Internal Revenue Bulletin 2011-22 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
1-22
May 31, 2011
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
Notice 2011–40, page 806.
Renewable electricity production, refined coal produc-
tion, and Indian coal production; calendar year 2011
inflation adjustment factors and reference prices.This
notice announces the calendar year 2011 inflation adjustment
factors and reference prices for the renewable electricity pro-
duction credit, refined coal production credit, and Indian coal
production credit under section 45 of the Code.
Rev. Proc. 2011–32, page 835.
2012 inflation adjusted amounts for Health Savings Ac-
counts.This procedure provides the 2012 inflation adjusted
amounts for Health Savings Accounts (HSAs) under section
223 of the Code.
ADMINISTRATIVE
Rev. Proc. 2011–31, page 808.
Publication 4810, Specifications for Filing Form 8955–SSA,
Registration Statement Identifying Separated Participants with
Deferred Vested Benefits, Electronically, contains information
to file Form 8955–SSA through the IRS FIRE (Filing Information
Returns Electronically) system.
Announcement 2011–31, page 836.
This document contains a correction to final regulations
(T.D. 9518, 2011–17 I.R.B. 710) providing guidance to
specified tax return preparers who prepare and file individual
income tax returns using magnetic media under section
6011(e)(3) of the Code.
Announcement 2011–32, page 836.
This announcement corrects the nonacquiescence to Robin-
son Knife Manufacturing Company and Subsidiaries v.
Commissioner, 600 F. 3d 121 (2d Cir. 2010), published in
I.R.B. 2011–9.
Fi
nding Lists begin on page ii.
Index for January through May begins on page v.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th 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.
May 31, 20112011–22 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Credit for Renewable
Electricity Production,
Refined Coal Production,
and Indian Coal Production,
and Publication of Inflation
Adjustment Factors and
Reference Prices for Calendar
Year 2011
Notice 2011–40
This notice publishes the inflation ad-
justment factors and reference prices for
calendar year 2011 for the renewable elec-
tricity production credit, the refined coal
production credit, and the Indian coal pro-
duction credit under section 45 of the In-
ternal Revenue Code. The 2011 inflation
adjustment factors and reference prices are
used in determining the availability of the
credits. The 2011 inflation adjustment fac-
tors and reference prices apply to calendar
year 2011 sales of kilowatt-hours of elec-
tricity produced in the United States or a
possession thereof from qualified energy
resources and to calendar year 2011 sales
of refined coal and Indian coal produced in
the United States or a possession thereof.
BACKGROUND
Section 45(a) provides that the renew-
able electricity production credit for any
tax year is an amount equal to the prod-
uct of 1.5 cents multiplied by the kilowatt
hours of specified electricity produced by
the taxpayer and sold to an unrelated per-
son during the tax year. This electricity
must be produced from qualified energy
resources and at a qualified facility during
the 10-year period beginning on the date
the facility was originally placed in ser-
vice.
Section 45(b)(1) provides that the
amount of the credit determined under sec-
tion 45(a) is reduced by an amount which
bears the same ratio to the amount of the
credit as (A) the amount by which the ref-
erence price for the calendar year in which
the sale occurs exceeds 8 cents, bears to
(B) 3 cents. Under section 45(b)(2), the
1.5 cent amount in section 45(a), the 8 cent
amount in section 45(b)(1), the $4.375
amount in section 45(e)(8)(A), and in sec-
tion 45(e)(8)(B)(i), the $2.00 amount in
section 45(e)(8)(D)(ii)(I), the reference
price of fuel used as feedstock (within
the meaning of section 45(c)(7)(A)) in
2002 are each adjusted by multiplying the
amount by the inflation adjustment factor
for the calendar year in which the sale
occurs. If any amount as increased under
the preceding sentence is not a multiple
of 0.1 cent, the amount is rounded to the
nearest multiple of 0.1 cent.
Section 45(c)(1) defines qualified
energy resources as wind, closed-loop
biomass, open-loop biomass, geother-
mal energy, solar energy, small irrigation
power, municipal solid waste, qualified
hydropower production, marine and hy-
drokinetic renewable energy.
Section 45(d)(1) defines a qualified fa-
cility using wind to produce electricity as
any facility owned by the taxpayer that is
originally placed in service after Decem-
ber 31, 1993, and before January 1, 2013.
See section 45(e)(7) for rules relating to
the inapplicability of the credit to electric-
ity sold to utilities under certain contracts.
Section 45(d)(2)(A) defines a qualified
facility using closed-loop biomass to pro-
duce electricity as any facility (i) owned
by the taxpayer that is originally placed in
service after December 31, 1992, and be-
fore January 1, 2014, or (ii) owned by the
taxpayer which before January 1, 2014, is
originally placed in service and modified
to use closed-loop biomass to co-fire with
coal, with other biomass, or with both, but
only if the modification is approved un-
der the Biomass Power for Rural Develop-
ment Programs or is part of a pilot project
of the Commodity Credit Corporation as
described in 65 Fed. Reg. 63052. Sec-
tion 45(d)(2)(C) provides that in the case
of a qualified facility described in section
45(d)(2)(A)(ii), (i) the 10-year period re-
ferred to in section 45(a) is treated as be-
ginning no earlier than the date of enact-
ment of section 45(d)(2)(B)(i); and (ii) if
the owner of the facility is not the producer
of the electricity, the person eligible for the
credit allowable under section 45(a) is the
lessee or the operator of the facility.
Section 45(d)(3)(A) defines a quali-
fied facility using open-loop biomass to
produce electricityas any facility owned
by the taxpayer which (i) in the case
of a facility using agricultural livestock
waste nutrients, (I) is originally placed
in service after the date of enactment
of section 45(d)(3)(A)(i)(I) and before
January 1, 2014, and (II) the nameplate
capacity rating of which is not less than
150 kilowatts; and (ii) in the case of any
other facility, is originally placed in service
before January 1, 2014. In the case of any
facility described in section 45(d)(3)(A), if
the owner of the facility is not the producer
of the electricity, section 45(d)(3)(C)
provides that the person eligible for the
credit allowable undersection 45(a) is the
lessee or the operator of the facility.
Section 45(d)(4) defines a qualified fa-
cility using geothermal or solar energy to
produce electricityas any facility owned
by the taxpayer which is originally placed
in service after the date of enactment of
section 45(d)(4) and before January 1,
2014 (January 1, 2006, in the case of a
facility using solar energy). A qualified
facility using geothermal or solar energy
does not include any property described in
section 48(a)(3) the basis of which is taken
into account by the taxpayer for purposes
of determining the energy credit under
section 48.
Section 45(d)(5) defines a qualified fa-
cility using small irrigation power to pro-
duce electricity as any facility owned by
the taxpayer which is originally placed in
service after the date of enactment of sec-
tion 45(d)(5) and before October 22, 2008.
Section 45(d)(6) defines a qualified fa-
cility using gas derived from the biodegra-
dation of municipal solid waste to produce
electricity as any facility owned by the tax-
payer which is originally placed in ser-
vice after the date of enactment of section
45(d)(6) and before January 1, 2014.
Section 45(d)(7) defines a qualified fa-
cility (other than a facility described in
paragraph (6)) that burns municipal solid
waste to produce electricity as any facil-
ity owned by the taxpayer which is orig-
inally placed in service after the date of
enactment of section 45(d)(7) and before
January 1, 2014. A qualified facility burn-
ing municipal solid waste includes a new
unit placed in service in connection with a
facility placed in service on or before the
date of enactment of section 45(d)(7), but
only to the extent of the increased amount
2011–22 I.R.B.806May 31, 2011

of electricity produced at the facility by
reason of such new unit.
Section 45(d)(8) provides in the case
of a facility that produces refined coal,
the term “refined coal production facility”
means (i) with respect to a facility produc-
ing steel industry fuel, any facility (or any
modification to a facility) which is placed
in service before January 1, 2010, and (ii)
with respect to any other facility producing
refined coal, and facility placed in service
after the date of the enactment of the Amer-
ican Jobs Creation Act of 2004 and before
January 1, 2010.
Section 45(d)(9) defines a qualified
facility producing qualified hydroelectric
production described in section 45(c)(8)
as (A) any facility producing incremen-
tal hydropower production, but only to
the extent of its incremental hydropower
production attributable to efficiency im-
provements or additions to capacity de-
scribed in section 45(c)(8)(B) placed in
service after the date of enactment of sec-
tion 45(d)(9) and before January 1, 2014,
and (B) any other facility placed in ser-
vice after the date of enactment of section
45(d)(9) and before January 1, 2014. Sec-
tion 45(d)(9)(C) provides that in the case
of a qualified facility described in section
45(d)(9)(A), the 10-year period referred to
in section 45(a) is treated as beginning on
the date the efficiency improvements or
additions to capacity are placed in service.
Section 45(d)(10) provides in the case
of a facility that produces Indian coal,
the term “Indian coal production facility”
means a facility which is placed in service
before January 1, 2009.
Section 45(d)(11) provides in the case
of a facility producing electricity from ma-
rine and hydrokinetic renewable energy,
the term “qualified facility” means any
facility owned by the taxpayer which (i)
has a nameplate capacity rating of at least
150 kilowatts, and (ii) which is originally
placed in service on or after the date of
the enactment of this paragraph and before
January 1, 2012.
Section 45(e)(8)(A) provides that the
refined coal production credit is an amount
equal to $4.375 per ton of qualified re-
fined coal (i) produced by the taxpayer at a
refined coal production facility during the
10-year period beginning on the date the
facility was originally placed in service,
and (ii) sold by the taxpayer (I) to an unre-
lated person and (II) during the 10-year pe-
riod and the tax year. Section 45(e)(8)(B)
provides that the amount of credit deter-
mined under section 45(e)(8)(A) is re-
duced by an amount which bears the same
ratio to the amount of the increase as (i)
the amount by which the reference price of
fuel used as feedstock (within the meaning
of section 45(c)(7)(A)) for the calendar
year in which the sale occurs exceeds an
amount equal to 1.7 multiplied by the ref-
erence price for such fuel in 2002, bears
to (ii) $8.75. Section 45(e)(8)(D)(ii)(I)
provides that in the case of a taxpayer who
produces steel industryfuel, subparagraph
(A) shall be applied by substituting “2.00
per barrel-of-oil equivalent” for $4.375
per ton.” Section 45(e)(8)(D)(ii)(II) pro-
vides that in lieu of the 10-year period
referred to in clauses (i) and (ii)(II) of sub-
paragraph (A), the credit period shall be
the period beginning in the later of the date
such facility was originally placed-in-ser-
vice, or October 1, 2008, and ending on
the later of December 31, 2009, or the
date which is 1 year after the date such
facility or the modifications described in
clause (iii) were placed in service. Section
45(e)(8)(D)(ii)(III)provides that subpara-
graph (B) (dealing with the phaseout of
the credit) will not apply.
Section 45(e)(10)(A) provides in the
case of a producer of Indian coal, the credit
determined under section 45 for any tax-
able year shall be increased by an amount
equal to the applicable dollar amount per
ton of Indian coal (i) produced by the tax-
payer at an Indian coal production facility
during the 7-year period beginning on Jan-
uary 1, 2006, and (ii) sold by the taxpayer
(I) to an unrelated person, and (II) during
such 7-year period and such taxable year.
Section 45(e)(10)(B)(i) defines “ap-
plicable dollar amount” for any taxable
year as (I) $1.50 in the case of calendar
years 2006 through 2009, and (II) $2.00 in
the case of calendar years beginning after
2009.
Section 45(e)(2)(A) requires the Secre-
tary to determine and publish in the Fed-
eral Register each calendar year the infla-
tion adjustment factor and the reference
price for the calendar year. The inflation
adjustment factors and the reference prices
for the 2011 calendar year were published
in the Federal Register on April 19, 2011
(75 Fed. Reg. 21947).
Section 45(e)(2)(B) defines the infla-
tion adjustment factor for a calendar year
as the fraction the numerator of which is
the GDP implicit price deflator for the pre-
ceding calendar year and the denominator
of which is the GDP implicit price defla-
tor for the calendar year 1992. The term
“GDP implicit price deflator” means the
most recent revision of the implicit price
deflator for the gross domestic product as
computed and published by the Depart-
ment of Commerce before March 15 of the
calendar year.
Section 45(e)(2)(C) provides that the
reference price is the Secretary’s determi-
nation of the annual average contract price
per kilowatt hour of electricity generated
from the same qualified energy resource
and sold in the previous year in the United
States. Only contracts entered into af-
ter December 31, 1989, are taken into ac-
count.
Under section 45(e)(8)(C), the deter-
mination of the reference price for fuel
used as feedstock within the meaning of
section 45(c)(7)(A) is made according to
rules similar to the rules under section
45(e)(2)(C).
Under section 45(e)(10)(B)(ii), in the
case of any calendar year after 2006,
each of the dollar amounts under section
45(e)(10)(B)(i) shall be equal to the prod-
uct of such dollar amount and the inflation
adjustment factor determined under sec-
tion 45(e)(2)(B) for the calendar year,
except that section 45(e)(2)(B) shall be
applied by substituting 2005 for 1992.
INFLATION ADJUSTMENT FACTORS
AND REFERENCE PRICES
The inflation adjustment factor for
calendar year 2011 for qualified energy
resources and refined coal is 1.4459. The
inflation adjustment factor for Indian coal
is 1.1066. The reference price for calendar
year 2011 for facilities producing electric-
ityfromwind(baseduponinformation
provided by the Department of Energy)
is 4.68 cents per kilowatt hour. The ref-
erence prices for fuel used as feedstock
within the meaning of section 45(c)(7)(A),
relating to refined coal production (based
upon information provided by the Depart-
ment of Energy) are $31.90 per ton for
calendar year 2002 and $55.66 per ton for
calendar year 2011. The reference prices
for facilities producing electricity from
closed-loop biomass, open-loop biomass,
geothermal energy, solar energy, small
May 31, 20118072011–22 I.R.B.

irrigation power, municipal solid waste,
qualified hydropower production, marine
and hydrokinetic energy have not been
determined for calendar year 2011.
PHASE-OUT CALCULATION
Because the 2011 reference price for
electricity produced from wind does not
exceed 8 cents multiplied by the infla-
tion adjustment factor, the phaseout of the
credit provided in section 45(b)(1) does
not apply to such electricity sold during
calendar year 2011. Because the 2011 ref-
erence price of fuel used as feedstock for
refined coal does not exceed the $31.90
reference price of such fuel in 2002 mul-
tiplied by the inflation adjustment factor
and 1.7, the phaseout of credit provided in
section 45(e)(8)(B) does not apply to re-
fined coal sold during calendar year 2011.
Further, for electricity produced from
closed-loop biomass, open-loop biomass,
geothermal energy, solar energy, small
irrigation power, municipal solid waste,
qualified hydropower production, marine
and hydrokinetic energy, the phaseout of
credit provided in section 45(b)(1) does
not apply to such electricity sold during
calendar year 2011.
CREDIT AMOUNT BY QUALIFIED
ENERGY RESOURCE AND FACILITY,
REFINEDCOAL,ANDINDIANCOAL
As required by section 45(b)(2), the
1.5 cent amount in section 45(a)(1), the
8 cent amount in section 45(b)(1), the
$4.375 amount in section 45(e)(8)(A) and
the $2.00 amount in § 45(e)(8)(D) are
each adjusted by multiplying such amount
by the inflation adjustment factor for the
calendar year in which the sale occurs. If
any amount as increased under the pre-
ceding sentence is not a multiple of 0.1
cent, such amount is rounded to the near-
est multiple of 0.1 cent. In the case of
electricity produced in open-loop biomass
facilities, small irrigation power facilities,
landfill gas facilities, trash combustion
facilities, qualified hydropower facili-
ties, marine and hydrokinetic renewable
energy, section 45(b)(4)(A) requires the
amount in effect under section 45(a)(1)
(before rounding to the nearest 0.1 cent)
to be reduced by one-half. Under the cal-
culation required by section 45(b)(2), the
credit for renewable electricity production
for calendar year 2011 under section 45(a)
is 2.2 cents per kilowatt hour on the sale
of electricity produced from the qualified
energy resources of wind, closed-loop
biomass, geothermal energy, and solar en-
ergy, and 1.1 cent per kilowatt hour on the
sale of electricity produced in open-loop
biomass facilities, small irrigation power
facilities, landfill gas facilities, trash com-
bustion facilities, qualified hydropower
facilities, marine and hydrokinetic energy
facilities. Under the calculation required
by section 45(b)(2), the credit for refined
coal production for calendar year 2009
under section 45(e)(8)(A) is $6.33 per
ton on the sale of qualified refined coal.
The credit for steel industry fuel is $2.89
per barrel-of-oil equivalent of steel indus-
try fuel sold. The credit for Indian coal
production for calendar year 2011 under
section 45(e)(10)(B) is $2.20 per ton on
the sale of Indian coal.
DRAFTING AND CONTACT
INFORMATION
The principal author of this notice is
Philip Tiegerman of the Office of As-
sociate Chief Counsel (Passthroughs
and Special Industries). For further in-
formation regarding this notice contact
Mr. Tiegerman at (202) 622–3110 (not a
toll-free call).
Following is a list of related instructions and forms for filing Form 8955–SSA, Annual Registration Statement Identifying
Separated Participants with DeferredVested Benefits, electronically:
•Current Instructions for Form 8955–SSA, Annual Registration Statement Identifying Separated Participants with De-
ferred Vested Benefits
•Form 4419 — Application for Filing Information Returns Electronically
The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the
back of this publication for future use.These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676). You can
also download forms and publications from the IRS web site atIRS.gov.
IMPORTANT NOTE:
The Filing Information Returns Electronically (FIRE) system will be down December 16, 2011 through January 2, 2012,
for programming updates. It is not operational during this time for submissions.
Use this
Revenue Procedure to prepare the current plan year and priorplan year information returns for submission to Internal
Revenu
e Service (IRS) electronically.
This Rev
enue Procedure may not be revised every year. Updates willbe printed as needed in the Internal Revenue Bulletin.
Genera
l Instructions for Form 8955–SSA are revised every year. Be sure to consult current instructions when preparing Form
8955–S
SA.
2011–22 I.R.B.808May 31, 2011

Rev. Proc. 2011–31
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................. 810
SEC. 2. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB).................. 810
SEC. 3. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................ 811
SEC. 4. DUE DATES............................................................................................... 812
SEC. 5. AMENDED RETURNS...................................................................................... 812
SEC. 6. DEFINITION OF TERMS................................................................................... 812
SEC. 7. STATE ABBREVIATIONS................................................................................... 813
SEC. 8. FOREIGN COUNTRY CODES............................................................................... 814
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................. 816
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 817
SEC. 3. TEST FILES............................................................................................... 817
SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 818
SEC. 5. PIN REQUIREMENTS...................................................................................... 818
SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 818
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 818
SEC. 8. COMMON SUBMISSION ERRORS AND PROBLEMS.......................................................... 820
Part C. Record Format Specifications and Record Layouts
SEC. 1. TRANSMITTER “T” RECORD............................................................................... 821
SEC. 2. SPONSOR “S” RECORD.................................................................................... 825
SEC. 3. ADMINISTRATOR “A” RECORD............................................................................ 828
SEC. 4. PARTICIPANT “P” RECORD................................................................................ 831
SEC. 5. END OF TRANSMISSION “F” RECORD...................................................................... 833
Part A. General
Revenue Procedures are generally revised periodically to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Information Reporting Program
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
May 31, 20118092011–22 I.R.B.

Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Form 8955–SSA, Annual Registration State-
ment Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch
(IRS/IRB) electronically through the FIRE (Filing Information Returns Electronically) System. This Revenue Procedure must be used
to prepare current and prior year information returnsfiled beginning January 1, 2011, and received by FIRE by December 31,
2011.
.02Electronic reporting of Form 8955–SSA eliminates the need to submit paper documents to the IRS.CAUTION: Do not send
Copies of the paper forms to IRS for any forms filed electronically.This will result in duplicate filing.
.03Generally, the box names on the paper Form 8955–SSA correspond with the fields used to file electronically; however, if
discrepancies occur, the instructions in this Revenue Procedure govern.
.04Refer to Part A, Sec.6, for definitions of terms used in this publication.
.05The following instructions and publications provide more detailed filing procedures for certain information returns:
(a)Instructions for Form 8955–SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested
Benefits.
(b)Publication 3609, Filing Information Returns Electronically (FIRE)
Sec. 2. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
.01All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of 8955–SSA
Forms should be sent to the following address:
Internal Revenue Service
Information Returns Branch
Attn: 8955–SSA Reporting
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.02To request an extension to file Form 8955–SSA, submit a Form5558, Application for Extension of Time to File Certain Em-
ployee Plan Returns, before the due date of the Form 8955–SSA to the following address:
Internal Revenue Service Center
Ogden, UT 84201–0024
.03 The telephone numbers for electronic filing inquiries are:
Information Returns Branch Centralized Call Site
1–866–455–7438 or
Outside the U.S. 304–263–8700
e-mail atmccirp@irs.gov
304–579–4827 — TDD
(Telecommunication Device for the Deaf)
Fax Machine
Within the U.S. — 877–477–0572
Outside the U.S. — 304–579–4105
Electronic Filing — FIRE System
http://fire.irs.gov
Tax Exempt/Government Entities (TE/GE) Helpline
1–877–829–5500
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
IRS.gov—IRS Web Site access to forms and publications
.04The current Instructions for Form 8955–SSA have been included in Publication 4810 for your convenience.
2011–22 I.R.B.810May 31, 2011

.05Requests for paper Form 8955–SSA should be made by calling the IRS number1–800–TAX–FORM (1–800–829–3676)or
via the IRS Web Site atIRS.gov/formspubs.File paper forms, schedules, statements, and attachments at the following address:
Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201–0027.
.06Filersshould notcontact IRS/IRB if they have received a penalty notice and need additional information or are requesting an
abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact purposes; or,
the filer may be instructed to respond in writing to the address provided. IRS/IRB doesnotissue penalty notices and doesnothave
the authority to abate penalties. For penalty information, refer to the Penalty section of the current Instructions for Form 8955–SSA.
.07Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers elec-
tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business informa-
tion returns (Forms 1096, 1097, 1098, 1099, 5498, 8027, and W–2G).IRB/CSS also answers questions relating to the electronic
filing of Forms 8955–SSA. Call 1–800–455–7438 for specific information on 8955–SSA filing.Filers with inquiries regarding tax
law issues and paper filing of Form 8955–SSA should call theTE/GE Help Line at 877–829–5500. Inquiries dealing with backup
withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by
IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m.
to 4:30 p.m. Eastern Time, by calling1–866–455–7438or via e-mail atmccirp@irs.gov.Do not include Social Security Numbers
(SSNs) or Employer Identification Numbers (EINs) in e-mail correspondence. Electronic mail is not secure and the information could
be compromised. The Telecommunications Device for the Deaf(TDD)toll number is304–579–4827.Call as soon as questions arise
to avoid the busy filing seasons. Recipients of information returns (payees) should continue to contact 1–800–829–1040 with any
questions on how to report the information returns data on their tax returns.
Sec. 3. Form 4419, Application for Filing Information Retur
ns Electronically (FIRE)
.01Transmitters (See Part A, Section 6 for definition) are required to submit Form 4419, Application for Filing Information Returns
Electronically (FIRE), to request authorization to file Form 8955–SSA with IRS/IRB. A single Form 4419 may be filed. IRS/IRB
encourages transmitters who file for multipleplan administrators to submit one application and to use the assigned Transmitter Control
Code (TCC) for all. Form 4419 may be faxed to IRS/IRB within the U.S. at 877–477–0572 or outside the U.S. at 304–579–4105.
Plan administrators may also choose to submit Form 8955–SSA on paper.
Note: EXCEPTIONS — In order to file additional form types,a different TCC must be assigned. Submit another Form 4419
for filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W–2G, Form 1042–S, and Form 8027. See the back of Form 4419 for
detailed instructions.
.02Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/IRB at least 30 days before the
due date of the return(s) for current year processing. This will allow IRS/IRB the minimum amount of time necessary to process and
respond to applications.
.03Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the in-
structions on the back of Form 4419 carefully. A Form 4419 is included in Publication 4810 for the filer’s use. This form may be
photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available at
IRS.gov.
.04Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digit“6”,to be used only
for Form 8955–SSA, will be assigned and included in an approval letter. The TCCmustbe coded in the Transmitter “T” Record. If
a transmitter uses more than one TCC to file, each TCC must be reported on a separateelectronic transmission.
.05Ifanyof the information (name, TIN or address) on the Form 4419changes, please notify IRS/IRB in writing so the IRS/IRB
database can be updated. The transmitter should include the TCC in all correspondence.
.06Please make sure you submit your electronic files using the correct TCC. The FIRE System creates a filename that includes the
TCC and a four-digit sequence number. All files submitted through the FIRE System will have a unique filename assigned.
.07If a plan administrator’s files are prepared by a service bureau, it may not be necessary to submit an application to obtain a
TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/IRB for the plan administrator.
Other service bureaus will prepare electronic files for the plan administrator to submit directly to IRS/IRB. These service bureaus may
require the plan administrators to obtain a TCC to be coded in theTransmitter “T” Record. The planadministrator should contact
their service bureaus for further information.
.08Once a transmitter is approved to file electronically, it is not necessary to reapply each yearunless:
(a)The plan administrator has discontinued filing electronically for two consecutive years; the plan administrator’s TCC may
have been reassigned by IRS/IRB. Planadministrators who are aware that the TCC assigned will no longer be used are
requestedtonotifyIRS/IRBsothesenumbersmaybereassigned;or
(b)The plan administrator’s electronic files were transmitted in the past by a service bureau using the service bureau’s TCC,
but now the plan administrator has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her
own files. The plan administrator must request a TCC by filing Form 4419.
May 31, 20118112011–22 I.R.B.

.09One Form 4419 may be submitted per TIN. If a single transmitter needs to transmit more than 9,999 files in a single calendar
year, contact IRS/IRB toll-fee at 866–455–7438. Only one TCC will be issued per TIN unless the filer has checked the application
for the following forms in addition to the Form 8955–SSA: Forms 1097, 1098, 1099, 3921, 3922, 5498, W–2G, 8027 and 1042–S. A
separate TCC will be assigned for these forms.
.10Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec. 4. Due Dates
.01The due dates for filing paper returns with IRS also applies to electronic filing of Form 8955–SSA.
.02Form 8955–SSA filed electronically mustbe submitted to IRS/IRB on or before the due date. The due date for Form 8955–SSA
is the end of the 7
th
month after the end of the plan year.
.03An extension may be requested by filing Form 5558 before the due date of the Form 8955–SSA. Mail Form 5558 to Internal
Revenue Service Center, Ogden, UT, 84201–0024. If an automatic extension is granted, the extended due date is the 15
th
day of the
3
rd
month following the last day of the plan year.
.04If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on
the next day that is not a Saturday, Sunday, or legal holiday.
Sec. 5. Amended Returns
.01If you filed a Form 8955–SSA with the IRS/IRB and later discovered an error with the filing after IRS/IRB accepted your file;
you must send an amended 8955–SSA.
.02Amended returns should be filedas soon as possible. When a record is incorrect, all fields on that record must be completed
with the correct information. Resubmit the entire file again with the amended returns.
.03Prior year data, original and amended returns,mustbe filed according to the requirements of this Revenue Procedure. If
submitting prior year amended returns, use the record format for thecurrent year and submit in a separate transmission. However, use
the actual year designation of the amended return in Field Positions 2–5 of the “T” Record. A separate electronic transmission must
be made for each plan year.
.04All paper returns, whether original or amended, must be filed withDepartment of the Treasury Service Center, Internal Revenue
Service, Ogden, UT 84201–0024.
Sec. 6. Definition of Terms
ElementDescription
Amended ReturnAn amended return is an information return submitted by the
transmitter to amend an information return that was previously
submitted to and processed by IRS/IRB, but contained
erroneous information.
Employer Identification Number (EIN)A nine-digit number assigned by IRS for Federal tax reporting
purposes.
Electronic FilingSubmission of information returns electronically via the
Internet. See Part B of this publication for specific information
on electronic filing.
FileForpurposesofthisRevenueProcedure,afileconsistsofone
Transmitter “T” Record at the beginning of the file, a Sponsor
“S” Record, followed by the Administrator “A” Record, and
Participant “P” Record (s) ending with the last record on the
file, and the End of Transmission “F“ Record. Nothing should
be reported after the End of Transmission “F” Record.
FilerPerson (may be plan administrator, plan sponsor and/or
transmitter) submitting information returns to IRS.
Information ReturnThe vehicle for a plan administrator to submit required
information concerning recipients to IRS.
2011–22 I.R.B.812May 31, 2011

ElementDescription
ParticipantGenerally, for these purposes, any individual entitled to receive
benefits under a plan.
Plan AdministratorThe person designated by the plan, or in the absence of a
designation, as either (1) the employer (in the case of the
plan maintained by a single employer) or (2) the association,
committee, or joint board of trustees who maintain the plan (in
case of a plan maintained bymore than one employer).
RecordA record contains specific information for the filing of Form
8955–SSA. Records include the Transmitter “T” Record, the
Sponsor “S” Record, the plan Administrator “A” Record,
the Participant “P” Record and the “F” End of Transmission
Record. All records are a fixed length of 750 positions.
Service BureauPerson or organization with whom the plan administrator has
a contract to prepare and/or submit information return files to
IRS/IRB. A parent company submitting data for a subsidiary is
not considered a service bureau.
Social Security Number (SSN)A nine-digit number assigned by Social Security Administration
to an individual for wage and tax reporting purposes.
Special CharacterAny character that isnota numeric, an alpha, or a blank.
SponsorRefers to the sponsor of the plan, generally is one of the
following (1) the employer (in case of a plan maintained by
a single employer), (2) the employee organization (in case
of a plan maintained by an employee organization), or (3)
the association, committee, or joint board of trustees of the
parties who maintain the plan (in the case of a plan maintained
jointly by one or more employers and one or more employee
organizations, or by two or more employers).
Taxpayer Identification Number(TIN)Refers to either an Employer Identification Number (EIN) or a
Social Security Number (SSN).
TransmitterRefers to the person or organization submitting file(s)
electronically. The transmitter may be the plan administrator or
agent of the plan administrator.
Transmitter Control Code (TCC)A five-character alpha/numeric number assigned by IRS/IRB
to the transmitter prior to filing electronically. An application
Form 4419 must be filed with IRS/IRB to receive this number.
This number is inserted in the Transmitter “T” Record (field
positions 16–20) of the file andmustbe present before the file
can be processed. Transmitter Control Codes assigned to Form
8955–SSA transmitters will always begin with“6”.
VendorVendors include service bureaus that produce information
return files electronically for plan administrators. Vendors also
include companies that provide software for those who wish to
produce their own electronic files.
Sec. 7. State Abbreviations
.01The following table provides state and U.S. territory abbreviations that are to be used when developing the state code portion
of address fields.
May 31, 20118132011–22 I.R.B.

StateCodeStateCodeStateCode
AlabamaALKansasKSNo. Mariana IslandsMP
AlaskaAKKentuckyKYOhioOH
American SamoaASLouisianaLAOklahomaOK
ArizonaAZMaineMEOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth Caroli
na
SC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew Hampsh
ire
NHVirginiaVA
HawaiiHINew JerseyNJU.S. Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
.02When reporting APO/FPO addresses use the following format:
EXAMPLE:
Recipient Payee NamePVT Willard J. Doe
Recipient Mailing AddressCompany F, PSC Box 100
167InfantryREGT
Recipient Payee CityAPO (or FPO)
Recipient Payee StateAE, AA, or AP*
Recipient Payee ZIP Code098010100
*AE is the designation for ZIP codes beginning with 090–098, AA for ZIP code 340, and AP for ZIP
codes 962–966.
Sec. 8. Foreign Country Codes
.01The following table provides the Foreign Country Codes that are to be used when developing the country code portion of
address fields.
Foreign Country Codes
CodeCountryCodeCountryCodeCountry
AFAfghanistanGZGaza StripNENiue
ALAlbaniaGGGeorgiaNFNorfolk Island
AGAlgeriaGMGermanyCQNorthern Mariana Island
AQAmerican SamoaGHGhanaNONorway
ANAndorraGIGibraltarMUOman
AOAngolaGOGlorioso IslandsOCOther Countries
AVAnguillaGRGreecePKPakistan
AYAntarcticaGLGreenlandLQPalmyra Atoll
ACAntigua and BarbudaGJGrenadaPSPalau
ARArgentinaGPGuadeloupePMPanama
2011–22 I.R.B.814May 31, 2011

Foreign Country Codes
CodeCountryCodeCountryCodeCountry
AMArmeniaGQGuamPPPapua-New Guinea
AAArubaGTGuatemalaPFParacel Islands
ATAshmore and Car
tier Islands
GKGuernseyPAParaguay
ASAustraliaGVGuineaPEPeru
AUAustriaPUGuinea-BissauRPPhilippines
AJAzerbaijanGYGuyanaPCPitcairn Islands
BFBahamasHAHaitiPLPoland
BABahrainHMHeard Island and McDonald
Islands
POPortugal
FQBaker IslandsHOHondurasRQPuerto Rico
BGBangladeshHKHong KongQAQatar
BBBarbadosHQHowland IslandREReunion
BSBassas da IndiaHUHungaryRORomania
BOBelarusICIcelandRSRussia
BEBelgiumINIndiaRWRwanda
BHBelizeIDIndonesiaWSSamoa and Western Samoa
BNBeninIRIranSMSan Marin
o
BDBermudaIZIraqTPSao Tome and Principe
BTBhutanEIIrelandSASaudi Arabia
BLBoliviaISIsraelSGSenegal
BKBosnia-HerzegovinaITItalySESeychelles
BCBotswanaJMJamaicaSLSierra Leone
BVBouvet
Island
JNJan May
en
SNSingap
ore
BRBrazilJAJapanLOSlovakia
IOBritish Indian Ocean Territory DQJarvis IslandSISlovenia
VIBritish Virgin IslandsJEJerseyBPSolomon Islands
BXBruneiJQJohnston AtollSOSomalia
BUBulgariaJOJordanSFSouth Africa
UVBurk
ina Faso
JUJuan
de Nova Island
SXSout
h Georgia and the South
Sand
wich Islands
BMBurm
a
KZKaza
khstan
SPSpai
n
BYBurundiKEKenyaPGSpratly Islands
CBCambodiaKQKingman ReefCESri Lanka
CMCameroonKRKiribatiSHSt. Helena
CACanadaKNKorea, Democratic People’s
Republic of (North)
SCSt. Kitts and Nevis
CVCape VerdeKSKorea, Republic of (South)STSt. Lucia Island
CJCayman IslandsKUKuwaitSBSt. Pierre and Miquelon
CTCe
ntral African Republic
KGKy
rgyzstan
VCSt
. Vincent and the Grenadines
CDChadLALaosSUSudan
CIChileLGLatviaNSSuriname
CHChinaLELebanonSVSvalbard
KTChristmas IslandLTLesothoWZSwaziland
IPClipperton IslandLILiberiaSWSweden
CKCocos (Keeling) IslandsLYLibyaSZSwitzerland
COColombiaLSLiechtensteinSYSyria
CNComorosLHLithuaniaTWTaiwan
CFCongo (Democratic Republic) LULuxembourgTITajikistin
May 31, 20118152011–22 I.R.B.

Foreign Country Codes
CodeCountryCodeCountryCodeCountry
CWCook IslandsMCMacauTZTanzania
CRCoral Sea IslandsMKMacedoniaTHThailand
VPCorsicaMAMadagascarTOTogo
CSCosta RicaMIMalawiTLTokelau
IVCote D’Ivoire (Ivory Coast)MYMalaysiaTNTonga
HRCroatiaMVMaldivesTDTrinidad and Tobago
CUCubaMLMaliTETromelin Island
CYCyprusMTMaltaTSTunisia
EZCzech Republ
ic
IMMan, Isle ofTUTurkey
DADenmarkRMMarshall IslandsTXTurkmenistan
DJDjiboutiMBMartiniqueTKTurks and Caicos Islands
DODominicaMRMauritaniaTVTuvalu
DRDominican RepublicMPMauritiusUGUganda
TTEast TimorMFMayotteUPUkraine
ECEcuadorMXMexicoTCUnited Ar
ab Emirates
EGEgyptMQMidway IslandsUKUnited Kingdom (England,
Northern Ireland, Scotland,
and Wales)
ESEl SalvadorMDMoldovaUCUnknown Country
EKEquatorial GuineaMNMonacoUYUruguay
EREritreaMGMongoliaUZUzbekistan
ENEstoniaMHMontserratNHVanuatu
ETEthiopiaMOMoroccoVTVatican City
EUEuropa
Island
MZMozamb
ique
VEVenezu
ela
FKFalkland Islands (Islas
Malvinas)
WANamibiaVMVietnam
FOFaroe IslandsNRNauruVQVirgin Islands
FMFederated States of Micronesia BQNavassa IslandWQWake Island
FJFijiNPNepalWFWallis and Futuna
FIFinlandNLNetherlandsWEWest Bank
FRFranceNTNetherlands AntillesWIWestern Sahara
FGFren
ch Guinea
NCNew C
aledonia
YMYeme
n(Aden)
FPFrench PolynesiaNZNew ZealandYOYugoslavia
FSFrench Southern and Antarctic
Lands
NUNicaraguaZAZambia
GBGabonNGNigerZIZimbabwe
GAThe GambiaNINigeria
Part B. Electronic Filing Specifications
Note 1: The FIRE System DOES NOT provide fill-in forms. Filers must program files according to the Record Layout Speci-
fications contained in this publication. For a list of software providers, log on toIRS.govandgototheApproved IRS e-file for
Business Providerslink.
Note 2: The FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance.
Sec. 1. General
.01Filing Forms 8955–SSA through the FIRE (Filing Information Returns Electronically) System (originals and amended) is the
method of filing for plan administrators who wish to file electronically instead of filing on paper.
2011–22 I.R.B.816May 31, 2011

.02All electronic filing of information returns are received at IRS/IRB via the FIRE System. To connect to the FIRE System, point
your browser tohttp://fire.irs.gov.
The system is designed to support the electronic filing of information returns only.
.03The electronic filing of information returns is not affiliated with any other IRS electronic filing programs.
Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information
returns should be directed to IRS/IRB.
.04Files submitted to IRS/IRB electronicallymust be in standard ASCII code. Do not send paper forms with the same information
as electronically submitted files. This would create duplicate reporting.
.05Current and prior year data must be submitted in separate electronic transmissions. Each plan yearmust be a separate electronic
file.
.06Filers who have prepared their information returns in advance of the due date can submit their file any time after the plan year
ends.
.07Plan administrators should retain a copy of the information returns filed with IRS/IRB or have the ability to reconstruct the
data for at least 3 years from the due date of the returns.
.08See Part C, Record Format Specifications and Record Layouts, for the proper record format.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 3, for
information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers create their own user ID, password and PIN (Personal Identification Number) and do
not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it isnotnecessary to create a separate User ID and password for each TCC.
.04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised.
Passwords are user created at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric.
However, filers who forget their password or PIN, can call1–866–455–7438for assistance. The FIRE System will require users to
change their passwords periodically. Userscan change their passwords at any time from the Main Menu. Prior passwords cannot be
used.
Sec. 3. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to
test hardware and software. Generally, testing is available between November 1 and February 15. To connect to the FIRE test System,
point your browser tohttp://fire.test.irs.gov.
.02IRS/IRB encourages first time electronic filers to submit a test.
.03The test filemustconsist of a sample of each type of record:
(a)Transmitter “T” Record (all fields marked required must include transmitter information)
(b)Sponsor “S” Record
(c)Administrator “A” Record
(d)Multiple Participant “P” Records(at least 11 “P” Records per each “T” Record)
(e)End of Transmission “F” Record (See Part C for record formats.)
.04Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file.
.05IRS/IRB will check the file to ensure it meets the specifications of this Revenue Procedure.
For current filers, sending a test file will provide the opportunity to ensure their software reflects any programming changes.
.06Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB at1–866–455–7438for assistance.
.07Within 5 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail fromfire@irs.govandirs.e-helpmail@irs.gov. If the file is bad, the filer must return tohttp://fire.irs.govto determine
what the errors are in the file by clicking on CHECK FILE STATUS.
If your results indicate:
(a)“Good” — Your test file is good for Federal reporting.
(b)“Bad” — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send
another test file, send it as a test (not as an original or amended).
(c)“Not Yet Processed” — The file has been received, but we do not have results available yet. Please allow another day for
results.
May 31, 20118172011–22 I.R.B.

Sec. 4. Electronic Submissions
.01Electronically filed information may be s
ubmitted to IRS/IRB 24 hours a day, 7 days aweek. Technical assistance is available
Monday through Friday between 8:30 a.m. and 4
:30 p.m. ET by calling1–866–455–7438.
.02 The FIRE System will be down from 2 p.m. ET D
ecember 16, 2011, through January 2, 2012.This allows IRS/IRB to
update its system to reflect current year cha
nges. In addition, the FIRE System may be down every Wednesday from 2:00 a.m. to
5:00 a.m. ET for maintenance.
.03If you are sending files larger than 10,00
0 records electronically, data compressionis encouraged. Your file size can not exceed
2.5 million records. WinZip and PKZIP are th
e only acceptable compression packages. IRS/IRB cannot accept self-extracting zip files
or compressed files containing multiple f
iles. The time required to transmit informationreturns electronically will vary depending
upon the type of connection to the Internet
and if data compression is used.The time required to transmit a file can be reduced up
to 95 percent by using compression.
.04Transmitters may create files using se
lf assigned filename(s). Files submitted electronically will beassigned a new unique
filename by the FIRE System. The filename a
ssigned by the FIRE System will consist of submission type (TEST, ORIG [original],
and AMEN [amended]), the filer’s TCC and a f
our-digit sequence number. The sequence number will be incremented for every file
sent. For example, if it is your first origi
nal file for the calendar year and your TCC is 66666, the IRS assigned filename would be
ORIG.66666.0001.Record the file name.
This information will be needed by IRS/IRB to identify the file, if assistance is required.
.05If a file submitted timely is bad, the f
iler will have up to 60 days from the day the file was transmitted to submit an acceptable
original file. If an acceptable origina
l file is not received within 60 days, the plan administrator could be subject to late filing or
incomplete return penalties.
Sec. 5. PIN Requirements
.01The user will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID name and
password.
.02The PIN is required each time an ORIGINAL or AMENDED file is sent electronically and serves as permission to release the
file. It is not needed for a TEST file. An authorized agent may enter their PIN; however, the plan administrator is responsible for the
accuracy of the returns. The plan administrator will be liable for penalties for failure to comply with filing requirements. If you forget
your PIN, please call1–866–455–7438for assistance.
.03If the file is good, it is released for mainline processing.
Sec. 6. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 8955–SSA, 1042–S, 1097, 1098, 1099, 3921, 3922, 5498,
8027, 8935 and W–2G.
.02A transmitter must have a TCC (see Part A,Sec. 3) before a file can be transmitted.
.03After 5 business days, the results of the electronic transmission will be e-mailed if provided an accurate e-mail address on the
“Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to accept e-mail from
fire@irs.govandirs.e-helpmail@irs.gov. If after receiving the e-mail it indicates that the file is bad, filers must log into the FIRE
System and go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in the file.
Sec. 7. Connecting to the FIRE System
.01Before connecting, have the TCC and TIN available.
.02Filers should turn off pop-up blocking software before transmitting their files.
.03The browser must support the security standards listed below.
.04The browser must be set to receive “cookies.” Cookies are used to preserve the User ID status.
.05Point the browser tohttp://fire.irs.govto connect to the FIRE System.
.06FIRE Internet Security Technical Standards are:
HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt)
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
SSL 3.0 Specifications (http://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (http://www.ief.org/rfc/rfc2246.txt)
2011–22 I.R.B.818May 31, 2011

The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS–197)
AES 128-bit (FIPS–197)
TDES 168-bit (FIPS–46–3)
F
irsttimeconnectiontotheFIRESystemIf you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
Click“Create New Account.”
Fill out the registration form and click“Submit.”
Create yourUser ID
Create and verify yourpassword(the password is user createdand must be 8 alpha/numeric
characters, containing at least 1uppercase, 1 lowercase and 1 numeric. It cannot contain the User
ID). FIRE will require you to change the password periodically.
Click“Create
.”
If you receive the message“Account Created,”click“OK.”
Create and verify your 10-digit self-assigned PIN (Personal Identification Number).
Click“Submit.”
If you receive the message“Your PIN has been successfully created!,”click“OK.”
Read the bulletin(s) and/or “Click here to continue.”
S
ubsequentconnectionstotheFIRESystem
Click“Log On.”
Enter yourUser ID.
Enter yourpassword(the password is case sensitive).
Read the bulletin(s) and/or “Click here to continue.”
U
ploadingyourfiletotheFIRESystem
At Menu Options:
Click“Send Information Returns.”
Enter yourTCC.
Enter yourTIN.
Click“Submit.”
The system will then display the company name, address, city, state, ZIP code, telephone
number, contact and e-mail address. This information will be used to e-mail the transmitter
regarding their transmission. Update as appropriate and/or Click“Accept.”
Note: Please ensure that the e-mail address is accurate so that the correct person receives
the e-mail and it does not return to us undeliverable. If you are using SPAM filtering
software, configure it to allow an e-mail fromfire@irs.govandirs.e-helpmail@irs.gov.
Click one of the following:
Original File
Amended File
Test File
Enter your 10-digit PIN (You are not prompted for this if a test is being sent).
Click“Submit”.
Click“Browse”to locate the file and open it.
Click“Upload”.
When the upload is complete, the screenwill display the total bytes received and tell you the name of the file you just
uploaded. Print this pageand keep it for your records.
If y
ou have more files to upload for that TCC:
Cli
ck“File Another?”;otherwise,
Cl
ick“Main Menu”.
May 31, 20118192011–22 I.R.B.

It is your responsibility to check the acceptability of your file; therefore, besure to check back into the system in 5
business days using the CHECK FILE STATUS option.
CheckingyourFILESTATUS
If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will
be sent regarding your FILE STATUS. If the results in the e-mail indicate “Good, Released” and you agree with the “Count of
Participants”, then you are finished with this file. If you have any other results, please follow the instructions below.
At the Main Menu:
Click“Check File Status.”
Enter yourTCC.
Enter yourTIN.
Click“Search.”
If “Results” indicate:
“Good, Released”— File has been released to our mainline processing.
“Good, Released with Error Status”— File has been released but contains
minor errors.
“Bad”— Click on filename to view error message(s). Correct the errors and
timely resubmit the file as an “original”.
“Not yet processed”— File has been received, but we do not have results
available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click onMain Menu.
Click“Log Out.”
Close your Web Browser.
Sec. 8. Common Submission Errors and Problems
IRS/IRB encourages filers to verify the format and content ofeach type of record to ensure theaccuracy of the data. This may
be important for those filers who have either had their files prepared by a service bureau or who have purchased software packages.
Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data.This section
lists some of the problems most frequently encountered with electronic files submitted to IRS/IRB. These problems may result in
IRS/IRB rejecting files as “Bad”.
.01Your electronic file appears to be incomplete. The count of participant records in the P-RECORD-COUNT field of the End of
Transmission “F” Record does not equal the number of Participant “P” records in your file.
.02Your electronic file appears to be incomplete. The count of all records in the FILE-RECORD-COUNT field of the End of
Transmission “F” Record does not equal the number of records in your file.
.03You submitted a test file to the production system. If the file you submitted wasn’t a test file, please Correct the TEST-FILE-IND
on the Transmitter “T” Record. If you submitted a test file to the production system in error, you don’t need to do anything; the file
will be deleted if a corrected file isn’t received in 60 days.
.04You submitted a file with more than one Transmitter “T” Record. Each file submitted through FIRE can contain only one
Transmitter “T” Record.
.05You submitted a file with more than one Sponsor “S” Record. Each file submitted through FIRE can contain only one Sponsor
“S” Record.
.06You submitted a file with more than one Administrator “A” Record. Each file submitted through FIRE can contain only one
Administrator “A” Record.
.07You submitted a file with more than one End of Transmission “F” Record. Each file submitted through FIRE can contain only
one End of Transmission “F” Record.
.08You submitted a file with records which appear to be from different filings. (The Plan Year Begin Date, Plan Year End Date,
Sponsor EIN, and Plan Number are not the same on every record in your file.)
.09Your filing contained too many participants to be submitted in a single FIRE file, so it was included in multiple FIRE files and
one of these FIRE files had an error. All of the FIRE files related tothis single filing must be corrected and resubmitted (even if there
was an error in only one of the files).
2011–22 I.R.B.820May 31, 2011

.10Your filing did not include a Sponsor EIN in positions 18–26 of the Sponsor “S” Record.
.11Your filing included a non-numeric Sponsor EIN in positions 18–26 of the Sponsor “S” Record.
.12Your filing did not include a Sponsor Name in positions 74–143 of the Sponsor “S” Record.
.13Your filing did not include a Sponsor Address in positions 249–400 of the Sponsor “S” Record.
.14Your filing included a non-numeric Plan Number in positions 27–29 of the Sponsor “S” Record. The Plan Number should be
001–999.
.15Your filing did not include a Plan Name in positions 411–550 of the Sponsor “S” Record.
.16We have already received a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date. If your file was
submitted to correct a previous error but is being submitted more than 60 days after you were notified of the error, or if this file was
meant to amend a previously submitted filing, please make sure thatitisidentifiedasanamendedreturn(AMENDED-IND=“1”
in position 34 of the Sponsor “S” Record. If your file was submitted in error (it was a duplicate filing), or if this is not a duplicate
return and you did not previously submit a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date, please contact
IRS/IRB.
.17The count of total participants reported on Form 8955–SSA (Line 3) in positions 568–575 of the Sponsor “S” Record does not
equal the count of Participant“P” Records received. If the filing was too large to be submitted on a single FIRE file, Form 8955–SSA
Line 3 should be the total reported in all of the associated FIRE files.
.18Your filing did not include an Administrator EIN in positions 35–43 of the Administrator “A” Record.
.19Your filing included a non-numeric Administrator EIN in positions 35–43 of the Administrator “A” Record.
.20Your filing did not include an Administrator Address in positions 149–300 of the Administrator “A” Record.
.21Your filing had plan participant record(s) whichcontained data but did not have a valid entry code.
.22Your filing had plan participant record(s) on which you indicated an Entry Code of “A” or “B” in box 7a, however you didn’t
provide all of the remaining data for Lines 7(b) through 7(g) in positions 44–131 of the Participant “P” record.
.23Your filing had plan participant record(s) on which you indicated an Entry Code of “D”, however you didn’t provide all of the
remaining data for Lines 7(b) and 7(c) in positions 44–99 of the Participant “P” record.
.24Your filing had plan participant record(s) on which you indicated an Entry Code of “C”, however you didn’t provide all of the
remaining data for Lines 7(b) (positions 44–52), 7(c) (positions53–99), 7(h) (positions 132–140), and 7(i) (positions 141–143) in the
Participant “P” Record.
.25SPAM filters are not set to receive e-mail fromfire@irs.govandirs.e-helpmail@irs.gov. If you want to receive e-mails
concerning your files, processing results, reminders and notices, set your SPAM filter to receive e-mail fromfire@irs.govand
irs.e-helpmail@irs.gov.
.26An incorrect e-mail address was provided. When the “Verify Your Filing Information” screen is displayed, make sure your
correct e-mail address is listed. If not, please update with the correct e-mail address.
.27The transmitter does not check the FIRE System to determine why the file is bad. The results of your file transfer are posted
to the FIRE System within five business days. If the correct e-mail address was provided on the “Verify Your Filing Information”
screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If you have any other results, please follow the
instructions in the Check File Status option.If the file contains errors, you can get anonline listing of the errors. Date received and
number of payee records are also displayed.
.28The transmitter compresses several files into one. Only compress one file at a time. For example, if you have 10 uncompressed
files to send, compress each file separately and send 10 separate compressed files.
.29The file is formatted as EBCDIC. All files submitted electronically must be in standard ASCII code.
.30An incorrect file is not replaced timely. If your file is bad, correct the file and timely resubmit as an original.
.31The transmitter sends a file and CHECK FILE STATUS indicatesthat the file is good, but the transmitter wants to send an
amended file to replace the original file. Once a file has been transmitted, you cannot send another file unless CHECK FILE STATUS
indicates the file is bad (5 business days afterfile was transmitted). If you do not want us to process the file, you must first contact us
1–866–455–7438to see if this is a possibility.
Part C. Record Format Specifications and Record Layouts
Sec. 1. Transmitter “T” Record
.01This record identifies the entity preparing and transmitting the file. The transmitter and the plan administrator may be the same,
but they need not be.
.02ThefirstrecordofafileMUSTbe a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise,
the file will be rejected.
.03The “T” Record is a fixed length of 750 positions.
.04All alpha characters entered in the “T” Record must be upper case.
May 31, 20118212011–22 I.R.B.

Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new
file. For those fields not marked “Required”, a transmitter mustallowforthefield,butmaybeinstructed to enter blanks or
zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to
the Instructions for Form 8955–SSA for additional filing information.
Record Name: Transmitter “T” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“T”.
2–5
Plan Year4
Required.Enter 2011. If reporting prior year data, report the year which applies
(2010, 2009, etc.) and set the Prior Year Indicator in field position 6.
6Blank1Enter a blank.
7–15
Transmitter’s TIN9
Required.Enter the nine-digit Taxpayer Identification Number of the
transmitter. DoNOTenter blanks, hyphens or alpha characters. An EIN
consisting of all the same digits (e.g., 111111111) is not acceptable.
16–20Transmitter Control
Code (TCC)
5Required.Enter the five-character alpha/numeric Transmitter Control Code
assigned by IRS/IRB.
21–27Reserved7Enter blanks.
28Test File
Indicator
1
Required for test files only.Enter a “T” if this is a test file; otherwise, enter
blank.
29Foreign Entity
Indicator
1Enter a “1” (one) if the transmitter is a foreign entity; otherwise, enter a blank.
30–69Transmitter’s Name40
Required.Enter the name of the transmitter in the manner in which it is used
in normal business. Left justify the information and fill unused positions with
blanks.
70–109Transmitter’s Name
(Continuation)
40
Required.Enter any additional information that may be part of the name. Left
justify the information and fillunused positions with blanks.
110–149Company Name40
Required.Enter the name of the company to be associated with the address
where correspondence should be sent. Left justify the information and fill
unused positions with blanks.
150–189
Company Name
(Continuation)
40Enter any additional information that may be part of the name. Left justify the
information and fill unused positions with blanks.
190–229Company Mailing
Address
40
Required.Enter the mailing address where correspondence should be sent. Left
justify the information and fillunused positions with blanks.
Note: Any correspondence relating to problem electronic files will be sent to this address.
For U.S. addresses, the administrator’s city, state, and ZIP Code must bereported as a 40, 2, and 9-position field, respectively.
Filers must adhere to the correct format for the city, state, and ZIP Code.
For foreign addresses,filers may use the administrator’s city, state, and ZIP Code as a continuous 51-position field. Enter
information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign
address, the Foreign Entity Indicatorin position 29 must contain a “1” (one).
230–269Company
City
40
Required.Enter the city, town, or post office where correspondence should be
sent. Left justify the information and fill unused positions with blanks.
270–271Company
State Code
2
Required.Enter the valid U.S. Postal Service state code abbreviation. See
Part A, Sec. 7.
2011–22 I.R.B.822May 31, 2011

Record Name: Transmitter “T” Record
Field
Positions Field TitleLength Description and Remarks
272–280Company
ZIP Code
9
Required. Enter the valid nine-digit ZIP assigned by the U.S. Postal Service. If
only the first five-digits are known, left justify the information and fill unused
positions with blanks.
281–303Reserved23Enter blanks.
304–343Contact Name40
Required.Enter the name of the person to be Contacted if IRS/IRB encounters
problems with the file or transmission. Left justify the information and fill
unused positions with blanks.
344–358
Contact Telephone
Number
15
Enter the telephone number of the person to contact regarding electronic files.
Omit hyphens. If no extension is available, left justify the information and fill
unused positions with blanks. For example, the IRS/IRB Customer Service
Section phone number of866–455–7438with an extension of52345would
be866455743852345.
359–408
Contact Email
Address
50Required if available.Enter the e-mail address of the person to contact
regarding electronic files. Left-justify the information. If no e-mail address is
available, enter blanks.
409–517
Reserved109 Enter blanks.
518
Vendor Indicator1
Required. Enter the appropriate code from the table below to indicate if your
software was provided by a vendor or produced in-house.
Indicator
Usage
VYour software was purchased from a
vendor or other source.
IYour software was produced by
in-house programmers.
Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced
in-house, the following Vendor information fields are not required.
519–558
Vendor Name40
Required.E
nter the name of the company from whom you purchased your
software. L
eft justify the information and fill unused positions with blanks.
ForU.S.addresses, the vendor city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively.Filers
must adhere to the correct format for the administrator’s city, state, and ZIP Code.
For foreign addresses,filers may use the administrator’s city, state, and ZIP Code as a continuous 51-position field. Enter
information in the following order: city, province or state, postal code, and the name of the country.
559–598
Vendor Mailing
Address
40
Required.E
nter the mailing address. Left justify the information and fill unused
positions
with blanks.
599–638
Vendor Cit
y
40
Required.Enter the city, town, or post office. Left justify the information and
fill unused positions with blanks.
639–640Vendor State2
Required.Enter the valid U.S. Postal Service state abbreviation. Refer to the
chart of valid state codes in Part A, Sec. 7.
641–649Vendor ZIP Code9
Required.
Enter the valid nine-digit ZIP Code assigned by the U.S. Postal
Service.
If only the first five-digits are known, left justify the information and
fill unus
ed positions with blanks.
650–689
Vendor Co
ntact Name
40
Required.Enter the name of the person whocan be contacted concerning any
software questions.
690–704Vendor Contact
Phone Number &
Extension
15Required.Enter the telephone number of the person to contact concerning
software questions. Omit hyphens. If no extension is available, left justify the
information and fill unused positions with blanks.
705–739
Reserved
35
Enter blanks.
May 31, 20118232011–22 I.R.B.

Record Name: Transmitter “T” Record
Field
Positions Field TitleLength Description and Remarks
740Vendor Foreign
Entity Indicator
1Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank.
741–748Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” record will always be “1” (one), since it is
the first record on your file and you can have only one “T” record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading
zeroes in the field. For example, the “T” record sequence number would appear
as “00000001” in the field, the “S” record would be “00000002”, the “A” record,
“00000003”, the “P” record, “00000004” and so onuntil you reach the final
record of the file, the “F” record.
749–750
Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Transmitter “T” Record Layout
Record
Type
Plan
Year
Prior Year
Indicator
Transmitter’s
TIN
Transmitter
Control
Code
(TCC)
ReservedTest File
Indicator
Foreign
Entity
Indicator
1
2–5
6
7–15
16–2021–272829
Transmitter’s
Name
Transmitter’s
Name
(Continuation)
Company
Name
Company
Name
(Continuation)
Company
Mailing
Address
Company
City
30–6970–109110–149
150–189
190–229230–269
Company
State
Code
Company
ZIP
Code
ReservedContact
Name
Contact
Telephone
Number
Contact
e-mail
Address
Reserved
270–271272–280281–303304–343
344–358359–408409–517
Vendor
Indicator
Vendor
Name
Vendor
Mailing
Address
Vendor
City
Vendor
State
Vendor ZIP
Code
518519–558559–598599–638
639–640641–649
Vendor
Contact
Name
Vendor
Contact
Phone
Number &
Extension
ReservedVendor
Foreign
Entity
Indicator
Record Sequence
Number
Blank or
Carriage Return
Line Feed
650–689
690–704
705–739
740741–748
749–750
2011–22 I.R.B.824May 31, 2011

Sec. 2. Sponsor “S” Record
.01The “S” Record identifies the Sponsor record.
.02Enter an “S” Record after the initial “T” Record on the file. There is on
ly one “S” Record per file.
.03The “S” Record is a fixed length of 750 positions.
.04All alpha characters entered in the “S” Record must be uppercase.
Note 1: For all fields marked “Required”, the transmittermustprovide the information described under Description and
Remarks. If required fields are not completed in accordance withthese instructions, your file may not process correctly. For
those fields not marked “Required”, a transmitter must allowfor the field, but may be instructed to enter blanks or zeroes
in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the
Instructions for Form 8955–SSA for additional filing information.
Record Name: Sponsor “S” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“S”.
2–9Plan Year Begin Date8
Required.Enter the Plan Year Begin Date in the following format
YYYYMMDD.
10–17Plan Year End Date8
Required.Enter the Plan Year End Date in the following format YYYYMMDD.
18–26Sponsor EIN9
Required.Enter the nine-digit Employer Identification Number of the Sponsor.
DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all
thesamedigits(e.g., 111111111) is not acceptable.
27–29Plan Number3
Required.Enter the plan number. Right-justify the information with leading
zeros.
30FIRE Form
8955–SSA
Continuation
Indicator
1
Required.Enter a “1” if this is a continuation of a Form 8955–SSA; otherwise,
enter a blank.
31–33FIRE Form
8955–SSA
Continuation
Sequence Number
3
Required.Set to 001 if the FIRE Forms SSA Continuation Indicator is blank.
34Amended Indicator1
Required.Entera“1”ifthisisanamendedreturn; otherwise, enter a zero.
355558 Extension Filed
Indicator
1
Required.Enter a “1” if a Form 5558 extension was filed for this plan;
otherwise, enter a zero.
36Automatic Extension
Indicator
1
Required.Enter “1” if a business tax return extension other than a Form 5558
was filed for this year; otherwise, enter a zero.
37Blank1Enter blank.
38Special Extension
Indicator
1
Required.Enter a “1” if this filing is being submitted under a special extension
(for example, a disaster declaration); otherwise, enter a zero.
39–73Special Extension
Description
35
If the Special Extension Indicator equals ‘1”, enter either Disaster Relief
Extension or Combat Zone Extension which ever is appropriate. Left justify the
information and fill unused positions with blanks.
74–143Sponsor’s Name70
Required.Enter the sponsor’s name. Left justify the information and fill unused
positions with blanks.
144–213Sponsor’s DBA
Name
70Enter the sponsor’s Doing Business As (DBA), if applicable. Left justify the
information and fill unused positions with blanks.
214–248Sponsor’s In Care Of
Name
35
EnterthenameifusinganInCareOfName.Leftjustifytheinformationandfill
unused positions with blanks.
May 31, 20118252011–22 I.R.B.

Record Name: Sponsor “S” Record
Field
Positions Field TitleLength Description and Remarks
249–283Sponsor’s Mailing
Address Line 1
35Required.Enter the mailing address of the sponsor. Street address should
include number, street, apartment or suite number, or PO Box if mail is not
delivered to street address. Left justify the information and fill unused positions
with blanks.
284–318Sponsor’s Mailing
Address Line 2
35
Enter any additional address information if necessary.
319–340Sponsor’s City22
Required.Enter the city, town or post office. Left justify the information and
fill the unused positions with blanks. Enter APO or FPO if applicable.
341–342Sponsor’s State2
Required.If a U.S. address, enter the valid U.S. Postal Service state abbreviation
for the state or the appropriate postal identifier (AA, AE, or AP) described in
Part A, Sec. 7; otherwise, enter blanks.
343–354
Sponsor’s ZIP Code12
Required.If a U.S. address, enter the valid ZIP Code assigned by the U.S.
Postal Service. If only the first five-digits are known, left justify the information
and fill the unused positions with blanks. Do not enter hyphens or blanks
between numbers.
355–376
Sponsor’s Foreign
Province or State
name
22If the sponsor has a foreign address, enter the province or state name. Left justify
the information and fill unused positions with blanks.
377–378Sponsor’s Foreign
Country Code
2If the sponsor has a foreign address, enter the appropriate country code from the
table in Part A, Sec. 8; otherwise, enter blanks.
379–400Sponsor’s Foreign
Mailing Routing
Code
22If the sponsor has a foreign address, enter the routing code; otherwise, enter
blanks
401–410Sponsor’s Telephone
Number
10If known, enter the sponsor’s 10-digit telephone number; otherwise, enter
blanks. Do not enter dashes.
411–550
Plan Name140
Required.Enter the plan name. Left justify the information and fill unused
positions with blanks.
551
Voluntary Filing
Indicator
1
Required.Enter a 1 if this is a voluntary filing for a Government, Church or
Other Plan; otherwise, enter a zero.
552–559
Separated
Participants Required
To be Reported for
SSA Count
8
Required.Enter the total number of plan participants with deferred vested
benefits required to be reported for this year. If this is a continuation form with
a 1 in position 30 of this record, enter the combined total of all records. For
example, if the first record of the submission contains 1,000 participants and the
second record contains 2,000, then enter 3,000 in this field. Information should
be right-justified with leading zeros; otherwise, fill with leading zeros.
560–567
Separated
Participants
Voluntarily Reported
for SSA Count
8
Required.Enter the total number of plan participants entitled to a deferred
benefit who are voluntarily reported.If this is a continuation form with a 1 in
position 30 of this record, enter the combined total of all records. For example,
if the first record of the submission contain a 1,000 participants and the second
record contains 2,000, then enter 3,000 in this field. Information should be
right-justified with leading zeros; otherwise, fill with leading zeros.
568–575
Total Participants
Reported on SSA
Count
8
Required.Enter the total number of participants entered in the fields for
Separated Participants and Voluntarily Separated Participants. Information
should be right-justified with leading zeros; otherwise, fill with leading zeros.
576
Participant Statement
Indicator
1
Required.Enter a “1” if the plan administrator provided an individual statement
to each participant required to receive a statement; otherwise, enter a zero.
2011–22 I.R.B.826May 31, 2011

Record Name: Sponsor “S” Record
Field
Positions Field TitleLength Description and Remarks
577–585
Last Report Sponsor
EIN
9If present, enter the nine-digit Employer Identification Number of the Sponsor.
DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all
thesamedigits(e.g., 111111111) is not acceptable. If the EIN is not available,
entering blanks is acceptable.
586–588
Last Report Plan
Number
3Enter the 3-digit plan number, if available. Information should be right-justified
with leading zeros.
589–658
Last Report Sponsor
Name
70Enter the plan sponsor name, if available. Left justify the information, fill
unused positions with blanks.
659–693
Typed Sponsor
Signature Name
35
Enter the name of the person responsible for signing the tax form. Left justify
the information, fill unused positions with blanks.
694–702Sponsor Signature
Date
8Enter the date the tax form was signed in YYYYMMDD format.
703–740Reserved37Enter blanks.
741–748Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “S” record will always be “2” (two), since it is
the second record on your file. Each record, thereafter, must be incremented by
one in ascending numerical sequence,i.e., 3, 4, etc. Right-justify the information
numbers with leading zeroes in the field. For example, the “T” record sequence
number would appear as “00000001” in the field, the “S” record would be
“00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on
until you reach the final recordof the file, the “F” record.
749–750
Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Sponsor “S” Record Layout
Record
Type
Plan Year Begin
Date
Plan Year End
Date
SponsorEINSponsorPlan
Number
FIRE Form
8955–SSA
Continuation
Indicator
12–910–1718–2627–2930
FIRE Form
8955–SSA
Continuation
Sequence Number
Amended
Indicator
5558 Extension
Filed Indicator
Automatic
Extension
Indicator
BlankSpecial
Extension
Indicator
31–3334
35
363738
Special
Extension
Description
Sponsor’s NameSponsor’s DBA
Name
Sponsor’s In
Care Of Name
Sponsor’s
Mailing Address
Line 1
Sponsor’s
Mailing Address
Line 2
39–7374–143144–213214–248249–283284–318
May 31, 20118272011–22 I.R.B.

Sponsor’s CitySponsor’s StateSponsor’s ZIP
Code
Sponsor’s
Foreign
Province or
State Name
Sponsor’s
Foreign Country
Code
Sponsor’s
Foreign Mailing
Routing Code
319–340341–342
343–354355–376
377–378379–400
Sponsor’s
Telephone
Number
Plan NameVoluntary Filing
Indicator
Separated
Participants
Required for
SSA Count
Voluntary
Separated
Participants
Required For
SSA Count
Total Participants
Reported on
SSA Count
401–410
411–550551552–559560–567568–575
Participant Statement
Indicator
Last Report
Sponsor’s EIN
Last Report Plan
Number
Last Report
Sponsor’s name
Typed Sponsor
Signature Name
576577–585586–588589–658659–693
Sponsor Signature DateReservedRecord Sequence NumberBlank or Carriage Return
Line Feed
694–702703–740741–748
749–750
Sec. 3. Administrator “A” Record
.01The “A” Record contains the name and address information of the Plan Administrator. There should only be one “A” Record
per file.
.02All alpha characters entered in the “A” Record must be uppercase.
.03The “A” Record is a fixed length of 750 positions.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new
file. For those fields not marked “Required”, a transmitter mustallowforthefield,butmaybeinstructed to enter blanks or
zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to
the Instructions for Form 8955–SSA for additional filing information.
Record Name: Administrator “A” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“A”.
2–9Plan Year Begin Date8
Required.Enter the Plan Year Begin Date in the following format
YYYYMMDD.
10–17Plan Year End Date8
Required.Enter the Plan Year End Date in the following format YYYYMMDD.
18–26Sponsor’s EIN9
Required.Enter the nine-digit Employer Identification Number of the sponsor.
DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all
thesamedigits(e.g., 111111111) is not acceptable.
27–29Plan Number3
Required.Enter the plan number. Right-justify the information and fill with
leading zeroes.
30FIRE Continuation
Indicator
1
Required.Enter a “1” if this is a continuation of a Form 8955–SSA; otherwise,
enter a zero.
2011–22 I.R.B.828May 31, 2011

Record Name: Administrator “A” Record
Field
Positions Field TitleLength Description and Remarks
31–33FIRE Continuation
Sequence Number
3
Required.Enter the sequence number of the Form 8955–SSA continuation
number. Right-justify the information and fill with leading zeros.
34Administrator Same
as Sponsor Indicator
1
Required.Enter a “1” if the plan administrator is the same as the sponsor;
otherwise, enter a zero.
35–43
Administrator’s EIN9
Required.Enter the nine-digit Employer Identification Number of the
administrator. DoNOTenter blanks, hyphens or alpha characters. An EIN
consisting of all the same digits (e.g., 111111111) is not acceptable.
44–113Administrator’s
Name
70
Required.Enter the name of the plan administrator. Left justify the information
and fill unused positions with blanks.
114–148Administrator In Care
of Name
35
Enter the in care of name if available; otherwise, enter blanks. Left justify the
information and fill unused positions with blanks.
149–183Administrator’s
Mailing Address
Line 1
35Required.Enter the mailing address of payee. The street address should include
number, street, apartment or suite number, or PO Box if mail is not delivered to a
street address. Left justify the information and fill unused positions with blanks.
184–218Administrator’s
Mailing Address
Line 2
35
Enter any additional address information. Left justify the information and fill
unused positions with blanks.
219–240Administrator’s City22
Required.Enter the Administrator’s city. Left justify the information and fill
unused positions with blanks.
241–242Administrator’s State
Code
2
Required.Enter the valid U.S. Postal Service state abbreviation for the state or
the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7.
243–254
Administrator’s ZIP
Code
12
Required for U.S. addresses.Enter the valid ZIP Code (nine, five, or
twelve-digit) assigned by the U.S. Postal Service. If only the first five-digits are
known, left justify the information and fill the unused positions with blanks.
255–276
Administrator’s
Foreign Province
or State
22
Required for a foreign address.Enter the name of the Administrator’s Province
or State. Left justify the information and fill unused positions with blanks.
Leave blank for U.S. addresses.
277–278Administrator’s
Foreign Address
Country Code
2
Required for a foreign address.Enter the name of the Administrator’s Foreign
Country Code from the table in Part A, Sec. 8. Leave blank for U.S. addresses.
279–300Administrator’s
Foreign Address
Postal Routing Code
22
Required for a foreign address.Enter the name of the Administrator’s Foreign
Country Postal Routing Code. Left justify the information and fill unused
positions with blanks. Leave blank for U.S. addresses.
301–310Administrator’s
Telephone Number
10Enter the Administrator’s telephone number if available. The number must be
exactly 10 numeric characters; otherwise, leave blank.
311–319Last Report
Administrator’s EIN
9Enter the nine-digit Employer Identification Number of the administrator,
if available. DoNOTenter blanks, hyphens or alpha characters. An EIN
consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is
not available, entering blanks is acceptable.
320–389Last Report
Administrator’s
Name
70Enter administrator’s name, if available. Left justify the information and fill
unused positions with blanks; otherwise, leave blank.
390–424Typed
Administrator’s
Signature Name
35
Enter the name of the administrator who signs the tax form; otherwise, leave
blank. Left justify the information and fill unused positions with blanks.
May 31, 20118292011–22 I.R.B.

Record Name: Administrator “A” Record
Field
Positions Field TitleLength Description and Remarks
425–432
Administrator’s
Signature Date
8Enter the date the administrator sign the tax form in YYYYMMDD format;
otherwise, leave blank.
433–740Reserved308 Enter blanks.
741–748Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” record will always be “1” (one), since it is
the first record on your file and you can have only one “T” record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading
zeroes in the field. For example, the “T” record sequence number would appear
as “00000001” in the field, the “S” record would be “00000002”, the “A” record,
“00000003”, the “P” record, “00000004” and so onuntil you reach the final
record of the file, the “F” record.
749–750
Blank or Carriage
Return Line Feed
(CR/LF)
2Enter blanks or carriage return line feed (CR/LF) characters.
Administrator “A” Record Layout
Record
Type
Plan Year Begin
Date
Plan Year Ending
Date
Sponsor’s EINPlan NumberFIRE
Continuation
Indicator
12–910–1718–2627–2930
FIRE
Continuation
Sequence
Number
Administration
Same as Sponsor
Indicator
Administrator’s
EIN
Administrator’s
Name
Administrator’s
In Care Of Name
Administrator’s
Address Line 1
31–3334
35–43
44–113114–148149–183
Administrator’s
Address Line 2
Administrator’s
City
Administrator’s
State Code
Administrator’s
ZIP code
Administrator’s
Foreign Province
or State Name
Administrator’s
Foreign Address
Country Code
184–218219–240241–242
243–254255–276
277–278
Administrator’s
Foreign Address
Routing Code
Administrator’s
Telephone Number
Last Report
Administrator’s
EIN
Last Report
Administrator’s
Name
Typed
Administrator’s
Signature Name
Administrator’s
Signature Date
279–300301–310311–319320–389390–424
425–432
ReservedRecord Sequence NumberBlank or CR/LF
433–740741–748
749–750
2011–22 I.R.B.830May 31, 2011

Sec. 4. Participant “P” Record
.01The “P” Record is a fixed record length of 750 positions and all positions listed arerequired.
.02All alpha characters entered in the “P” Record must be upper case.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new
file. For those fields not marked “Required”, a transmitter mustallowforthefield,butmaybeinstructed to enter blanks or
zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to
Instructions for Form 8955–SSA for additional filing information.
Record Name: Participant “P” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“P”.
2–9Plan Year Begin Date8
Required.Enter the date the plan began in the following format YYYYMMDD.
10–17Plan Year End Date8
Required.Enter the date the plan ended in the following format YYYYMMDD.
18–26Sponsor EIN9
Required.Enter the nine-digit Employer Identification Number of the sponsor.
DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all
thesamedigits(e.g., 111111111) is not acceptable.
27–29Plan Number3
Required.Enter the plan number. Right-justify the information and fill with
leading zeros.
30FIRE Continuation
Indicator
1
Required.Enter a “1” if this is a continuation of a Form 8955–SSA; otherwise,
enter a zero.
31–33FIRE Continuation
Sequence Number
3
Required.Enter the sequence number of the Form 8955–SSA continuation
number. Right-justify the information and fill with leading zeros.
34–41Participant Sequence
Number
8
Required.For the first participant enter 00000001. Increase by 1 for each
additional participant reported in the file.
42Entry Code1
Required.Enter the appropriate code from the table below:
Indicator
Usage
AParticipant not previously reported.
BParticipant previously reported under
the plan number shown on this schedule
to modify some of the previously
reported information.
CParticipant previously reported under
another plan number who will now be
receiving his/her benefits from the plan
reported on this schedule.
DParticipant previously reported under
the plan number shown on this schedule
whoisnolongerentitledtothose
deferred vested benefits.
43Foreign Participant
Without SSN
Indicator
1
Required.Enter a “1” if the participant is a foreign national employed outside
the United States who does not have an SSN; otherwise, enter a zero.
44–52
Participant SSN9
Required unless a foreign national.Enter the nine-digit Social Security
Number (SSN) of the participant. Do NOT enter blanks, hyphens or alpha
characters. An SSN consisting of all the same digits (e.g., 111111111) is not
acceptable. If the SSN is not required, entering blanks is acceptable.
May 31, 20118312011–22 I.R.B.

Record Name: Participant “P” Record
Field
Positions Field TitleLength Description and Remarks
53–63
Participant’s First
Name
11
Required.Enter the first name of the participant if known; otherwise, enter
blanks. Left justify the information and fill unused positions with blanks.
64Participant’s Middle
Initial
1Enter the middle initial of the participant if known; otherwise, enter a blank.
65–99
Participant’s Last
Name
35Required.Enter the surname of the participant if known; otherwise, enter
blanks. Left justify the information and fill unused positions with blanks.
100Participant’s Annuity
Type Code
1
Required.Enter the appropriate code from the table below:
Indicator
Usage
ASingle Sum
BAnnuity payable over a fixed number
of years
CLife annuity
DLife annuity w
ith period certain
ECash refund life annuity
FModified cash refund life annuity
GJoint and las
t survivor life annuity
Mother
101Participant Payment
Frequency Code
1
Required.Enter the appropriate code from the table below:
Indicator
Usage
ALumpsum
BAnnually
CSemiannually
DQuarterly
EMonthly
MOther
102–116Participant’s Vested
Benefit Amount
15Required for Defined Benefit plan if Entry Code is A or B.Each payment
amount must contain U.S. dollars and cents. The right-most two positions
represent cents in the payment amount fields.For example, report $600.25 as
000000000060025.Do not enter dollar signs, commas or decimal points.
117–131Participant’s Total
Account Value
Amount
15Required f
or Defined Contribution plan if Entry Code is A or B.Each
payment a
mount must contain U.S. dollars and cents. The right-most two
position
s represent cents in the payment amount fields.For example, report
$600.25 a
s 000000000060025.Do not enter dollar signs, commas or decimal
points.
132–140Particip
ant’s Prior
Sponsor’
sEIN
9
Required if Entry Code is C.Enter the nine-digit Employer Identification
Number of the participant’s prior sponsor. Do NOT enter blanks, hyphens or
alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is
not acceptable. If this is not a required entry, entering blanks is acceptable.
141–143Participant’s Prior
Plan Number
3
Required if Entry Code is C.Enter the participant’s prior plan number;
otherwise, enter zeros.
144Incomplete
Information Indicator
1Enter a one if the information being reported is based on incomplete records.
144–740Reserved
596
Enter blanks.
2011–22 I.R.B.832May 31, 2011

Record Name: Participant “P” Record
Field
Positions Field TitleLength Description and Remarks
741–748Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” record will always be “1” (one), since it is
the first record on your file and you can have only one “T” record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading
zeroes in the field. For example, the “T” record sequence number would appear
as “00000001” in the field, the “S” record would be “00000002”, the “A” record,
“00000003”, the “P” record, “00000004” and so onuntil you reach the final
record of the file, the “F” record.
749–750
Blank or Carriage
Return Line Feed
(CR/LF)
2Enter blanks or carriage return line feed (CR/LF) characters.
Participant “P” Record Layout
Record
Type
Plan Year Begin
Date
Plan Year End
Date
Sponsor EINPlan NumberFIRE
Continuation
Indicator
12–910–1718–2627–2930
FIRE Continuation
Sequence Number
Participant’s
Sequence Number
Entry CodeForeign Participant’s
Without SSN
Indicator
Participant’s SSN
31–3334–414243
44–52
Participant’s
First Name
Participant’s
Middle Initial
Participant’s
Last Name
Participant’s
Annuity Type
Code
Participant’s
Payment
Frequency Code
Participant’s Vested
Benefit Amount
53–63
64
65–99
100101102–116
Participant’s
Total Account
Value Amount
Participant’s
Prior Sponsor
EIN
Participant’s
Prior Plan
Number
ReservedRecord Sequence
Number
Blank or Carriage
Return Line Feed
117–131132–140141–143144–740741–748
749–750
Sec. 5. End of Transmission “F” Record
.01The “F” Record is a fixed record length of 750 positions and all positions listed arerequired. The “F” Record is a summary
of the number of all records in the entire file. There is only one ‘F’ Record per file.
.02This record will be written after the last “P” Record of the entire file. End the file with an End of Transmission “F” Record.
No data will be read after the “F” Record.
.03All alpha characters entered in the “F” Record must be upper case.
May 31, 20118332011–22 I.R.B.

Record Name: End of Transmission “F” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“F”.
2–9Sponsor Record
Count
8
Required.EnterthetotalnumberofSponsorRecordsonthisfile. This
count must be the same as the total number of “S” records. Right-justify the
information and fill with leading zeros.
10–17Administrator Record
Count
8
Required.Enter the total number of Administrator Records on this file. This
count must be the same as the total number of “A” records. Right-justify the
information and fill with leading zeros.
18–25
Participant Record
Count
8
Required.Enter the total number of Participant Records on this file. This
count must be the same as the total number of “P” records. Right-justify the
information and fill with leading zeros.
26–33File Record Count8
Required.Enter the total number of all records in the file, including the
Transmitter ‘T’ Record, the Sponsor ‘S’ Record, the Administrator ‘A’ Records,
the Participant ‘P’ Records, and End of Transmission ‘F’ Record. Right-justify
the information and fill with leading zeros.
34–740Reserved707 Enter blanks.
741–748Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” record will always be “1” (one), since it is
the first record on your file and you can have only one “T” record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading
zeroes in the field. For example, the “T” record sequence number would appear
as “00000001” in the field, the “S” record would be “00000002”, the “A” record,
“00000003”, the “P” record, “00000004” and so onuntil you reach the final
record of the file, the “F” record.
749–750
Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
End of Transmission “F” Record Layout
Record
Type
Sponsor Record
Count
Administrator Record
Count
Participant Record
Count
File Record Count
12–910–17
18–25
26–33
ReservedRecord Sequence NumberBlank or Carriage Return Line Feed
34–740741–748
749–750
2011–22 I.R.B.834May 31, 2011

26 CFR 601.602: Tax forms and instructions.
(Also: Part 1, §§ 1, 223.)
Rev. Proc. 2011–32
SECTION 1. PURPOSE
This revenue procedure provides the
2012 inflation adjusted amounts for Health
Savings Accounts (HSAs) as determined
under § 223 of the Internal Revenue Code.
SECTION 2. 2012 INFLATION
ADJUSTED ITEMS
Annual contribution limitation.For cal-
endar year 2012, the annual limitation on
deductions under § 223(b)(2)(A) for an in-
dividual with self-only coverage under a
high deductible health plan is $3,100. For
calendar year 2012, the annual limitation
on deductions under § 223(b)(2)(B) for an
individual with family coverage under a
high deductible health plan is $6,250.
High deductible health plan.For cal-
endar year 2012, a “high deductible health
plan” is defined under § 223(c)(2)(A) as a
health plan with an annual deductible that
is not less than $1,200 (no change from
calendar year 2011) for self-only cover-
age or $2,400 (no change from calendar
year 2011) for family coverage, and the an-
nual out-of-pocket expenses (deductibles,
co-payments, and other amounts, but not
premiums) do not exceed $6,050 for self-
only coverage or $12,100 for family cov-
erage.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for
calendar year 2012.
SECTION 4. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Bill Ruane of the Office of
Associate Chief Counsel (Income Tax
& Accounting). For further informa-
tion regarding § 223 and HSAs, contact
Leslie Paul at (202) 622–6080 (not a
toll-free call). For further information
regarding the calculation of the inflation
adjustments in this revenue procedure,
contact Mr. Ruane at (202) 622–4920 (not
a toll-free call).
May 31, 20118352011–22 I.R.B.

Part IV. Items o
fGeneralInterest
Specified Tax
Return
Preparers Req
uired To
File Individu
al Income Tax
Returns Usin
gMagnetic
Media; Corre
ction
Announceme
nt 2011–31
AGENCY: Int
ernal Revenue Service
(IRS), Trea
sury.
ACTION: Cor
rection to final regulations.
SUMMARY: Th
is document describes a
correction
to final regulations (T.D. 9518,
2011–17 I.R
.B. 710) that were published
in theFede
ral Registeron Wednesday,
March 30, 2
011 (76 FR 17521) providing
guidance t
o specified tax return preparers
who prepar
e and file individual income tax
returns u
sing magnetic media pursuant to
section 6
011(e)(3) of the Internal Revenue
Code.
DATES: Th
is correction is effective on
April 22,
2011, and is applicable to indi-
vidual in
come tax returns filed after De-
cember 3
1, 2010.
FOR FURT
HER INFORMATION
CONTACT
: Keith L. Brau, (202)
622–494
0 (not a toll-free number).
SUPPLEM
ENTARY INFORMATION:
Backgro
und
The fina
l regulations that are the subject
of this c
orrection are under section 6011 of
the Inte
rnal Revenue Code.
Need for Corre
ction
As published,
final regulations
(T.D. 9518) co
ntainanerrorthatmay
provetobemis
leading and is in need of
clarificatio
n.
Correction of
Publication
Accordingly,
the publication of the fi-
nal regulati
ons (T.D. 9518) which were the
subject of FR
Doc. 2011–7571 is corrected
as follows:
On page 17528
, column 2, under CFR
Part Heading
“PART 301—PROCEDURE
AND ADMINIST
RATION”, the language
“Par. 4. The
authority citation for part 301
is amended b
y adding an entries in numer-
ical order t
o read, in part, as follows:” is
corrected t
o read “Par. 4. The authority ci-
tation for
part 301 is amended by adding
entries in
numerical order to read, in part,
as follows
:”.
LaNita Van
Dyke,
Chief, Pub
lications and
Regulatio
ns Branch,
Legal Pro
cessing Division,
Associat
eChiefCounsel
(Procedu
re and Administration).
(Filed by the Office of the Federal Register on April 21, 2011,
8:45 a.m., and published in the issue of the Federal Register
for April
22, 2011, 76 F.R. 22611)
Correction to
Nonacquiesce
nce in
Robinson Knif
e Manufacturing
Company and S
ubsidiaries
v. Commissio
ner, 600 F. 3d
121 (2d Cir.
2010), rev’g T.C.
Memo 2009–9
Announcem
ent 2011–32
This docum
ent contains corrections to
the action
on decision nonacquiescing in
the decisi
on in Robinson Knife Manufac-
turing Com
pany and Subsidiaries v. Com-
missioner
, 600 F. 3d 121 (2d Cir. 2010),
rev’gT.C
. Memo 2009–9, published in
2011–9 I.
R.B. Footnote 1 summarizing
the Commi
ssioner’s nonacquiescence is
correcte
d to read as follows:
Nonacqui
esces to the court’s holding
that the s
ales-based royalties the taxpayer
paid for
the right to use trademarks on the
kitchen
tools that it manufactures and sells
are not p
roduction costs allocable to prop-
erty pro
duced within the meaning of Treas.
Reg. § 1.
263A–1(e) and are deductible un-
der § 16
2 of the Internal Revenue Code.
The prin
cipal author of this announce-
ment is
John Roman Faron of the Office
of Asso
ciate Chief Counsel (Income Tax
and Acc
ounting). For further informa-
tion re
garding this announcement, contact
Mr. Fa
ron at (202) 622–4930 (not a
toll-
free call).
2011–22 I.R.B.836May 31, 2011

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.
May 31, 2011i2011–22 I.R.B.

Numerical Finding List
1
Bulletin 2011–1 through 2011–22
Announcements:
2011-1, 2011-2 I.R.B.304
2011-2, 2011-3 I.R.B.324
2011-3, 2011-3 I.R.B.324
2011-4, 2011-4 I.R.B.424
2011-5, 2011-4 I.R.B.430
2011-6, 2011-4 I.R.B.433
2011-7, 2011-5 I.R.B.446
2011-8, 2011-5 I.R.B.446
2011-9, 2011-7 I.R.B.499
2011-10, 2011-7 I.R.B.499
2011-11, 2011-7 I.R.B.500
2011-12, 2011-9 I.R.B.532
2011-13, 2011-8 I.R.B.525
2011-14, 2011-9 I.R.B.532
2011-15, 2011-8 I.R.B.526
2011-16, 2011-7 I.R.B.500
2011-17, 2011-9 I.R.B.532
2011-18, 2011-12 I.R.B.567
2011-19, 2011-11 I.R.B.553
2011-20, 2011-10 I.R.B.542
2011-21, 2011-12 I.R.B.567
2011-22, 2011-16 I.R.B.672
2011-23, 2011-12 I.R.B.568
2011-24, 2011-12 I.R.B.569
2011-25, 2011-14 I.R.B.608
2011-26, 2011-14 I.R.B.608
2011-27, 2011-15 I.R.B.651
2011-28, 2011-18 I.R.B.748
2011-29, 2011-18 I.R.B.748
2011-30, 2011-20 I.R.B.791
2011-31, 2011-22 I.R.B.836
2011-32, 2011-22 I.R.B.836
Notices:
2011-1, 2011-2 I.R.B.259
2011-2, 2011-2 I.R.B.260
2011-3, 2011-2 I.R.B.263
2011-4, 2011-2 I.R.B.282
2011-5, 2011-3 I.R.B.314
2011-6, 2011-3 I.R.B.315
2011-7, 2011-5 I.R.B.437
2011-8, 2011-8 I.R.B.503
2011-9, 2011-6 I.R.B.459
2011-10, 2011-6 I.R.B.463
2011-11, 2011-7 I.R.B.497
2011-12, 2011-8 I.R.B.514
2011-13, 2011-9 I.R.B.529
2011-14, 2011-11 I.R.B.544
2011-15, 2011-10 I.R.B.539
2011-16, 2011-17 I.R.B.720
2011-17, 2011-10 I.R.B.540
Notices— Continued:
2011-18, 2011-11 I.R.B.549
2011-19, 2011-11 I.R.B.550
2011-20, 2011-16 I.R.B.652
2011-21, 2011-19 I.R.B.761
2011-22, 2011-12 I.R.B.557
2011-23, 2011-13 I.R.B.588
2011-24, 2011-14 I.R.B.603
2011-25, 2011-14 I.R.B.604
2011-26, 2011-17 I.R.B.720
2011-27, 2011-17 I.R.B.723
2011-28, 2011-16 I.R.B.656
2011-29, 2011-16 I.R.B.663
2011-30, 2011-17 I.R.B.724
2011-31, 2011-17 I.R.B.724
2011-32, 2011-18 I.R.B.737
2011-33, 2011-19 I.R.B.761
2011-34, 2011-19 I.R.B.765
2011-36, 2011-21 I.R.B.792
2011-37, 2011-20 I.R.B.785
2011-38, 2011-20 I.R.B.785
2011-39, 2011-20 I.R.B.786
2011-40, 2011-22 I.R.B.806
2011-41, 2011-21 I.R.B.798
Proposed Regulations:
REG-140108-08, 2011-13 I.R.B.591
REG-149335-08, 2011-6 I.R.B.468
REG-118761-09, 2011-21 I.R.B.803
REG-146097-09, 2011-8 I.R.B.516
REG-153338-09, 2011-14 I.R.B.606
REG-154159-09, 2011-19 I.R.B.777
REG-124018-10, 2011-2 I.R.B.301
REG-131151-10, 2011-8 I.R.B.519
REG-131947-10, 2011-8 I.R.B.521
REG-132724-10, 2011-7 I.R.B.498
Revenue Procedures:
2011-1, 2011-1 I.R.B.1
2011-2, 2011-1 I.R.B.90
2011-3, 2011-1 I.R.B.111
2011-4, 2011-1 I.R.B.123
2011-5, 2011-1 I.R.B.167
2011-6, 2011-1 I.R.B.195
2011-7, 2011-1 I.R.B.233
2011-8, 2011-1 I.R.B.237
2011-9, 2011-2 I.R.B.283
2011-10, 2011-2 I.R.B.294
2011-11, 2011-4 I.R.B.329
2011-12, 2011-2 I.R.B.297
2011-13, 2011-3 I.R.B.318
2011-14, 2011-4 I.R.B.330
2011-15, 2011-3 I.R.B.322
2011-16, 2011-5 I.R.B.440
2011-17, 2011-5 I.R.B.441
2011-18, 2011-5 I.R.B.443
Revenue Procedures— Continued:
2011-19, 2011-6 I.R.B.465
2011-20, 2011-11 I.R.B.551
2011-21, 2011-12 I.R.B.560
2011-22, 2011-18 I.R.B.737
2011-23, 2011-15 I.R.B.626
2011-24, 2011-20 I.R.B.787
2011-25, 2011-17 I.R.B.725
2011-26, 2011-16 I.R.B.664
2011-27, 2011-18 I.R.B.740
2011-28, 2011-18 I.R.B.743
2011-29, 2011-18 I.R.B.746
2011-30, 2011-21 I.R.B.802
2011-31, 2011-22 I.R.B.808
2011-32, 2010-22 I.R.B.835
Revenue Rulings:
2011-1, 2011-2 I.R.B.251
2011-2, 2011-2 I.R.B.256
2011-3, 2011-4 I.R.B.326
2011-4, 2011-6 I.R.B.448
2011-5, 2011-13 I.R.B.577
2011-6, 2011-10 I.R.B.537
2011-7, 2011-10 I.R.B.534
2011-8, 2011-12 I.R.B.554
2011-9, 2011-12 I.R.B.554
2011-10, 2011-14 I.R.B.597
2011-11, 2011-19 I.R.B.758
Treasury Decisions:
9507, 2011-3 I.R.B.305
9508, 2011-7 I.R.B.495
9509, 2011-6 I.R.B.450
9510, 2011-6 I.R.B.453
9511, 2011-6 I.R.B.455
9512, 2011-7 I.R.B.473
9513, 2011-8 I.R.B.501
9514, 2011-9 I.R.B.527
9515, 2011-14 I.R.B.599
9516, 2011-13 I.R.B.575
9517, 2011-15 I.R.B.610
9518, 2011-17 I.R.B.710
9519, 2011-18 I.R.B.734
9520, 2011-18 I.R.B.730
9521, 2011-19 I.R.B.750
9522, 2011-20 I.R.B.780
9523, 2011-20 I.R.B.781
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2010–27 through 2010–52 is in Internal Revenue Bulletin
2010–52, dated December 27, 2010.
2011–22 I.R.B.iiMay 31, 2011

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2011–1 through 2011–22
Announcements:
85-88
Obsoleted by
Rev. Proc. 2011-10, 2011-2 I.R.B.294
2008-11
Modified by
Ann. 2011-6, 2011-4 I.R.B.433
2009-62
Obsoleted by
Rev. Proc. 2011-10, 2011-2 I.R.B.294
Notices:
2006-87
Superseded by
Notice 2011-8, 2011-8 I.R.B.503
2007-25
Superseded by
Notice 2011-8, 2011-8 I.R.B.503
2007-77
Superseded by
Notice 2011-8, 2011-8 I.R.B.503
2008-107
Superseded by
Notice 2011-8, 2011-8 I.R.B.503
2009-23
Modified by
Notice 2011-24, 2011-14 I.R.B.603
2009-24
Modified by
Notice 2011-24, 2011-14 I.R.B.603
2009-83
Modified by
Notice 2011-25, 2011-14 I.R.B.604
2009-93
Modified by
Notice 2011-38, 2011-20 I.R.B.785
2010-27
Superseded by
Notice 2011-8, 2011-8 I.R.B.503
2010-32
Modified and superseded by
Notice 2011-37, 2011-20 I.R.B.785
2010-59
Modified by
Notice 2011-5, 2011-3 I.R.B.314
Notices— Continued:
2010-60
Supplemented and superseded by
Notice 2011-34, 2011-19 I.R.B.765
2010-71
Modified and superseded by
Notice 2011-9, 2011-6 I.R.B.459
2010-79
Clarified and modified by
Notice 2011-4, 2011-2 I.R.B.282
Proposed Regulations:
REG-132554-08
Corrected by
Ann. 2011-11, 2011-7 I.R.B.500
REG-149335-08
Hearing scheduled by
Ann. 2011-26, 2011-14 I.R.B.608
REG-146097-09
Hearing rescheduled by
Ann. 2011-30, 2011-20 I.R.B.791
Revenue Procedures:
72-50
Modified and superseded by
Rev. Proc. 2011-10, 2011-2 I.R.B.294
76-34
Modified and supersed by
Rev. Proc. 2011-10, 2011-2 I.R.B.294
83-23
Modified and superseded by
Rev. Proc. 2011-15, 2011-3 I.R.B.322
94-17
Modified and superseded by
Rev. Proc. 2011-15, 2011-3 I.R.B.322
97-27
Clarified and modified by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
2001-10
Modified by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
2002-28
Modified by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
2003-21
Modified and superseded by
Rev. Proc. 2011-15, 2011-3 I.R.B.322
2004-34
Modified by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
Modified and clarified by
Rev. Proc. 2011-18, 2011-5 I.R.B.443
Revenue Procedures— Continued:
2006-44
Modified by
Ann. 2011-6, 2011-4 I.R.B.433
2006-56
Modified by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
2008-52
Modified by
Notice 2011-4, 2011-2 I.R.B.282
Rev. Proc. 2011-17, 2011-5 I.R.B.441
Superseded in part by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
2009-39
Superseded in part by
Rev. Proc. 2011-14, 2011-4 I.R.B.330
2009-44
Modified by
Ann. 2011-6, 2011-4 I.R.B.433
2010-1
Superseded by
Rev. Proc. 2011-1, 2011-1 I.R.B.1
2010-2
Superseded by
Rev. Proc. 2011-2, 2011-1 I.R.B.90
2010-3
Superseded by
Rev. Proc. 2011-3, 2011-1 I.R.B.111
2010-4
Superseded by
Rev. Proc. 2011-4, 2011-1 I.R.B.123
2010-5
Superseded by
Rev. Proc. 2011-5, 2011-1 I.R.B.167
2010-6
Superseded by
Rev. Proc. 2011-6, 2011-1 I.R.B.195
2010-7
Superseded by
Rev. Proc. 2011-7, 2011-1 I.R.B.233
2010-8
Superseded by
Rev. Proc. 2011-8, 2011-1 I.R.B.237
2010-9
Superseded by
Rev. Proc. 2011-9, 2011-2 I.R.B.283
2010-15
Updated by
Rev. Proc. 2011-13, 2011-3 I.R.B.318
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–27 through 2010–52 is in Internal Revenue Bulletin 2010–52, dated December 27,
2010.
May 31, 2011iii2011–22 I.R.B.

Revenue Procedures— Continued:
2010-18
Amplified and modified by
Rev. Proc. 2011-21, 2011-12 I.R.B.560
2010-25
Obsoleted in part by
Rev. Proc. 2011-23, 2011-15 I.R.B.626
2011-1
Corrected by
Ann. 2011-7, 2011-5 I.R.B.446
2011-8
Corrected by
Ann. 2011-8, 2011-5 I.R.B.446
2011-11
Corrected by
Ann. 2011-9, 2011-7 I.R.B.499
2011-14
Modified by
Rev. Proc. 2011-27, 2011-18 I.R.B.740
Rev. Proc. 2011-28, 2011-18 I.R.B.743
Modified and amplified by
Rev. Proc. 2011-22, 2011-18 I.R.B.737
2011-21
Amplified by
Rev. Proc. 2011-26, 2011-16 I.R.B.664
Revenue Rulings:
81-100
Modified by
Rev. Rul. 2011-1, 2011-2 I.R.B.251
2004-67
Modified by
Rev. Rul. 2011-1, 2011-2 I.R.B.251
2008-40
Modified by
Rev. Rul. 2011-1, 2011-2 I.R.B.251
2011-3
Corrected by
Ann. 2011-16, 2011-7 I.R.B.500
Treasury Decisions:
9391
Corrected by
Ann. 2011-12, 2011-9 I.R.B.532
9505
Corrected by
Ann. 2011-10, 2011-7 I.R.B.499
2011–22 I.R.B.ivMay 31, 2011

INDEX
Internal Revenue Bulletin 2011–1 through
2011–22
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
403(b) plans, plan termination (RR 7) 10,534
Affordable Care Act, nondiscrimination provisions applicable to
insured group health plans (Notice 1) 2,259
Cash balance plans and other hybrid defined benefit pension
plans, correction to TD 9505 (Ann 10) 7,499; correction to
REG–132554–08 (Ann 11) 7,500
Determination letters, issuing procedures (RP 6) 1,195
Full funding limitations, weighted average interest rates, seg-
ment rates for:
January 2011 (Notice 7) 5,437
February 2011 (Notice 13) 9,529
March 2011 (Notice 22) 12,557
April 2011 (Notice 33) 19,761
May2011(Notice41)21,798
Guidance under section 162(m)(6) (Notice 2) 2,260
Joint Board for the Enrollment of Actuaries, regulations govern-
ing the performance of actuarial services (TD 9517) 15,610
Letter rulings:
And determination letters, areas which will not be issued
from:
Associates Chief Counsel and Division Counsel (TE/GE)
(RP 3) 1,111
Associate Chief Counsel (International) (RP 7) 1,233
And general information letters, procedures (RP 4) 1,123
User fees, request for letter rulings (RP 8) 1,237; correction
(Ann 8) 5,446
Proposed Regulations:
26 CFR 1.411(b)(5)–1, revised;hybrid retirement plans; cor-
rection to REG–132554–08 (Ann 11) 7,500
Qualified plans:
Covered compensation tables, permitted disparity (RR 3) 4,
326; correction (Ann 16) 7,500
EMPLOYEE PLANS—Cont.
Group trusts (RR 1) 2,251
Minimum funding requirements relief (Notice 3) 2,263
Readily tradable securities (Notice 19) 11,550
Reporting requirements, Form 8955–SSA (Ann 21) 12,570
Regulations:
20 CFR 901.0, .1, .10, .11, amended; 901.12, removed;
901.13, redesignated as 901.12 and amended; 901.20, .31,
.32, .47, amended; 901.72, added; regulations governing
the performance of actuarial services (TD 9517) 15,610
26 CFR 1.411(b)(5)–1, revised; hybrid retirement plans; cor-
rection to TD 9505 (Ann 10) 7,499
Technical advice to IRS employees (RP 5) 1,167
EMPLOYMENT TAX
Electronic Funds Transfer (EFT) of depository taxes (TD 9507)
3,305
Interim guidance for cost of health care coverage reporting on
Form W-2 (Notice 28) 16,656
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann7)5,446
Proposed Regulations:
26 CFR 301.7623–1, amended; rewards and awards for in-
formation relating to violations of Internal Revenue laws
(REG–131151–10) 8,519;hearing(Ann28)18,748
Regulations:
26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended;
31.6071, amended; 31.6302–0 thru –2, –4, amended;
31.6302(c)–2A, removed; 31.6302(c)–3, amended;
40.6302(c)–1 thru –3, amended; 301.6302–1, amended;
301.6656–1, amended; 301.7502–2, removed; Electronic
Funds Transfer (EFT) of depository taxes (TD 9507) 3,305
Rewards and awards for information relating to violations of In-
ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann
28) 18,748
Technical Advice Memoranda (TAMs) (RP 2) 1,90
Withholding on wages of nonresident alien employees perform-
ing services within the United States (Notice 12) 8,514
ESTATE TAX
Instructions for persons answering questions relating to foreign
financial accounts on 2010 federal income tax and information
returns (Notice 31) 17,724
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann7)5,446
May 31, 2011v2011–22 I.R.B.

ESTATE TAX—Cont.
Proposed Regulations:
26 CFR 301.7623–1, amended; rewards and awards for in-
formation relating to violations of Internal Revenue laws
(REG–131151–10) 8,519;hearing(Ann28)18,748
Rewards and awards for information relating to violations of In-
ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann
28) 18,748
Technical Advice Memoranda (TAMs) (RP 2) 1,90
EXCISE TAX
Biodiesel and alternative fuels, claims for 2010 (Notice 10) 6,
463
Branded prescription drug sales:
Annual fee (Notice 9) 6,459
Dispute resolution process for2011 preliminary fee calcula-
tion (RP 24) 20,787
Electronic Funds Transfer (EFT) of depository taxes (TD 9507)
3,305
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann7)5,446
Proposed Regulations:
26 CFR 301.7623–1, amended; rewards and awards for in-
formation relating to violations of Internal Revenue laws
(REG–131151–10) 8,519;hearing(Ann28)18,748
Regulations:
26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended;
31.6302–0 thru –2, –4, amended; 31.6071, amended;
31.6302(c)–2A, removed; 31.6302(c)–3, amended;
40.6302(c)–1 thru –3, amended; 301.6302–1, amended;
301.6656–1, amended; 301.7502–2, removed; Electronic
Funds Transfer (EFT) of depository taxes (TD 9507) 3,305
Rewards and awards for information relating to violations of In-
ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann
28) 18,748
Shared employer responsibility regarding health coverage, re-
quest for comments (Notice 36) 21,792
Technical Advice Memoranda (TAMs) (RP 2) 1,90
EXEMPT ORGANIZATIONS
Delayed filing season for certain tax-exempt hospitals (Ann 20)
10,542
Disclosure of information to stateofficials regarding tax-exempt
organizations (REG–140108–08) 13,591
Electronic Funds Transfer (EFT) of depository taxes (TD 9507)
3,305
Filing thresholds for Form 990 (RP 15) 3,322
Letter rulings:
And determination letters:
Areas which will not be issued from Associates Chief
Counsel and Division Counsel (TE/GE) (RP 3) 1,111
Exemption application determination letter rulings under
sections 501, 509, 4940, and 4942 (RP 10) 2,294
EXEMPT ORGANIZATIONS—Cont.
Exemption application determination letter rulings under
sections 501 and 521 (RP 9) 2,283
And general information letters, procedures (RP 4) 1,123
User fees, request for letter rulings (RP 8) 1,237; correction
(Ann 8) 5,446
List of organizations classified as private foundations (Ann 3) 3,
324; (Ann 13) 8,525; (Ann 27) 15,651
Medicare Shared Savings Program (MSSP), participation
through an ACO (Notice 20) 16,652
Notice requesting comments on section 501(c)(29) (Notice 23)
13,588
Proposed Regulations:
26 CFR 301.6104(c)–1, revised; disclosure of informa-
tion to state officials regarding tax-exempt organizations
(REG–140108–08) 13,591
Regulations:
26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended;
31.6071, amended; 31.6302–0 thru –2, –4, amended;
31.6302(c)–2A, removed; 31.6302(c)–3, amended;
40.6302(c)–1 thru –3, amended; 301.6302–1, amended;
301.6656–1, amended; 301.7502–2, removed; Electronic
Funds Transfer (EFT) of depository taxes (TD 9507) 3,305
Reliance rules for contributions, update (RP 22) 12,737
Revocations (Ann 2) 3,324;(Ann15)8,526;(Ann17)9,532;
(Ann 23) 12,571; (Ann 25) 14,608
Technical advice to IRS employees (RP 5) 1,167
GIFT TAX
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann7)5,446
Proposed Regulations:
26 CFR 301.7623–1, amended; rewards and awards for in-
formation relating to violations of Internal Revenue laws
(REG-131151–10) 8,519;hearing(Ann28)18,748
Rewards and awards for information relating to violations of In-
ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann
28) 18,748
Technical Advice Memoranda (TAMs) (RP 2) 1,90
INCOME TAX
Accounting methods, automatic consent for Blue Cross/Blue
Shield and certain other health organizations to change method
of accounting for unearned premiums (Notice 4) 2,282
Accrual of liabilities (RP 17) 5,441
Additional first year depreciation deduction (RP 26) 16,664
Administrative exemptions to thespecified tax return preparer
electronic filing requirement under Code section 6011(e)(3)
and corresponding regulations (Notice 26) 17,720
Advance Pricing Agreement (APA) Program, 2010 (Ann 22) 16,
672
Bonds, Qualified Zone Academy Bond limitation for 2011 (RP
19) 6,465
2011–22 I.R.B.viMay 31, 2011

INCOME TAX—Cont.
Capital assets, election for certain musical works (TD 9415) 9,
527
Capitalization of success-based fees, safe-harbor election (RP
29) 18,737
Capitalization, safe harbor methods of accounting for wireless
network assets (RP 28) 18,743
Capitalization, safe harbor methods of accountingfor wireline
network assets (RP 27) 18,740
Clarification of controlled group qualification rules (TD 9522)
20,780
Controlled groups, deferral of losses (REG–118761–09) 21,803
Correction to nonacquiesscencein Robinson Knife Manufactur-
ing Company and Subsidiaries v. Commissioner (Ann 32) 22,
836
Cost-of-living adjustments for inflation for 2011 (RP 12) 2,297
Credits:
Carbon dioxide sequestration (Notice 25) 14,604
Foreign tax credit, Puerto Rican excise tax (Notice 29) 16,663
Low-income housing tax credit: 2011 population figures used
for calculation (Notice 15) 10,539
Nonconventional source fuel credit, inflation adjustment fac-
tor and phase-out amount for CY 2010 (Notice 30) 17,724
Qualifying advanced coal program and qualifying gasification
programs, carbon dioxide sequestration (Notice 24) 14,603
Renewable electricity, refined coal, and Indian coal produc-
tion credit, 2011 inflation adjustment (Notice 40) 22,806
Debt instruments:
Deterioration in financial condition of issuer (TD 9513) 8,501
For publicly traded property, issue price (REG–131947–10)
8,521
Deductions for contributions to qualified nuclear decommission-
ing trusts (TD 9512) 7,473
Deductions for medical expenses (Ann 14) 9,532
Definition of omission from gross income (TD 9511) 6,455
Depreciation, 2011 limitations ondeductions for passenger auto-
mobiles (RP 21) 12,560
Disciplinary actions involving attorneys, certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 4) 4,424;
(Ann 24) 12,572
Disclosure of returns and return information to designee of tax-
payer (REG–153338–09) 14,606
Disclosure of return information in connection with written con-
tracts among the IRS, whistleblowers, and legal representa-
tives of whistleblowers (TD 9516) 13,575
Electronic Funds Transfer (EFT) of depository taxes (TD 9507)
3,305
Emancipation day and tax filing and payment deadlines (Notice
17) 10,540
Employer-provided vehicles, cents-per-mile rule, maximum ve-
hicle values for 2011 (RP 11) 4,329;correction(Ann9)7,499
Extension of Fast Track Settlement (FTS) for SB/SE taxpayer
pilot program (Ann 5) 4,430
Extension of interim guidance on section 67 limitations on estates
or trusts (Notice 37) 20,785
Farmer and fisherman income averaging (TD 9509) 6,450
Foreign earned income exclusion (RP 20) 11,551
INCOME TAX—Cont.
Guidance and request for comments regarding implementation
of chapter 4 of the Code (Notice 34) 19,765
Guidance Priority List, recommendations for 2011–2012 (Notice
39) 20,786
Guidance under section 108(a) concerning the exclusion of sec-
tion 61(a)(12) discharge of indebtedness income of a grantor
trust or a disregarded entity (REG–154159–09) 19,777
Guidance under section 162(m)(6) (Notice 2) 2,260
Health FSA/HRA debit cards, purchase over-the-counter drug
purchases (Notice 5) 3,314
Health Savings Accounts (HSAs), cost-of-living adjustments for
inflation for 2012 (RP 32) 22,835
Housing cost amounts eligible for exclusion or deduction, 2011
(Notice 8) 8,503
Implementation of rules governing tax return preparers (Notice
6) 3,315
Income recognition for advance payments received from the sale
of gift cards (RP 18) 5,443
Information reporting, mortgageassistance programs (Notice 14)
11,544
Information reporting requirements for issuers of stock (Notice
18) 11,549
Instructions for persons answering questions relating to foreign
financial accounts on 2010 federal income tax and information
returns (Notice 31) 17,724
Insurance:
Tax-free exchange of life insurance contract that is excepted
from the pro rata interest disallowance rule of section 264(f)
(RR 9) 12,554
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
January 2011 (RR 2) 2,256
February 2011 (RR 4) 6,448
March 2011 (RR 6) 10,537
April 2011 (RR 10) 14,597
May 2011 (RR 11) 19,758
Rates:
Underpayment and overpayments, quarter beginning
April 1, 2011 (RR 5) 13,577
TIPS issued at a premium (Notice 21) 19,761
Letter rulings:
And determination letters, areas which will not be issued
from:
Associate Chief Counsel and Division Counsel (TE/GE)
(RP 3) 1,111
Associate Chief Counsel (International) (RP 7) 1,233
And information letters issued byAssociate Offices, determi-
nation letters issued by Operating Divisions (RP 1) 1,1;
correction to Rev. Proc. 2011–1 (Ann 7) 5,446
Mailing of individual income tax returns by specified tax return
preparers in calendar year 2011 (Notice 27) 17,723
Method of accounting, automatic and non-automatic changes
(RP 14) 4,330
Mortgage assistance programs, income exclusion, safe harbor
deduction method (Notice 14) 11,544
May 31, 2011vii2011–22 I.R.B.

INCOME TAX—Cont.
Nonshareholder contribution tocapital, clean coal (RP 30) 21,
802
Penalties, substantial understatement, preparer penalty (RP 13)
3,318
Private foundations, organizations now classified as (Ann 3) 3,
324; (Ann 13) 8,525; (Ann 27) 15,651
Proposed Regulations:
26 CFR 1.108–9, added; guidance under section 108(a) con-
cerning the exclusion of section 61(a)(12) discharge of in-
debtedness income of a grantor trust or a disregarded entity
(REG–154159–09) 19,777
26 CFR 1.263A–0 thru –3, amended; 1.471–3,
amended; sales-based royalties and vendor allowances
(REG–149335–08) 6,468; hearing scheduled (Ann 26)
14,608
26 CFR 1.267(f)–1, amended; controlled groups; deferral of
losses (REG–118761–09) 21,803
26 CFR 1.863–10, added; source of income from qualified
fails charges (REG–132724–10) 7,498
26 CFR 1.1273–1, –2, amended; 1.1274–3, amended;
1.1275–2, amended; property traded on an established
market (REG–131947–10) 8,521
26 CFR 1.6049–4, revised; 1.6049–5, –6, amended;
1.6049–8, revised; 31.3406(g)–1, revised; guid-
ance on reporting interest paid to nonresident aliens
(REG–146097–09) 8,516; hearing rescheduled (Ann 30)
20,791
26 CFR Part 300.0, .4, .5, .6, amended; Parts 300.9 thru
.11, added; user fees relative to retirement plan agents
(REG–124018–10) 2,301
26 CFR 301.6103(c)–1, amended; disclosure of re-
turn and return information to designee of taxpayer
(REG–153338–09) 14,606
26 CFR 301.7623–1, amended; rewards and awards for in-
formation relating to violations of Internal Revenue laws
(REG–131151–10) 8,519;hearing(Ann28)18,748
Publications:
1220, changes affecting tax year 2010 filing of information
returns (Ann 1) 2,304
4810, Specifications for Filing Form 8955-SSA, Registration
Statement Identifying Separated Participants with Deferred
Vested Benefits, Electronically (RP 31) 22,808
Qualified disaster, Japan earthquake and tsunami occurring in
March 2011 (Notice 32) 18,737
Qualified mortgage bonds (QMBs) and mortgage credit certifi-
cates (MCCs), average area purchase price for 2011 (RP 23)
15,626
Real Estate Investment Trust (REIT) distressed debt (RP 16) 5,
440
Recovery periods for depreciation of certain tangible assets used
by wireless telecommunications carriers (RP 22) 18,737
Redetermination of intercompany gain as excluded from gross
income (TD 9515) 14,599
Reduction of foreign tax credit limitation categories under sec-
tion 904(d) (TD 9521) 19,750
INCOME TAX—Cont.
Regulations:
26 CFR 1.468A–0T thru –9T, removed; 1.468A–0 thru –9,
added; 602.101, amended; deductions for contributions to
qualified nuclear decommissioning trusts (TD 9512) 7,473
26 CFR 1.863–10T, added; source of income from qualified
fails charges (TD 9508) 7,495
26 CFR 1.904–0, –2, –4, –5, –7, amended; 1.904–2T, –4T,
–5T, –7T, removed; 1.904(f), amended; reduction of foreign
tax credit limitation categories under section 904(d) (TD
9521) 19,750
26 CFR 1.932–1, amended; source rules involving U.S. pos-
sessions and other conforming changes, correction to TD
9391 (Ann 12) 9,532
26 CFR 1.1001–3, amended; modifications of debt instru-
ments (TD 9513) 8,501
26 CFR 1.1221–3; added; 1.221–1–3T, removed; time and
manner rules for electing capital asset treatment for certain
self-created musical works (TD 9514) 9,527
26 CFR 1.1301–1, amended; 1.1301–1T, removed; farmer
and fisherman income averaging (TD 9509) 6,450
26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended;
31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, re-
moved; 31.6302(c)–3, amended; 40.6302–1T, amended;
40.6302(c)–3, amended; 301.6302–1, amended;
301.6656–1, amended; 301.7502–2, removed; electronic
funds transfer of depository taxes (TD 9507) 3,305
26 CFR 1.1502–13, amended; 1.1502–13T, revised; amend-
ment of matching rules for certain gains on member stock
(TD 9515) 14,599
26 CFR 1.1563–1, amended; clarification of controlled group
qualification rules (TD 9522) 20,780
26 CFR 1.6011–6, added and reserved; 1.6011–7, added;
301.6011–6, added and reserved; 301.6011–7, added;
specified tax return preparersrequired to file individual
income tax returns using magnetic media (TD 9518) 17,
710; correction (Ann 31) 22,836
26 CFR 1.6012–2, amended; requirement of a statement dis-
closing uncertain tax positions (TD 9510) 6,453
26 CFR 300.0, .4, .5, .6, .9, amended; 300.10, .11, added; user
fees relating to enrolled agents and retirement plan agents
(TD 9523) 20,781
26 CFR 301.6103(n)–2, added; 301.6103(n)–2T, removed;
disclosure of return information in connection with written
contracts among the IRS, whistleblowers, and legal repre-
sentatives of whistleblowers (TD 9516) 13,575
26 CFR 301.6229(c)(2)–1, added; 301.6229(c)(2)–1T, re-
moved; 301.6501(e)-1, added; 301.6501(e)–1T, removed;
definition of omission from gross income (TD 9511) 6,455
26 CFR 301.6323(b)–1, (c)–2, (f)–1, (g)-1, (h)–1, amended;
validity and priority of tax liens against certain persons (TD
9520) 18,730
26 CFR 301.7811–1, amended; final regulations relating to
the issuance of taxpayer assistance orders (TD 9519) 18,
734
Reinstatement of renewal period for enrolled agents whose tax
identification numbers end in 4, 5, or 6 (Ann 29) 18,748
2011–22 I.R.B.viiiMay 31, 2011

INCOME TAX—Cont.
Relief and procedures for eligible taxpayers claiming benefits
under the Military Spouses Residency Relief Act (MSRRA)
(Notice 16) 17,720
Relief for tax return preparers who have pending PTIN applica-
tions (Notice 11) 7,497
Reporting requirements for interest paid to nonresident alien
individuals (REG–146097–09) 8,516; hearing rescheduled
(Ann 30) 20,791
Requirement of a statement disclosing uncertain tax positions
(TD 9510) 6,453
Revocations, exempt organizations (Ann 2) 3,324; (Ann 15) 8,
526;(Ann17)9,532; (Ann 23) 12,571; (Ann 25) 14,608
Rewards and awards for information relating to violations of In-
ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann
28) 18,748
Sales-based royalties and vendor allowances (REG–149335–08)
6,468; hearing scheduled (Ann 26) 14,608
Source of income from qualified fails charges (TD 9508) 7,495;
(REG–132724–10) 7,498
Source rules involving U.S. possessions and other conforming
changes, correction to TD 9391 (Ann 12) 9,532
Specified tax return preparers required to file individual income
tax returns using magnetic media (TD 9518) 17,710; correc-
tion (Ann 31) 22,836
Standard Industry Fare Level (SIFL) (RR 8) 12,554
State and local government bonds, TEB VCAP (Ann 19) 11,553
Tax convention:
U.S.-China agreement with respect to professors and teachers
(Ann 18) 12,570
Taxpayer assistance orders, issuance (TD 9519) 18,734
Technical Advice Memoranda (TAMs) (RP 2) 1,90
Test of procedures for mediation and arbitration for Offer in
Compromise (OIC) and Trust Fund Recovery Penalty (TFRP)
cases in appeals (Ann 6) 4,433
Truncating social security numbers on paper payee statements
(Notice 38) 20,785
Undue hardship waivers of the section 6011(e)(3) electronic fil-
ing requirement and taxpayer choice statements to file in paper
format (RP 25) 17,725
User fees relating to enrolled agents and enrolled retirement plan
agents (REG–124018–10) 2,301; (TD 9523) 20,781
Validity and priority of tax liens against certain persons (TD
9520) 18,730
SELF-EMPLOYMENT TAX
Electronic Funds Transfer (EFT) of depository taxes (TD 9507)
3,305
Letter rulings and information letters issued by Associate Of-
fices, determination letters issued by Operating Divisions (RP
1) 1,1;correction(Ann7)5,446
Regulations:
26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended;
31.6071, amended; 31.6302–0 thru –2, –4, amended;
31.6302(c)–2A, removed; 31.6302(c)–3, amended;
SELF-EMPLOYMENT TAX—Cont.
40.6302(c)–1 thru –3, amended; 301.6302–1, amended;
301.6656–1, amended; 301.7502–2, removed; Electronic
Funds Transfer (EFT) of depository taxes (TD 9507) 3,305
Technical Advice Memoranda (TAMs) (RP 2) 1,90
May 31, 2011ix2011–22 I.R.B.

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