Internal Revenue Bulletin 2012-17 (PDF rendition): IRS Notices

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
2-17
April 23, 2012
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Notice 2012–26, page 847.
Modification of Notice 2008–40; deduction for energy
efficient commercial buildings.This notice modifies Notice
2006–52, 2006–1 C.B. 1175, and Notice 2008–40, 2008–1
C.B. 725, by providing an additional set of energy savings per-
centages that taxpayers may use to qualify for a partial section
179D deduction under the permanent rule for property placed
in service on or after the effective date of the notice. Specifi-
cally, the applicable energy savings percentages provided un-
der this notice are 25 percent for the interior lighting system,
15 percent for the HVAC and hot water systems, and 10 per-
cent for the building envelope. Notice 2006–52, as clarified
and amplified by Notice 2008–40, modified.
Rev. Proc. 2012–22, page 853.
General rules and specifications for substitute forms
W-2c and W-3c.This procedure provides specifications for
the private printing of red-ink and black-and-white paper substi-
tutes for the 2011 revision of Form W-2c,Corrected Wage and
Tax Statement,and Form W-3c,Transmittal of Corrected Wage
and Tax Statements. It will be reproduced as the next revision
of Publication 1223. Rev. Proc. 2010–43 superseded.
EMPLOYEE PLANS
Notice 2012–28, page 850.
Weighted average interest rate update; corporate bond
indices; 30-year Treasury securities; segment rates.
This notice contains updates for the corporate bond weighted
average interest rate for plan years beginning in April 2012;
the 24-month average segment rates; the funding transitional
segment rates applicable for April 2012; and the minimum
present value transitional rates for March 2012.
EMPLOYMENT TAX
Rev. Proc. 2012–22, page 853.
General rules and specifications for substitute forms
W-2c and W-3c.This procedure provides specifications for
the private printing of red-ink and black-and-white paper substi-
tutes for the 2011 revision of Form W-2c,Corrected Wage and
Tax Statement,and Form W-3c,Tr a n s m i t t a l o f C o r re c t e d Wa g e
and Tax Statements. It will be reproduced as the next revision
of Publication 1223. Rev. Proc. 2010–43 superseded.
EXCISE TAX
Notice 2012–27, page 849.
This notice provides guidance relating to the application of the
tax imposed by section 4043 of the Code on fuel used in frac-
tional program aircraft. Section 4043 was added to the Code
by section 1103 of the FAA Modernization and Reform Act of
2012 (Act) (Pub. L. 112–95) and applies to fuel used after
March 31, 2012.
Actions Relating to Court Decisions is on the page following the Introduction.
Finding Lists begin on page ii.

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.
April 23, 20122012–17 I.R.B.

Actions Relati
ng to Decisions of the Tax Court
It is the policy
of the Internal Rev-
enue Service t
o announce at an early date
whether it wil
l follow the holdings in cer-
tain cases. An
Action on Decision is the
document maki
ng such an announcement.
An Action on De
cision will be issued at
the discreti
on of the Service only on unap-
pealed issue
s decided adverse to the gov-
ernment. Gen
erally, an Action on Decision
is issued whe
re its guidance would be help-
ful to Servi
ce personnel working with the
same or simi
lar issues. Unlike a Treasury
Regulation
or a Revenue Ruling, an Action
on Decision
is not an affirmative statement
of Service
position. It is not intended to
serve as pu
blic guidance and may not be
cited as pr
ecedent.
Actions on
Decisions shall be relied
upon withi
n the Service only as conclu-
sions appl
ying the law to the facts in the
particul
ar case at the time the Action on
Decision
was issued. Caution should be
exercise
d in extending the recommenda-
tion of th
e Action on Decision to similar
cases whe
re the facts are different. More-
over, th
e recommendation in the Action on
Decisio
n may be superseded by new legis-
lation,
regulations, rulings, cases, or Ac-
tions on
Decisions.
Prior to
1991, the Service published
acquies
cence or nonacquiescence only in
certain regula
r Tax Court opinions. The
Service has ex
panded its acquiescence
program to inc
lude other civil tax cases
where guidanc
e is determined to be help-
ful. Accordin
gly, the Service now may
acquiesce or n
onacquiesce in the holdings
of memorandu
m Tax Court opinions, as
well as those
of the United States District
Courts, Clai
ms Court, and Circuit Courts
of Appeal. Re
gardless of the court decid-
ing the case
, the recommendation of any
ActiononDe
cision will be published in
the Interna
l Revenue Bulletin.
The recomme
ndation in every Action
on Decision
will be summarized as ac-
quiescence
, acquiescence in result only,
or nonacqu
iescence. Both “acquiescence”
and “acqui
escence in result only” mean
that the Se
rvice accepts the holding of
the court i
n a case and that the Service
will foll
ow it in disposing of cases with
thesamec
ontrolling facts. However, “ac-
quiescen
ce” indicates neither approval
nor disap
proval of the reasons assigned
by the cou
rt for its conclusions; whereas,
“acquie
scence in result only” indicates
disagre
ement or concern with some or all
of those
reasons. “Nonacquiescence” sig-
nifies t
hat, although no further review was
sought,
the Service does not agree with
the hol
ding of the court and, generally,
will not follow
the decision in disposing
of cases invol
ving other taxpayers. In
reference to a
n opinion of a circuit court
of appeals, a “
nonacquiescence” indicates
that the Servi
ce will not follow the hold-
ingonanation
wide basis. However, the
Service will
recognize the precedential
impact of the
opinion on cases arising
within the ve
nue of the deciding circuit.
The Actions o
n Decisions published in
the weekly In
ternal Revenue Bulletin are
consolidate
d semiannually and appear in
the first Bu
lletin for July and the Cumula-
tive Bullet
in for the first half of the year. A
semiannual
consolidation also appears in
the first Bu
lletin for the following January
andintheC
umulative Bulletin for the last
half of the
year.
The Commis
sioner does ACQUIESCE
IN RESULT O
NLY in the following deci-
sion:
Alan Baer R
evocable Trust v. United
States,
1
105 AFTR 2d
1544,
2010–1 US
TC ¶ 60,590 (D. Neb. 2010)
1
Acquiescence in result only relating to the court’s holding that stock includible in the Decedent’s gross estate qualifies for the martial deductionunder section 2056(b)(7) of the Code when
the stock is subject to contingent bequests.
2012–17 I.R.B.April 23, 2012

April 23, 20122012–17 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Modification of Notice
2008–40; Deduction for
Energy Efficient Commercial
Buildings
Notice 2012–26
SECTION 1. PURPOSE
This notice modifies Notice 2006–52,
2006–1 C.B. 1175, and Notice 2008–40,
2008–1 C.B. 725, which clarified and am-
plified Notice 2006–52. This notice sets
forth additional guidance relating to the
deduction for energy efficient commercial
buildings under § 179D and is intended to
be used with Notice 2006–52 and Notice
2008–40.
On June 26, 2006, the Service pub-
lished Notice 2006–52, which provides,
among other things, the requirements for
achieving a partial deduction under the
permanent rule for (1) interior lighting sys-
tems, (2) heating, cooling, ventilation, and
hot water systems, and (3) the building en-
velope. Specifically, Notice 2006–52 re-
quires that for a partial deduction (other
than a deduction under the interim light-
ing rule described below), the system must
reduce the total annual energy and power
costs with respect to the combined usage
of the building’s heating, cooling, ventila-
tion, hot water, and interior lighting sys-
tems by at least a specified percentage
as compared to a Reference Building that
meets the minimum requirements of Stan-
dard 90.1–2001
1
(the energy savings per-
centages). The energy savings percentages
prescribed in Notice 2006–52 were 16
2
/3
percent for each of the three systems.
On April 7, 2008, the Service published
Notice 2008–40, which provided alterna-
tive energy savings percentages that tax-
payers could use to qualify for the par-
tial deduction under the permanent rule.
The energy savings percentages provided
in Notice 2008–40 are 10 percent for the
building envelope and 20 percent for inte-
rior lighting systems and heating, cooling,
ventilation, and hot water systems.
This notice provides an additional set of
energy savings percentages that taxpayers
may use to qualify for a partial deduction
under the permanent rule.
SECTION 2. BACKGROUND
Section 1331, Title XIII of the Energy
Policy Act of 2005, Pub. L. No. 109–58,
119 Stat. 594 (Aug. 8, 2005), enacted
§ 179D of the Code, which provides a
deduction with respect to energy efficient
commercial buildings. As originally en-
acted, § 179D applied to property placed
in service after January 1, 2006 and be-
fore January 1, 2008. Section 204, Div.
A,TitleIIoftheTaxReliefandHealth
Care Act of 2006, Pub. L. No. 109–432,
120 Stat. 2922 (Dec. 20, 2006), extended
the § 179D deduction to apply to property
placed in service before January 1, 2009.
Section 303, Div. B, Title III of the Emer-
gency Economic Stabilization Act of 2008,
Pub. L. No. 110–343, 122 Stat. 3845 (Oc-
tober 8, 2008), further extended the § 179D
deduction to apply to property placed in
service before January 1, 2014.
Section 179D(a) allows a deduction to
a taxpayer for part or all of the cost of en-
ergy efficient commercial building prop-
erty that the taxpayer places in service.
Section 179D(c)(1) defines “energy effi-
cient commercial building property” as de-
preciable property that satisfies each of the
following conditions: (1) the property is
installedonorinanybuildingthatislo-
cated in the United States and is within the
scope of Standard 90.1–2001; (2) the prop-
erty is installed as part of the interior light-
ing systems; the heating, cooling, ventila-
tion, and hot water systems; or the build-
ing envelope; and (3) it is certified that the
interior lighting systems, heating, cooling,
ventilation, and hot water systems, and the
building envelope that have been incor-
porated into the building, or that the tax-
payer plans to incorporate into the build-
ing subsequent to the installation of such
property, will reduce the total annual en-
ergy and power costs with respect to the
combined usage of thebuilding’s heating,
cooling, ventilation, hot water, and inte-
rior lighting systems by 50 percent or more
as compared to a Reference Building that
meets the minimum requirements of Stan-
dard 90.1–2001.
Section 179D(b) provides that the max-
imum amount of the § 179D deduction
shall not exceed the excess (if any) of
(i) the product of $1.80 and the square
footage of the building, over (ii) the aggre-
gate amount of the § 179D deductions al-
lowed with respect to the building for all
prior taxable years.
In the event that the installation of
energy efficient commercial building
property does not achieve the 50-per-
cent reduction in total annual energy and
power costs required by § 179D(c)(1)(D),
§ 179D(d)(1) provides for a partial de-
duction, in an amount not to exceed the
product of $0.60 and the square footage
of the building, for each system that sat-
isfies the requirements § 179D(d)(1) (the
permanent rule). While the taxpayer may
claim a partial § 179D deduction for each
system, the taxpayer may not claim partial
deductions that in total exceed the overall
limitation of (i) the product of $1.80 and
the square footage of the building, over
(ii) the aggregate amount of the § 179D
deductions allowed with respect to the
building for all prior taxable years.
Section 179D(f) provides an interim
lighting rule, which is an alternate method
of calculating a partial deduction for inte-
rior lighting systems. This rule provides
a partial deduction for part or all of the
cost of certain energy efficient commer-
cial building propertyinstalled as part of
a lighting system that reduces the lighting
power density of the building by more
than 25 percent (50 percent in the case of
a warehouse).
SECTION 3. CHANGES RELATING
TO PARTIALLY QUALIFYING
PROPERTY
Under the permanent rule, property
that would be energy efficient commercial
building property but for the failure to
achieve the target 50-percent reduction
in energy and power costs required under
§ 179D(c)(1)(D) is partially qualifying
commercial building property if it is in-
1
Any reference in this notice to Standard 90.1–2001 should be treated as a reference to ANSI/ASHRAE/IESNA Standard 90.1–2001, Energy Standard for Buildings Except Low-Rise Residen-
tial Buildings, developed for the American National Standards Institute by the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering
Society of North America (as in effect on April 2, 2003, including addenda 90.1a–2003, 90.1b–2002, 90.1c–2002, 90.1d–2002, and 90.1k–2002 as in effect on that date).
2012–17 I.R.B.847April 23, 2012

stalled as part of a system that satisfies the
applicable energy savings percentage.
.01Energy Savings Percentages
Provided in Notice 2006–52. Section
2.03(1)(a) of Notice 2006–52 provides
that property installed as part of the inte-
rior lighting system is partially qualifying
property under the permanent rule if the
installation of such property will reduce
the total annual energy and power costs
with respect to the combined usage of the
building’s heating, cooling, ventilation,
hot water, and interior lighting systems
by 16
2
/3percent or more as compared to
a Reference Building that meets the mini-
mum requirements of Standard 90.1–2001.
Notice 2006–52 provides an identical rule
for heating, cooling, ventilation and hot
water systems in section 2.04(1), and for
the building envelope in section 2.05(1).
Thus, the applicable energy savings per-
centage under Notice 2006–52 is 16
2
/3
percent for each of the three systems.
.02Energy Savings Percentages Pro-
vided in Notice 2008–40. Section 7.01 of
Notice 2008–40 provides that when cal-
culating a partial deduction for the build-
ing envelope, a taxpayer may apply section
2.05 of Notice 2006–52 by substituting
“10” for “16
2
/3” in section 2.05(1) of such
notice. However, a taxpayer that makes
this substitution must apply sections 2.03
(relating to the partial deduction for inte-
rior lighting systems) and 2.04 (relating
to the partial deduction for heating, cool-
ing, ventilation, and hot water systems)
of Notice 2006–52 by substituting “20”
for “16
2
/3” in section 2.03(1)(a) and sec-
tion 2.04(1) of such notice, respectively.
Thus, the alternative energy savings per-
centages permitted under Notice 2008–40
are 20 percent for the interior lighting sys-
tem and the heating, cooling, ventilation,
and hot water systems, and 10 percent for
the building envelope.
Section 7.01 of Notice 2008–40 also
provides that if § 179D is extended beyond
December 31, 2008, taxpayers should use
these updated energy savings percentages
to determine whether property placed
in service after December 31, 2008, is
partially qualifying property. Accord-
ingly, the energy savings percentages
provided in Notice 2006–52 (16
2
/3for
each system) may not be used to determine
whether property placed in service after
December 31, 2008, is partially qualifying
property.
.03Energy Savings Percentages Pro-
vided in Current Notice. Under this notice,
when calculating a partial deduction for
heating, cooling, ventilation, and hot water
systems, a taxpayer may apply section 2.04
of Notice 2006–52 by substituting “15” for
“16
2
/3” in section 2.04(1) of such notice.
However, a taxpayer that makes this sub-
stitution must apply section 2.03 of Notice
2006–52 (relating to the partial deduction
for interior lighting systems) by substitut-
ing “25” for “16
2
/3” in section 2.03(1)(a) of
such notice, and must apply section 2.05
of Notice 2006–52 (relating to the par-
tial deduction for the building envelope)
by substituting “10” for “16
2
/3” in section
2.05(1) of such notice. Thus, the applica-
ble energy savings percentages permitted
under this notice are 25 percent for the in-
terior lighting system, 15 percent for the
heating, cooling, ventilation, and hot wa-
ter systems, and 10 percent for the build-
ing envelope.
The energy savings percentages permit-
ted under this notice are available for prop-
erty placed in service on or after the ef-
fective date of this notice. If § 179D is
extended beyond December 31, 2013, the
Internal Revenue Service and the Trea-
sury Department expect, in the absence of
other changes to § 179D, that the substi-
tute energy savings percentages set forth in
this notice will be the only energy savings
percentages used in determining whether
property placed in service after Decem-
ber 31, 2013, is partially qualifying prop-
erty. Until December 31, 2013, taxpay-
ers may use either the energy savings per-
centages provided in section 7.01 of Notice
2008–40 or the substitute energy savings
percentages provided under this notice.
Notwithstanding the foregoing provi-
sions of this section 3.03 or any other pro-
vision of this notice, if a taxpayer claims
or previously claimed a partial deduction
with respect to a commercial building un-
der Notice 2006–52 or Notice 2008–40
and the system for which the deduction is
or was claimed does not satisfy the appli-
cable energy savings percentage specified
forsuchsysteminthissection3.03,the
taxpayer may not claim a partial deduction
for any other system in the same building
using the energy savings percentages per-
mitted under this section 3.03.
The following table summarizes the en-
ergy savings percentages permitted under
Notice 2006–52, Notice 2008–40 and this
notice.
Summary of Energy Savings Percentages Provided by IRS Guidance
Energy Savings
Percentages permitted
under Notice 2006–52
Energy Savings
Percentages permitted
under Notice 2008–40
Energy Savings Percentages permitted under
Notice 2012–26
Interior Lighting
Systems
16
2
/320
25
Heating, Cooling,
Ventilation, and Hot
Water Systems
16
2
/320
15
April 23, 20128482012–17 I.R.B.

Building Envelope16
2
/31010
Effective for property
placed in service
January 1, 2006 –
December 31, 2008
January 1, 2006 –
December 31, 2013
Effective date of Notice 2012–26 –
December 31, 2013; if § 179D is extended
beyond December 31, 2013, also effective (except
as otherwise provided in an amendment of § 179D
or the guidance thereunder) during the period of
the extension
.04Limitation on Deduction for Par-
tially Qualifying Property.
(1)In General. A taxpayer who owns,
orisalesseeof,acommercialbuilding
and installs partially qualifying energy ef-
ficient commercial building property may
claim a partial deduction for each system
that meets the requirements provided in
sections 2.03, 2.04 and 2.05 of Notice
2006–52 (as modified by Notice 2008–40
and this notice). However, because the
deduction for each such system is limited
to $0.60 per square foot, the sum of all
partial § 179D deductions claimed cannot
exceed the excess (if any) of (i) the prod-
uct of $1.80 and the square footage of the
building, over (ii) the aggregate amount
of the § 179D deductions allowed with
respect to the building for all prior taxable
years.
(2)Application to Multiple Taxpayers.
If two or more taxpayers install property
on or in the same building and the deduc-
tion for the cost of the property is subject to
the limitation in section 3.04(1) of this no-
tice, the aggregate amount of the § 179D
deductions allowed to all such taxpayers
with respect to the building shall not ex-
ceed the amount determined under section
3.04(1) of this notice.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
This notice modifies Notice 2008–40,
2008–1 C.B. 725, which clarified and
amplified Notice 2006–52, 2006–1 C.B.
1175.
SECTION 5. EFFECTIVE DATE
This notice is effective on March 12,
2012.
SECTION 6. DRAFTING
INFORMATION
The principal author of this notice is
Jennifer C. Bernardini of the Office of
Associate Chief Counsel (Passthroughs
& Special Industries). For further in-
formation regarding this notice, contact
Ms. Bernardini at (202) 622–3110 (not a
toll-free call).
Fractional Aircraft Ownership
Programs Fuel Surtax
Notice 2012–27
This notice provides guidance relat-
ing to the application of the tax imposed
by § 4043 of the Internal Revenue Code
(Code) on fuel used in fractional program
aircraft. Section 4043 was added to the
Code by section 1103 of the FAA Mod-
ernization and Reform Act of 2012 (Act)
(Pub. L. 112–95) and applies to fuel used
after March 31, 2012.
Section 4043 imposes a $0.141-per-gal-
lontaxonanyliquidusedinafractional
program aircraft as fuel (1) for the trans-
portation of a qualified fractional owner
with respect to the fractional ownership
aircraft program of which such aircraft is a
part, or (2) with respect to the use of such
aircraft on account of such a qualified frac-
tional owner, including use in deadhead
service.
In general, a fractional ownership air-
craft program is a system of aircraft own-
ership and exchange that involves a sin-
gle program manager that manages a fleet
of aircraft on behalf of fractional own-
ers. Participation in a fractional owner-
ship aircraft program entitles the owner to
fly on any of the aircraft in the program’s
fleet on an on-available basis, regardless
of whether the owner has an ownership in-
terest in the aircraft in which the owner
travels. The terms “fractional program air-
craft,” “fractional ownership aircraft pro-
gram,” and “qualified fractional owner”
are defined in § 4043(c).
The following rules apply with respect
to § 4043:
•Section 4043 imposes a tax at the rate
of $0.141-per-gallon on the use of any
liquid fuel in the propulsion system of
a fractional program aircraft engaged
in the activities described in § 4043(a).
•The fractional ownership program
manager, rather than fractional own-
ers, is liable for the tax imposed by
§ 4043.
•If tax is imposed by § 4043 on the fuel
used in a flight, the taxes imposed by
§§ 4261 and 4271 (related to amounts
paid for taxable transportation) do not
apply to that flight.
•Section 4043 applies in addition to any
other taxes imposed on the removal,
entry, use, or sale of the fuel. If tax
is imposed by § 4043 on fuel used in
a flight, the flight is not commercial
aviation for purposes of the fuel tax
imposedby§4081.
•Fractional program aircraft are not
considered used for the transportation
of a qualified fractional owner, or on
account of such qualified fractional
owner, when they are used for flight
demonstration, maintenance, or crew
training. In such situations, the flight is
not commercial aviation for purposes
of the fuel tax imposed by § 4081. As
a result, the § 4081 tax on the fuel used
in the flight is imposed in the case of
kerosene at the noncommercial avia-
tion rate of $0.219 per gallon.
•Fractional ownership program man-
agers must report the tax imposed by
§4043onForm720,Quarterly Fed-
eral Excise Tax Return, in accordance
with instructions to that form. For
example, for fuel used in April, May,
and June of 2012, the manager must
report the tax on Form 720 for the
second quarter of calendar year 2012,
and must file the Form 720 by July 31,
2012.
•Persons liable for the § 4043 tax are
generallyrequiredtomakesemi-
monthly deposits of tax in accordance
with§40.6302(c)–1oftheExcise
Tax Procedural Regulations. Thus,
for example, the deposit covering the
2012–17 I.R.B.849April 23, 2012

first fifteen days in April 2012 is due
by April 27, 2012. For further infor-
mation regarding excise tax deposit
requirements, see the instructions to
Form 720.
The principal author of this notice is
Michael H. Beker of the Office of Asso-
ciate Chief Counsel (Passthroughs & Spe-
cial Industries). For further information
regarding this notice, contact Mr. Beker at
(202) 622–3130 (not a toll-free call).
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
Notice 2012–28
This notice provides guidance as to the
corporate bond weighted average interest
rate and the permissible range of interest
rates specified under § 412(b)(5)(B)(ii)(II)
of the Internal Revenue Code as in ef-
fect for plan years beginning before 2008.
It also provides guidance on the cor-
porate bond monthly yield curve (and
the corresponding spot segment rates),
and the 24-month average segment rates
under § 430(h)(2). In addition, this no-
tice provides guidance as to the interest
rate on 30-year Treasury securities un-
der § 417(e)(3)(A)(ii)(II) as in effect for
plan years beginning before 2008, the
30-year Treasury weighted average rate
under § 431(c)(6)(E)(ii)(I), and the min-
imum present value segment rates under
§ 417(e)(3)(D) as in effect for plan years
beginning after 2007.
CORPORATE BOND WEIGHTED
AVERAGE INTEREST RATE
Sections412(b)(5)(B)(ii)and
412(l)(7)(C)(i), as amended by the Pen-
sion Funding Equity Act of 2004 and by
the Pension Protection Act of 2006 (PPA),
provide that the interest rates used to cal-
culate current liability and to determine
the required contribution under § 412(l)
for plan years beginning in 2004 through
2007 must be within a permissible range
based on the weighted average of the rates
of interest on amounts invested conser-
vatively in long term investment grade
corporate bonds during the 4-year period
ending on the last day before the beginning
of the plan year.
Notice 2004–34, 2004–1 C.B. 848, pro-
vides guidelines for determining the cor-
porate bond weighted average interest rate
and the resulting permissible range of in-
terest rates used to calculate current liabil-
ity. That notice establishes that the corpo-
rate bond weighted average is based on the
monthly composite corporate bond rate de-
rived from designated corporate bond in-
dices. The methodology for determining
the monthly composite corporate bond rate
as set forth in Notice 2004–34 continues to
apply in determining that rate. See Notice
2006–75, 2006–2 C.B. 366.
The composite corporate bond rate for
March 2012 is 4.57 percent. Pursuant
to Notice 2004–34, the Service has de-
termined this rate as the average of the
monthly yields for the included corporate
bond indices for that month.
The following corporate bond weighted
average interest rate was determined for
plan years beginning in the month shown
below.
For Plan Years
Beginning inPermissible Range
MonthYear
Corporate
Bond Weighted
Average90%to100%
April2012
5.555.005.55
YIELD CURVE AND SEGMENT
RATES
Generally for plan years beginning
after 2007 (except for delayed effective
dates for certain plans under sections 104,
105, and 106 of PPA), § 430 of the Code
specifies the minimum funding require-
ments that apply to single employer plans
pursuant to § 412. Section 430(h)(2) spec-
ifies the interest rates that must be used
to determine a plan’s target normal cost
and funding target. Under this provision,
present value is generally determined us-
ing three 24-month average interest rates
(“segment rates”), each of which applies
to cash flows during specified periods.
However, an election may be made under
§ 430(h)(2)(D)(ii) to use the monthly yield
curve in place of the segment rates. Sec-
tion 430(h)(2)G) set forth a transitional
rule applicable to plan years beginning in
2008 and 2009 under which the segment
rates were blended with the corporate bond
weighted average described above, includ-
ing an election under § 430(h)(2)(G)(iv)
foranemployertousethesegmentrates
without the transitional rule.
Notice 2007–81, 2007–2 C.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond
segment rates used to compute the tar-
get normal cost and the funding target.
Pursuant to Notice 2007–81, the monthly
corporate bond yield curve derived from
March2012dataisinTableIattheend
of this notice. The spot first, second,
and third segment rates for the month of
March 2012 are, respectively, 1.57, 4.36,
and 5.18. The three 24-month average
corporate bond segment rates applicable
for April 2012 are as follows:
First
Segment
Second
Segment
Third
Segment
1.904.906.01
April 23, 20128502012–17 I.R.B.

The transitional rule of § 430(h)(2)(G)
does not apply to plan years beginning
after December 31, 2009. Therefore, for
a plan year beginning after 2009 with a
lookback month to April 2012, the fund-
ing segment rates are the three 24-month
average corporatebond segment rates
applicable for April 2012, listed above
without blending for any transitional pe-
riod.
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 417(e)(3)(A)(ii)(II) (prior to
amendment by PPA) defines the appli-
cable interest rate, which must be used
for purposes of determining the minimum
present value of a participant’s benefit
under § 417(e)(1) and (2), as the annual
rate of interest on 30-year Treasury se-
curities for the month before the date
of distribution or such other time as the
Secretary may by regulations prescribe.
Section 1.417(e)–1(d)(3) of the Income
Tax Regulations provides that the applica-
bleinterestrateforamonthistheannual
rate of interest on 30-year Treasury secu-
rities as specified by the Commissioner
for that month in revenue rulings, notices
or other guidance published in the Internal
Revenue Bulletin.
The rate of interest on 30-year Trea-
sury securities for March 2012 is 3.28 per-
cent. The Service has determined this rate
as the average of the daily determinations
of yield on the 30-year Treasury bond ma-
turing in February 2042.
Generally for plan years beginning
after 2007, § 431 specifies the mini-
mum funding requirements that apply to
multiemployer plans pursuant to § 412.
Section 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation
described in section 431(c)(6)(A), based
on the plan’s current liability. Section
431(c)(6)(E)(ii)(I) provides that the inter-
est rate used to calculate current liability
for this purpose must be no more than 5
percent above and no more than 10 percent
below the weighted average of the rates of
interest on 30-year Treasury securities dur-
ing the four-year period ending on the last
day before the beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, provides
guidelines for determining the weighted
average interest rate. The following rates
were determined for plan years beginning
in the month shown below.
For Plan Yea
rs
Beginning i
n
Permissibl
e Range
MonthYear
30-Year
Treasury
Weighted
Average90%to105%
April20123.97
3.57
4.17
MINIMUM PRESENT VALUE
SEGMENT RATES
Generally for plan years beginning af-
ter December 31, 2007, the applicable in-
terest rates under § 417(e)(3)(D) are seg-
ment rates computed without regard to a
24-month average. For plan years begin-
ning in 2008 through 2011, the applica-
ble interest rates are the monthly spot seg-
ment rates blended with the applicable rate
under § 417(e)(3)(A)(ii)(II) as in effect
for plan years beginning in 2007. Notice
2007–81 provides guidelines for determin-
ing the minimum present value segment
rates. Pursuant to that notice, the min-
imum present value transitional segment
rates determined for March 2012, taking
into account the March 2012 30-year Trea-
sury rate of 3.28 stated above, are as fol-
lows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20111.914.144.80
2012
1.57
4.36
5.18
DRAFTING
INFORMATION
The princ
ipal author of this notice is
Tony Mon
tanaro of the Employee Plans,
Tax Exemp
t and Government Entities Di-
vision.
Mr. Montanaro may be e-mailed at
Retirem
entPlanQuestions@irs.gov.
2012–17 I.R.B.851April 23, 2012

Table I
Monthly Yield Curve for March 2012
Derived from March 2012 Data
Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield
0.5
0.49
20.55.0540.55.2060.55.2680.55.30
1.0
0.79
21.0
5.05
41.0
5.20
61.0
5.27
81.0
5.30
1.51.0621.55.0641.55.2161.55.2781.55.30
2.01.3122.0
5.06
42.0
5.21
62.0
5.27
82.0
5.30
2.51.5322.55.0742.55.2162.55.2782.55.30
3.01.7223.0
5.07
43.0
5.21
63.0
5.27
83.0
5.30
3.5
1.91
23.55.0843.55.2163.55.2783.55.30
4.02.1024.0
5.08
44.0
5.22
64.0
5.27
84.0
5.30
4.52.2824.55.0944.55.2264.55.2784.55.30
5.0
2.47
25.0
5.09
45.05.2265.05.2785.05.30
5.5
2.66
25.5
5.09
45.55.2265.55.2785.55.30
6.02.8626.0
5.10
46.0
5.22
66.0
5.28
86.0
5.30
6.53.0526.55.1046.55.2366.55.2886.55.30
7.03.2327.0
5.11
47.0
5.23
67.0
5.28
87.0
5.30
7.53.4127.55.1147.55.2367.55.2887.55.30
8.0
3.58
28.0
5.12
48.0
5.23
68.0
5.28
88.0
5.30
8.5
3.74
28.55.1248.55.2368.55.2888.55.30
9.03.8929.0
5.13
49.0
5.23
69.0
5.28
89.0
5.31
9.54.0329.5
5.13
49.5
5.24
69.5
5.28
89.5
5.31
10.04.1630.0
5.1350.05.24
70.0
5.28
90.0
5.31
10.54.2730.55.1450.55.2470.55.2890.55.31
11.04.3831.0
5.1451.05.24
71.0
5.28
91.0
5.31
11.5
4.47
31.55.1551.55.2471.55.28
91.5
5.31
12.0
4.56
32.0
5.1552.05.24
72.0
5.28
92.0
5.31
12.5
4.63
32.55.1552.55.2572.5
5.2992.5
5.31
13.04.7033.0
5.1653.05.25
73.05.29
93.0
5.31
13.54.7533.55.1653.55.2573.55.2993.55.31
14.04.8034.0
5.1754.05.25
74.05.2994.0
5.31
14.5
4.84
34.55.1754.55.2574.5
5.2994.5
5.31
15.0
4.88
35.05.1755.05.2575.0
5.2995.0
5.31
15.5
4.91
35.55.1755.55.2575.5
5.2995.5
5.31
16.0
4.93
36.0
5.1856.05.25
76.05.29
96.0
5.31
16.5
4.96
36.55.1856.55.2676.55.2996.55.31
17.04.9737.0
5.1857.05.26
77.05.2997.0
5.31
17.5
4.99
37.5
5.19
57.55.2677.5
5.2997.5
5.31
18.0
5.00
38.05.19
58.05.26
78.05.29
98.0
5.31
18.55.0238.5
5.19
58.55.2678.5
5.2998.5
5.31
19.0
5.03
39.0
5.1959.0
5.26
79.0
5.29
99.0
5.31
19.55.0339.55.2059.55.2679.55.3099.55.31
20.0
5.04
40.0
5.20
60.0
5.26
80.0
5.30
100.0
5.31
April 23, 20128522012–17 I.R.B.

NOTE.This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications
for Substitute Forms W-2c and W-3c.
26 CFR 601.602: Tax forms and instructions.
(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041–1, 1.6041–2, 31.6051–1, 31.6051–2, 31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)
Rev. Proc. 2012–22
TABLE OF CONTENTS
SECTION 1. — PURPOSE
.......................................................................................... 853
SECTION 2 — WHAT’S NEW...................................................................................... 854
SECTION 3 — FILING FORMS W-2C AND W-3C ELECTRONICALLY................................................. 854
SECTION 4 — SPECIFICATIONS FOR RED-INK SUBSTITUTE FORMS W-2C (COPY A) AND W-3C
FILED WITH THE SSA
................................................................................. 855
SECTION 5 — SPECIFICATIONS FOR SUBSTITUTEBLACK-AND-WHITE FORMS W-2C (COPY A) AND
W-3C FILED WITH THE SSA
........................................................................... 857
SECTION 6 — REQUIREMENTS FOR SUBSTITUTE PRIVATELY-PRINTED FORMS W-2C (COPIES B, C,
AND 2) FURNISHED TO EMPLOYEES
.................................................................. 858
SECTION 7 — INSTRUCTIONS FOR EMPLOYERS................................................................... 860
SECTION 8 — OMB REQUIREMENTS FOR BOTH RED-INK AND BLACK-AND-WHITE COPY A AND
W-3C SUBSTITUTE FORMS
........................................................................... 860
SECTION 9 — REPRODUCIBLE COPIES OF FORMS................................................................ 860
SECTION 10 — EFFECT ON OTHER D
OCUMENTS
................................................
.................. 861
SECTION 11 — EXHIBITS......................................................................................... 861
Section 1. — Purpose
.01The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security
Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and
Form W-3c, Transmittal of Corrected Wage and Tax Statements, for wages paid during the 2011 calendar year.
.02The official IRS Form W-2c is a six-part form and the official IRS Form W-3c is a one-part form. Red-ink substitute forms that
completely conform to the specifications contained in this document may be privately-printed without the prior approval of the IRS
or the SSA. Only the substitute black-and-white Form (Copy A) and substitute black-and-white W-3c forms need to be submitted to
the SSA for approval.
Note.Both paper substitute formsfiled with the SSA, and those furnished to employees, that do not totally conform to these
specifications are not acceptable. Forms W-2c (Copy A) and Forms W-3cthat do not conform may be returned. In addition, penalties
maybeassessedbytheIRS
.03Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific approval. If you are uncertain of any
specification and want clarification, do the following.
(1)Submit a letter to the appropriate address below citing the specification.
(2)State your understanding of the specification; enclose an example.
(3)Be sure to include your name, complete address, phone number, and, if applicable, your email address with your correspon-
dence.
.04Any questions about the red-ink Form W-2c (Copy A) and Form W-3c, should be emailed tos
ubstituteforms@irs.gov.Please
enter “Substitute Forms” on the subject line. Or send your questions to:
2012–17 I.R.B.853April 23, 2012

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S, IR 6526
1111 Constitution Ave., NW
Washington, DC 20224
Any questions about the substitute black-and-white Form W-2c (Copy A) and W-3c should be emailed toc
opy.a.forms@ssa.gov
or sent to:
Social SecurityAdministration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Do not mailcompletedForms W-2c (Copy A) employer reports to the Substitute Black-and-White Copy A Forms address. Sub-
mitters should use the address shown on the Form W-3c.
Note.You should receive a response from either the IRS or the SSA within 30 days.
.05The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains acentralized customer service call site to an-
swer questions related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can reach the call site at
1–866–455–7438 (toll-free) or 304–263–8700 (not a toll-free number). The Telecommunication Device for the Deaf (TDD) number
is 304–579–4827 (not a toll-free number). The hours of operationare Monday through Friday from 8:30 a.m. to 4:30 p.m. Eastern
time. You may also send questions to the call site via the Internet atm
ccirp@irs.gov.IRS/IRB does not process information returns
which arefiledonpaperforms.
.06The following form instructions and publications provide more detailedfiling procedures for certain information returns.
•Instructions for Forms W-2 and W-3.
•Instructions for Forms W-2c and W-3c (Rev. April 2010).
•Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.
Section 2 — What’s New
.01The following changes have been made to Publication 1223 since the last revision (November 2010). The major changes
include the following.
•Advance earned Income credit (EIC).The advance (EIC) payment is eliminatedfor tax years beginning after December 31,
2010. Box 9, Advance EIC payments, has been eliminated from the 2011 Form W-2 (including Forms W-2GU, and W-2VI).
This will not affect current versions of FormsW-2c and W-3c, as corrections to previouslyfiled Forms W-2 (including Forms
W-2GU and W-2VI) reporting Advance EIC payments in Box 9 are required to befiled for a period of four years after the
original reportable tax year.
•Substitute forms name change.The Social Security Administration is changing the name Substitute black-and-white Copy
A and W-3c forms to Substitute black-and-white Forms W-2c (Copy A) and W-3c.
•Substitute Black-and-White Forms W-2c (Copy A) and W-3c.Social Security Administration requires checkboxes to be
included in Box c Kind of Payer, Kind of Employer, Third-party sick pay boxes, and the “X’s” for the “Yes/No” area above the
signature area for W-3c forms. Checkboxes will be included in Box e and Box 13 of the Form W-2c (Copy A).
•Form W-3c, Box b.Box b of Form W-3c has been expanded to include an additional line for name, address, and Zip code.
•Form W-3c, Box c.Box c of Form W-3c has been expanded to include a new section,“KindofEmployer,”and containsfive
new checkboxes. Allfilers are required to check one of these new checkboxes.
•Form W-3c, Third-Party sick pay.A separate box is provided for third-party sick pay, and it is moved from the Kind of Payer
box.
•Website reference change.The IRS website will now be referred to as IRS.gov rather than www.irs.gov.
•Editorial changes.We made editorial changes. Redundancies were eliminated as much as possible.
Section 3 — Filing Forms W-2c and W-3c Electronically
.01Employers mustfile electronically with the SSA if theyfile 250 or more Forms W-2c (Copy A) during a calendar year unless
the IRS granted you a waiver. For details, see the Instructions for Forms W-2c and W-3c. SSA publication EFW2C, Specifications for
April 23, 20128542012–17 I.R.B.

Filing Forms W-2c Electronically, contains specifications and procedures forfiling Forms W-2c. Employers are cautioned to obtain
the most recent revision of EFW2C (and supplements) due to any subsequent changes in specifications and procedures.
Note.For purposes of the electronicfiling requirement, only Forms W-2c for the immediate prior year are taken into account. For
example, if an employer mustfile 200 Forms W-2c for the immediate prior year in March and then discovers that another 100 Forms
W-2c for the s
ameyearmust befiled in August, only the 100 Forms W-2cfiled in August must befiled electronically.
.02You may obtain a copy of the EFW2C by:
•Accessing the SSA website atwww.socialsecurity.gov/employer.
.03Electronicfilers do notfile a paper Form W-3c. SSA creates this for you when Forms W-2c are submitted electronically. See
the SSA publication EFW2 for guidance on transmitting Form W-2c (Copy A) information to the SSA electronically.
.04Employers with fewer than 250 Forms W-2 to becorrected are encouraged to electronicallyfile Forms W-2c (Copy A) with
the SSA. Doing so will enhance the timeliness and accuracy of forms processing.
.05Employers who do not comply with the electronicfiling requirements for Form W-2c (Copy A) and who are not granted a
waiver by the IRS may be subject to penalties. Employers whofile Form W-2c information with theSSA electronically must not send
the same data to the SSA on paper Forms W-2c (Copy A). Any duplicate reporting may subjectfilers to unnecessary contacts by the
SSA or the IRS.
Section 4 — Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With
the SSA
.01The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c and their exact substitutes are referred to as red-ink
in this revenue procedure. Employers mayfile substitute Forms W-2c (Copy A) and W-3c with the SSA. The substitute forms must
be exact replicas of the official IRS forms with respect to layout and content because they will be read by scanner equipment. Even
the slightest deviation can result inincorrect scanning, and may affect money amounts reported for employees.
.02Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous pin-fed forms) and Form W-3c, as specified by
JCP Code 0–25 dated November 29, 1978, must be white 100% bleached chemical wood, optical character recognition (OCR) bond.
The contractor must initiate or have a quality control program to assure OCR ink density.
Acidity: Ph value, average, not less than
4.5
Basis weight: 17 x 22 inch 500 cut sheets, pound
18–20
Metric equivalent—gm./sq. meter (a tolerance of +5 pct. is allowed)68–75
Stiffness: Average, each direction, not less than—milligrams
Cross direction
Machine direction
50
80
Tearing strength: Average, each direction, not less than—grams40
Opacity: Average, not less than—percent82
Reflectivity: Average, not less than—percent68
Thickness: Average—inch0.0038
Metric equivalent—mm.
(a tolerance of +0.0005 inch (0.0127 mm) is allowed)
Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other
0.097
Porosity: Average, not less than—seconds10
Finish (smoothness): Average, each side—seconds
20–55
(for information only) the Sheffield equivalent—units170–d200
Dirt: Average, each side, not to exceed—parts per million8
Note.Reclaimedfiber in any percentage is permitted, provided the requirements of this standard are met.
.03All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint red OCR dropout ink except as specified below.
The following must be printed in nonreflective black ink:
2012–17 I.R.B.855April 23, 2012

•Identifying number “44444” or “55555” at the top of the forms.
•The four (4) corner register marks on the forms.
•The form identification number (“W-3c”) atthe bottom of Form W-3c.
•All the instructions below Form W-3c beginning with“Purpose of Form” line to the bottom of Form W-3c.
.04The vertical and horizontal spacing on Forms W-2c and W-3c must meet specifications. See Exhibits A and B.
•On Form W-3c and Form W-2c (Copy A), all the perimeter rules must be 1-point (0.014-inch), while all other rules must be
one-half point (0.007-inch). Vertical rules must be parallel to the left edge of the form;horizontal rules parallel to the top edge.
•The left and top margins on Form W-2c (Copy A) and Form W-3c must be .5 inches. The width of a substitute Form W-2c
(Copy A) or W-3c must be 7.5 inches. See Exhibits A and B.
•Thefirst three column’s on Form W-2c (CopyA) and Form W-3c must measure 1.9 inches in width.
•The last column on Form W-2c (Copy A) and Form W-3c must measure 1.8 inches in width.
.05The official red-ink Form W-3c and Form W-2c (Copy A) are 7.5 inches wide. Employersfiling Forms W-2c (Copy A) with
the SSA on paper must alsofile a Form W-3c. Form W-3c must be the same width (7.5 inches) as the Form W-2c (Copy A). One
Form W-2c (Copy A) or Form W-3c is contained on a standard-size, 8.5 x 11-inch page.
.06The top, left, and right margins for the Form W-2c (Copy A) and Form W-3c are .5 inches (
1
/2inch). All margins must be free
of printing except for the words “DO NOT CUT, FOLD, OR STAPLE THIS FORM” on red-ink Form W-2c (Copy A) or “DO NOT
CUT, FOLD, OR STAPLE” on red-ink Form W-3c.
.07The identifying numbers are “44444” for Form W-2c and “55555” for Form W-3c. No printing should appear anywhere near
the identifying numbers.
Note.The identifying number must be printed in nonreflective black ink in OCR-A font of 10 characters per inch.
.08Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch deep pages. The pin-fed strips must be removed
when Forms W-2c (Copy A) arefiled with the SSA.
.09Box 12 of Form W-2c (Copy A) contains four entry boxes — 12a, 12b, 12c, and 12d. Do not make more than one entry per
box. Enter yourfirst code in box 12a (for example, enter Code D in box 12a, not 12d, if it is yourfirst entry). If more than four items
need to be reported in box 12, use a second Form W-2c to report the additional items. Do not report the same federal tax data to
the SSA on more than one Form W-2c (Copy A). However, repeat the identifying information (employee’s name, address, and SSN;
employer’s name, address, and EIN) on each additional form.
.10The checkboxes in box 13 of Form W-2c (Copy A) must be .14 inches each; the space before thefirst checkbox is .20 inches;
the spacing on each remaining side of the three checkboxes is .36 inches. The checkboxes in box c of Form W-3c must also be .14
inches.
Note.More than 50% of an applicable checkboxmustbecoveredbyan“X.”
.11All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must have the form number and form title printed on the
bottom face of each form using type identicalor a close approximation to that of the official IRS form. The red-ink substitute must
have the form producer’s (not the formfiler’s) EIN entered in red in place of the Cat. No. (directly to the left of “Department of the
Treasury” for Form W-2c (Copy A) and at the bottom for Form W-3c).
.12The words “For Privacy Act and Paperwork Reduction Act Notice, see separate instructions” must be printed on all Forms
W-2c (Copy A) and Forms W-3c.
.13The Office of Management and Budget (OMB) Number must be printed on substitute Forms W-3c and W-2c (Copy A) (on
each ply) in the same location as on the official IRS forms.
.14All substitute Forms W-3c must include the instructions that are printed on the same sheet below the official IRS form.
.15The appropriate SSA addresses must be printed on the front of Form W-3c below the body of the form (see Exhibit B).
If you use the U.S. Postal Service, the address is:
Social SecurityAdministration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767–3333
If you use a carrier other than the U.S. Postal Service, the address is:
April 23, 20128562012–17 I.R.B.

Social SecurityAdministration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702–7997
.16The back of substitute Form W-2c (Copy A) and Form W-3c must be free of all printing.
.17All copies must be clearly legible. Fadingmust be minimized to assure legibility.
.18Chemical transfer paper is permitted for Form W-2c (Copy A) only if the following standards are met:
•Only chemically-backed paper is acceptable for Form W-2c (Copy A). Front and back chemically-treated paper cannot be
processed properly by scanning equipment.
•Chemically-transferred images must be black.
•Carbon-coated forms are not permitted.
.19The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be deleted from substitute Form
W-2c (Copy A) and Form W-3c.
.20The sequence for assembling the copies of Form W-2c is as follows.
•Copy A — For Social Security Administration
•Copy 1 — State, City, or Local Tax Department
•CopyB—ToBeFiledwithEmployee’sFEDERALTaxReturn
•Copy C — For EMPLOYEE’s RECORDS
•Copy 2 — To Be Filed with Employee’s State, City, or Local Income Tax Return
•Copy D — For Employer
Section 5 — Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c
Filed With the SSA
.01The SSA-approved substitute black-and-white Forms W-2c (Copy A) and W-3c are referred to as substitute black-and-white
Form W-2c (Copy A) and W-3c. Specifications for the substitute black-and-white Form W-2c (Copy A) and W-3c are similar
to the red-ink forms (Section 4) except for the items that follow (see Exhibits C and D). You may contact the SSA via email at
c
opy.a.forms@ssa.govfor more information.
Note.Exhibits are samples only and must not be downloaded to meet tax obligations.
(1)Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on continuous pin-fed paper. There must be one Form
W-2c (Copy A) or W-3c printed on a page.
(2)All forms and data must be printed in nonreflective black ink only.
(3)The data and forms must be programmed to print simultaneously. Forms cannot be produced separately from wage data
entries.
(4)The forms must not contain corner register marks.
(5)The forms must not contain any shaded areas including those boxes that are entirely shaded on the red-ink forms.
(6)Identifying numbers on both Form W-2c (Copy A) (“44444”) and Form W-3c (“55555”) must be preprinted in 14-point
Arial bold font or a close approximation.
(7)The form numbers (“W-2c” and “W-3c”) must be in 18-point Arial font or a close approximation.
(8)No part of the box titles or the data printed on the forms may touch any of the vertical or horizontal lines, nor should any
of the data intermingle with the box titles. The data should be centered in the boxes.
(9)Do not print any information in the margins of the black-and-white forms (for example, do not print “DO NOT CUT, FOLD,
OR STAPLE” in the top margin of Form W-3c).
(10)The word “Code” must not appear in box 12 on Form W-2c (Copy A).
(11)A 4-digit vendor code (notfiler code) preceded by four zeros and a slash (for example, 0000/9876) must appear in 12-point
Arial font, or a close approximation, in place of the Cat. No.to the left of “Department of the Treasury” on Form W-2c
(Copy A) and in the bottom right corner of Form W-3c.
Note.Do not display the form producer’s EIN. The vendor code will be used to identify the form producer.
(12)Do not print Catalog Numbers (Cat. No.) on either Form W-2c (Copy A) or Form W-3c.
(13)Do not print dollar signs. If there are no money amounts being reported, the entirefieldshouldbeleftblank.
2012–17 I.R.B.857April 23, 2012

.02The dimensions for the substitute black-and-white Forms W-2c (Copy A) and W-3c are as follows. See Exhibits C and D.
(1)The left and top margins on Form W-2c (Copy A) and Form W-3c must measure
1
/2(0.5) inch.
(2)The distance from the top line of Form W-3c to the bottom line of the form must measure 7
1
/6(7.17) inches.
(3)The distance from the top line of Form W-2c (Copy A) to the bottom line of the form must measure 9
1
/3(9.33) inches.
(4)Each box on Form W-2c (Copy A) and Form W-3c must measure
1
/3inch in height.
(5)Box b on Form W-3c must measure (1) inch in height.
(6)Box a on Form W-2c (Copy A) must measure 1
1
/3inches in height and box 14 must measure
5
/6(0.83) inch in height.
(7)Thefirst three column on the right of Form W-2c (Copy A) and Form W-3c must measure 1
9
/10(1.9) inches in width.
(8)The last column on the right of Form W-2c (Copy A) and Form W-3c must measure 1
8
/10(1.8) inches in width.
(9)The “Explain decreases here” box has been reduced to measure
1
/3(0.33) inches to allow for an increase in Box b and the
“Signature” box on Form W-3c must measure
1
/2(0.5) inches in height.
.03You must submit samples of your black-and-white substituteforms to the SSA. Only black-and-white substitute Forms W-2c
(Copy A) and W-3c will be accepted for approval by the SSA. Questions regarding other forms (that is, red-ink Forms W-2, W-2c,
W-3, W-3c, 1099 series, 1096, etc.) must be directed to the IRS. Also, see IRS Publications 1141 and 1179.
.04You will be required to send one set of blank and one set of dummy-data substitute black-and-white Form W-2c (Copy A) and
W-3c for approval. Sample data entries should befilled in to the maximum length for each box entry, preferably using numeric data
or alpha data, depending upon the type required to be entered. Include in your submission the name, telephone number, fax number,
and email address of a contact person who can answer questions regarding your sample forms.
.05To receive approval, you mayfirst contact the SSA atc
opy.a.forms@ssa.govto obtain a template and further instructions inPDF
format. Do not mailcompletedForm W-2c (Copy A) and W-3c employer reports to the Substitute Black-and-White Forms (Copy
A) address. Submitters should use the address shown on the FormW-3c. You may also send your sample substitute black-and-white
forms to:
Social SecurityAdministration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
1150 E. Mountain Drive
Wilkes-Barre, PA 18702–7997
Send your sample forms via private mail carr
ier or certified mail in order to verify their receipt. You may send your sample forms
via electronic mail toC
opy.A.Forms@ssa.g
ov.
.06The 4-digit vendor code preceded by four
zeros and a slash (0000/9876) must be preprinted on the sample black-and-white
substitute forms. Forms not containing a ve
ndor code will be rejected and will not be submitted for testing or approval. If you have a
valid vendor code provided to you through th
e National Association of Computerized Tax Processors, you should use that code. If you
do not have a valid vendor code, contact the S
ocial Security Administration atc
opy.a.forms@ssa.govto obtain an SSA-issued code.
(Additional information on vendor codes m
ay be obtained from the SSA or the National Association of Computerized Tax Processors
via email atp
resident@nactp.org.)
Note.Vendor codes are only required by those companies producing the W-2 family of forms as part of a product for resale to be used
by multiple employers and payroll professionals. Employers developing Forms W-2c or W-3c to be used only for their individual
company do not require a vendor code.
.07 If you use forms produced by a vendor and have questions concerning approval,do not send the forms to the SSA for
approval. Instead, you may contact the software vendor to obtain acopy of SSA’s dated approval notice supplied to that vendor.
Section 6 — Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and
2) Furnished to Employees
.01All employers (including those whofile electronically) must furnish employees with at least two copies of Form W-2c (three
or more for employees required tofile a state, city, or local income tax return). Employee copies do not require approval as long as
these requirements are followed.
Note.Although substitute Copy 1 of Form W-2c can be printed in black instead of the red dropout ink, it should conform as closely
as possible to Copy A of the official IRS form in content, format, and layout in orderto satisfy state and local reporting requirements.
.02Some Forms W-2c that include logos, slogans, and advertisements(including advertisements for tax preparation software) may
be confused with questionable Forms W-2c. An employee may not recognize the importance of the employee copy for tax reporting
purposes due to the use of logos, slogans, and advertisements. Thus,the IRS has determined that logos, slogans, and advertising will
April 23, 20128582012–17 I.R.B.

not be allowed on Forms W-3c, Copy A of Forms W-2c, or any employee copies reporting wages paid during the 2011 calendar year,
and thereafter, with the following exceptions:
•Forms may include the exact name of the employer or agent, primary trade name, trademark, service mark, or symbol of the
employer or agent.
•Presentation may be in any typeface, font, stylized fashion, or print color normally used by the employer or agent; and used in
a non-intrusive manner.
•These items do not materially interfere with the ability of the recipient to recognize, understand, and use the tax information
ontheemployeecopies.
•Corrected information on information returns and employee copies that was shown on Forms W-2c for amounts paid before
January 1, 2011.
The IRS e-file logo on the IRS official employee copies may be included, but it is notrequired, on any of the substitute form copies.
The information return and employee copies must clearly identify the employer’s name associated with its employer identification
number.
Forms W-2c and W-3c are subject to annual review and possible change. The prohibition against including slogans, advertising,
and logos on information returns and employee copies reporting wages paid during the 2011 calendar year that was announced in
Rev. Proc. 2011–62 (the previous issue of Publication 1141). Theprohibition is now in effect for reporting wages paid in 2012 and
thereafter. Do not include logos, slogans or advertising on any information returns or employee copiesfiled in 2012 or thereafter. This
revenue procedure may be revised to state other requirements of the IRS and the SSA regarding the preparation and use of substitute
forms for Form W-2c and Form W-3c for wages paid during the 2011 calendar year, at a future date. If you have comments about
the prohibition against including slogans, advertising, and logos on information returns and employee copies, send or email your
comments to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:T:M:S, IR 6526, 1111 Constitution Ave.,
NW, Washington, DC 20224 orS
ubstituteforms@irs.gov.
.03Chemical transfer paper for employee copies must be clearly legible, have the capability to be photocopied, and not fade to
such a degree as to preclude legibility and the ability to photocopy.
.04Chemical transfer paper for employee copies must be clearly legible, have the capability to be photocopied, and not fade to
such a degree as to preclude legibility and the ability to photocopy.
.05Type must be substantially identical in size and shape to that on the official form.
.06Substitute forms for employees need to contain only the payment boxes and captions that are applicable. These boxes, box
numbers, and box titles must, when applicable, match the IRS-printed form. In all cases, the employee name, address, and SSN, as
well as the employer name, address, and EIN, must be present.
.07The dimensions of the boxes on these copies (Copies B, C, and 2), but not Copy A, may be adjusted to allow space for conveying
additional information. This may permit theemployer to eliminate other statements or notices that would otherwise be furnished to
employees.
.08The maximum allowable dimensions for employee copies of Form W-2c are no more than 11 inches deep by 8.5 inches wide.
The minimum allowable dimensions for employee copies of Form W-2c are 2.67 inches deep by 4.25 inches wide.
Note.These maximum and minimum size specifications are subject to future change.
.09Either horizontal or vertical format is permitted for substitute employee copies of Forms W-2c. That is, the width of the form
may be either greater or less than the depth of the form.
.10All copies of Form W-2c must clearly and prominently display the form number and the form title together in one area of the
form. It is recommended (but not required) that this be located on the bottom left of Form W-2c. The reference to the “Department
of the Treasury – Internal Revenue Service” must be on all copies of Form W-2c. It is recommended (but not required) that this be
located on the bottom right of Form W-2c.
.11If the substitute Forms W-2c are not labeled as to the disposition of the copies, then written notification must be provided to
each employee as specified below.
•Thefirst copy of Form W-2c (Copy B) isfiled with the employee’s federal tax return.
•The second copy of Form W-2c (Copy C) is for the employee’s records.
•If applicable, the third copy (Copy 2) of Form W-2c isfiled with the employee’s state, city, or local income tax return.
If the substitute Forms W-2c are labeled, the forms mustcontain the applicable description as stated on the official form.
.12Instructions similar to those on the back of Form W-2c (Copy C) of the official form must be provided to each employee.
2012–17 I.R.B.859April 23, 2012

Section 7 — Instructions for Employers
.01Privately-printed substitute Forms W-2c are not required to contain a copy to be retained by employers (Copy D). However,
employers must be prepared to verify or duplicate this information if the IRS or the SSA requests it. Paperfilers who do not keep
Copy D of Form W-2c should be able to generate afacsimile of Form W-2c (Copy A) in case of loss.
.02If Copy D is provided for the employer, instructions contained on the back of Copy D of the official form must appear on the
back of the substitute form. If Copy D is not provided, these instructions must be furnished to the employer on a separate statement.
.03Only originals or compliant substitute copies of Forms W-2c (Copy A) and Forms W-3c may befiledwiththeSSA.Carbon
copies and photocopies are unacceptable.
.04Employers should type or machine print entries on non-lasergenerated forms whenever possible and provide good quality
data entries by using a high quality typeface, inserting data in the middle of blocksthat are well separated from other printing and
guidelines, and taking any other measuresthat will guarantee clear, sharp images.
.05Because employers mustfile a machine-scannable Form W-2c, they should meet the following requirements.
•Use 12-point Arial font or a close approximation for data entries.
•Proportional-spaced fonts are unacceptable.
•Refrain from printing any data in the top margin of the forms.
.06The employer must also furnish payee copies of Forms W-2c (Copies B, C, and 2) that are legible and capable of being photo-
copied (by the employee).
.07When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted font, italics, or dual-case alpha
characters.
.08Forms W-2c (Copy A) requires decimal entries for wage data. Dollar signs should not be printed with money amounts on
Forms W-2c (Copy A) and Form W-3c.
.09Thefiler’s employer identification number (EIN) must be entered in box (b) of Form W-2c and box (e) of Form W-3c.
.10The employer’s name, address, EIN, and state ID number may be preprinted.
Section 8 — OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3c
Substitute Forms
.01The Paperwork Reduction Act (the Act) of 1995(Public Law 104–13) requires the following.
•The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the Act.
•Each IRS form contains (in or near the upper right corner) the OMB approval number, if assigned. (The official OMB numbers
may be found on the official IRS printed forms and are also shown on the forms in the exhibits.)
•Each IRS form (or its instructions) states:
(1)Why the IRS needs the information,
(2)Howitwillbeused,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 Form W-2c (Copy A) and Form W-3c 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 W-3c and Form W-2c (Copy A), the OMB number (1545–0008) must appear exactly as shown on the official IRS
form.
•For any copy of Form W-3c or Form W-2c, other than Copy A, the OMB number must use one of the following formats.
(1)OMB No. 1545–0008 (preferred) or
(2)OMB # 1545–0008 (acceptable).
.04Any substitute Form W-3c and Form W-2c (Copy A only) must state “For Privacy Act and Paperwork Reduction Act Notice,
see back of Copy D”. If no instructions are provided to users of your forms, you must furnish them the exact text of the Privacy Act
and Paperwork Reduction Act Notice.
Section 9 — Reproducible Copies of Forms
.01You can obtain official IRS forms and information copies of federal tax materials at local IRS offices or by calling the IRS
Distribution Center at 1–800–829–3676. Other ways to get federal tax material include the following.
April 23, 20128602012–17 I.R.B.

•Accessing IRS.gov.
•IRS Tax Products on DVD (Publication 1796).
Only contact the IRS, not the SSA, for forms.
Note.Many IRS forms are provided on IRS.gov and on the IRS TaxProducts on DVD. But copies of Form W-2c (Copy A) and Form
W-3c cannot be used forfiling with the IRS or SSA when obtained by thesemethods because the forms do not meet the specific printing
specifications as described in this publication. Copies of Forms W-2c and W-3c obtained from these sources are for information
purposes only.
.02The DVD contains approximately 2,500 tax forms and publications for small businesses, return preparers, and others who
frequently need current or prior year tax products. Most current tax forms on the DVD may befilled in electronically, then printed out
for submission and saved for recordkeeping. Other products on the DVD include the Internal Revenue Bulletins, Tax Supplements,
and Internet resources and links for the tax professional.
For system requirements, contact the National Technical Information Service (NTIS) at http://www.ntis.gov. Prices are subject
to change. The cost of the DVD if purchased from NTIS via the Internet atw
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:
National Technical Information Service
5301 Shawnee Road
Alexandria, VA 22312
Section 10 — Effect on Other Documents
.01Revenue Procedure 2010–43, 2010–47 I.R.B. 738 (reprinted as Publication 1223, Rev. 11–2010), is superseded.
Section 11 — Exhibits
2012–17 I.R.B.861April 23, 2012

April 23, 20128622012–17 I.R.B.

2012–17 I.R.B.863April 23, 2012

April 23, 20128642012–17 I.R.B.

2012–17 I.R.B.865April 23, 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.
April 23, 2012i2012–17 I.R.B.

Numerical Finding List
1
Bulletins 2012–1 through 2012–17
Announcements:
2012-1, 2012-1 I.R.B.249
2012-2, 2012-2 I.R.B.285
2012-3, 2012-4 I.R.B.335
2012-4, 2012-4 I.R.B.335
2012-5, 2012-5 I.R.B.348
2012-6, 2012-6 I.R.B.366
2012-7, 2012-6 I.R.B.367
2012-8, 2012-7 I.R.B.373
2012-9, 2012-7 I.R.B.377
2012-11, 2012-13 I.R.B.611
2012-12, 2012-12 I.R.B.562
2012-13, 2012-16 I.R.B.805
2012-14, 2012-14 I.R.B.721
2012-15, 2012-15 I.R.B.794
2012-18, 2012-16 I.R.B.845
Notices:
2012-1, 2012-2 I.R.B.260
2012-3, 2012-3 I.R.B.289
2012-4, 2012-3 I.R.B.290
2012-5, 2012-3 I.R.B.291
2012-6, 2012-3 I.R.B.293
2012-7, 2012-4 I.R.B.308
2012-8, 2012-4 I.R.B.309
2012-9, 2012-4 I.R.B.315
2012-10, 2012-5 I.R.B.343
2012-11, 2012-5 I.R.B.346
2012-12, 2012-6 I.R.B.365
2012-13, 2012-9 I.R.B.421
2012-14, 2012-8 I.R.B.411
2012-15, 2012-9 I.R.B.424
2012-16, 2012-9 I.R.B.427
2012-17, 2012-9 I.R.B.430
2012-18, 2012-10 I.R.B.438
2012-19, 2012-10 I.R.B.440
2012-20, 2012-13 I.R.B.574
2012-21, 2012-10 I.R.B.450
2012-22, 2012-13 I.R.B.576
2012-23, 2012-11 I.R.B.483
2012-24, 2012-13 I.R.B.578
2012-25, 2012-15 I.R.B.789
2012-26, 2012-17 I.R.B.847
2012-27, 2012-17 I.R.B.849
2012-28, 2012-17 I.R.B.850
Proposed Regulations:
REG-168745-03, 2012-14 I.R.B.718
REG-109369-10, 2012-9 I.R.B.434
REG-110980-10, 2012-13 I.R.B.581
REG-113770-10, 2012-13 I.R.B.587
REG-113903-10, 2012-11 I.R.B.486
Proposed Regulations— Continued:
REG-120282-10, 2012-11 I.R.B.487
REG-130302-10, 2012-8 I.R.B.412
REG-135491-10, 2012-16 I.R.B.803
REG-149625-10, 2012-2 I.R.B.279
REG-102988-11, 2012-4 I.R.B.326
REG-115809-11, 2012-13 I.R.B.598
REG-124627-11, 2012-8 I.R.B.417
REG-124791-11, 2012-15 I.R.B.791
REG-130777-11, 2012-5 I.R.B.347
REG-132736-11, 2012-15 I.R.B.793
REG-135071-11, 2012-12 I.R.B.561
REG-145474-11, 2012-11 I.R.B.495
Revenue Procedures:
2012-1, 2012-1 I.R.B.1
2012-2, 2012-1 I.R.B.92
2012-3, 2012-1 I.R.B.113
2012-4, 2012-1 I.R.B.125
2012-5, 2012-1 I.R.B.169
2012-6, 2012-1 I.R.B.197
2012-7, 2012-1 I.R.B.232
2012-8, 2012-1 I.R.B.235
2012-9, 2012-2 I.R.B.261
2012-10, 2012-2 I.R.B.273
2012-11, 2012-7 I.R.B.368
2012-12, 2012-2 I.R.B.275
2012-13, 2012-3 I.R.B.295
2012-14, 2012-3 I.R.B.296
2012-15, 2012-7 I.R.B.369
2012-16, 2012-10 I.R.B.452
2012-17, 2012-10 I.R.B.453
2012-18, 2012-10 I.R.B.455
2012-19, 2012-14 I.R.B.689
2012-20, 2012-14 I.R.B.700
2012-21, 2012-11 I.R.B.484
2012-22, 2012-17 I.R.B.853
2012-23, 2012-14 I.R.B.712
Revenue Rulings:
2012-1, 2012-2 I.R.B.255
2012-2, 2012-3 I.R.B.286
2012-3, 2012-8 I.R.B.383
2012-4, 2012-8 I.R.B.386
2012-5, 2012-5 I.R.B.337
2012-6, 2012-6 I.R.B.349
2012-7, 2012-6 I.R.B.362
2012-8, 2012-13 I.R.B.563
2012-9, 2012-11 I.R.B.475
2012-10, 2012-14 I.R.B.614
2012-11, 2012-14 I.R.B.686
2012-12, 2012-15 I.R.B.748
Treasury Decisions:
9559, 2012-2 I.R.B.252
9560, 2012-4 I.R.B.299
Treasury Decisions— Continued:
9561, 2012-5 I.R.B.341
9562, 2012-5 I.R.B.339
9563, 2012-6 I.R.B.354
9564, 2012-14 I.R.B.614
9565, 2012-8 I.R.B.378
9566, 2012-8 I.R.B.389
9567, 2012-8 I.R.B.395
9568, 2012-12 I.R.B.499
9569, 2012-11 I.R.B.465
9570, 2012-11 I.R.B.477
9571, 2012-11 I.R.B.468
9572, 2012-11 I.R.B.471
9573, 2012-12 I.R.B.498
9574, 2012-12 I.R.B.559
9575, 2012-15 I.R.B.749
9576, 2012-15 I.R.B.723
9577, 2012-15 I.R.B.730
9579, 2012-16 I.R.B.796
9580, 2012-16 I.R.B.801
9581, 2012-16 I.R.B.798
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2011–27 through 2011–52 is in Internal Revenue Bulletin
2011–52, dated December 27, 2011.
2012–17 I.R.B.iiApril 23, 2012

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2012–1 through 2012–17
Announcements:
2002-44
Supplemented by
Notice 2012-13, 2012-9 I.R.B.421
2010-19
Obsoleted by
Ann. 2012-12, 2012-12 I.R.B.562
2011-63
Corrected by
Ann. 2012-9, 2012-7 I.R.B.377
Notices:
2006-52
As clarified and amplified by Notice 2008-40, is
modified by
Notice 2012-26, 2012-17 I.R.B.847
2006-87
Superseded by
Notice 2012-19, 2012-10 I.R.B.440
2006-99
Superseded in part by
Notice 2012-20, 2012-13 I.R.B.574
2007-25
Superseded by
Notice 2012-19, 2012-10 I.R.B.440
2007-77
Superseded by
Notice 2012-19, 2012-10 I.R.B.440
2007-95
Obsoleted in part by
T.D. 9576, 2012-15 I.R.B.723
2008-107
Superseded by
Notice 2012-19, 2012-10 I.R.B.440
2010-27
Superseded by
Notice 2012-19, 2012-10 I.R.B.440
2010-88
As modified by Ann. 2011-40, is superseded by
Notice 2012-1, 2012-2 I.R.B.260
2010-92
Obsoleted by
T.D. 9577, 2012-15 I.R.B.730
2011-8
Superseded by
Notice 2012-19, 2012-10 I.R.B.440
Notices— Continued:
2011-28
Superseded by
Notice 2012-9, 2012-4 I.R.B.315
Proposed Regulations:
REG-208274-86
Withdrawn by
Ann. 2012-11, 2012-13 I.R.B.611
Revenue Procedures:
2000-43
Amplified, modified and superseded by
Rev. Proc. 2012-18, 2012-10 I.R.B.455
2003-61
Superseded by
Notice 2012-8, 2012-4 I.R.B.309
2007-44
Modified by
Ann. 2012-3, 2012-4 I.R.B.335
2010-43
Superseded by
Rev. Proc. 2012-22, 2012-17 I.R.B.853
2011-1
Superseded by
Rev. Proc. 2012-1, 2012-1 I.R.B.1
2011-2
Superseded by
Rev. Proc. 2012-2, 2012-1 I.R.B.92
2011-3
Superseded by
Rev. Proc. 2012-3, 2012-1 I.R.B.113
2011-4
Superseded by
Rev. Proc. 2012-4, 2012-1 I.R.B.125
2011-5
Superseded by
Rev. Proc. 2012-5, 2012-1 I.R.B.169
2011-6
Superseded by
Rev. Proc. 2012-6, 2012-1 I.R.B.197
2011-7
Superseded by
Rev. Proc. 2012-7, 2012-1 I.R.B.232
2011-8
Superseded by
Rev. Proc. 2012-8, 2012-1 I.R.B.235
2011-9
Superseded by
Rev. Proc. 2012-9, 2012-2 I.R.B.261
Revenue Procedures— Continued:
2011-10
Superseded by
Rev. Proc. 2012-10, 2012-2 I.R.B.273
2011-14
Modified and clarified by
Rev. Proc. 2012-19, 2012-14 I.R.B.689
Rev. Proc. 2012-20, 2012-14 I.R.B.700
2011-37
Obsoleted in part by
Rev. Proc. 2012-16, 2012-10 I.R.B.452
2011-40
Corrected by
Ann. 2012-6, 2012-6 I.R.B.366
2011-49
Modified by
Ann. 2012-3, 2012-4 I.R.B.335
2011-50
Corrected by
Ann. 2012-6, 2012-6 I.R.B.366
2011-51
Corrected by
Ann. 2012-6, 2012-6 I.R.B.366
2012-8
Corrected by
Ann. 2012-7, 2012-6 I.R.B.367
Revenue Rulings:
92-19
Supplemented in part by
Rev. Rul. 2012-6, 2012-6 I.R.B.349
2008-40
Modified by
Notice 2012-6, 2012-3 I.R.B.293
2011-1
Modified by
Notice 2012-6, 2012-3 I.R.B.293
2012-9
Modified by
Rev. Rul. 2012-12, 2012-15 I.R.B.748
Treasury Decision:
9517
Corrected by
Ann. 2012-4, 2012-4 I.R.B.335
Ann. 2012-5, 2012-5 I.R.B.348
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2011–27 through 2011–52 is in Internal Revenue Bulletin 2011–52, dated December 27,
2011.
April 23, 2012iii2012–17 I.R.B.

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