpayer burden. The text of the
temporary regulations (T.D. 9407) also
serves as the text of these proposed regu-
lations.
DATES: Written or electronic comments
and requests for a public hearing must be
received by September 29, 2008.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–115457–08), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washing-
ton, DC 20044. Submissions may be
hand delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (REG–115457–08),
Courier’s Desk, Internal Revenue Ser-
vice, 1111 Constitution Avenue, NW,
Washington, DC. Alternatively, tax-
payers may submit comments elec-
tronically via the Federal eRulemak-
ing Portal atwww.regulations.gov(IRS
REG–115457–08).
FOR F
URTHER INFORMATION
CONT
ACT: Concerning the proposed
reg
ulations, Matthew P. Howard, (202)
622
–4910; concerning submissions of
com
ments and requests for a public
hearing, Oluw
afunmilayo Taylor (202)
622–7180 (not
toll-free numbers).
SUPPLEMENTAR
Y INFORMATION:
Background an
d Explanation of
Provisions
Partnerships
, Trusts, and Estates
Final and temp
orary regulations in this
issue of the Bu
lletin amend 26 CFR part 1
relating to s
ection 6081. The text of the
temporary re
gulations also serves as the
text of these
proposed regulations. The
preamble to t
he temporary regulations ex-
plains the a
mendments. The temporary
regulation
s allow certain pass-through en-
tities (mos
t partnerships, estates, and cer-
tain trusts
)toobtainanautomaticfive-
month exten
sion of time to file certain
returns if
an application is submitted on
Form 7004,
“Application for Automatic
Extension
of Time To File Certain Business
Income Tax
, Information, and Other Re-
turns.”
In a previo
us notice of proposed rule-
making by
cross-reference to tempo-
rary regu
lations, it was proposed that
pass-thr
ough entities be allowed to obtain
an automa
tic six-month extension of time
to file. I
n response to comments received
regardi
ng the automatic six-month ex-
tension
of time to file, and in an attempt
to allev
iate overall taxpayer burden, the
Treasur
y Department and IRS have deter-
mined th
at the automatic extension period
for cer
tain pass-through entities should
be five
months. As a result, a majority
of taxp
ayers with ownership interests in
these p
ass-through entities will receive,
in a tim
ely manner, information returns
from t
he entities that they need in order
to com
plete their own income tax returns
befor
e those returns are due. For exam-
ple, a
n individual income taxpayer with
asix-
month extension of time to October
15
th
to file the Form 1040,“U.S. Individ-
ual I
ncome Tax Return”will now receive
aSch
edule K–1,“Partner’s Share of In-
come
, Deductions, Credits, etc.”from a
part
nership in which the taxpayer holds an
inte
rest shortly after the partnership files
its
Form 1065,“U.S. Return of Partner-
shi
pIncome”on its extended due date of
Sep
tember 15
th
.
Although the T
reasury Department
and IRS are att
empting to alleviate over-
all taxpayer b
urden, because the au-
tomatic exten
sion period for certain
pass-through
entities will now be five
months, comm
ents are requested on
whether a fiv
e-month extension of time to
file for thes
e pass-through entities might
increase ove
rall taxpayer burden. Please
follow the i
nstructions in the “Comments
and Request
s for a Public Hearing” por-
tion of this
preamble.
Pension Excise Taxes
This notice of proposed rulemaking
also proposes to amend 26 CFR part 54.
This amendment would allow filers of
Form 8928,“Return of Certain Excise
Taxes Under Chapter 43 of the Internal
Revenue Code,”to obtain an automatic
six-month extension of time to file the
return after the date prescribed for filing
the return.
Special A
nalyses
It has been determined that this notice
of proposed rulemaking is not a signifi-
cant regulatory action as defined in Exec-
utive Order 12866. Therefore, a regula-
tory assessment is not required. It also has
been determined that section 553(b) of the
Administrative Procedure Act (5 U.S.C.
chapter 5) does not apply to these regu-
lations. Although these regulations refer-
ence forms that are approved under the Pa-
perwork Reduction Act (44 U.S.C. chapter
35), the regulations themselves do not im-
pose a collection of information on small
entities. Therefore the Regulatory Flexi-
bility Act (5 U.S.C. chapter 6) does not ap-
ply. Pursuant to section 7805(f) of the In-
ternal Revenue Code, this regulation has
been submitted to the Chief Counsel for
Advocacy of the Small Business Admin-
istration for comment on its impact.
Comments and Requests for a Public
Hearing
Befo
re these proposed regulations are
adop
ted as final regulations, consideration
will
be given to any written (a signed orig-
inal
and eight (8) copies) and electronic
com
ments that are submitted timely to the
August 18, 20083902008–33 I.R.B.

IRS. The IRS and Treasury Department
specifically request comments on the clar-
ity of the proposed regulations and how
they can be made easier to understand. All
comments will be available for public in-
spection and copying. A public hearing
will be scheduled if requested in writing
by any person that timely submits com-
ments. If a public hearing is scheduled, no-
tice of the date, time, and place for the pub-
lic hearing will be published in theFederal
Register.
Drafting Information
The principal author of these regula-
tions is Matthew P. Howard of the Office
of the Associate Chief Counsel (Procedure
and Administration).
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR parts 1 and 54, are
proposed to be amended to read as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6081–2 is added to
read as follows:
§1.6081–2 Automatic extension of time to
file certain returns filed by partnerships.
[The text of proposed §1.6081–2 is the
same as the text of §1.6081–2T(a) through
(i) published elsewhere in this issue of the
Bulletin].
Par. 3. Section 1.6081–6 is added to
read as follows:
§1.6081–6 Automatic extension of time to
file estate or trust income tax return.
[The text of proposed §1.6081–6 is the
same as the text of §1.6081–6T(a) through
(h) published elsewhere in this issue of the
Bulletin].
PART 54—PENSION EXCISE TAXES
Par. 4. The authority citation for part
54isamendedbyaddinganentryinnu-
merical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 54.6081–1 also issued under
authority of 26 U.S.C. 6081(a).
Par. 5. Section 54.6081–1 is added to
read as follows:
§54.6081–1 Automatic extension of time
for filing returns for certain excise taxes
under Chapter 43.
(a)In general. An employer, other per-
son or health plan that is required to file
a return on Form 8928,“Return of Cer-
tain Excise Taxes Under Chapter 43 of the
Internal Revenue Code,”will be allowed
an automatic 6-month extension of time to
file the return after the date prescribed for
filing the return if the employer, other per-
son or health plan files an application un-
der this section in accordance with para-
graph (b) of this section.
(b)Requirements. To satisfy this para-
graph (b), an employer, other person or
health plan must—
(1) Submit a complete application on
Form 7004,“Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Re-
turns,”or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office desig-
nated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
thedateprescribedforpayment.
(c)No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d)Termination of automatic extension.
The Commissioner may terminate an au-
tomatic extension at any time by mailing
totheestateortrustanoticeoftermina-
tion at least 10 days prior to the termina-
tion date designated in such notice. The
Commissioner must mail the notice of ter-
mination to the address shown on the Form
7004 or to the estate or trust’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e)Penalties. See section 6651 for fail-
ure to file a pension excise tax return or
failure to pay the amount shown as tax on
the return.
(f)Effective/applicability date.This
section is applicable for applications for an
automatic extension of time to file a return
due under chapter 43, filed on or after the
date final regulations are published in the
Federal Register.
LindaE.Stiff,
Deputy Commissioner
for Services and Enforcement.
(Filed by the Office of the Federal Register on June 30, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 1, 2008, 73 F.R. 37389)
Guidance Under Sections 642
and643(IncomeOrdering
Rules); Correction
Announcement 2008–73
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to notice of pro-
posed rulemaking.
SUMMARY: This document contains cor-
rections to a notice of proposed rulemak-
ing (REG–101258–08, 2008–28 I.R.B.
111) that was published in theFederal
Registeron Wednesday, June 18, 2008
(73 FR 34670) providing guidance under
Internal Revenue Code section 642(c) with
regard to the Federal tax consequences of
an ordering provision in a trust, a will, or
a provision of local law that attempts to
determine the tax character of the amounts
paid to a charitable beneficiary of the
trust or estate. The proposed regulations
also make conforming amendments to the
regulations under section 643(a)(5). The
proposed regulations affect estates, char-
itable lead trusts (CLTs) and other trusts
making payments or permanently setting
aside amounts for a charitable purpose.
FOR FURTHER INFORMATION
CONTACT: Vishal Amin at (202)
622–3060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject
of this document is under sections 642 and
643 of the Internal Revenue Code.
2008–33 I.R.B.391August 18, 2008

Need for Correction
As published, the notice of proposed
rulemaking (REG–101258–08) contains
errors that may proveto be misleading and
are in need of clarification.
Correction of Publication
Accordingly, the publication of
the notice of proposed rulemaking
(REG–101258–08), which was the subject
of FR Doc. E8–13611, is corrected as
follows:
1. On page 34671, column 1, in the pre-
amble, under the paragraph heading “Ex-
planation of Provisions”, first paragraph,
line 19, the language “proposed regulation
will amend the” is corrected to read “pro-
posed regulations will amend the”.
2. On page 34671, column 2, in the pre-
amble, under the paragraph heading “Ex-
planation of Provisions”, first paragraph of
the column, line 3, the language “unrelated
business tax income and tax-” is corrected
to read “unrelated business taxable income
and tax-”.
3. On page 34671, column 2, in the pre-
amble, under the paragraph heading “Ex-
planation of Provisions”, first paragraph of
the column, line 22, the language “inde-
pendent of the income tax” is corrected to
read “independent of income tax”.
§1.642(c)–3 [Corrected]
4.On page 34672, column 1,
§1.642(c)–3, paragraph 2., first entry of
the amendatory instructions, the language
“Revising the paragraph heading of para-
graph (b) and add a heading to paragraph
(b)(1).” is correctedto read “Revising the
paragraph heading of paragraph (b) and
adding a heading to paragraph (b)(1).”.
LaNita Van Dyke,
Chief, Publications and
Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on July 15, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 16, 2008, 73 F.R. 40793)
Source Rules Involving U.S.
Possessions and Other
Conforming Changes;
Correction
Announcement 2008–74
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains a
correction to final regulations (T.D. 9391,
2008–20 I.R.B. 945) that were published
in theFederal Registeron Wednesday,
April 9, 2008 (73 FR 19350) providing
rules under section 937(b) of the Internal
Revenue Code for determining whether
income is derived from sources within a
U.S. possession or territory specified in
section 937(a)(1) (generally referred to in
this preamble as a “territory”) and whether
income is effectively connected with the
conduct of a trade or business within a
territory.
DATES: This correction is effective July
18, 2008, and is applicable on April 9,
2008.
FOR FURTHER INFORMATION
CONTACT: J. David Varley, (202)
622–7790 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations and removal of
temporary regulationsthat are the subjects
of this document are under sections 1,
170A, 861, 871, 876, 881, 884, 901, 931,
932, 933, 934, 935, 937, 957, 1402, 6012,
6038, 6046, 6688, and 7701 of the Internal
Revenue Code.
Need for Correction
As published, final regulations (T.D.
9391) contain an error that may prove to
be misleading and is in need of clarifica-
tion.
*****
Correction of Publication
Accordingly, 26 CFR part 1 is cor-
rected by making the following correcting
amendment:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
§1.881–5T [Removed]
Par. 2. Section 1.881–5T is removed.
LaNita Van Dyke,
Chief, Publications and
Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on July 17, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 18, 2008, 73 F.R. 41259)
Tax Return Preparer Penalties
Under Sections 6694 and
6695; Correction
Announcement 2008–75
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to notice of pro-
posed rulemaking.
SUMMARY: This document contains cor-
rections to a notice of proposed rulemak-
ing (REG–129243–07, 2008–27 I.R.B. 32)
that was published in theFederal Reg-
isteron Tuesday, June 17, 2008 (73 FR
34560) implementing amendments to the
tax return preparer penalties under sections
6694 and 6695 of the Internal Revenue
Code and related provisions under sections
6060, 6107, 6109, 6696 and 7701(a)(36)
reflecting amendments to the Code made
by section 8246 of the Small Business and
Work Opportunity Tax Act of 2007. The
proposed regulations affect tax return pre-
parers and provide guidance regarding the
amended provisions.
FOR FURTHER INFORMATION
CONTACT: Michael E. Hara, (202)
August 18, 20083922008–33 I.R.B.

622–4910 and Matthew S. Cooper, (202)
622–4940 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject
of this document is under sections 6107,
6694, 6696, and 7701 of the Internal Rev-
enue Code.
Need for Correction
As published, the notice of proposed
rulemaking (REG–129243–07) contains
errors that may proveto be misleading and
are in need of clarification.
Correction of Publication
Accordingly, the publication of
the notice of proposed rulemaking
(REG–129243–07), which was the subject
of FR Doc. E8–12898, is corrected as
follows:
1. On page 34563, column 2, in the pre-
amble, under the paragraph heading “Fur-
nishing of Copy of the Tax Return”, first
paragraph of the column, line 2, the lan-
guage “Single Filers and Joint Filers With
No” is corrected to read “Single and Joint
Filers With No”.
2. On page 34567, column 1, in the pre-
amble, under the paragraph heading “Def-
inition of Tax Return Preparer”, first para-
graph of the column, line 3, the language
“under proposed §301.7701–15(b)(2)
and” is corrected to read “under proposed
§§301.7701–15(b)(2) and”.
§1.6694–1 [Corrected]
3.On page 34572, column 1,
§1.6694–1(e)(2), line 6, the language
“would be sustained on its merits and”
is corrected to read “be sustained on its
merits and”.
§26.6694–1 [Corrected]
4.On page 34583, column 3,
§26.6694–1(a), line 5, the language “see
§1.66994–1 of this chapter.” is corrected
to read “see §1.6694–1 of this chapter.”.
§41.6107–1 [Corrected]
5.On page 34586, column 3,
§41.6107–1(a), line 3, the language “or
claim for refund of excise tax section” is
corrected to read “or claim for refund of
excise tax under section”.
§156.6107–1 [Corrected]
6.On page 34593, column 1,
§156.6107–1(a), line 3, the language “or
claim for refund of tax under Section” is
corrected to read “or claim for refund of
tax under section”.
LaNita Van Dyke,
Chief, Publications and
Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on July 18, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 21, 2008, 73 F.R. 42294)
Deletions From Cumulative
List of Organizations
Contributions to Which
are Deductible Under Section
170 of the Code
Announcement 2008–76
The Internal Revenue Service has re-
voked its determination that the organi-
zations listed below qualify as organiza-
tions described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
Generally, the Service will not disallow
deductions for contributions made to a
listed organization on or before the date
of announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the Service is not
precluded from disallowing a deduction
for any contributions made after an or-
ganization ceases to qualify under section
170(c)(2) if the organization has not timely
filed a suit for declaratory judgment under
section 7428 and if the contributor (1) had
knowledge of the revocation of the ruling
or determination letter, (2) was aware that
such revocation was imminent, or (3) was
in part responsible for or was aware of the
activities or omissions of the organization
that brought about this revocation.
If on the other hand a suit for declara-
tory judgment has been timely filed, con-
tributions from individuals and organiza-
tions described in section 170(c)(2) that
are otherwise allowable will continue to
be deductible. Protection under section
7428(c) would begin on August 11, 2008,
and would end on the date the court first
determines that the organization is not de-
scribed in section 170(c)(2) as more partic-
ularly set forth in section 7428(c)(1). For
individual contributors, the maximum de-
duction protected is $1,000, with a hus-
band and wife treated as one contributor.
This benefit is not extended to any indi-
vidual, in whole or in part, for the acts or
omissions of the organization that were the
basis for revocation.
Family Housing Revitalization Program
Atlanta, GA
Educational Solutions, Inc.
Jacksonville, FL
Western Pacific University
Moreno Valley, CA
Maine Medical Partners
S. Portland, ME
PEP Transportation, Inc.
Decatur, AL
TLAPALCALLI, Inc.
Brownsville, TX
MissingChildrenProject,Inc.
Monroe, MI
Adair County Rescue Squad, Inc.
Columbia, KY
Credit Counseling Centers of Ohio, Inc.
Las Vegas, NV
Fishermen’s Hospital, Inc.
Marathon, FL
2008–33 I.R.B.393August 18, 2008

Announcement of Disciplinary Sanctions From the Office
of Professional Responsibility
Announcement 2008-77
TheOfficeofProfessionalResponsi-
bility (OPR) announcesrecent disciplinary
sanctions involving attorneys, certified
public accountants, enrolled agents, en-
rolled actuaries, enrolled retirement plan
agents, and appraisers. These individuals
are subject to the regulations governing
practice before the Internal Revenue Ser-
vice (IRS), which are set out in Title 31,
Code of Federal Regulations, Part 10, and
which are published in pamphlet form as
Treasury Department Circular No. 230.
The regulations prescribe the duties and
restrictions relating to such practice and
prescribe the disciplinary sanctions for
violating the regulations.
The disciplinary sanctions to be im-
posed for violation of the regulations are:
Disbarred from practice before the
IRS—An individual who is disbarred is
not eligible to represent taxpayers before
the IRS.
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to represent taxpayers before
the IRS during the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
to represent taxpayers before the IRS, but
OPR may subject the individual’s future
representations to conditions designed to
promote high standards of conduct.
Monetary penalty—A monetary
penalty may be imposed on an individual
who engages in conduct subject to sanc-
tion or on an employer, firm, or entity
if the individual was acting on its behalf
and if it knew, or reasonably should have
known, of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Under the regulations, attorneys, cer-
tified public accountants, enrolled agents,
enrolled actuaries, and enrolled retirement
plan agents may not assist, or accept assis-
tance from, individuals who are suspended
or disbarred with respect to matters consti-
tuting practice (i.e., representation) before
the IRS, and they may not aid or abet sus-
pended or disbarred individuals to practice
before the IRS.
Disciplinary sanctions are described in
these terms:
Disbarred by decision after hearing,
Suspended by decision after hearing,
Censured by decision after hearing,
Monetary penalty imposed after hear-
ing, and Disqualified after hearing—An
administrative law judge (ALJ) conducted
an evidentiary hearing upon OPR’s com-
plaint alleging violation of the regulations
and issued a decision imposing one of
these sanctions. After 30 days from the
issuance of the decision, in the absence of
an appeal, the ALJ’s decision became the
final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured by
default decision, Monetary penalty im-
posed by default decision, and Disqual-
ified by default decision—An ALJ, after
findingthatnoanswertoOPR’scomplaint
had been filed, granted OPR’s motion for a
default judgment and issued a decision im-
posing one of these sanctions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on ap-
peal, and Disqualified by decision on
appeal—The decision of the ALJ was
appealed to the agency appeal authority,
acting as the delegate of the Secretary
of the Treasury, and the appeal authority
issued a decision imposing one of these
sanctions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a
disciplinary proceeding being instituted
or continued, an individual offered a con-
sent to one of these sanctions and OPR
accepted the offer. Typically, an offer
of consent will provide for: suspension
for an indefinite term; conditions that the
individual must observe during the sus-
pension; and the individual’s opportunity,
after a stated number of months, to file
with OPR a petition for reinstatement af-
firming compliance with the terms of the
consent and affirming current eligibility
to practice (i.e., an active professional
license or active enrollment status). An
enrolled agent or an enrolled retirement
plan agent may also offer to resign in order
to avoid a disciplinary proceeding.
Suspended by decision in expedited
proceeding, Suspended by default de-
cision in expedited proceeding, Sus-
pended by consent in expedited pro-
ceeding—OPR instituted an expedited
proceeding for suspension (based on cer-
tain limited grounds, including loss of a
professional license and criminal convic-
tions).
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a decision
on or after September 26, 2007, which was
theeffectivedateofamendmentstothe
regulations that permit making such deci-
sions publicly available; (2) the individual
has settled a disciplinary case by signing
OPR’s “consent to sanction” form, which
requires consenting individuals to admit to
one or more violations of the regulations
and to consent to the disclosure of the in-
dividual’s own return information related
to the admitted violations (for example,
failure to file Federal income tax returns);
or (3) OPR has issued a decision in an
expedited proceeding for suspension.
Announcements of disciplinary sanc-
tions appear in the Internal Revenue Bul-
letin at the earliest practicable date. The
sanctions announced below are alphabet-
ized first by the names of states and sec-
ond by the last names of individuals. Un-
less otherwise indicated, section numbers
(e.g., §10.51) refer to the regulations.
August 18, 20083942008–33 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
California
Simi ValleyStone, Joseph F.AttorneySuspended by decision
in expedited proceeding
under §10.82 (attorney
disbarment)
Indefinite from
June 24, 2008
Florida
Palm Beach Gardens Abrams, Daniel E.AttorneySuspended by default
decision in expedited
proceeding under §10.82
(suspension of attorney
license in New York)
Indefinite from
June 27, 2008
Fort LauderdaleGuthrie, Wayne N.CPASuspended by ALJ
decision on motion
for summary judgment
for violation of §10.51
(failure to timely file
Federal income tax
returns)
May 9, 2008
through May 8,
2012
Georgia
CummingOwens, Kirk R.AttorneySuspended by default
decision in expedited
proceeding under §10.82
(suspension of attorney
license)
Indefinite from
July 16, 2008
Idaho
EaglePangburn, Bobby E.AttorneySuspended by decision
in expedited proceeding
under §10.82 (suspension
of attorney license)
Indefinite from
June 27, 2008
Illinois
Oak ParkInglimo, Michael R.AttorneySuspended by decision
in expedited proceeding
under §10.82 (suspension
of attorney license in
Wisconsin)
Indefinite from
June 27, 2008
ChicagoMatik, Jr., PaulAttorneySuspended by default
decision in expedited
proceeding under §10.82
(conviction under Illinois
law, computer fraud)
Indefinite from
July 16, 2008
MomenceOlton, Tina M.AttorneySuspended by default
decision in expedited
proceeding under §10.82
(stricken from attorney
license roll)
Indefinite from
July 16, 2008
2008–33 I.R.B.395August 18, 2008

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Illinois (Continued)
MolineRudd, Robert R.AttorneySuspended by decision
in expedited proceeding
under §10.82 (stricken
from attorney license roll)
Indefinite from
July 8, 2008
Highland ParkTucker, Gary S.AttorneySuspended by decision
in expedited proceeding
under §10.82 (suspension
of attorney license)
Indefinite from
July 14, 2008
Massachusetts
LlynnFreedberg, J. MichaelAttorneySuspended by default
decision in expedited
proceeding under §10.82
(attorney disbarment)
Indefinite from
June 27, 2008
New Jersey
SmithvilleKraemer, Robert L.CPASuspended by default
decision in expedited
proceeding under §10.82
(conviction under 26
U.S.C. §7201, income tax
evasion, 26 U.S.C. §702,
and18U.S.C.§2,failure
to collect, and account
for and pay over payroll
taxes)
Indefinite from
June 27, 2008
New York
Abrams, Daniel E.,
See Florida
Brant LakeFarrell, J. BennettAttorneySuspended by default
decision in expedited
proceeding under §10.82
(suspension of attorney
license)
Indefinite from
June 27, 2008
LaureltonJones, Daryll B.AttorneySuspended by default
decision in expedited
proceeding under §10.82
(suspension of attorney
license)
Indefinite from
June 27, 2008
Floral ParkMazzo, Mark M.CPASuspended by consent
for violation of §10.22
(failure to exercise due
diligence in preparing tax
return)
Indefinite from
June 27, 2008, but
at least 24 months
August 18, 20083962008–33 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
North Carolina
BooneWyatt, Beverly AyersCPASuspended by default
decision in expedited
proceeding under §10.82
(revocation of CPA
license)
Indefinite from
June 27, 2008
Ohio
Cox, Patrick J.,
See Pennsylvania
BereaHaque, Abrar U.CPASuspended by decision
in expedited proceeding
under §10.82 (revocation
of CPA license)
Indefinite from
July 16, 2008
Pennsylvania
BadenCox, Patrick J.CPASuspended by decision
in expedited proceeding
under §10.82 (revocation
of CPA license in Ohio)
Indefinite from
June 27, 2008
LititzMitchell, Gary H.CPASuspended by decision
in expedited proceeding
under §10.82 (suspension
of CPA license)
Indefinite from
June 27, 2008
South Carolina
ColumbiaDePew, Harry C.AttorneySuspended by default
decision in expedited
proceeding under §10.82
(suspension of attorney
license)
Indefinite from
June 24, 2008
Texas
HuntsvilleOhendalski, Richard S. CPASuspended by decision
on appeal for violation of
§10.51 (failure to timely
file Federal income tax
returns)
Indefinite from
June 18, 2008, but
at least 48 months
Wisconsin
Inglimo, Micheal R.,
See Illinois
2008–33 I.R.B.397August 18, 2008

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 rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
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.
August 18, 2008i2008–33 I.R.B.

Numerical Finding List
1
Bulletins 2008–27 through 2008–33
Announcements:
2008-62, 2008-27 I.R.B.74
2008-63, 2008-28 I.R.B.114
2008-64, 2008-28 I.R.B.114
2008-65, 2008-31 I.R.B.279
2008-66, 2008-29 I.R.B.164
2008-67, 2008-29 I.R.B.164
2008-68, 2008-30 I.R.B.244
2008-69, 2008-32 I.R.B.318
2008-70, 2008-32 I.R.B.318
2008-71, 2008-32 I.R.B.321
2008-72, 2008-32 I.R.B.321
2008-73, 2008-33 I.R.B.391
2008-74, 2008-33 I.R.B.392
2008-75, 2008-33 I.R.B.392
2008-76, 2008-33 I.R.B.393
2008-77, 2008-33 I.R.B.394
Notices:
2008-55, 2008-27 I.R.B.11
2008-56, 2008-28 I.R.B.79
2008-57, 2008-28 I.R.B.80
2008-58, 2008-28 I.R.B.81
2008-59, 2008-29 I.R.B.123
2008-60, 2008-30 I.R.B.178
2008-61, 2008-30 I.R.B.180
2008-62, 2008-29 I.R.B.130
2008-63, 2008-31 I.R.B.261
2008-64, 2008-31 I.R.B.268
2008-65, 2008-30 I.R.B.182
2008-66, 2008-31 I.R.B.270
2008-67, 2008-32 I.R.B.307
Proposed Regulations:
REG-143453-05, 2008-32 I.R.B.310
REG-129243-07, 2008-27 I.R.B.32
REG-138355-07, 2008-32 I.R.B.311
REG-149405-07, 2008-27 I.R.B.73
REG-100464-08, 2008-32 I.R.B.313
REG-101258-08, 2008-28 I.R.B.111
REG-102122-08, 2008-31 I.R.B.278
REG-115457-08, 2008-33 I.R.B.390
REG-121698-08, 2008-29 I.R.B.163
Revenue Procedures:
2008-32, 2008-28 I.R.B.82
2008-33, 2008-28 I.R.B.93
2008-34, 2008-27 I.R.B.13
2008-35, 2008-29 I.R.B.132
2008-36, 2008-33 I.R.B.340
2008-37, 2008-29 I.R.B.137
2008-38, 2008-29 I.R.B.139
Revenue Procedures— Continued:
2008-39, 2008-29 I.R.B.143
2008-40, 2008-29 I.R.B.151
2008-41, 2008-29 I.R.B.155
2008-42, 2008-29 I.R.B.160
2008-43, 2008-30 I.R.B.186
2008-44, 2008-30 I.R.B.187
2008-45, 2008-30 I.R.B.224
2008-46, 2008-30 I.R.B.238
2008-47, 2008-31 I.R.B.272
Revenue Rulings:
2008-32, 2008-27 I.R.B.6
2008-33, 2008-27 I.R.B.8
2008-34, 2008-28 I.R.B.76
2008-35, 2008-29 I.R.B.116
2008-36, 2008-30 I.R.B.165
2008-37, 2008-28 I.R.B.77
2008-38, 2008-31 I.R.B.249
2008-39, 2008-31 I.R.B.252
2008-40, 2008-30 I.R.B.166
2008-41, 2008-30 I.R.B.170
2008-42, 2008-30 I.R.B.175
2008-43, 2008-31 I.R.B.258
2008-44, 2008-32 I.R.B.292
Treasury Decisions:
9401, 2008-27 I.R.B.1
9402, 2008-31 I.R.B.254
9403, 2008-32 I.R.B.285
9404, 2008-32 I.R.B.280
9405, 2008-32 I.R.B.293
9406, 2008-32 I.R.B.287
9407, 2008-33 I.R.B.330
9408, 2008-33 I.R.B.323
9409, 2008-29 I.R.B.118
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2008–1 through 2008–26 is in Internal Revenue Bulletin
2008–26, dated June 30, 2008.
2008–33 I.R.B.iiAugust 18, 2008

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2008–27 through 2008–33
Announcements:
2008-64
Corrected by by
Ann. 2008-71, 2008-32 I.R.B.321
Notices:
99-48
Superseded by
Rev. Proc. 2008-40, 2008-29 I.R.B.151
2000-9
Obsoleted by
Rev. Proc. 2008-41, 2008-29 I.R.B.155
2004-2
Amplified by
Notice 2008-59, 2008-29 I.R.B.123
2004-50
Amplified by
Notice 2008-59, 2008-29 I.R.B.123
2006-88
Modified and superseded by
Notice 2008-60, 2008-30 I.R.B.178
2007-22
Amplified by
Notice 2008-59, 2008-29 I.R.B.123
Proposed Regulations:
REG-129243-07
Corrected by
Ann. 2008-75, 2008-33 I.R.B.392
REG-151135-07
Hearing scheduled by
Ann. 2008-64, 2008-28 I.R.B.114
REG-101258-08
Corrected by
Ann. 2008-73, 2008-33 I.R.B.391
Revenue Procedures:
92-25
Superseded by
Rev. Proc. 2008-41, 2008-29 I.R.B.155
92-83
Obsoleted by
Rev. Proc. 2008-37, 2008-29 I.R.B.137
2001-42
Superseded by
Rev. Proc. 2008-39, 2008-29 I.R.B.143
2002-9
Modified and amplified by
Rev. Proc. 2008-43, 2008-30 I.R.B.186
Revenue Procedures— Continued:
2006-29
Superseded by
Rev. Proc. 2008-34, 2008-27 I.R.B.13
2006-34
Superseded by
Rev. Proc. 2008-44, 2008-30 I.R.B.187
2007-19
Superseded by
Rev. Proc. 2008-39, 2008-29 I.R.B.143
2007-42
Superseded by
Rev. Proc. 2008-32, 2008-28 I.R.B.82
2007-43
Superseded by
Rev. Proc. 2008-33, 2008-28 I.R.B.93
2007-50
Superseded by
Rev. Proc. 2008-36, 2008-33 I.R.B.340
2007-70
Modified by
Ann. 2008-63, 2008-28 I.R.B.114
2007-72
Amplified and superseded by
Rev. Proc. 2008-47, 2008-31 I.R.B.272
2008-12
Modified and superseded by
Rev. Proc. 2008-35, 2008-29 I.R.B.132
Revenue Rulings:
67-213
Amplified by
Rev. Rul. 2008-40, 2008-30 I.R.B.166
71-234
Modified by
Rev. Proc. 2008-43, 2008-30 I.R.B.186
77-480
Modified by
Rev. Proc. 2008-43, 2008-30 I.R.B.186
91-17
Amplified by
Rev. Proc. 2008-41, 2008-29 I.R.B.155
Rev. Proc. 2008-42, 2008-29 I.R.B.160
Superseded in part by
Rev. Proc. 2008-40, 2008-29 I.R.B.151
2005-6
Amplified by
Rev. Proc. 2008-38, 2008-29 I.R.B.139
2008-12
Amplified by
Rev. Rul. 2008-38, 2008-31 I.R.B.249
Clarified by
Ann. 2008-65, 2008-31 I.R.B.279
Treasury Decisions:
9391
Corrected by
Ann. 2008-74, 2008-33 I.R.B.392
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2008–1 through 2008–26 is in Internal Revenue Bulletin 2008–26, dated June 30, 2008.
August 18, 2008iii2008–33 I.R.B.

2008–33 I.R.B.August 18, 2008

August 18, 20082008–33 I.R.B.

INTERNAL REVENUE BULLETIN
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