us-irs-revenue-procedures-irb-2012-50-pdf•Internal Revenue Bulletin 2012-50 (PDF rendition): IRS Revenue Procedures
Internal Revenue Bulletin 2012-50 (PDF rendition): IRS Revenue Procedures
us-irs-revenue-procedures-irb-2012-50-pdfInternal Revenue Bulletin 2012-50 (PDF rendition): IRS Revenue ProceduresGuidance
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 2-50 December 10, 201 2 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Rev. Proc. 2012–46, page 673. General rules and specifications for substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941). This procedure provides general rules and specifications from the Service for paper and computer-generated substitutes for Form 941, Schedule B (Form 941) and Schedule R Form (941). This procedure will be reproduced as the next revision of Pub- lication 4436,General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2011–39 superseded. EMPLOYEE PLANS Notice 2012–67, page 671. 2013 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effec- tive January 1, 2013, applicable to the dollar limitations on ben- efits and contributions under qualified retirement plans. Other limitations applicable to deferred compensation plans are also affected by these adjustments under section 415 of the Code. The limitations that are adjusted by reference to section 415(d) generally will change for 2013 because the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. This notice also contains cost-of-living ad- justments for several pension-related amounts in restating the data in IR–2012–77 issued October 18, 2012. Rev. Proc. 2012–50, page 708. Modification of Revenue Procedure 2007–44.This pro- cedure modifies Rev. Proc. 2007–44, 2007–2 C.B. 54, to provide under section 401 of the Code that the sponsor of an individually designed governmental plan may elect Cycle E (in- stead of C) as the second remedial amendment cycle for the plan by filing a determination letter application for the plan dur- ing the one year submission period for the second Cycle E (February 1, 2015 through January 31, 2016) instead of Cycle C (February 1, 2013 through January 31, 2014). This modifi- cation applies only to the second remedial amendment cycle. Rev. Proc. 2007–44 modified. EXEMPT ORGANIZATIONS Notice 2012–71, page 672. This notice postpones the filing deadline until February 1, 2013, for certain small tax-exempt organizations affected by Hurricane Sandy to take advantage of transitional relief under section 6033 of the Code described in Notice 2011–43, giving them more time to apply for reinstatement of their exempt status. EMPLOYMENT TAX Rev. Proc. 2012–46, page 673. General rules and specifications for substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941). This procedure provides general rules and specifications from the Service for paper and computer-generated substitutes for Form 941, Schedule B (Form 941) and Schedule R Form (941). This procedure will be reproduced as the next revision of Pub- lication 4436,General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2011–39 superseded. (Continued on the next page) Finding Lists begin on page ii. ADMINISTRATIVE Notice 2012–72, page 673. Optional standard mileage rates.This notice announces 56.5 cents as the optional standard mileage rate for substan- tiating the amount of the deduction under section 274 of the Code for the business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contri- bution, and 24 cents as the optional rate for use of an auto- mobile as a medical or moving expense for 2013. The notice also provides the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate and the maximum standard automobile cost for automobiles under a FAVR allowance. Notice 2012–1 superseded. Rev. Proc. 2012–49, page 681. This procedure contains the latest revision of Publication 1516, Specifications for Filing Form 8596, Information Returns for Federal Contracts Electronically. Rev. Proc. 2010–38 super- seded. December 10, 20122012–50 I.R.B. 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. 2012–50 I.R.B.December 10, 2012 December 10, 20122012–50 I.R.B. Part III. Administrative, Procedural, and Miscellaneous 2013 Limitations Adjusted As Provided in Section 415(d), etc. 1 Notice 2012–67 Section 415 of the Internal Revenue Code (the Code) provides for dollar lim- itations on benefits and contributions un- der qualified retirement plans. Section 415(d) requires that the Commissioner an- nually adjust these limits for cost-of-living increases. Other limitations applicable to deferred compensation plans are also af- fected by these adjustments under § 415. Under § 415(d), the adjustments are to be made pursuant to adjustment procedures whicharesimilartothoseusedtoadjust benefit amounts under § 215(i)(2)(A) of the Social Security Act. The limitations that are adjusted by reference to § 415(d) generally will change for 2013 because the increase in the cost-of-living index met the statu- tory thresholds that trigger their adjust- ment. For example, the limitation under § 402(g)(1) on the exclusion for elective deferrals describedin § 402(g)(3) is in- creased from $17,000 to $17,500 for 2013. This limitation affects elective deferrals to § 401(k) plans, § 403(b) plans, and the Federal Government’s Thrift Savings Plan, among other plans. Cost-of-Living Adjusted Limits for 2013 Effective January 1, 2013, the limita- tion on the annual benefit under a defined benefit plan under § 415(b)(1)(A) is in- creased from $200,000 to $205,000. For a participant who separated from service before January 1, 2013, the par- ticipant’s limitation under a defined ben- efit plan under § 415(b)(1)(B) is computed by multiplying the participant’s compensa- tion limitation, as adjusted through 2012, by 1.0170. The limitation for defined contribution plans under § 415(c)(1)(A) is increased in 2013 from $50,000 to $51,000. The Code provides that various other dollar amounts are to be adjusted at the same time and in the same manner as the dollar limitation of § 415(b)(1)(A). After taking into account the applicable round- ing rules, the amounts for 2013 are as fol- lows: The limitation under § 402(g)(1) on the exclusion for elective deferrals de- scribed in § 402(g)(3) is increased from $17,000 to $17,500. The annual compensation limit un- der §§ 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $250,000 to $255,000. The dollar limitation under § 416(i)(1)(A)(i) concerning the defi- nition of key employee in a top-heavy plan remains unchanged at $165,000. The dollar amount under § 409(o)(1)(C)(ii) for determining the maximum account balance in an em- ployee stock ownership plan subject to a 5-year distribution period is increased from $1,015,000 to $1,035,000, while the dollar amount used to determine the lengthening of the 5-year distribution period is increased from $200,000 to $205,000. The limitation used in the definition of highly compensated employee under § 414(q)(1)(B) remains unchanged at $115,000. The dollar limitation under § 414(v)(2)(B)(i) for catch-up con- tributions to an applicable employer plan other than a plan described in § 401(k)(11) or 408(p) for individuals aged 50 or over remains unchanged at $5,500. The dollar limitation under § 414(v)(2)(B)(ii) for catch-up contri- butions to an applicable employer plan described in § 401(k)(11) or 408(p) for individuals aged 50 or over remains unchanged at $2,500. The annual compensation limi- tation under § 401(a)(17) for eligi- ble participants in certain govern- mental plans that, under the plan as in effect on July 1, 1993, allowed cost-of-living adjustments to the compensation limitation under the plan under § 401(a)(17) to be taken into account, is increased from $375,000 to $380,000. The compensation amount under § 408(k)(2)(C) regarding simplified employee pensions (SEPs) remains un- changed at $550. The limitation under § 408(p)(2)(E) regarding SIMPLE retirement accounts is increased from $11,500 to $12,000. The limitation on deferrals under § 457(e)(15) concerning deferred com- pensation plans of state and local gov- ernments and tax-exempt organizations is increased from $17,000 to $17,500. The compensation amount under § 1.61–21(f)(5)(i) of the Income Tax Regulations concerning the definition of “control employee” for fringe benefit valuation purposes remains unchanged at $100,000. The compensation amount under § 1.61–21(f)(5)(iii) remains un- changed at $205,000. The Code also provides that several pension-related amounts are to be adjusted using the cost-of-living adjustment un- der § 1(f)(3). After taking the applicable rounding rules into account, the amounts for 2013 are as follows: The adjusted gross income limi- tation under § 25B(b)(1)(A) for de- termining the retirement savings con- tribution credit for married taxpayers filing a joint return is increased from $34,500 to $35,500; the limitation un- der § 25B(b)(1)(B) is increased from $37,500 to $38,500; and the limitation under § 25B(b)(1)(C) and (D) is in- creased from $57,500 to $59,000. The adjusted gross income limita- tion under § 25B(b)(1)(A) for deter- mining the retirement savings contri- bution credit for taxpayers filing as head of household is increased from $25,875 to $26,625; the limitation un- der § 25B(b)(1)(B) is increased from $28,125 to $28,875; and the limitation under § 25B(b)(1)(C) and (D) is in- creased from $43,125 to $44,250. The adjusted gross income limita- tion under § 25B(b)(1)(A) for deter- mining the retirement savings contri- bution credit for all other taxpayers is increased from $17,250 to $17,750; the limitation under § 25B(b)(1)(B) is in- creased from $18,750 to $19,250; and the limitation under § 25B(b)(1)(C) and (D) is increased from $28,750 to $29,500. 1 Based on News Release IR–2012–77 dated October 18, 2012 2012–50 I.R.B.671December 10, 2012 The deductible amount under § 219(b)(5)(A) for an individual mak- ing qualified retirement contributions is increased from $5,000 to $5,500. The applicable dollar amount under § 219(g)(3)(B)(i) for determining the deductible amount of an IRA contri- bution for taxpayers who are active participants filing a joint return or as a qualifying widow(er) is increased from $92,000 to $95,000. The applicable dollar amount under § 219(g)(3)(B)(ii) for all other taxpayers (other than mar- ried taxpayers filing separate returns) is increased from $58,000 to $59,000. The applicable dollar amount under § 219(g)(7)(A) for a taxpayer who is not an active participant but whose spouse is an active participant is in- creased from $173,000 to $178,000. The adjusted gross income lim- itation under § 408A(c)(3)(B)(ii)(I) for determining the maximum Roth IRA contribution for married tax- payers filing a joint return or as a qualifying widow(er) is increased from $173,000 to $178,000. The ad- justed gross income limitation under § 408A(c)(3)(B)(ii)(II) for all other taxpayers (other than married taxpay- ers filing separate returns) is increased from $110,000 to $112,000. The dollar amount under § 430(c)(7)(D)(i)(II) used to determine excess employee compensation with respect to a single-employer defined benefit pension plan for which the special election under § 430(c)(2)(D) has been made is increased from $1,039,000 to $1,066,000. Drafting Information The principal author of this notice is John Heil of the Employee Plans, Tax Ex- empt and Government Entities Division. For further information regarding the data in this notice, please contact the Employee Plans’ taxpayer assistance telephone ser- vice at 1–877–829–5500 (a toll-free call) between the hours of 8:30 a.m. and 4:30 p.m. Eastern time Monday through Friday. For information regarding the methodology used in arriving at the data in this notice, please e-mail Mr. Heil at RetirementPlanQuestions@irs.gov. Postponement of Deadline for Transitional Relief Under Notice 2011–43 for Certain Small Organizations Affected by Hurricane Sandy Notice 2012–71 PURPOSE This notice postpones the deadline for transitional relief described in Notice 2011–43, 2011–25 I.R.B. 882, from De- cember 31, 2012, to February 1, 2013, for certain small organizations affected by Hurricane Sandy. BACKGROUND Notice 2011–43 provides transitional relief for certain small organizations that have lost their tax-exempt status because they failed to file a required return or electronic notice (Form 990-N e-Postcard) for their taxable years beginning in 2007, 2008, and 2009. A small organization that qualifies for the transitional relief under Notice 2011–43 and applies for reinstate- ment of tax-exempt status on or before December 31, 2012, will, if its application for reinstatement is approved, be treated by the Internal Revenue Service (IRS) as having established reasonable cause for its filing failures and its tax-exempt status will be reinstated retroactive to the date it was automatically revoked. In addition, these organizations are eligible for a re- duced user fee of $100 for the application of reinstatement of tax-exempt status. See Rev. Proc. 2011–36, 2011–25 I.R.B. 915. Notice 2011–43 sets forth specific eligibil- ity criteria and requirements for receiving this transitional relief. AFFECTED ORGANIZATIONS FOR WHICH THE NOTICE 2011–43 DEADLINE IS POSTPONED For purposes of this notice, an affected organization is any small organization that lost its tax-exempt status and is eligible to apply for reinstatement of tax-exempt sta- tus under Notice 2011–43 whose principal place of business is located in, or whose books and records necessary to complete the application are maintained in, a county or Tribal Nation that has been identified as a covered disaster area because of the devastation caused by Hurricane Sandy. Covered disaster areas are federally de- clared disaster areas identified by the Federal Emergency Management Agency (FEMA) as being eligible for individual assistance. These areas are contained in News Releases issued by the IRS relating to Hurricane Sandy, which are found on IRS.gov at:http://www.irs.gov/uac/News- room/Help-for-Victims-of-Hurricane- Sandy. GRANT OF RELIEF Any affected organization, as defined above, that applies for reinstatement of tax-exempt status as described in Notice 2011–43 and this notice on or before Feb- ruary 1, 2013 (or a later date subsequently announced in future guidance or IRS news releases), will be deemed to have timely filed its application under Notice 2011–43. All eligibility and filing requirements de- scribed in Notice 2011–43 (other than the December 31, 2012 filing deadline) con- tinue to apply to such applications. In addition to the requirements de- scribed in Notice 2011–43, each affected organization seeking transitional relief un- der Notice 2011–43 and this notice should write “Notice 2011–43” and “Sandy Re- lief” on the top of the form it uses to apply for reinstatement of tax-exempt status and on the envelope used to mail the applica- tion. An organization that is not an affected organization but wishes to apply for tran- sitional relief under Notice 2011–43 must do so on or before December 31, 2012, as provided in Notice 2011–43. Other- wise, organizations should consult Notice 2011–44, 2011–25 I.R.B. 883, for guid- ance on how to apply for reinstatement of tax-exempt status and request retroactive reinstatement. DRAFTING INFORMATION The principal author of this notice is Brad Bedingfield of the Tax Exempt and Government Entities Division of the IRS. For further information regarding this notice, call the TE/GE Customer Ac- count Services toll-free number: (877) 829–5500. December 10, 20126722012–50 I.R.B. 2013 Standard Mileage Rates Notice 2012–72 SECTION 1. PURPOSE This notice provides the optional 2013 standard mileage rates for taxpayers to use in computing the deductible costs of oper- ating an automobile for business, charita- ble, medical, or moving expense purposes. This notice also provides the amount tax- payers must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that may be used in computing the allowance under a fixed and variable rate (FAVR) plan. SECTION 2. BACKGROUND Rev. Proc. 2010–51, 2010–51 I.R.B. 883, provides rules for computing the deductible costs of operating an auto- mobile for business, charitable, medical, or moving expense purposes, and for substantiating, under § 274(d) of the In- ternal Revenue Code and § 1.274–5 of the Income Tax Regulations, the amount of ordinary and necessary business ex- penses of local transportation or travel away from home. Taxpayers using the standard mileage rates must comply with Rev. Proc. 2010–51. However, a taxpayer is not required to use the substantiation methods described in Rev. Proc. 2010–51, but instead may substantiate using actual allowable expense amounts if the taxpayer maintains adequate records or other suffi- cient evidence. An independent contractor conducts an annual study for the Internal Revenue Ser- vice of the fixed and variable costs of oper- ating an automobile to determine the stan- dard mileage rates for business, medical, and moving use reflected in this notice. The standard mileage rate for charitable use is set by § 170(i). SECTION 2. STANDARD MILEAGE RATES The standard mileage rate for trans- portation or travel expenses is 56.5 cents per mile for all miles of business use (busi- ness standard mileage rate). See section 4 of Rev. Proc. 2010–51. The standard mileage rate is 14 cents per mile for use of an automobile in ren- dering gratuitous services to a charitable organization under § 170. See section 5 of Rev. Proc. 2010–51. The standard mileage rate is 24 cents per mile for use of an automobile (1) for medical care described in § 213, or (2) as part of a move for which the expenses are deductible under § 217. See section 5 of Rev. Proc. 2010–51. SECTION 3. BASIS REDUCTION AMOUNT For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 21 cents per mile for 2009, 23 cents per mile for 2010, 22 cents per mile for 2011, 23 cents per mile for 2012, and 23 cents per mile for 2013. See sec- tion 4.04 of Rev. Proc. 2010–51. SECTION 4. MAXIMUM STANDARD AUTOMOBILE COST For purposes of computing the al- lowance under a FAVR plan, the standard automobile cost may not exceed $28,100 for automobiles (excluding trucks and vans) or $29,900 for trucks and vans. See section 6.02(6) of Rev. Proc. 2010–51. SECTION 5. EFFECTIVE DATE This notice is effective for (1) de- ductible transportation expenses paid or incurred on or after January 1, 2013, and (2) mileage allowances or reimbursements paid to an employee or to a charitable volunteer (a) on or after January 1, 2013, and (b) for transportation expenses the employee or charitable volunteer pays or incurs on or after January 1, 2013. SECTION 6. EFFECT ON OTHER DOCUMENTS Notice 2012–1 is superseded. DRAFTING INFORMATION The principal author of this notice is Bernard P. Harvey of the Office of Asso- ciate Chief Counsel (Income Tax and Ac- counting). For further information on this notice, contact Bernard P. Harvey on (202) 622–4930 (not a toll-free call). Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2012–46 TABLE OF CONTENTS PART 1 SECTION 1.1 — PURPOSE......................................................................................... 674 SECTION 1.2 — WHAT’S NEW..................................................................................... 675 SECTION 1.3 — GENERAL REQUIREMENTS FOR REPRODUCING IRS OFFICIAL FORM 941, SCHEDULE B, AND SCHEDULE R ...................................................................... 676 SECTION 1.4 — REPRODUCING FORM 941, SCHEDULE B, AND SCHEDULE R FOR SOFTWARE-GENERATED PAPER FORMS ............................................................... 677 2012–50 I.R.B.673December 10, 2012 SECTION 1.5 — SPECIFIC INSTRUCTIONS FOR SCHEDULE R....................................................... 678 SECTION 1.6 — OMB REQUIREMENTS FOR SUBSTITUTE FORMS................................................... 679 SECTION 1.7 — REPRODUCIBLE COPIES OF FORMS............................................................... 679 SECTION 1.8 — EFFECT ON OTHER DOCUMENTS.................................................................. 680 SECTION 1.9 — HELPFUL INFORMATION.......................................................................... 680 Part 1 Section 1.1 — Purpose .01The purpose of this publication is to provide general rules and specifications from the Internal Revenue Service (IRS) for paper andcomputer-generated substitutes for Form 941, Employer’s QUARTERLY Federal Tax Return, Schedule B (Form 941), Report of Tax Lia- bility for Semiweekly Schedule Depositors (referred to in this publication as “Schedule B”), and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this publication as “Schedule R”). Note.Substitute territorial forms (941-PR, 941-SS, and Anexo B (Formulario 941-PR) should also conform to the specifications outlined in this revenue procedure. .02This publication provides information for substitute Form 941, Schedule B, and Sched- ule R. If you need more in-depth information on who must complete the forms and how to complete them, see the Instructions for Form 941, Instructions for Schedule B (Form 941), the instructions included in Schedule R, and Publication 15 (Circular E), Employer’s Tax Guide, or visit IRS.gov. Note.Failure to produce acceptable substitutes of theforms and schedules listed in this publi- cation may result in delays inprocessing and penalties. .03Forms that completely follow the guidelines in this publication and are exact replicas of the official IRS forms do not need to be submitted to the IRS for specific approval. Substitute forms and schedules need to be scanned using IRS scanning equipment. If you are uncertain of any specification andwant clarification, do the following. (1) Submit a letter citing the specification. (2) State your understanding of the specification. (3) Enclose an example (if appropri ate) of how the form would appear if produced using your understanding. (4) Be sure to include your name, complete address, phone number, and, if applicable, your email address with yourcorrespondence. Email to S CRIPS@irs.govor Substitute- forms@irs.govor use the following address. Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:T:M:S, IR–6526 1111 Constitution Avenue, NW Washington, DC 20224 Note.Allow at least 30 days for the IRS to respond. December 10, 20126742012–50 I.R.B. .04However, software developers and form producers should send a blank copy of their sub- stitute Form 941 and Schedule B (Form 941) in pdf format to S CRIPS@irs.gov. The purpose is not specifically for approval but to assist the IRS in preparing to scan these forms. Submit- ter’s will only receive comments if a significant problem is discovered through this process. Submitter’s are not expected to delay marketing their forms in order to receive feedback. In no case should Submitter’s include “live” taxpayer data. .05The six-digit form ID code (beginning 95xxxx) on Form 941 and Schedule B (Form 941) identifies the officialpaperform. The six-digit form ID code (beginning 97xxxx) identifies substitute6x10grid Form 941 and Schedule B (Form 941). The six-digit ID code (beginning 99xxxx) identifies the officialIRS issuedForm 941 and Schedule B (Form 941). The last two digits of the code represent the calendar year. For example, the last two digits of ID code 970112 identifies calendar year 2012. Section 1.2 — What’s New .01 Future Developments.The IRS has created a page on IRS.gov for information about Form 941 at www.irs/gov/form 941. Information about any future development affecting form 941 (such as legislation enacted after we release it) will be posted on that page. .02 Social security and Medicare tax for 2012.The employee tax rate for social security is 4.2% and the employer tax rate for social security is 6.2%, unchanged from 2011. The social security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. There is no wage base limit for Medicare tax. .03 VOW to Hire Heroes Act of 2011.The law provides an expanded work opportunity tax credit to businesses that hire eligible unemployed veterans and, for the first time, also makes part of the credit available to certain tax-exempt organizations. Businesses claim the credit as part of the general business credit and tax-exempt organizations claim it against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organi- zations Hiring Qualified Veterans. The liability reported on Form 941 is not reduced by the amount of the credit. The credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2013. .04 Change of Address.Beginning 2012, employers must use Form 8822-B, Change of Address-Business, for any address change. .05Checkboxfor941.We changed the check box next to line 4, under line 3 to read: “Check and go to line 6,” on form 941. .06 Reference box for 941.We moved the reference box next to line 5a, 5b and 5c, that states the tax rates for 2011 on form 941. .07 Line 6 of 941.We removed the lines 6a through 6d as they were no longer needed. As a result, line 6e was renumbered as line 6 on form 941. .08 State Abbreviation.The boxes for state abbreviation have been removed from line 16. Since State holidays are no longer considered legal holidays for timeliness of deposits, this is no longer needed on form 941. .09 Line References (Form 941).Line reference to line 17 has changed to reference line 16, line reference to line 18 has changed to reference line 17, and line 19 has changed to reference line 18. .10 Schedule R.Column (f) formerly used to report advance EIC payments is now used to report total taxes after adjustments (formely reported on column (e)). .11 Draft Forms.Draft forms are no longer available on the IRS.gov website. 2012–50 I.R.B.675December 10, 2012 .12 Editorial Changes.We made editorial changes throughout, including updated refer- ences. Redundancies were eliminated as much as possible. Section 1.3 — General Requirements for Reproducing IRS Official Form 941, Schedule B, and Schedule R .01Submit substitute Form 941, Schedule B, and Schedule R to the IRS for specifications review. Substitute Form 941, Schedule B, and Schedule R thatcompletely conformto the specifications contained in this revenue procedure do not require prior approval from the IRS, but should be submitted to S CRIPS@irs.govto ensure that they conform to IRS format and scanning specifications. .02Print the form on standard 8.5 inches wide by 11-inch paper. .03Use white paper that meets generally-accepted weight, color, and quality standards (min- imum 20 lb. white bond paper). Note.Reclaimed fiber in any percentage is permitted provided that the requirements of this standard are met. .04The IRS prefers printing Form 941 on both sides of a single sheet of paper, but it is acceptable to print on one side of each of two separate sheets of paper. .05Make substitute paper forms as identical to the official IRS-printed forms as possible. .06Print the substitute forms using nonreflective black (not blue or other-colored) ink. Print- ing in an ink color other than black may reduce readability in the scanning process. This may result in figures being too faint to be recognizable. .07Use typefaces that are substantially identicalin size and shape to the official forms and use rules and shading (if used) that are substantially identical to those on the offical forms. Use font size as large as possible within the fields. .08Print the six-digit form ID codes in the upper right-hand corner of each form using nonreflective black, carbon-based, 12-pointor non-OCR-A font may reduce readability for scanning. Use the official paper over-the-counter IRS forms to develop your substitute paper forms. Note.Maintain as much white space as possiblearound the form ID code. Do not allow character strings to print adjacent to the code. The year digits represent the year of the form layout and the tax year filed. For tax year 2012, print “950112” on page 1 of Form 941; “950212” on page 2 of Form 941; “950312” on Schedule B (Form 941); “950412” on page 1 of Schedule R (Form 941); “950512” on page 2 of Schedule B (Form 941) (continuation sheet); and “950612” on page 3 of Schedule R (Form 941) (instructions). See Section 4 for information on form ID codes for software-generated forms. .09Print the OMB number in the same location as on the official forms. Be sure to include the OMB number on Form 941 and Schedules B and R. .10Print all entry boxes and checkboxes exactly as sh own(location and size)on the official forms. Note.Instead of a four-sided checkbox for the entry, just the bottom line of the box can be used as long as the location and size remain the same. .11Print your IRS-issued three-letter substitute form source code in place of the Cat. No. ontheleftatthebottomofpage1ofForm 941, Schedule B, or Schedule R. December 10, 20126762012–50 I.R.B. Note.You can obtain a three-letter substitute form source code by requesting it by email at S ubstituteforms@irs.gov. Please enter “Substitute Forms” on the subject line. .12Print “For Privacy Act and Paperwork Reduction Act Notice, see the back of the Pay- ment Voucher” at the bottom of page 1 of Form 941. .13Print “For Paperwork Reduction Act Notice, see separate instructions” at the bottom of Schedule B. Print “For Paperwork Reduction Act Notice, see the instructions” at the bottom of Schedule R. .14DoNotprint the form catalog number (“Cat. No.”) at the bottom of the forms or in- structions. .15DoNotprint the Government Printing Office (GPO) symbol at the bottom of the forms or instructions. Section 1.4 — Reproducing Form 941, Schedule B, and Schedule R for Software-Generated Paper Forms .01You may use the pdf files to develop the layout for your forms. Draft forms found at http://www.irs.gov/app/picklist/list/draftTaxForms.htmlcan be used to develop interim formats until the forms are finalized. When forms become finalized, they are posted and can be found at http://www.irs.gov/app/picklist/list/formsPublications.html.You may use 6x10 grid formats to develop software versions of Form 941 and Schedules B and R. Please follow the specifications exactly to develop the fields. .02If you are developing software using the 6x10 grid, you may make the following modi- fications. •With “12”, for instance, representing the digits for the year 2012, use “970112” for page 1 of Form 941, “970212” for page 2 of Form 941, “970312” for Schedule B (Form 941), “970412” for page 1 of Schedule R (Form 941), “970512” for page 2 of Schedule R (Form 941) (continuation sheet), and “970612” for page 3 of Schedule R (Form 941) (instructions) as the form ID codes. •Note.Maintain as much white space as possible around the form ID code. Do not allow character strings to print adjacent to the code. •Place all 6x10 grid boxes and entry spaces in the same field locations as indicated on the official forms. •Use single lines for “Employer Identification Number” (EIN) and other entry areas in the entity section of page 1 of Form 941 and Schedule B, and the first page and continuation page of Schedule R. •Do Notneed to use reverse type as shown on the IRS official form. •Do Notpre-print decimal points in the data boxes. However, where the amounts are re- quired, the amounts should be printed with decimal points and place holders for cents. •Use a single box for “state abbreviation” in line 16 of Form 941. •Delete the pre-printed formatting in any “date” boxes. •Use a single box for “Personal Identification Number (PIN)” on Form 941. •You may delete all shading when using the 6x10 grid format. .03If producing both the form and the data or the form only, print your three-letter source code at the bottom of page 1 of Form 941 and Schedule B, or the first page of Schedule R. See Section 3.11. .04If producing only the data on the form, printyour four-digit software industry form code on Form 941. The four-digit vendor code preceded by four zerosand a slash (0000/9876) must be pre-printed. If you have a valid vendor code issued to you through the National Association of Computerized Tax Processors (NACTP), you should use the code. If you do not have a valid vendor code, contact the NATCP via e-mail atp resident@natcp.orgfor information on these codes. 2012–50 I.R.B.677December 10, 2012 .05Print “For Privacy Act and Paperwork Reduction Act Notice, see the Payment Voucher” at the bottom of page 1 of Form 941. .06Print “For Paperwork Reduction Act Notice, see separate instructions” at the bottom of Schedule B.” Print For Paperwork Reduction Act Notice, see the instructions” at the bottom of the first page of Schedule R. .07Be sure to print the OMB number in the same location as on the official forms on sub- stitute Form 941, Schedule B, and Schedule R. .08DoNotprint the form catalog number (“Cat. No.”) at the bottom of the forms or in- structions. .09DoNotprint the Government Printing Office (GPO) symbol at the bottom of the forms or instructions. .10To ensure accurate scanning and processing, enter data on Form 941, Schedule B, and Schedule R as follows: •Display/print the name and EIN on all pages and attachments in the proper associated fields. •Use 12-point (minimum 10-point) Courier font (where possible). •Omit dollar signs, but use commas when showing amounts. •Except for lines 1 and 2 on Form 941, leave blank any data field with a value of zero. •Enter negative amounts with a minus sign. For example, report “-10.59” instead of “(10.59).” Note.The IRS prefers that you use a minus sign for negative amounts instead of parentheses or some other means. However, if your software onlyallows for parenthesesin reporting negative amounts, you may use them. Section 1.5 — Specific Instructions for Schedule R .01To properly file and to reduce delays andcontact from the Service, new Schedule R must be produced as closely as possible to the official IRS form. Note. Do Notpresent the information in spreadsheet or similar format. We may not be able to properly process nonconforming documents with an excessive number of entries. Complete as many Continuation Sheets for Schedule R (Form 941) as necessary. If continuation sheets are not used or they vary in form from the official form, processing may be delayed and you may be subject to penalties. .02Use Schedule R (Form 941) to allocate the aggregate information reported on Form 941 to each client. If you have more than 15 clients, complete as many Continuation Sheets for Schedule R (page 2) as necessary. Attach Schedule R, including any continuation sheets, to your aggregate Form 941 and file it with your return. Enter your business information carefully. Make sure all information exactly matches the information shown on the aggregate Form 941. Compare the total of each column on line19 (including your information on line 18) of Schedule R to the amounts reported on the aggregate Form 941. For each column total of Schedule R, the relevant line from Form 941 is noted in the column heading. If the totals on line 19 of the Schedule R do not match the totals on Form 941, there is an error that must be corrected before submitting Form 941 and Schedule R. .03 Do: •Develop and submit only conforming Schedules R. •Follow the format and fields exactly as on the official IRS Schedule R. •Maintain the same number of entry lines on the substitute Schedule R as on the official IRS form. December 10, 20126782012–50 I.R.B. .04 Do Not: •Add or delete entry lines. •Submit spreadsheets, database printouts, orsimilar formatted documents instead of using the Schedule R format to report data. •Reduce or expand font size to add or delete extra data or lines. .05If substitute Schedules R and Continuation Sheets for Schedule R are not submitted in similar format to the official IRS schedule, the substitutes may be returned, you may be contacted by the IRS, delays in processing may occur, and you may be subject to penalties. Section 1.6 — OMB Requirements for Substitute Forms .01The Paperwork Reduction Act (the Act) of 1995 (Public Law 104–13) requires the fol- lowing. •The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the Act. •Each IRS form contains the OMB approval number, if assigned. (The official OMB num- bers may be found on the official IRS-printed forms.) •Each IRS form (or its instructions) states: (1) Why the IRS needs the information, (2) How it will be used, and (3) Whether or not the information is required to be furnished to the IRS. .02This information must be provided to any users of official or substitute IRS forms or instructions. .03The OMB requirements for substitute IRS forms are the following. •Any substitute form or substitute statement to a recipient must show the OMB number as it appears on the official IRS form. •For Form 941, Schedule B, and Schedule R, the OMB number (1545–0029) must appear exactly as shown on the official IRS form. •For Form 941, Schedule B, and Schedule R, the OMB number must use one of the following formats. (1) OMB No. 1545–0029 (preferred) or (2) OMB # 1545–0029 (acceptable). .04If no instructions are provided to users of your forms, you must furnish to them the exact text of the Privacy Act and Paperwork Reduction Act Notice. Section 1.7 — Reproducible Copies of Forms .01You can order official IRS forms and information copies of federal tax materials at local IRS offices or by calling the IRS National Distribution Center at 1–800–829–3676. Other ways to get federal tax material include the following. •Accessing IRS.gov. •Ordering IRS tax products on DVD (IRS Publication 1796). 2012–50 I.R.B.679December 10, 2012 .02The DVD contains approximately 2,500 tax forms and publications for small businesses, return preparers, and others whofrequently need current or prior year tax products. Most cur- rent tax forms on the DVD may be filled in electronically, then printed out for submission and saved for record-keeping. Other products on the DVD include the Internal Revenue Bulletins, Tax Supplements, and Internet resources and links for the tax professional. For system require- ments, contact the National TechnicalInformation Service (NTIS) at h ttp://www.ntis.gov. Note.Some forms on the DVD are intended as information only and may not be submitted as an official IRS form (e.g., Forms 1099, W–2, and W–3). Additionally, Publication 1796 does not permit electronic filing. Prices are subject to change. The cost of the DVD if purchased from NTIS at w ww.irs.gov/formspubs/article/0,,id=108660,00.htmlis $30 (with no handling fee). If purchased using the following methods, the cost for each DVD is $30 (plus a $6 handling fee). These methods are: •By phone — 1–877–CDFORMS (1–877–233–6767) (For IRS DVD purchase only), •By fax — 703–605–6900 (For IRS DVD purchase only), •By mail — to: Northrop Grumman Information Systems 7555 Colshire Drive McLean, VA 22102 Section 1.8 — Effect on Other Documents .01Revenue Procedure 2011–39, 2011–30 I.R.B. 68, dated July 25, 2011, is superseded. Section 1.9 — Helpful Information .01Please follow the specifications and guidelines to produce substitute Form 941 and Schedules B and R. .02These forms are subject to review and possible change as required. Therefore, employ- ers are cautioned against overstocking supplies of privately-printed substitutes. .03Here is a review of references that were listed throughout this document. •Form 941, Employer’s QUARTERLY Federal Tax Return •Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (re- ferred to in this publication as “Schedule B”). •Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this publication as “Schedule R”). •Substitue territorial forms (941–PR, 941–SS, and Anexo B (Formulario 941–PR). •Instructions for Form 941. •Instructions for Schedule B (Form 941. •Publication 15 (CircularE), Employer’s Tax Guide. •SCRIPS@irs.gov for submissions. •Substituteforms@irs.gov for questions. •For questions: December 10, 20126802012–50 I.R.B. Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:T:M:S, IR–6526 1111 Constitution Avenue, NW Washington, DC 20224 •http://www.irs.gov/app/picklist/list/draftTaxForms.htmlfordraftforms. •http://www.irs.gov/app/picklist/list/formsPublications.htmlforfinalforms. •IRS tax products on DVD (IRS Publication 1796). Use this Revenue Procedure to prepare Tax Year2012and prior year information returns for submission to the Internal Revenue Service (IRS) using electronic filing. Caution to filers: Please read this publication carefully. Persons or businesses required to file information returns electronically may be subject to penalties for failure to file or include correct information if the instructions in this Revenue Procedure are not followed. Important notes: The IRS internet connection for filing information returns electronically is h ttp://fire.irs.govand the test system is h ttp://fire.test.irs.gov. The Filing Information Returns Electronically (FIRE) systemand the test systemwill be down from 6 p.m. ESTDecember 14, 2012, through January 2, 2013,for yearly updates. In addition, the FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. EST for programming updates. The FIRE system will not be available for submissions during these times. Form 4419,Application for Filing Information Returns Electronically (FIRE),is subject to review before the approval to transmit electronically is granted. The IRS may require additional documentation. If a determination is made concerning the validity of the documents transmitted electronically, the IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of the files. The FIRE system does not provide fill-in forms for filing information returns. Rev. Proc. 2012–49 TABLE OF CONTENTS Part A. General Section 1. Purpose.................................................................................................. 682 Section 2. What’s New for Tax Year 2012............................................................................... 683 Section 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)..................................... 683 Section 4. Form 4419,Application for Filing Information Returns Electronically (FIRE)........................................ 683 Section 5. Filing Requirements....................................................................................... 684 Section 6. Filing of Information Returns for Federal Contracts............................................................ 685 Section 7. Filing Dates.............................................................................................. 685 Section 8. How to File Corrected Returns.............................................................................. 686 Section 9. Taxpayer Identification Numbers............................................................................ 688 2012–50 I.R.B.681December 10, 2012 Section 10. State Abbreviations....................................................................................... 688 Part B. Electronic Filing Specifications Section 1. General.................................................................................................. 689 Section 2. Electronic Filing Approval Procedure......................................................................... 689 Section 3. Electronic Submissions..................................................................................... 690 Section 4. PIN Requirements......................................................................................... 690 Section 5. Electronic Filing Specifications.............................................................................. 690 Section 6. Connecting to the FIRE System.............................................................................. 691 Section7.CommonProblemsandQuestions Associated with Electronic Filing............................................... 693 Part C. Record Format Specifications and Record Layouts Section 1. File Layout Diagram....................................................................................... 694 Section 2. General.................................................................................................. 695 Section 3. Transmitter “T” Record — General Field Descriptions.......................................................... 695 Section 4. Transmitter “T” Record — Record Layout.................................................................... 696 Section 5. Payer “A” Record — General Field Descriptions............................................................... 697 Section 6. Payer “A” Record — Record Layout......................................................................... 698 Section 7. Payee “B” Record — General Field Descriptions............................................................... 699 Section 8. Payee “B” Record — Record Layout......................................................................... 705 Section 9. End of Payer “C” Record — General Field Descriptions......................................................... 706 Section 10. End of Payer “C” Record — Record Layout.................................................................. 707 Section 11. End of Transmission “F” Record — General Field Descriptions.................................................. 707 Section 12. End of Transmission “F” Record — Record Layout............................................................ 708 Part A. General Sec. 1. Purpose .01Section 6050M of the Internal Revenue Code, which was addedby section 1522 of the Tax Reform Act of 1986 (Public Law 99–514) and amended by section 1015(f) of the Technical and Miscellaneous Revenue Act of 1988 (PublicLaw 100–647), requires federal executive agencies to file an information return with the Internal Revenue Service (IRS) reporting the name, address and Tax- payer Identification Number (TIN) of each person and/or corporation with whom the agency enters into a contract, together with any other information required by treasury regulations. Such reporting is required when the contract amount equals or exceeds $25,000.00 including any amendments to the original contract. .02The purpose of this revenue procedure is to provide the specifications for filing Form 8596,Information Return for Federal Contracts, and Form 8596-A,Quarterly Transmittal of Information Returns for Federal Contracts, with the IRS electronically through the Filing Information ReturnsElectronically (FIRE) system. .03This revenue procedure applies to federalexecutive agencies, United States Postal Service, and the Postal Rate Commission, with respect to reporting their contracts andcontract amendments where the net valueof the contract exceeds $25,000.00. Federal executive agencies generally must report contracts in excess of $25,000.00 to the FederalProcurement Data Center (FPDC) and there- fore are permitted to make an election to have the FPDC file with the IRS on their behalf. If the election is made by the federal executive agency, it must be made by the head of the Agency (or his or her delegate). The agency must not file directly with the IRS. See Part A, Section 5. Please read this Revenue Procedure carefully. December 10, 20126822012–50 I.R.B. .04This Revenue Procedure supersedes Rev. Proc. 2010–38 published as Publication 1516 (Rev.12–2010),Specifications for Filing Forms 8596, Information Returns for Federal Contracts, Electronically. Sec. 2.What’s New for Tax Year 2012 .01Payment Year must be updated with the four-digit reporting year (2012to2013), unless reporting prior year data. .02“ Nature of Changes” has been changedto“What’sNewforTaxYear2012.” .03A User Note area has been added between Part A and Part B. .04The File Layout Diagram has been moved to the beginning ofPart C, Record Format Specifications and Record Layouts. .05The Name Control validation process hasbeen updated in the Payee “B” Record. Reminder In this publication, all pertinent changes for Tax Year2012and names of forms and publications are emphasized by the use of italics. Portions of text that require special attention are in boldfacetext. Filers are always encouraged to read the publication in its entirety. Sec. 3. Where to File and How to Contact the Information Returns Branch .01All information returns filed electronically are processed at the IRS. General inquiries concerning the filing of information returns should be sent to the following address: Internal Revenue Service Information Returns Branch 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 .02To address concerns about specifications for electronic submissions, contact: Internal Revenue Service 1–866–455–7438 Outside the U.S. 1–304–263–8700 Telecommunication Device for the Deaf (TDD) 1–304–579–4827 Fax Within the U.S. — 1–877–477–0572 Outside the U.S. — 1–304–579–4105 Electronic Filing — FIRE system Production URL—h ttp://fire.irs.gov Test URL—http://fire.test.irs.gov To Obtain Publications, Forms and Instructions 1–800–TAX–FORM (1–800–829–3676) or h ttp://www.irs.gov Sec. 4. Form 4419,Application for Filing Information Returns Electronically (FIRE) .01Transmitters are required to submit Form 4419,Application for Filing Information Returns Electronically, to request autho- rization to file information returns with the IRS. In Block 7, check the box next to the returns you will file electronically with the IRS. Upon approval, a five-character alphanumeric Transmitter Control Code (TCC) will be assigned. An approval letter will be issued to the payer advising of the TCC. A separate TCC will be assigned for each box checked in Block 7. Note:An additional Form 4419,Application for Filing Information Returns Electronically (FIRE),must be submitted for a subsequent request to electronically file a form that was not selected on Block 7 on the original application. .02Electronically filed returns may not be submitted to the IRS until the application has been approved. 2012–50 I.R.B.683December 10, 2012 .03The TCC must be coded in the Transmitter “T” Record. The IRS uses the TCC to identify payers/transmitters and to track files through the processing system. .04Form 4419,Application for Filing Information Returns Electronically (FIRE),may be submitted anytime during the year; however, it must be submitted to the IRS at least 45 days before the due date of the return(s) for current year processing. .05Once a filer/transmitter is approved to file electronically, it is not necessary toreapply with the following exceptions: (a)If filers/transmitters do not use a TCC for two consecutive years. (b)The payer’s files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the payer has computer equipment compatible with that of the IRS and wishes to prepare the files. The payer must request a TCC. .06Approval to file does not imply endorsement by the IRS of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor. Sec. 5. Filing Requirements .01The requirements for Federal contracts are governed by section 6011(e)(2)(A) and section 6050M of the Internal Revenue Code and Regulation section 1.6050M–1. The term federal executive agency means: (1) anyexecutive agency (as defined in Section 105 of title 5, United States Code) other than the Government Accountability Office; (2) any military department (as defined in section 102 of such title); and (3) the United States Postal Service and the Postal Rate Commission. A federal executive agency that files 250 or more reportable contracts during a one year period, must file Form 8596,Information Return for Federal Contracts,in an electronic file for each quarter of that one year period. .02The information returns required by this section with respect tocontracts of a federal executiveagency entered into on or after January 1, 1989, must be filed on a quarterly basis for the calendar quarters ending on the last day of March, June, September, and December, on or before the last day of the month following the quarter for which the returns are being made. .03The information returns required by this section may be made in one submission or in multiple submissions. .04Except for the U.S. Postal Service and the Postal Rate Commission, a federal executive agency may elect to have the Director of the Federal Procurement Data Center (FPDC) file the required returns with the IRS on behalf of the agency. The agency must comply with the requirements of the Federal Procurement Data System (FPDS) in submitting the information and must not file with the IRS. .05In order to make this election, the head of a federal executive agency (or his or her delegate) shall attach a signed statement to its submission to the FPDC for that quarter stating the following: (a)The Director of the FPDC (or his or her delegate) is authorizedto submit the required returns on behalf of the agency for contracts for that quarter in accordance with an election under 26 CFR, section 1.6050M–1(d)(5). (b)Under the penalties of perjury, the official has examined the information submitted by the agency to the FPDC for use in creating returns to be submitted to the IRS and the official certifies that information to be, tothe best of his or her knowledge and belief, an accurate compilation of agency records maintained in the normal course of business for the purpose of making true, correct, and complete returns as required by section 6050M. .06An agency that elects to have the FPDC file its returns must not submit those same returns to the IRS. .07If a contract is increased by more than $25,000.00 under one action,the action should be treated asa new contract and reported to the IRS for the calendar quarter in which the increase occurs. This could occur through the exercise of an option contained in a basic or initial contract or under any otherrule of contract law, expressed or implied, when the amount of money or other property obligated under the contract is increased by $25,000.00. .08Special rules to filing requirements are as follows: (a)If a subcontract is entered into by the Small Business Administration (SBA) under a prime contract between SBA and a procuring federal agency pursuant to section 8(a) of the Small Business Act, the procuring agency, not the SBA, will be required to file Forms 8596 and 8596-A. (b)A Federal Supply Schedule Contract or an Automated Data Processing Schedule Contract entered into by the General Ser- vices Administration (GSA), or a scheduled contract entered into by the Department of Veterans Affairs (VA) on behalf of one or more federal executive agencies, is not to be reported by the GSA or VA at the time of execution. When a federal executive agency, including the GSA or the VA, places an order under a schedule contract, the federal executive agency must file Forms 8596Information Return for Federal Contracts, and Form 8596-A,Quarterly Transmittal of Information Returns for Federal Contracts. .09The following are not required to be reported under section 6050M: (a)Any contract action of $25,000.00 or less. (b)Any contract which provides that all amounts payable underthe contract by a federal executive agency will be paid on or before the 120th day following the date of the contract action and for which it is reasonable to expect that all amounts will be so paid; (c)A license granted by a federal executive agency. (d)An obligation of a contractor (other than a federal executive agency) to a subcontractor. (e)Debt instruments of the U.S. Government or a federal agency, such as Treasury Notes, Treasury Bonds, Treasury Bills, U.S. Savings Bonds, or similar instruments. December 10, 20126842012–50 I.R.B. (f)An obligation of a federal executiveagency to lend money, lease property to someone or sell property. (g)A blanket purchase agreement; however, when an order isplaced under a blanket purchase agreement, a contract then exists and Forms 8596,Information Return for Federal Contracts, and Form 8596-A,Quarterly Transmittal of Information Returns for Federal Contracts,mustbefiled. (h)Any contract with a contractor who, in making the agreement,is acting in his or her capacity as an employee of a federal executive agency (for example, any contract of employmentunder which the employee is paid wages subject to Federal income tax withholding). (i)Any contract between a federal executive agency and another Federal Governmental unit or any subsidiary agency. (j)Any contract with a foreign government or agency or any subsidiary agency. (k)Any contract with a state or local government or agency or any subsidiary agency. (l)Any contract with a person who is not required to have a Taxpayer Identification Number (TIN), such as a nonresident alien, foreign corporation or foreign partnership, any of which does not have income effectively connected with the conduct of a trade or business in the United States and does not have anoffice or place of business as a fiscal or paying agent in the United States. (m)Certain confidential or classified contracts that meet the requirements of section 6050M(e). (n)Any contract that provides that all payments made after the 120th day after the date of the contract action will be made by someone other than a federal executive agency or an agent ofsuch an agency. For example, a contract under which the contractor will collect amounts owed to afederal executive agency from the agency’s debtor and will remit to the federal executive agency, the money collectedless an amount for the contractor’sconsideration under the contract. (o)Contracts entered into using nonappropriated funds. Sec. 6. Filing of Information Returns For Federal Contracts .01If a federal executive agency has reasonable expectations to enter into fewer than 250 reportable contracts during a one year period, the agency may file paper Forms 8596,Information Return for Federal Contracts, and Forms 8596-A,Quarterly Transmittal of Information Returns for Federal Contracts. All paper forms for original and corrected returns should be filed with: Department of the Treasury IRS Service Center Kansas City, MO 64999–2222 .02If a federal executive agency elects to have the FPDC creating returns on its behalf, the FPDC shall mail or fax a copy of that agency’s signed statement, making the election, to theIRS for that agency for that quarter (See Part A, Sec. 5). .03The transmitter must not report the same information on paper forms that is reported electronically. If some of the returns are reported on paper and some electronically, the transmitter must be sure that duplicate information is not included on both. This does not mean that corrected documents should notbe filed. If a return has been prepared and submitted improperly, a corrected return must be filed as soon as possible. See Part A, Sec. 8 for requirements and instructions on filing corrected returns. .04Agencies are required to retain a copy of the information returns filed with the IRS for at least three years or have the ability to reconstruct the data. Sec. 7. Filing Dates .01The information returns required by this section must be filedon a quarterly basis for the calendar quarters as follows: Q UARTERDUEDATE January, February, MarchApril 30 April, May, JuneJuly 31 July, August, SeptemberOctober 31 October, November, DecemberJanuary 31 .02The director of the FPDC (or his or her delegate) shall submit the required return quarterly to the IRS on or before the earlier date of: (a)45 days following the date that the contract information is required to be submitted to the FPDC, or (b)90 days following the end of the calendar quarter for which the election is made, except that, if the calendar quarter ends September 30,105 days following the end of that quarter. .03If any due date falls on a Saturday, Sunday or legal holiday, the filing deadline is extended to the next day that is not a Saturday, Sunday, or legal holiday. 2012–50 I.R.B.685December 10, 2012 Sec. 8. How to File Corrected Returns •A correction is an information return submitted by the transmitter to correct an information return that was previously submitted to and processed by the IRS, but contained erroneous information. •Do not send your entire file again. Only send the information returns in need of correction. •Information returns omitted from the original file must not becoded as corrections. Submit them under a separate Payer “A” Record as original returns. •Before creating your correction file, review the following guidelines chart carefully. .01When corrections are necessary, they must be filed in the next filing quarter. If the entire file submitted electronically was in error, the IRS should be contactedimmediately (See Part A, Sec. 3) .02Corrections should be filed as soon as possible. All fields must be completed with the correct information, not just the data fields needing correction. Submit corrections only for the returns filed in error, not the entire file. Furnish corrected statements to recipients as soon as possible. Note:Do not resubmit your entire file as corrections. This may result induplicate filing and erroneous notices may be sent to payees. Submit only those returns which need to be corrected. .03There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error. If the original return was filed as an aggregate, the filers must consider this in filing corrected returns. .04Corrected returns may be included on the same file as original returns; however, separate “A” Records are required. If filers discover that certain information returns were omitted on their original file, they must not code these documents as corrections. The file must be coded and submitted as originals. .05Review the chart that follows. Errors normally fall under oneof the two categories listed. Next to each type of error is a list of instructions on how to file the corrected return. Guidelines for Filing Corrected Returns Electronically One transaction is required to make the following corrections properly. (See Note 4) Error Made on the Original ReturnHow To File the Corrected Return ERRORTYPE1CORRECTION 1. Original return was filed with one or more of the following errors: A. Prepare a new file. The first record on the file will be the Transmitter “T” Record. B.Make a separate “A” Record for each type of return and each payer being reported. Payer information in the “A” Record must be the same as it was in the original submission. C. The Payee “B” Records must show the correct record information as well as a Corrected Return Indicator Code of “G” in field position 6. D.Corrected returns using“G” coded “B” Records may be on the same file as those returns submitted without the “G” coded “B” Records; however, separate “A” Records are required. E.Prepare a separate “C” Record for each type of return and each payer being reported. (a)Incorrect payment amount codes in the Payer “A” Record. (b)Incorrect payment amounts in the Payee “B” Record. (c)Incorrect code in the distribution code field in the Payee “B” Record. (d)Incorrect payee indicator.(See Note 1.) (e)Return should not have been filed. Note 1:Payee indicators are non-money amount indicator fields located in the specific form record layouts of the Payee “B” Record between field positions 544–748. Note 2:To correct a TIN, and/or payee name follow the instructions under Error Type 2. F.ThelastrecordonthefilemustbetheEndof Transmission “F” Record. December 10, 20126862012–50 I.R.B. File layoutonestep corrections Transmitter “T” Record Payer “A” Record “G” Coded Payee “B” Record “G” Coded Payee “B” Record End of Payer “C” Record End of Transmission “F” Record Guidelines for Filing Corrected Returns Electronically (continued) Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both Transactions 1 and 2 (see Note 4). DO NOT use the two step correction process to correct money amounts. Error Made on the Original ReturnHow To File the Corrected Return ERRORTYPE2CORRECTION 1. Original return was filed with one or more of the following errors: Transaction 1:Identify incorrect returns. A. Prepare a new file. The first record on the file will be the Transmitter “T” Record. B.Make a separate “A” Record for each type of return and each payer being reported. The information in the “A” Record will be exactly the same as it was in the original submission.(See Note 3). C. The Payee “B” Records must contain exactly the same information as submitted previously, except, insert a Corrected Return indicator Code of “G” in field position 6 of the “B” Records, and enter “0” (zeros) in all payment amounts.(See Note 3). D.Corrected returns using“G” coded “B” Records may be on the same file as those returns submitted with a “C” code; however, separate “A” Records are required. E.Prepare a separate “C” Record for each type of return and each payer being reported. (a)No payee TIN (SSN, EIN, ITIN, QI-EIN). (b)Incorrect payee TIN. (c)Incorrect payee name. (d)Wrong type of return indicator. Note 3:The Record Sequence Number will be different since this is a counter number and is unique to each file. For Form 1099-R corrections, if the corrected amounts are zeros,certain indicators will not be used. F.Continue with Transaction 2 to complete the correction. Transaction 2:Report the correct information. A. Make a separate “A” Record for each type of return and each payer being reported. B.The Payee “B” Records must show the correct information as well as a Corrected Return Indicator Code of “C” in field position 6. Corrected returns submitted to the IRS using “C” coded “B” Records may be on the same file as those returns submitted with “G” codes; however, separate “A” Records are required. C. Prepare a separate “C” Record for each type of return and each payer being reported. D.ThelastrecordonthefilemustbetheEndof Transmission “F” Record. Note 4:See the2012 General Instructions for Certain Information Returnsfor additional informationon regulations affecting corrections and related penalties. 2012–50 I.R.B.687December 10, 2012 File layouttwostep corrections Transmitter “T” Record Payer “A” Record “G” Coded Payee “B” Record “G” Coded Payee “B” Record End of Payer “C” Record Payer “A” Record “C” Coded Payee “B” Record “C” Coded Payee “B” Record End of Payer “C” Record End of Transmission “F” Record Note 5:If a filer is reporting “G” coded, “C” coded, and/or “Non-coded” (original) returns on the same file, each category must be reported under separate “A” Records. Sec. 9. Taxpayer Identification Numbers .01Contractors are required to furnish Taxpayer Identification Numbers (TIN s) to the agency under section 6109 of the Internal Revenue Code. .02The contractor’s TIN and name combination is used to associate information returns reported to the IRS with corresponding information on tax returns. It is imperative that correct social security num bers (SSN) or employer identification numbers (EIN) for contractors be provided to the IRS. Donot enter hyphens or alpha characters. Entering all zeros, ones, twos, etc., will have the effect of an incorrect TIN. .03The IRS validates the SSN by using the Name Control of the surname of the ind ividual who has been assigned this number. For this reason, the surname should be provided in the Payee Name Line and/or t he Name Control in positions 7–10 of the Payee “B” Record. It is imperative to provide correct information for the IRS to valida te the SSN. The IRS validates an EIN by using the name control of the business to which the EIN has been assigned. If an EIN is repor ted for a contractor, the correct business name should be provided in the First Payee Name Line and/or Name Control in positions 7– 10 of the Payee “B” Record. .04For sole proprietors, the owner’s name (not the doing business as (DBA) name) must appear in the Payee Name Line. The TIN for a sole proprietor may be either an EIN or SSN. .05The TIN to be furnished to the IRS depends primarily upon the manner in wh ich the account is maintained or set up on the agency’s record. The payer and payee names and TINs should be consistent wi th the names and numbers used on other tax returns. The TIN must be that of the contractor. If the contract is recorded in more th an one name, the transmitter must furnish the TIN and name of one of the contractors. The TIN provided must be associated with t he name of the contractor provided in the First Payee Name Line of the Payee “B” Record. Sec. 10. State Abbreviations .01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields. Table 1: State & U.S. Territory Abbreviations StateCodeStateCodeStateCode AlabamaALKentuckyKYOhioOH AlaskaAKLouisianaLAOklahomaOK American SamoaASMaineMEOregonOR ArizonaAZMarylandMDPennsylvaniaPA ArkansasARMassachusettsMAPuerto RicoPR CaliforniaCAMichiganMIRhode IslandRI ColoradoCOMinnesotaMNSouth CarolinaSC ConnecticutCTMississippiMSSouth DakotaSD DelawareDEMissouriMOTennesseeTN District of ColumbiaDCMontanaMTTexasTX FloridaFLNebraskaNEUtahUT December 10, 20126882012–50 I.R.B. Table 1: State & U.S. Territory Abbreviations StateCodeStateCodeStateCode GeorgiaGANevadaNVVermontVT GuamGUNew HampshireNHVirginiaVA HawaiiHINew JerseyNJU.S. Virgin IslandsVI IdahoIDNew MexicoNMWashingtonWA IllinoisILNew YorkNYWest VirginiaWV IndianaINNorth CarolinaNCWisconsinWI IowaIANorth DakotaNDWyomingWY KansasKSNo. Mariana I slands MP .02Filers must adhere to the city, state, and zip code format for U.S. addresses in the “B” Record. This also includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. .03For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal code, and name of country in this order. This is allowable only if a “1” (one) appears in the Foreign Country Indicator, Field Position 247 of the “B” Record. .04When reporting APO/FPO addresses use the following format: EXAMPLE: Payee Name Mailing Address Payee City Payee State Payee ZIP Code PVT Willard J. Doe CompanyF,PSCBox100 167 Infantry REGT APO (or FPO) AE, AA, or AP* 098010100 *AE is the designation for zip codes beginning with 090–098, AA for zip code 340, and AP for zip codes 962–966. Part B. Electronic Filing Specifications Sec. 1. General .01Electronic filing of Form 8596 returns, originals, corrections, and replacements isoffered as an alternative to paper filing. There is no minimum number of forms filing requirement; therefore, any number of forms maybe filed electronically (See Part A. Sec 5.01 for filing thresholds). Payers who are under the filing threshold requirement are encouraged to file electronically. .02All electronic filing of information returns are received at the IRS via the FIRE (Filing Information Returns Electronically) system. To connect to the FIRE system, point your browser to h ttp://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 of them. Only inquiries concerning electronic filing of information returns should be directed to IRS. .04Files submitted to IRS electronically must be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting resulting in penalty notices. .05If a federal executive agency elects to have the FPDC make returns on its behalf, the FPDC must mail or fax a copy of that agency’s signed statement, making the election, to IRS (see Part A, Sec. 5). .06See Part C, Record Format Specifications and Record Layouts. Sec. 2. Electronic Filing Approval Procedure .01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Filers who currently have a TCC may use their assigned TCC for electronic filing. Refer to Part A, Sec. 4, for information on how to obtain a TCC. .02Once a TCC is obtained, electronic filers must create their own User ID, password and Personal Identification Number (PIN). See Part B, Sec. 4, for more information on the PIN. .03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate logon and password for each TCC. .04For all passwords, it is the user’s responsibility to remember the password and not allow thepassword to be compromised. Passwords are created by the user at the first logon and must be eight alphanumeric characters containing at least one uppercase, one lowercase, and one numeric. Filers whoforget their password or PIN can call 1–866–455–7438 for assistance. The FIRE system 2012–50 I.R.B.689December 10, 2012 requires users to change passwords every 90 days or at the first logon attempt after that time period. Users can change passwords at any time from the Main Menu. The previous 24 passwords cannot be used. Sec. 3. Electronic Submissions .01Electronically filed information may be submitted to IRS 24hours a day, seven days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time (ET) by calling 1–866–455–7438. .02The FIRE and FIRE test systems will be down from6 p.m. (ET) December 14, 2012, through January 2, 2013.This allows the IRS to make yearly updates to reflect current year changes. In addition, the FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. (ET) for programming updates. The FIRE system will not be available for submissions during these times. .03A file may not exceed 2.5 million records. When sending files larger than 10,000 records electronically, data compression is encouraged. WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept self-extracting zip files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon the type of connection to the internet and if data compression isused. The time required to transmit a file can be reduced up to 95% by using compression. When having trouble transmitting files with a scripting process, please contact the IRS at 1–866–455–7438 for assistance. .04Transmitters may create files using self assigned filename(s). Files submitted electronicallywill be assigned a new unique filename by the FIRE system. The filename assigned by the FIRE system will consist of the submission type, the filer’s TCC and a four-digit sequence number. The sequence number will be incremental for every file sent. For example, if this is the first original file for the calendar year and the TCC is 44444, the IRS assignedfilename would be ORIG.44444.0001. Record the filename. This information will be needed by the IRS to identify the file, if assistance is required. .05If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable replacement file. If an acceptable replacement file is not received within 60 days, the payer could be subject to late filing penalties. This only applies to files originally submitted electronically. .06The following definitions have been provided to help distinguish between a correction and a replacement: •A correction is an information return submitted by the transmitter to correct an information return that was previously submitted to and successfully processed by the IRS, but contained erroneous information.Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file. •A replacement is an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE system indicated the original/correction file wasbad. After the necessary changes have been made, the file must be transmitted through the FIRE system.Note:Filers should never transmit anything to the IRS as a “Replacement” file unless the CHECK FILE STATUS option on the FIRE system indicates a previous file is bad. Sec. 4. PIN Requirements .01The user will be prompted to create a PIN consisting of ten (10)numeric characters when establishing an initial User ID name and password. .02The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent electronically and is permission to release the file. Authorized agents may enter their PIN; however, the payer is responsible for the accuracy of the returns. The payer will be liable for penalties for failure to comply with filing requirements. If there is a problem with a PIN, filers should call 1–866–455–7438 for assistance. .03If the file is good, it is released for mainline processingafter ten (10) calendar days from receipt. Contact the IRS at 1–866–455–7438 within the ten (10) day period if there is a reason the file should not be released for further processing. If the file is bad, follow normal replacement procedures. Sec. 5. Electronic Filing Specifications .01The FIRE system is designed exclusively for the filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8596, 8935, 8955-SSA, and W–2G. .02A transmitter must have a TCC (see Part A,Sec. 4) before a file can be transmitted. .03After one or two business days, the results of the electronic transmission(s) will be sent to the email address that was provided on the “Verify Your Filing Information” screen. If using email filtering software, configure software to accept email from f ire@irs.gov and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govor http://fire.test.irs.govto determine what errors are in the file by clicking on “CHECK FILE STATUS”. December 10, 20126902012–50 I.R.B. Sec. 6. Connecting to the FIRE System .01Have the TCC and TIN available before connecting. .02Turn off pop-up blocking software before transmitting files. .03Make sure the browser supports the security standards listed below. .04Set the browser to receive “cookies.” Cookies are used to preserve the User ID status. .05Point the browser to h ttp://fire.irs.govto connect to the FIRE system. .06FIRE Internet Security Technical Standards are: HTTP 1.1 Specification (h ttp://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. 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) .07 F irsttimeconnectiontoTheFIRESystem(If there has been a previous logon, skip to “Subsequent Connections to the FIRE system.”) •Click“Create New Account” •Fill out the registration form and click“Submit” •CreateUser ID •Create and verifypassword(The password is user created and must be eight alphanumeric characters, containing at least one uppercase, one lowercase,one numeric and cannot contain the User ID. The FIRE system requires passwords to be changed every 90 days or at the first logon attempt after 90 days. The previous 24 passwords cannot be used.) •Click“Create” •If the message“Account Created,” is received,click“OK” •Create and verify the ten-digit self-assigned PIN (Personal Identification Number) •Click“Submit” •If the message“Your PIN has been successfully created!” is received,click“OK” •Read the bulletin(s) and/or“Click here to continue” .08 S ubsequentconnectionstotheFIRESystem •Click“Log On” •Enter theUser ID •Enter thePassword(the password is case sensitive) •Read the bulletin(s) and/or“Click here to continue” .09 U ploadingafiletotheFIRESystem At the Menu Options: •Click“Send Information Returns” •Enter theTCC •Enter theTIN •Click“Submit”— The system will then display the company name, address, city, state, ZIP code, telephone number, contact and email address. This information will be used to email the transmitter regarding the transmission. •Update as appropriate and/or Click“Accept” 2012–50 I.R.B.691December 10, 2012 Note:Be sure to provide an accurate email address for the correctperson to receive the email and to avoid having the email returned to the IRS as undeliverable. If SPAM filtering software is being used, configure it to allow an email from f ire@irs.gov and irs.e-helpmail@irs.gov. Click one of the following: •Original File •Replacement Fil e •Correction Fil e Enter the ten-d igit PIN Click“Submit” Click“Browse”to locate the file and open it. Click“Upload” When the uploa d is complete, the screen will display the total bytes received and the IRS assigned filename for the file. If this informat ion is not displayed on the screen, the IRS may not have received the file. To verify, go to the “CHECK FILE STATUS” optio n on the Main Menu. If the filename is displayed, the count is equal to “0,” and the results indicate “not yet processed,” I RS received the file. If the filename isnot displayed, send the file again. If there are mo re files to upload for that TCC: •Click“File Another?”otherwise, •Click“Main Menu” It is the filer’s responsibility to check the acceptability of submitted files. If an email is not received within two business days or an email is received and it indicates the file is bad, log back into the FIRE system and click on “Check File Status” to view the results of the file(s). .10 CheckingtheFILESTATUS If the correct email address was provided on the “Verify Your Filing Information” screen when the file was sent, an email will be sent regarding the FILE STATUS. If the results in the email indicate “Good, not Released” and the “Count of Payees” is correct, the filer is finished with this file. If the email indicates any other results, follow the instructions below. At the Main Menu: •Click“Check File Status” •Enter theTCC •Enter theTIN •Click“Search” If the results on h ttp://fire.irs.govindicate: “Good, Not Released”— If the “Count of Payees” is correct, the filer is finished with this file. The file will automatically be released after ten calendar days unless the filer contacts IRS within this timeframe. “Good, Relea sed”— The file has been released to our mainline processing. “Bad”— The file has errors. Click on the filename to view the error message(s), fix the errors, and resubmit the file timely as a “replacement”. December 10, 20126922012–50 I.R.B. “Not yet processed”— The file has been received, but results are not available. Please check back in a few days. When finished •Click“Log Out” •Click“Close Web Browser” Sec. 7. Common P roblems and Questions The IRS encoura ges filers to verify the format and content of each type ofrecord to ensure the accuracy of the data. This may eliminate the n eed for the IRS to request replacement files. This may be important for those payers who have either had their files prepared by a se rvice bureau or who have purchased software packages. Filers who enga ge a service bureau to transmit files on their behalfshould be careful not to report duplicate data, which may generate pena lty notices. This section l ists some of the problems most frequently encountered with electronic files submitted to the IRS. These problems mayresultint he IRS requesting replacement files. 1. Transmitter does not check the FIRE system to determine file acceptability. The results of a file transfer are posted to the FIRE system withintwo business days. If the correct email address was provided on the “Verify Your Filing Information” screen when the file was sent, an email will be sent regarding the FILE STATUS. If the results in the email indicate “Good, Not Released” and the “Count of Payees” is correct, then the file is finished. If there are any other results, follow the instructions in the “Check File Status” option. If the file contains errors, an online error listing is available. Date received and the number of payee records is also displayed. If the fileis good, but the file should not be processed, contact the IRS toll-free at 1–866–455–7438 within ten calendar days from the transmission of the file. 2. SPAM filte rs are not set to receive email from f ire@irs.govand irs.e-helpmail@irs.gov. To receive ema ils concerning files, processing results, reminders and notices, set the SPAM filter to receive email from f ire@irs.go vand irs.e-helpmail@irs.gov. 3. Incorrect email address provided. When the “Verify Your Filing Information” screen is displayed, make sure the correctemail address is listed. If not, update with the correct email address. 4. A bad file is not replaced timely. If a file is bad, correct the file and timely resubmit as a replacement. 5. Transmit ter compresses several files into one. Only compre ss one file at a time. For example, if there are ten uncompressed files to send, compress each file separately and send ten sep arate compressed files. 6. Transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send a replacement or correction file to replace the original/correction/replacement file. Once a file has been transmitted, a replacement file cannot be sent unless CHECK FILE STATUS indicates the file is bad (1–2 business days after the file was transmitted). If the file should not be processed, contact the IRS toll-free at 1–866–455–7438 to see if this is a possibility. 2012–50 I.R.B.693December 10, 2012 7. Transmitter sends an original file that is good, and then sends a correction file for the entire file even though there are only a few changes. The correction file, containing the proper coding, should only contain the records needing correction, not the entire file. 8. File is formatted as EBCDIC. All files submitted electronicallymust be in standard ASCII code. 9. Transmitter has one TCC, but is filing for multiple companies, which EIN should be used submitting the file? When sending the file electronically, enterthe EIN of the company assigned to the TCC. 10. Transmitter sent the wrong file, what should be done? Call the IRS as soon as possible at 1–866–455–7438. The file may be stopped before it has been processed. Do not send a replacement for a file that is marked as a good file. Part C. Record Format Specifications and Record Layouts Sec. 1. File Layout Diagram December 10, 20126942012–50 I.R.B. Sec. 2. General .01The specifications contained in this part of the revenue procedure defines the required format and contents of the records to be included in the electronic files. .02A provision is made in the “B” Records for entries which are optional. If the field is not used, enter blanks to maintain a fixed record length of 750 positions. Each field descriptionexplains the intended use of specific field positions. Sec. 3. Transmitter “T” Record — General Field Descriptions .01The Transmitter “T” Record identifies the entity transmitting the electronic file and contains information which is critical if it is necessary for the IRS to contact the transmitter. .02The Transmitter “T” Record is the first record on each file and is followed by a Payer “A” Record. A file format diagram is located at the beginning of Part C. A replacement file will be requested by the IRS if the “T” Record is not present. .03For all fields marked“Required”, the transmitter must provide the information described under Description and Remarks. For those fields not marked“Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field positions and for the indicated length. .04All records must be a fixed length of 750 positions. .05All alpha characters entered in the “T”Record must be upper-case, except email addresses which may be case sensitive. Do not use punctuation in the name and address fields. Record Name: Transmitter “T” Record Field PositionField TitleLength Description and Remarks 1Record Type1 Required. Enter “T”. 2–5 Payment Year4 Required. Enter the 4-digit year in which the contract is signed. 6TypeofReturn1 Required. Enter “G”. 7–15 Transmitter’s TIN9 Required. Must be the valid nine-digit TINassigned by the IRS to the federal executive agency. Do not enter hyphens or alpha characters. Entering all zeros, ones, twos, etc., will have the effect of an incorrect TIN. 16–20Transmitter Control Code 5Required.Enter the five-character alphanumeric Transmitter Control Code (TCC) assigned by the IRS. A TCC must be obtained to file through the FIRE system. 21–29Blank9Enter blanks. 30–69Transmitter Name40 Required.Enter the name of the transmitter in the manner in which it is used in normal business. If someone other than the federal agency is transmitting data, enter the name of the transmitter. The name of the transmitter must be consistent through the entire file. Left-justify the information and fill unused positions with blanks. 70–109Transmitter Name (Continuation) 40Enter any additional information that may be part of the name. Left-justify the information and fill unused positions with blanks. Note:All the information “Required” in Field Positions 110 thru 280 must contain the address information where correspondence relating to problems can be sent. 110–149Agency Name40 Required.Enter the name of the agency to be associated with the address where correspondence should be sent. 150–189 Agency Name (Continuation) 40Enter any additional information that may be part of the name of the company where correspondence should be sent. 190–229Agency Mailing Address 40 Required.Enter the mailing address where correspondence should be sent. 230–269Agency City40 Required.Enter the city, town, or post office where correspondence should be sent. 2012–50 I.R.B.695December 10, 2012 Record Name: Transmitter “T” Record Field PositionField TitleLength Description and Remarks 270–271Agency State2 Required.Enter the valid U.S. Postal Servicestate abbreviation for states.Refer to Table 1, State and U. S. Territory Abbreviations, in Part A, Sec. 10. 272–280Agency 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 unused positions with blanks. 281–303Blank23Enter blanks. 304–343Contact Name40 Required.Enter the name of the person to be contacted if the IRS encounters problems with the file or transmission. 344–358 Contact Telephone Number & Extension 15Required.Enter the telephone number of the person to contact regarding electronic files. Omit extension hyphens. If no extension is available, left-justify the information and fill unused positions with blanks. For example, the IRS Customer Service Section telephone number of 866–455–7438 with an extension of 52345 would be 866455743852345. 359–408 Contact Email Address 50Required, if available.Enter the email address of the person to contact regarding electronic files. Left-justifythe information and fill unused positions with blanks. If no email address is available, enter blanks. 409–499Blank91Enter blanks. 500–507 Record 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 incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequencenumber would appear as “00000001” in the field, the first “A” Record would be “00000002”, the first “B” Record, “00000003”, the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks, or carriage return/line feed (CR/LF) characters. Sec. 4 Transmitter “T” Record — Record Layout Record Type Payment Year Type of Return Transmitter’s TIN Transmitter Control Code Blank 1 2–5 6 7–15 16–2021–29 Transmitter Name Transmitter Name Continuation Agency Name Agency Name Continuation Agency Mailing Address Agency City 30–6970–109110–149 150–189 190–229230–269 Agency State Agency ZIP Code BlankContact NameContact Telephone Number & Extension Contact Email Address 270–271272–280281–303304–343 344–358359–408 December 10, 20126962012–50 I.R.B. BlankRecord Sequence Number BlankBlank or CR/LF 409–499 500–507508–748749–750 Sec. 5. Payer “A” Record — General Field Descriptions .01The Payer “A” Record identifies the agency that made the payments and p rovides parameters for the succeeding Payee “B” Records. The IRS’ computer programs rely on the absolute relationship between the parameters and data fields in the “A” Record and the data fields in the “B” Record to which they apply. .02All records must be a fixed length of 750 positions. .03An “A” Record may be blocked with “B” Records; however, the initial re cord on a file must be a Transmitter “T” Record followed by a Payer “A” Record. TheIRS will accept an “A” Record after a “ C” Record. .04The number of “A” Records appearing on the file will depend on the numb er of agencies being reported. A separate “A” Record is required for each agency followed by the Payee “B” Records for the ag ency. Each set of “B” Records is followed by a summary “C” Record. If more than one agency is being reported on a file, an “A” Re cord may follow a “C”Record(thatis,The“A”,“B”,and “C” Records for one agency may be followed by “A”, “B”, and “C” Records f or the next agency, etc.). .05All alpha characters entered in the “A” Record must be uppercase. .06Do not begin any record at the end of a block and continue the same rec ord into the next block. .07For all fields marked“Required”, the transmitter must provide th e information described underDescription and Remarks. For those fields not marked“Required”, a transmitter must allow for t he field, but may be instructed to enter blanks or zeros in the indicated file position(s) and for the indicated length. Record Name: Payer “A” Record Field PositionField TitleLength Description and Remarks 1Record Type1 Required.Enter “A”. 2–5 Payment Year4 Required. Enter the 4-digit year in which the contract is signed. 6–11Blank6Enter blanks. 12–20Payer’s Taxpayer Identification Number (TIN) 9 Required.Must be the valid nine-digit Taxpayer Identification Number assigned to the federal executive agency. Do not enter blanks, hyphens, or alpha characters.All zeros, ones, twos, etc.,will have the effect of an incorrect TIN. 21–24Payer Name Control 4Generally, the Name Control is the first four characters of the payer’s name. The word “the” should be disregarded when it is the first word of the name, unless the name contains only two words. This field should be left blank if the name control is not determinable. 25 Blank1Enter Blank. 26–27Type of Return2 Required. Enter “G”. Left-justify, blank fill. 28Amount Indicator1 Required.Enter “8”. 29–51 Blank23Enter blanks. 52 Foreign Address1Enter a “1” (one) if the address of the payer is in Indicator a foreign country; otherwise, enter blank. 53–92 First Payer Name Line 40 Required. Enter the name of the federal agency whose TIN appears in positions 12–20 of the “A” Record. The name of the agency must be entered in the manner in which it is used in normal business. Any extraneous information must be deleted. Left-justify the information,and fill unused positions with blanks. 93–132Second Payer Name Line 40 Required. Enter the name and title of the person to whom requests for an offset against any unpaid tax liability of the contractor can be sent. If necessary, please abbreviate. 133Blank1Enter blank. 2012–50 I.R.B.697December 10, 2012 Record Name: Payer “A” Record Field PositionField TitleLength Description and Remarks 134–173Payer Shipping Address 40 Required. Enter the address of the person to whom requests for an offset against any unpaid tax liability of the contract can be sent. The street address should include number, street, apartment or suite number (or P.O. box if mail is not delivered to a street address). Left-justify the information and fill unused positions with blanks. For U.S. addresses, the payer city, state, and zip code must be reported as40, 2, and 9 position fields, respectively. Filers must adhere to the correct format for thepayer city, state, and zip code. For foreign addresses, filers may use the payer city, state, and zip code as a continuous 51 position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Address Indicator in position 52 must contain a “1” (one). 174–213Payer City40 Required. Enter the city of the person to whom requests for an offset against any unpaid tax liability of the contractor canbe sent. Left-justify the information and fill unused positions with blanks. 214–215 Payer State2 Required. Enter the valid U.S. Postal Service state abbreviations for states. Refer to the chart of valid state and territory abbreviations in Part A, Sec. 10. 216–224Payer 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 information and fill the unused positions with blanks. 225–239 Payer’s Number & Extension 15 Enter the payer’s telephone number and Telephone extension. 240–499Blank260Enter blanks. 500–507 Record 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 incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequencenumber would appear as “00000001” in the field, the first “A” Record would be “00000002”, the first “B” Record, “00000003”, the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks, or carriage return/line feed (CR/LF) characters. Sec. 6. Payer “A” Record — Record Layout Record Type Payment Year BlankPayer’s Taxpayer Identification Number (TIN) Payer Name Control Blank 1 2–5 6–1112–2021–24 25 Type of Return Amount Indicator BlankForeign Address Indicator First Payer Name Line Second Payer Name Line 26–2728 29–515253–92 93–132 December 10, 20126982012–50 I.R.B. BlankPayer Shipping Address Payer CityPayer StatePayer ZIP Code Payer’s Telephone Number & Extension 133134–173281–303 214–215 216–224 225–239 BlankRecord Sequence Number BlankBlank or CR/LF 240–499 500–507508–748749–750 Sec. 7. Payee “B” Record — General Field Descriptions .01The Payee “B” Record contains payment information from the individual contracts. When filinginformation documents elec- tronically, the format for the Payee “B” Records will remain constant. .02All records must be a fixed length of 750 positions. .03Follow the specifications below to complete the field in the payee records called “Name Control” in which the first four char- acters of the payee’s last name are to be entered by the filer. If filersare unable to determine the first four characters of the last name, the Name Control Field may be left blank. Compliance with the following will facilitate the computer programs in identifying the correct name control: (a)A name control for an individual is generally the first four characters of the last name on the information return. (1)The name control consists of four alpha and/or numeric characters. (2)The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control. (3)The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control. (4)If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last names. (5)For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four characters of the primary payee’s last name. (b)A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes. (1)The name control consists of four alpha and/or numeric characters. (2)The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control. (3)The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control. (4)The name control for a sole proprietor’s name is the first four significant characters of the last name. (5)When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual’s last name. (6)When two last names are used but are not hyphenated, the name control is the first four characters of the second last name. (7)When an individual’s two last names are hyphenated, the name control is the first four characters of the first last name. (8)For Spanish names, when an individual has two last names, the name control is the first four characters of the first last name. (9)The Spanish phrases “de”, “De” “del” and “de la” are part of the name control. (10)For last names that have only two letters the last two spaces will be “blank”. (11)Vietnamese names will often have a middle name of Van (male) or Thi (female). (c)The name control for a corporation is the first four significant characters of the corporate name. (1)Omit the word “The” when followed by more than one word. (2)Include the word “The” in the name control when followed by only one word. (3)Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC (Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation). (4)When the organization name contains the words “Fund” or “Foundation”, corporate name control rules apply. (5)When an individual name and a corporate name appear, the name control is the first four characters of the corporation name. 2012–50 I.R.B.699December 10, 2012 (d)The name control for a partnership will usually result in the following order of selection: (1)For businesses “doing business as” (dba) or with a trade name, use the first four characters of the dba or trade name. (2)If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual’s name, such as in a law firm partnership). (3)Online receipt of EINs generates separate rules for the name control of partnerships. (4)Whether received online or via paper, if the first word is “The,”disregard it unless it is followed by only one other word. (5)If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control for a partnership is developed using the first four characters of the primary name line. (6)If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership results from the trade or business name of the partnership. If there is no trade or business name, a name control results from the first four letters of a partnership name, in the case of a list of partners followed by the word partnership or an abbreviation thereof, or the last name of the first partner on the original F ormSS–4, Application for Employer Identification Number. (e)The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must have the word “Estate” after the first four characters in the primary name line. (f)The name control for trusts and fiduciaries results in the following: (1)Name controls for individual trusts are created from the first four characters of the individual’s last name. (2)For corporations set up as trusts, use the first four characters of the corporate name. (3)There are separate rules for the name control of trusts, depending on whether the EIN is an online assignment. (4)If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control is developed using the first four characters of the first name on the primary name line. (Note: The online EIN application will begin assigning the first two digits of 46 and 47 in the future. Ignore leading phrases such as “Trust for” or “Irrevocable Trust”. (5)If the first two digits of the EIN are other than 20, 26, 27, or 45, (46 and 47, in the future) then the name control for a trust or fiduciary account results from the name of the person in whose name the trust or fiduciary account is established. (g)The only organization, which you will always abbreviate, is Parent Teachers Association (PTA). The name control will be “PTA” plus the first letter of the name of the state in which the PTA is located. (h)The name control for a local or post number is the first four characters of the national title. (i)Use the name control of the national organization name if there is a Group Exemption Number (GEN). (j)For churches and their subordinates (for example nursing homes, hospitals), the name control consists of the first four characters of the legal name of the church or subordinate. (k)If the organization’s name indicates a political organization, use the individual’s name as the name control. (l)The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words “stock company” or “corporation.” Therefore, if these words appear in a name line, these words would move to the end of the name where the word corporation” would normally appear. .04For all fields marked“Required,”the transmitter must provide the information described under Description and Remarks. For those fields not marked“Required,”the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s)and for the indicated length. .05All alpha characters entered in the “B” Record must be uppercase. .06Decimal points (.) cannot be used to indicate dollars and cents. .07The IRS strongly encourages filers to review data for accuracy before submission to facilitate the collection of delinquent federal tax liabilities from contractors. Filers should be especially careful that names, TINs, and income amounts are correct. Record Name: Payee “B” Record Field PositionField TitleLength Description and Remarks 1Record Type1 Required.Enter “B”. 2–5 Payment Year4 Required. Enter the 4-digit year in which the contract is signed. December 10, 20127002012–50 I.R.B. Record Name: Payee “B” Record Field PositionField TitleLength Description and Remarks 6Corrected Return Indicator (See Note.) 1 Required for corrections only.Indicates a corrected return. CodeDefinition GIf this is a one-transaction correction or the first of a two-transaction correction. CIf this is the second transaction of a two transaction correction. BlankIf this is not a return beingsubmitted to correct information already processed by the IRS. Note:C, G, and non-coded records must be reported using separatePayer “A” Records. Refer to Part A, Sec. 8, for specific instructions on how to file corrected returns. 7–10Name Control4If determinable, enter Name Control in positions 12–20 of the “B” Record. Last names of less than four characters should be left-justified, filling the unused positions with blanks. Specialcharacters and embedded blanks should be removed. The following examples may be helpful to filers in developing the Name Control: I ndividuals Ralph Teak Dorothy Willow Joe M cCedar Brandy C edar-Hawthorn Victoria W indsor-Maple Joseph A sh&LindaBirch Edward & Joan M aple S oleProprietor True Name: Arthur P. Aspen Trade Name: Sunshine Restaurant Name Control: Arthur P A spen Maiden Name: Jane Smith Married Name: Jane Smith Jones Name Control: Jane Smith J ones Name: Jane Smith-Jones Name Control: Jane S mith-Jones Name: Juan Garza Morales Name Control: Juan G arzaMorales Name: Maria Lopez Moreno Name Control: Maria L opezMoreno Name: Elena de la Rosa Name Control: Elena d elaRosa Name: Sunny Ming Lo Name Control: Sunny Ming L o(blank)(blank) Name: Kim Van Nguyen Name Control: Kim Van N guyen 2012–50 I.R.B.701December 10, 2012 Record Name: Payee “B” Record Field PositionField TitleLength Description and Remarks Corporations Name: The Meadowlark Company Name Control: M eadowlark Company Company Name: The Flamingo Name Control: T heFlamingo Name: George Giraffe PSC Name Control: G eorge Giraffe PSC K athryn Canary Memorial Foundation BarbaraJ.ZinniaZ ZGrain P artnerships Rosies Restaurant B urgundy, Olive & Cobalt, Ptrs T heHemlock The H emlock Grill J ohnWillow and James Oak Partnership (EIN assigned online) A. S. Green, (The) O akTree K.L. B lack & O.H. Brown Bob Orange and Carol Black, et al. Ptrs. dba The M erry Go Round E states,TrustsandFiduciaries Name: Howard J. Smith Dec’d Name Control: Howard J S mith, Estate Name: Howard J. Smith Dec’d Name Control: H oward J Smith, Estate (EIN assigned online) Name: Michael T. Azalea Revocable Trust Name Control: Michael T A zalea Rvoc Tr Name: Sunflower Company Employee Benefit Trust Name Control: S unflower Company Employee Benefit Trust J onathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online) Jonathan P eriwinkle Memory Church Irrevocable Trust Trust for the benefit of B obJones (EIN assigned online) Trust for the benefit of Bob J ones Note: Employer Identification Numbers for that were assigned via completion of an Internet application begin with either 20, 26, 27 or 45. O therOrganizations Name: Parent Teachers Assn Congress of Georgia Name Control: P TAG Church of All Committee to Elect Patrick Doe: Name control P ATRICK DOE Committee to Elect Pat Doe: Name control P ATDOE G reen Door Kabushiki Kaisha December 10, 20127022012–50 I.R.B. Record Name: Payee “B” Record Field PositionField TitleLength Description and Remarks 11Type of TIN1This field is used to identify the Taxpayer Identification Number (TIN) in positions 12-20 as either, an EmployerIdentification Number (EIN), a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Enter the appropriate code from the following table: CodeTypeofTINTypeofAccount 1EINA business, organizations, sole proprietor, or other entity. 2SSNAn individual, including a sole proprietor. 2ITINAn individual required to have a taxpayer identification number, but who is not eligible to obtain a SSN. BlankN/AIf the type of TIN is not determinable, enter a blank. 12–20Contractor’s Taxpayer Identification Number (TIN) 9 Required. Enter the nine-digit Taxpayer Identification Number of the contractor (SSN, ITIN, or EIN). If an identification number has been applied for but not received, enter blanks. Do not enter hyphens or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. If the TIN is not available, enter blanks. 21–29Common Parent’s Taxpayer Identification Number (TIN) 9 Required. If applicable, enter the valid nine-digit number assigned to the contractor’s common parent; otherwise, enter blanks. Do not enter hyphens or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. 30–54 Blank 25 Enter blanks. 55–138 Zero84 Required. Enter zeros. 139–150 Total Amount Obligated Under Contract 12 Required.The amount reported in this field represents Total Amount Obligated Under the Contract. The Under Contract amount must be entered in U.S. dollars and cents. Dollar signs, commas, decimal points, or negative payments are not acceptable. Amount obligated must be right-justified and unused positions must be zero filled. 151–246 Zero96 Required.Enter zeros. 247Foreign Country Indicator 1 If the address of the payee is in a foreign country,enter a “1” (one) in this field; otherwise, enter a blank. When filers use this indicator, they may use a free format for the payee city, state, and zip code. Address information must not appear in the First or Second Payee Name Lines. 248–287First Payee Name Line 40 Required. Enter the name of the contractor (preferably surname first) whose Taxpayer Identification Number (TIN) was provided in positions 12–20 of the “B” Record. Left-justify the information and fill unused positions with blanks. If more space is required for the name, utilize the Second Payee Name Line Field. If there are multiple payees, only the name of the payee whose TIN has been provided should be entered in thisfield. The names of the other payees may be entered in the Second Payee Name Line Field. If reporting information for a sole proprietor, the individual’sname must always be present on the First Payee Name Line. The use of the business name is optional in the Second Payee Name Line Field. 2012–50 I.R.B.703December 10, 2012 Record Name: Payee “B” Record Field PositionField TitleLength Description and Remarks 288–327Second Payee Name Line 40If there are multiple payees, (for example, partners or joint owners), use this field for those names not associated with the TIN provided in positions 12–20 of the “B” Record or if not enough space was provided in the First Payee Name Line, continue the name in this field (See Notes). Do not enter address information. It is important that filers provide as muchpayee information to the IRS as possible to identify the payee associated with the TIN. Left-justify the information and fill unused positions with blanks. Note:End the First Payee Name Line with a full word. Do not split words. Begin the Second Payee Name Line with the next sequential word. Note:If applicable, enter the business name of the sole proprietor in this field. 328–367Blank40Enter blanks. 368–407Payee Mailing Address 40 Required. Enter the mailing address of the contractor. The streetaddress should include number, street, apartment or suite number (or P.O. box if mail is not delivered to street address). Left-justify the information and fill unused positions with blanks. This field must not contain any data other than the payee’s mailing address. For U.S. addresses, the payee city, state, and zip code must be reported as 40, 2, and 9 position fields, respectively. Filers must adhere to the correct format for the payee city, state, and zip code. For foreign addresses,filers may use the payee 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 Country Indicator in position 247 must contain a “1” (one). 408–447Blank40Enter blanks. 448–487Payee City40 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. Do not enter state and zip code information in this field. 488–489Payee State2 Required. Enter the valid U.S. Postal Service state abbreviations for states or the appropriate postal identifier (AA, AE or AP) described in Part A, Sec. 10. 490–498Payee 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 the unused positions with blanks. Forforeign countries, alpha characters are acceptable as long as the filer has entered a “1” (one) in the Foreign Country Indicator, located in position 247 of the “B” Record. 499Blank1Enter a blank. 500–507 Record 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 incremental by one in ascending numerical sequence, thatis,2,3,4,etc.Right-justifynumbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002”, the first “B” Record, “00000003”, the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–544 Blank37Enter blanks. 545 Filing Quarter1 Required.Enter the filing quarter; that is, 1, 2, 3 or 4. See the chart below to determine the appropriate quarter. December 10, 20127042012–50 I.R.B. Record Name: Payee “B” Record Field PositionField TitleLength Description and Remarks Quarter 1January, February, March 2April, May, June 3July, August, September 4October, November, December 546–553 Blank8Enter blanks. 554–568 Contract Number 15Required(if available). Enter the contract number assigned by the federal executive agency. Left-justify the information and fill the unused positions with blanks. 569 Blank1Enter a blank. 570–573 Contract4 Required(if available). Enter the number assigned to the contract or order to designate a modification or termination. If this field is not used, enter blanks. 574 Blank1Enter a blank. 575–589 Contract Office 15Required(if available). Enter the number assigned by Order Number the contracting office. Left-justify the information and fill the unused positions with blanks. 590 Blank1Enter a blank. 591–594 Reporting Agency4 Required.Enter the four-digit agencyand sub-agency Code code. 595 Blank1Enter a blank. 596–600 Contract Office 5Required(if available). Enter the number assigned by the federal executive agency that identifies the purchasing or contracting office. 601Blank1Enter a blank. 602–609Date of Contract8 Required.Enter the date of the action. Use Action YYYYMMDD (for example, 20110214). 610Blank1Enter a blank. 611–618Contract8 Required.Enter the expected date of completion of the contract such as the contract delivery date under the contract schedule. Use YYYYMMDD. If the completion date is not available, enter blanks. 619–658 Name of Common Parent 40 Required(if applicable). If the contractor is a member of an affiliated group of corporations that files its income tax returns on a consolidated basis, enter the name of the common parent of the affiliated group. The name entered should match the EIN in positions 21–29. If this field is not used, enter blanks. 659–748 Blank90Enter blanks. 749–750 Blank2Enter blanks or carriage return line feed (CR/LF) characters. Sec. 8. Payee “B” Record — Record Layout Record Type Payment Year Corrected Return Indicator Name ControlType of TINContractor’s Taxpayer Identification Number 1 2–5 67–101112–20 2012–50 I.R.B.705December 10, 2012 Common Parent’s Taxpayer Identification Number BlankZeroTotal Amount Obligated Under Contract ZeroForeign Country Indicator 21–29 30–5455–138139–150151–246 247 First Payee Name Line Second Payee Name Line BlankPayee Mailing Address BlankPayee City 248–287288–327328–367368–407408–447448–487 Payee StatePayee ZIP Code BlankRecord Sequence Number BlankFiling Quarter 488–489490–498499 500–507508–544545 BlankContract Number BlankContract Modification Number BlankContract Office Order Number 546–553554–568569570–573574575–589 BlankReporting Agency Code BlankContract Office Number BlankDate of Contract Action 590591–594595596–600 601602–609 BlankContract Completion Date Name of Common Parent BlankBlank or CR/LF 610611–618 619–658659–748749–750 Sec. 9. End of Payer “C” Record — General Field Descriptions .01The End of Payer “C” Record is a fixed record length of 750 positions. .02The control total field is 18 positions in length. .03The End of Payer “C” Record is a summary record for a given payer. .04The “C” Record will contain the total number of payees and total of the payment amounts of a given payer. The “C” Record must be written after the last Payee “B” Record for a given payer. For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record. .05Payers/Transmitters should verify theaccuracy of the totals since data with missing or incorrect “C” Records will require a replacement. Record Name: End of Payer “C” Record Field PositionField TitleLengthDescription and Remarks 1Record Type1 Required.Enter “C”. December 10, 20127062012–50 I.R.B. Record Name: End of Payer “C” Record Field PositionField TitleLengthDescription and Remarks 2–9Number of Payees8 Required.Enter the total number of “B” Records covered by the preceding “A” Record. Right-justify theinformation and fill unused positions with zeros. 10–15 Blank6Enter blanks. 16–141Zero126Enter zeros. 142–159 Control Total18 Required.Enter the total amount paid to contractors for all contracts present in the preceding Payee “B” Records. The Control Total must be entered in U.S. dollars and cents. Dollar signs, commas, decimal points, or negative payments are not acceptable. The total must be right-justified and unused positions must be zero filled. 160–303Zero144Enter zeros. 304–499Blank196Enter blanks. 500–507 Record 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 incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002”, the first “B” Record, “00000003”, the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks, or carriage return/line feed (CR/LF) characters. Sec. 10. End of Payer “C” Record — Record Layout Record Type Number of PayeesBlankZeroControl TotalZero 12–9 10–15 16–141 142–159 160–303 BlankRecord Sequence Number BlankBlank or CR/LF 304–499 500–507508–748749–750 Sec. 11. End of Transmission “F” Record — General Field Descriptions .01The End of Transmission “F” Record is a fixed record length of 750 positions. .02The“F”Recordisasummaryofthenumber of payers in the entire file. .03This record should be written after the last “C” Record of the entire file. Record Name: End of Transmission “F” Record Field PositionField TitleLengthDescription and Remarks 1Record Type1 Required.Enter “F”. 2–9Number of “A” Records 8Enter the total number of Payer “A” Records in the entire file (right-justify the information and zero fill) or enter all zeros. 2012–50 I.R.B.707December 10, 2012 Record Name: End of Transmission “F” Record Field PositionField TitleLengthDescription and Remarks 10–30Zero21Enter zeros. 31–499Blank469Enter blanks. 500–507 Record 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 incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002”, the first “B” Record, “00000003”, the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks, or carriage return/line feed (CR/LF) characters. Sec. 12. End of Transmission “F” Record — Record Layout Record Type Number of “A” Records ZeroBlankRecord Sequence Number BlankBlank or CR/LF 12–910–3031–499 500–507508–748749–750 Rev. Proc. 2012–50 SE CTION 1. PURPOSE This revenue procedure modifies Rev. Proc. 2007–44, 2007–2 C.B. 54, to pro- vide that the sponsor of an individually designed governmental plan within the meaning of § 414(d) (“governmental plan”) may elect Cycle E (instead of Cy- cle C) as the second remedial amendment cycle for the plan by filing a determination letter application for the plan during the one-year submission period for the second Cycle E (February 1, 2015 through Jan- uary 31, 2016) instead of the second Cycle C (February 1, 2013 through January 31, 2014). This modification applies only to the second remedial amendment cycle. SECTION 2. BACKGROUND .01 Section 401(b) provides a reme- dial amendment period during which a plan may be amended retroactively to comply with the qualification require- ments of § 401(a). Section 1.401(b)–1 of the Income Tax Regulations describes the disqualifying provisions that may be amended retroactively and the remedial amendment period during which retroac- tive amendments may be adopted. The regulations also grant the Commissioner the discretion to designate certain plan provisions as disqualifying provisions. .02 Section 1.401(b)–1(f) provides that the Commissioner may extend the reme- dial amendment period at the Commis- sioner’s discretion. .03 Rev. Proc. 2007–44 provides a sys- tem of staggered, cyclical remedial amend- ment periods under § 401(b). Under this system, every individually designed plan has a five-year remedial amendment pe- riod or cycle, and every pre-approved plan (that is, a master and prototype or vol- ume submitter plan) has a six-year reme- dial amendment period or cycle. In gen- eral, Rev. Proc. 2007–44 extends the re- medial amendment period for any disqual- ifying provision to the end of a plan’s re- medial amendment cycle that includes the date on which the remedial amendment pe- riod with respect to the provision would otherwise end under § 1.401(b)–1. .04 The five-year remedial amendment cycle applicable to an individually de- signed plan is generally based on the spon- soring employer’s taxpayer identification number. However, theapplicable cycle for all individually designed governmental plans under Rev. Proc. 2007–44 is Cy- cle C. The six-year remedial amendment cycle for pre-approved plans, including governmental plans that are pre-approved, is contained in section 18 of Rev. Proc. 2007–44. .05 Rev. Proc. 2009–36, 2009–35 I.R.B. 304, modified Rev. Proc. 2007–44 to provide that the sponsor of an individ- ually designed governmental plan could elect Cycle E (instead of Cycle C) as the initial remedial amendment cycle for the plan by submitting a determination letter application for the plan during the initial Cycle E submission period (instead of the initial Cycle C submission period). .06 Pursuant to Rev. Proc. 2007–44, the second Cycle C submission period begins February 1, 2013, and ends Jan- uary 31, 2014. The second Cycle E sub- mission period begins February 1, 2015, and ends January 31, 2016. December 10, 20127082012–50 I.R.B. SECTION 3. OPTION TO ELECT CYCLE E AS INDIVIDUALLY DESIGNED GOVERMENTAL PLAN’S SECOND REMEDIAL AMENDMENT CYCLE .01 The Service recognizes that spon- sors of governmental plans face unique issues in the process of securing approval for amendments from the governing body with authority to consider plan amend- ments during legislative sessions. In order to have greater flexibility to deal with these issues, the sponsor of an individually designed governmental plan may elect Cycle E (instead of Cycle C) as the plan’s second remedial amendment cycle. The election is made by filing a determination letter application for the plan during the one-year submission period for the second Cycle E (February 1, 2015 through Jan- uary 31, 2016). No election form or notice to the Service is required. .02 If the sponsor of an individually designed governmental plan elects to file a determination letter application for the plan during the Cycle E submission pe- riod, all requirementsfor an individually designed plan submitted for a determina- tion letter during the Cycle E submission period are applicable to the sponsor’s plan, including the requirement to amend the plan for all applicable items on the Cycle E Cumulative List and the requirement to timely adopt any interim amendments that are required for a governmental plan dur- ing Cycle C and Cycle D. .03 A sponsor’s election of Cycle E, in- stead of Cycle C, as the second remedial amendment cycle for an individually de- signed governmental plan applies only to that plan and only to that cycle. For any subsequent remedial amendment cycle, the plan’s cycle will revert to Cycle C. There- fore, if a sponsor of a governmental plan files a determination letter application for the plan during the second Cycle E submis- sion period ending on January 31, 2016, the determination letter that is issued will expire at the end of the third Cycle C sub- mission period (January 31, 2019). .04. A determination letter issued to a sponsor of an individually designed gov- ernmental plan for the initial remedial amendment cycle ordinarily expires at the end of the second Cycle C (January 31, 2014), regardless of whether the sponsor elected Cycle E as the plan’s initial cycle in accordance with Rev. Proc. 2009–36. This expiration date is hereby extended to the end of the second Cycle E (January 31, 2016) if the sponsor elects Cycle E as the plan’s second remedial amendment cycle in accordance with this revenue procedure. SECTION 4. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2007–44 is modified. SECTION 5. EFFECTIVE DATE This revenue procedure is effective on February 1, 2013. DRAFTING INFORMATION The principal author of this revenue procedure is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For fur- ther information regarding this revenue procedure, please contact the Employee Plans taxpayer assistance answering ser- vice at 1–877–829–5500 (a toll-free number) or e-mail Ms. Carrington at RetirementPlanQuestions@irs.gov. 2012–50 I.R.B.709December 10, 2012 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. December 10, 2012i2012–50 I.R.B. Numerical Finding List 1 Bulletins 2012–27 through 2012–50 Announcements: 2012-26, 2012-27 I.R.B.8 2012-27, 2012-27 I.R.B.10 2012-28, 2012-27 I.R.B.10 2012-29, 2012-42 I.R.B.500 2012-30, 2012-34 I.R.B.314 2012-31, 2012-34 I.R.B.315 2012-32, 2012-35 I.R.B.325 2012-33, 2012-35 I.R.B.325 2012-34, 2012-36 I.R.B.334 2012-35, 2012-38 I.R.B.356 2012-36, 2012-46 I.R.B.547 2012-37, 2012-45 I.R.B.543 2012-38, 2012-43 I.R.B.527 2012-39, 2012-48 I.R.B.635 2012-40, 2012-47 I.R.B.556 2012-41, 2012-44 I.R.B.532 2012-42, 2012-47 I.R.B.561 2012-44, 2012-49 I.R.B.663 2012-47, 2012-49 I.R.B.664 Notices: 2012-2, 2012-45 I.R.B.538 2012-39, 2012-31 I.R.B.95 2012-44, 2012-28 I.R.B.45 2012-45, 2012-29 I.R.B.59 2012-46, 2012-30 I.R.B.86 2012-47, 2012-31 I.R.B.98 2012-48, 2012-31 I.R.B.102 2012-49, 2012-31 I.R.B.119 2012-50, 2012-31 I.R.B.121 2012-51, 2012-33 I.R.B.150 2012-52, 2012-35 I.R.B.317 2012-53, 2012-35 I.R.B.317 2012-55, 2012-36 I.R.B.332 2012-56, 2012-39 I.R.B.370 2012-57, 2012-40 I.R.B.424 2012-58, 2012-41 I.R.B.436 2012-59, 2012-41 I.R.B.443 2012-60, 2012-41 I.R.B.445 2012-61, 2012-42 I.R.B.479 2012-62, 2012-42 I.R.B.489 2012-63, 2012-42 I.R.B.496 2012-64, 2012-44 I.R.B.528 2012-66, 2012-49 I.R.B.639 2012-67, 2012-50 I.R.B.671 2012-68, 2012-48 I.R.B.574 2012-71, 2012-50 I.R.B.672 2012-72, 2012-50 I.R.B.673 Proposed Regulations: REG-126770-06, 2012-38 I.R.B.347 Proposed Regulations— Continued: REG-138367-06, 2012-40 I.R.B.426 REG-101812-07, 2012-34 I.R.B.311 REG-134042-07, 2012-27 I.R.B.5 REG-140668-07, 2012-43 I.R.B.501 REG-153627-08, 2012-29 I.R.B.60 REG-136491-09, 2012-35 I.R.B.321 REG-138489-09, 2012-38 I.R.B.355 REG-125570-11, 2012-30 I.R.B.93 REG-130266-11, 2012-32 I.R.B.126 REG-134935-11, 2012-29 I.R.B.64 REG-141832-11, 2012-28 I.R.B.54 REG-107889-12, 2012-28 I.R.B.53 REG-113738-12, 2012-29 I.R.B.66 REG-134974-12, 2012-47 I.R.B.553 Revenue Procedures: 2012-28, 2012-27 I.R.B.4 2012-29, 2012-28 I.R.B.49 2012-30, 2012-33 I.R.B.165 2012-31, 2012-33 I.R.B.256 2012-32, 2012-34 I.R.B.267 2012-33, 2012-34 I.R.B.272 2012-34, 2012-34 I.R.B.280 2012-35, 2012-37 I.R.B.341 2012-36, 2012-39 I.R.B.374 2012-37, 2012-41 I.R.B.449 2012-38, 2012-48 I.R.B.575 2012-39, 2012-41 I.R.B.470 2012-40, 2012-40 I.R.B.424 2012-41, 2012-45 I.R.B.539 2012-42, 2012-46 I.R.B.545 2012-43, 2012-49 I.R.B.643 2012-44, 2012-49 I.R.B.645 2012-45, 2012-49 I.R.B.656 2012-46, 2012-50 I.R.B.673 2012-49, 2012-50 I.R.B.681 2012-50, 2012-50 I.R.B.708 Revenue Rulings: 2012-19, 2012-28 I.R.B.16 2012-20, 2012-27 I.R.B.1 2012-21, 2012-32 I.R.B.123 2012-22, 2012-48 I.R.B.565 2012-23, 2012-39 I.R.B.359 2012-24, 2012-36 I.R.B.329 2012-25, 2012-37 I.R.B.337 2012-26, 2012-39 I.R.B.358 2012-27, 2012-41 I.R.B.435 2012-28, 2012-42 I.R.B.476 2012-29, 2012-42 I.R.B.475 2012-30, 2012-45 I.R.B.534 2012-31, 2012-49 I.R.B.636 Treasury Decisions: 9591, 2012-28 I.R.B.32 Treasury Decisions— Continued: 9592, 2012-28 I.R.B.41 9593, 2012-28 I.R.B.17 9594, 2012-29 I.R.B.57 9595, 2012-30 I.R.B.71 9596, 2012-30 I.R.B.84 9597, 2012-34 I.R.B.258 9598, 2012-38 I.R.B.343 9599, 2012-40 I.R.B.417 9600, 2012-47 I.R.B.548 1 A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin 2012–26, dated June 25, 2012. 2012–50 I.R.B.iiDecember 10, 2012 Finding List of Current Actions on Previously Published Items 1 Bulletins 2012–27 through 2012–50 Announcements: 83-196 Superseded by Rev. Proc. 2012-31, 2012-33 I.R.B.256 85-141 Superseded by Rev. Proc. 2012-31, 2012-33 I.R.B.256 2008-105 Modified and superseded by Ann. 2012-34, 2012-36 I.R.B.334 2012-29 Corrected by Ann. 2012-41, 2012-44 I.R.B.532 2012-38 Corrected by Ann. 2012-41, 2012-44 I.R.B.532 Notices: 2009-24 Amplified by Notice 2012-51, 2012-33 I.R.B.150 2011-81 Superseded by Notice 2012-63, 2012-42 I.R.B.496 2012-1 Superseded by Notice 2012-72, 2012-50 I.R.B.673 2012-51 Amplified by Notice 2012-51, 2012-33 I.R.B.150 Proposed Regulations: REG-100276-97 Withdrawn by Ann. 2012-27, 2012-27 I.R.B.10 REG-136491-09 Hearing cancelled by Ann. 2012-39, 2012-48 I.R.B.635 REG-130266-11 Hearing scheduled by Ann. 2012-29, 2012-42 I.R.B.500 Ann. 2012-38, 2012-43 I.R.B.527 Hearing rescheduled by Ann. 2012-41, 2012-44 I.R.B.532 Revenue Procedures: 94-22 Modified and superseded by Rev. Proc. 2012-35, 2012-37 I.R.B.341 Revenue Procedures— Continued: 95-15 Superseded by Rev. Proc. 2012-31, 2012-33 I.R.B.256 97-27 Modified by Rev. Proc. 2012-39, 2012-41 I.R.B.470 98-32 Modified and superseded by Rev. Proc. 2012-33, 2012-34 I.R.B.272 2007-38 Modified and superseded by Rev. Proc. 2012-32, 2012-34 I.R.B.267 2007-44 Modified by Rev. Proc. 2012-50, 2012-50 I.R.B.708 2010-38 Superseded by Rev. Proc. 2012-49, 2012-50 I.R.B.681 2011-14 Clarified and modified by Rev. Proc. 2012-39, 2012-41 I.R.B.470 2011-39 Superseded by Rev. Proc. 2012-46, 2012-50 I.R.B.673 2011-40 Superseded by Rev. Proc. 2012-30, 2012-33 I.R.B.165 2011-50 Superseded by Rev. Proc. 2012-36, 2012-39 I.R.B.374 2011-60 Superseded by Rev. Proc. 2012-38, 2012-48 I.R.B.575 2012-30 Corrected and clarified by Ann. 2012-36, 2012-46 I.R.B.547 Treasury Decisions: 9752 Corrected by Ann. 2012-35, 2012-38 I.R.B.356 1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin 2012–26, dated June 25, 2012. December 10, 2012iii2012–50 I.R.B. Internal Revenue Service W ashington,DC20224 Official Business Penalty for Private Use, $300 INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superin- tendent of Documents when their subscriptions must be renewed. CUMULATIVE BULLETINS The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis andare notincluded as part of the subscription to the Internal Revenue Bulletin. For the foreseeable future, the IRS will not create Cumulative Bulletins after the 2008–2 edition. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents. ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Select Businesses. Under Businesses Topics, select More Topics. Then select Internal Revenue Bulletins. INTERNAL REVENUE BULLETINS ON CD-ROM Internal Revenue Bulletins are available annually as partof Publication 1796 (Tax Products CD-ROM). The CD-ROM can be purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders) or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January. HOW TO ORDER Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance, detach entire page, and mail to the Superintendent of Documents, P.O. Box 979050, St. Louis, MO 63197–9000. Please allow two to six weeks, plus mailing time, for delivery. WE WELCOME COMMENTS ABOUT THE INTERNAL REVENUE BU LLETIN If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be p leased to hear from you. You can email us your suggestions orcomments through the IRS Internet Home Page (www.irs.gov) or write t o the IRS Bulletin Unit, SE:W:CAR:MP:T:M:S, Washington, DC 20224.
Setzen Sie Ihre Recherche in ChatGPT oder Claude fort
Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.