Internal Revenue Bulletin 2011-52 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 201
1-52
December 27, 201
1
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2011–32, page 904.
Interest rates; underpayments and overpayments.The
rates for interest determined under section 6621 of the Code
for the calendar quarter beginning January 1, 2012, will
be 3 percent for overpayments (2 percent in the case of a
corporation), 3 percent for the underpayments, and 5 percent
for large corporate underpayments. The rate of interest
paid on the portion of a corporate overpayment exceeding
$10,000 will be 0.5 percent.
Notice 2011–101, page 932.
This notice requests comments on proposed guidance con-
cerning the income, gift, estate, and/or generation-skipping
transfer tax consequences in situations in which transfers by
a trustee from an irrevocable trust to another irrevocable trust
(sometimes called “decanting”) results in a change of beneficial
interests.
Rev. Proc. 2011–61, page 990.
General rules and specifications for substitute forms and
schedules.Requirements are set forth for privately designed
andprivatelyprintedfederaltaxformsandconditionsunder
which the Service will accept computer prepared, and com-
puter-generated tax forms and schedules. It will be reproduced
as the next revision of Publication 1167. Rev. Proc. 2010-21
superseded.
Rev. Proc. 2011–62, page 1032.
General rules and specifications for substitute forms W-2
and W-3.This procedure provides specifications for the pri-
vate printing of red-ink and black-and-white paper substitutes
for the 2011 revision of Form W-2,Wage and Tax Statement,
and Form W-3,Transmittal of Wage and Tax Statements.Itwill
be reproduced as the next revision of Publication 1141. Rev.
Proc. 2010-42 superseded.
EMPLOYEE PLANS
Notice 2011–96, page 915.
This notice provides a sample plan amendment that plan spon-
sors may adopt to satisfy section 436 of the Code regarding
limitations on the accrual and payment of benefits under certain
underfunded single employer defined benefit plans. The notice
also extends both the deadline to amend a plan to satisfy sec-
tion 436 and the period during which such an amendment is
eligible for relief from the anti-cutback requirements of section
411(d)(6).
Notice 2011–97, page 923.
This notice contains the 2011 Cumulative List of Changes
in Plan Qualification Requirements (2011 Cumulative List)
described in section 4 of Rev. Proc. 2007-44, 2007-2 C.B.
54. The 2011 Cumulative List is to be used by plan sponsors
and practitioners submitting determination, opinion, or advi-
sory letter applications for plans during the period beginning
February 1, 2012, and ending January 31, 2013.
(Continued on the next page)
Actions Relating to Court Decisions is on the page following the Introduction.
Fi
nding Lists begin on page ii.
Index for July through December begins on page v.

Notice 2011–100, page 929.
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 December
2011; the 24-month average segment rates; the funding tran-
sitional segment rates applicable for December 2011; and the
minimum present value transitional rates for November 2011.
Announcement 2011–81, page 1052.
Relief for IRA owners subject to certain broker agree-
ments.This announcement provides relief to owners of Indi-
vidual Retirement Accounts (IRAs) who have signed certain in-
demnification agreements in connection with their IRAs.
Announcement 2011–82, page 1052.
This announcement describes several important changes to
the Employee Plans determination letter program that take ef-
fect in 2012.
ESTATE TAX
Notice 2011–101, page 932.
This notice requests comments on proposed guidance con-
cerning the income, gift, estate, and/or generation-skipping
transfer tax consequences in situations in which transfers by
a trustee from an irrevocable trust to another irrevocable trust
(sometimes called “decanting”) results in a change of beneficial
interests.
GIFT TAX
Notice 2011–101, page 932.
This notice requests comments on proposed guidance con-
cerning the income, gift, estate, and/or generation-skipping
transfer tax consequences in situations in which transfers by
a trustee from an irrevocable trust to another irrevocable trust
(sometimes called “decanting”) results in a change of beneficial
interests.
EMPLOYMENT TAX
Notice 2011–102, page 932.
2012 social security contribution and benefit base; do-
mestic employee coverage threshold.The Commissioner
of the Social Security Administration has announced (1) the
OASDI contribution and benefit base for remuneration paid in
2012 and self-employment income earned in taxable years
beginning in 2012, and (2) the domestic employee coverage
threshold amount for 2012.
Rev. Proc. 2011–62, page 1032.
General rules and specifications for substitute forms W-2
and W-3.This procedure provides specifications for the pri-
vate printing of red-ink and black-and-white paper substitutes
for the 2011 revision of Form W-2,Wage and Tax Statement,
and Form W-3,Transmittal of Wage and Tax Statements.Itwill
be reproduced as the next revision of Publication 1141. Rev.
Proc. 2010-42 superseded.
ADMINISTRATIVE
Rev. Proc. 2011–60, page 934.
General rules and specifications for private printing of
substitute forms.This procedure provides requirements for
reproducing paper substitutes and for furnishing substitute re-
cipient statements for Form 1096, 1098, 1099, 5498, and
certain other information returns. It will be reproduced as the
next revision of Publication 1179. Rev. Proc. 2009-49 super-
seded.
December 27, 20112011–52 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.
2011–52 I.R.B.December 27, 2011

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, t
he Service published
acquiescence
or nonacquiescence only in
certain regul
ar 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. Accordi
ngly, the Service now may
acquiesce or
nonacquiesce in the holdings
of memorandu
m Tax Court opinions, as
well as those
of the United States District
Courts, Cla
ims Court, and Circuit Courts
of Appeal. R
egardless of the court decid-
ing the case
, the recommendation of any
ActiononDe
cision will be published in
the Intern
al Revenue Bulletin.
The recomme
ndation in every Action
on Decisio
n will be summarized as ac-
quiescenc
e, acquiescence in result only,
or nonacqu
iescence. Both “acquiescence”
and “acqui
escence in result only” mean
that the S
ervice accepts the holding of
the court
in 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 disa
pproval of the reasons assigned
by the co
urt for its conclusions; whereas,
“acquie
scence in result only” indicates
disagre
ement or concern with some or all
of those reason
s. “Nonacquiescence” sig-
nifies that, a
lthough no further review was
sought, the Se
rvice does not agree with
the holding of
the court and, generally,
will not follo
w the decision in disposing
of cases invol
ving other taxpayers. In
reference to
an opinion of a circuit court
of appeals, a
“nonacquiescence” indicates
that the Serv
ice will not follow the hold-
ingonanatio
nwide basis. However, the
Service wil
l recognize the precedential
impact of th
e opinion on cases arising
within the v
enue of the deciding circuit.
The Actions
on Decisions published in
the weekly I
nternal Revenue Bulletin are
consolidat
ed semiannually and appear in
the first B
ulletin for July and the Cumula-
tive Bulle
tin for the first half of the year. A
semiannua
l consolidation also appears in
the first B
ulletin for the following January
andinthe
Cumulative Bulletin for the last
half of th
e year.
The Commi
ssioner does NOT ACQUI-
ESCE in th
e following decision:
William
and Sharon Norris v.
Commiss
ioner,
1
T.C. Mem
o. 2011–161
1
Nonacquiescence relating to whether the Tax Court erred when, in evaluating evidence of fraud, it weighed each of eleven badges of fraud equally, tallied the number “for,” “against” or
“neutral,” and concluded that the Service did not establish fraud because only four of those badges had been proven.
December 27, 20112011–52 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 671.—
Trust
Income, Deduc
tions, and
Credits Attributable to
Grantors and Others as
Substantial Owners
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Section 672.—Definitions
and Rules
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Section 673.—Reversionary
Interests
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Section 674.—Power
to Control Beneficial
Enjoyment
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Section 675.—Adminis-
trative Powers
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Secti
on 676.—Power
to Re
voke
Whet
her the transfer takes place from a trust
trea
ted as partially or wholly owned by a person
unde
r §§ 671 through 678 of the Internal Revenue
Code (a “grant
or trust”) to one which is not a grantor
trust, or vice
versa. See Notice 2011-101, page 932.
Section 677.—Income from
Benefit of Grantor
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Section 678.—Person Other
Than Grantor Treated as
Substantial Owner
Whether the transfer takes place from a trust
treated as partially or wholly owned by a person
under §§ 671 through 678 of the Internal Revenue
Code (a “grantor trust”) to one which is not a grantor
trust, or vice versa. See Notice 2011-101, page 932.
Section 2601.—Tax
Imposed
26 CFR 26.2601–1: Effective dates.
Whether the Distributing Trust is exempt from
GST tax under § 26.2601–1, has an inclusion ratio
of zero under § 2632, or is exempt from GST under
§ 2663. See Notice 2011-101, page 932.
Section 2632.—Special
Rules for Allocation of
GST Exemption
Whether the Distributing Trust is exempt from
GST tax under § 26.2601–1, has an inclusion ratio
of zero under § 2632, or is exempt from GST under
§ 2663. See Notice 2011-101, page 932.
Section 2663.—Regulations
Whether the Distributing Trust is exempt from
GST tax under § 26.2601–1, has an inclusion ratio
of zero under § 2632, or is exempt from GST under
§ 2663. See Notice 2011-101, page 932.
Section 6621.—Determina-
tion of Rate of Interest
26 CFR 301.6621–1: Interest rate.
I
nterest rates; underpayments and
overpayments.The rates for interest
determined under section 6621 of the
Code for the ca
lendar quarter begin-
ning January 1
,2012,willbe3percent
for overpayme
nts (2 percent in the case
of a corporat
ion), 3 percent for the
underpaymen
ts, and 5 percent for large
corporate un
derpayments. The rate of
interest pai
dontheportionofacorporate
overpaymen
t exceeding $10,000 will be
0.5 percent
.
Rev. Rul. 20
11–32
Section 662
1 of the Internal Revenue
Code establ
ishes the rates for interest
on tax overp
ayments and tax underpay-
ments. Und
er section 6621(a)(1), the
overpayme
nt rate is the sum of the federal
short-ter
m rate plus 3 percentage points
(2 percent
age points in the case of a cor-
poration
), except the rate for the portion
of a corpo
rate overpayment of tax exceed-
ing $10,0
00 for a taxable period is the
sum of the
federal short-term rate plus
0.5 of a pe
rcentage point. Under section
6621(a)
(2), the underpayment rate is the
sum of th
e federal short-term rate plus 3
percent
age points.
Section
6621(c) provides that for pur-
poses of
interest payable under section
6601 on a
ny large corporate underpay-
ment, th
e underpayment rate under section
6621(a
)(2) is determined by substituting
“5 perc
entage points” for “3 percentage
points
.” See section 6621(c) and section
301.66
21–3 of the Regulations on Proce-
dure an
d Administration for the definition
of a la
rge corporate underpayment and
for th
e rules for determining the appli-
cable
date. Section 6621(c) and section
301.6
621–3 are generally effective for
perio
ds after December 31, 1990.
Secti
on 6621(b)(1) provides that the
Secre
tary will determine the federal
shor
t-term rate for the first month in each
cale
ndar quarter. Section 6621(b)(2)(A)
prov
ides that the federal short-term rate
dete
rmined under section 6621(b)(1) for
any m
onth applies during the first calen-
dar
quarter beginning after that month.
Sec
tion 6621(b)(2)(B) provides that in de-
ter
mining the addition to tax under section
665
4forfailuretopayestimatedtaxfor
any
taxable year, the federal short-term
rat
e that applies during the third month
2011–52 I.R.B.904December 27, 2011

following the taxable year also applies
during the first 15 days of the fourth
month following the taxable year. Sec-
tion 6621(b)(3) provides that the federal
short-term rate for any month is the fed-
eral short-term rate determined during that
month by the Secretary in accordance with
section 1274(d), rounded to the nearest
full percent (or, if a multiple of 1/2 of 1
percent, the rate is increased to the next
highest full percent).
Notice 88–59, 1988–1 C.B. 546, an-
nounced that, in determining the quarterly
interest rates to be used for overpayments
and underpayments of tax under section
6621, the Internal Revenue Service will
use the federal short-term rate based on
daily compounding because that rate is
most consistent with section 6621 which,
pursuant to section 6622, is subject to daily
compounding.
The federal short-term rate determined
in accordance with section 1274(d) dur-
ing October 2011 is the rate published
in Revenue Ruling 2011–25, 2011–45
I.R.B. 695 to take effect beginning
November 1, 2011. The federal short-term
rate, rounded to the nearest full percent,
based on daily compounding determined
during the month of October 2011 is 0
percent. Accordingly, an overpayment
rate of 3 percent (2 percent in the case
of a corporation) and an underpayment
rate of 3 percent are established for the
calendar quarter beginning January 1,
2012. The overpayment rate for the
portion of a corporate overpayment
exceeding $10,000 for the calendar quarter
beginning January 1, 2012, is 0.5 percent.
The underpayment rate for large corporate
underpayments for the calendar quarter
beginning January 1, 2012, is 5 percent.
These rates apply to amounts bearing
interest during that calendar quarter.
Under section 6621(b)(2)(B), the 3 per-
cent rate also applies to estimated tax un-
derpayments for the first calendar quarter
in 2012 and for the first 15 days in April
2012.
Interest factors for daily compound in-
terest for annual rates of 0.5 percent are
published in Appendix A of this Revenue
Ruling. Interest factors for daily com-
pound interest for annual rates of 2 percent,
3 percent and 5 percent are published in Ta-
bles 57, 59, and 63 of Rev. Proc. 95–17,
1995–1 C.B. 611, 613, and 617.
Annual interest rates to be compounded
daily pursuant to section 6622 that apply
for prior periods are set forth in the tables
accompanying this revenue ruling.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Deborah Colbert-James of the Office
of Associate Chief Counsel (Procedure &
Administration). For further information
regarding this revenue ruling, contact
Ms. Colbert-James at (202) 622–8143
(not a toll-free call).
December 27, 20119052011–52 I.R.B.

APPENDIX A
365 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
10.000013699630.000863380
125
0.001713784
20.000027397640.000877091126
0.001727506
30.000041096
65
0.0008908011270.001741228
4
0.000054796
66
0.000904512
128
0.001754951
50.000068495
670.0009182231290.001768673
6
0.000082195
680.0009319341300.001782396
7
0.000095894
69
0.000945646
1310.001796119
8
0.000109594
70
0.000959357
1320.001809843
90.000123294710.000973069133
0.001823566
10
0.000136995
720.0009867811340.001837290
11
0.000150695
730.001000493
1350.001851013
120.000164396740.0010142061360.001864737
130.000178097
75
0.0010279181370.001878462
140.000191798760.0010416311380.001892186
150.000205499
77
0.001055344
139
0.001905910
160.00021920178
0.001069057
140
0.001919635
170.000232902790.0010827701410.001933360
180.000246604800.001096484142
0.001947085
190.000260306810.0011101971430.001960811
200.000274008820.001123911144
0.001974536
210.00028771183
0.001137625145
0.001988262
220.00030141384
0.001151339
1460.002001988
23
0.000315116850.001165054
147
0.002015714
240.000328819860.0011787681480.002029440
250.000342522
870.0011924831490.002043166
26
0.000356225
880.001206198
1500.002056893
270.000369929890.001219913
151
0.002070620
280.000383633900.001233629
152
0.002084347
290.000397336910.001247344
153
0.002098074
300.000411041920.001261060
154
0.002111801
31
0.000424745
930.001274776
1550.002125529
320.000438449940.001288492
1560.002139257
33
0.00045215495
0.001302208
1570.002152985
34
0.000465859
96
0.001315925158
0.002166713
350.000479564
970.001329641
159
0.002180441
360.00049326998
0.001343358
1600.002194169
37
0.000506974
99
0.001357075
1610.002207898
38
0.000520680
1000.0013707921620.002221627
39
0.000534386
101
0.001384510
163
0.002235356
40
0.000548092
1020.001398227164
0.002249085
41
0.000561798
103
0.0014119451650.002262815
42
0.000575504
104
0.001425663
166
0.002276544
43
0.000589211105
0.0014393811670.002290274
440.000602917106
0.001453100
1680.002304004
45
0.0006166241070.0014668181690.002317734
460.000630331108
0.001480537
170
0.002331465
470.000644039109
0.001494256
171
0.002345195
48
0.000657746
110
0.001507975
172
0.002358926
49
0.000671454
111
0.001521694
173
0.002372657
500.000685161
112
0.001535414
1740.002386388
51
0.000698869113
0.001549133175
0.002400120
520.000712578
114
0.001562853
176
0.002413851
53
0.000726286
1150.001576573
177
0.002427583
540.000739995
116
0.001590293
178
0.002441315
550.000753703
1170.001604014179
0.002455047
2011–52 I.R.B.906December 27, 2011

365 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
56
0.0007674121180.0016177341800.002468779
57
0.000781121119
0.001631455
181
0.002482511
58
0.000794831120
0.001645176
1820.002496244
590.000808540
121
0.001658897
183
0.002509977
60
0.000822250
1220.001672619184
0.002523710
61
0.000835960
1230.001686340
620.0008496701240.001700062
366 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
10.000013661630.000861020
125
0.001709097
20.000027323640.0008746931260.001722782
30.000040984
65
0.0008883661270.001736467
4
0.000054646
660.000902040128
0.001750152
5
0.00006830867
0.000915713
1290.001763837
60.000081970680.000929387130
0.001777522
7
0.000095632
690.0009430611310.001791208
8
0.000109295
70
0.000956735
1320.001804893
9
0.000122958
710.000970409133
0.001818579
100.000136620720.000984084134
0.001832265
11
0.000150283
73
0.0009977581350.001845951
120.000163947740.001011433136
0.001859638
130.000177610
750.001025108
1370.001873324
140.000191274760.0010387831380.001887011
15
0.00020493877
0.001052459
1390.001900698
160.000218602780.001066134140
0.001914385
170.000232266790.0010798101410.001928073
18
0.000245930
800.0010934861420.001941760
19
0.000259595
810.001107162143
0.001955448
200.000273260820.0011208391440.001969136
210.00028692483
0.001134515145
0.001982824
22
0.000300590
840.001148192146
0.001996512
23
0.00031425585
0.0011618691470.002010201
240.00032792086
0.001175546
1480.002023889
250.000341586
870.001189223149
0.002037578
26
0.000355252
880.001202900
1500.002051267
270.00036891889
0.0012165781510.002064957
28
0.000382584
90
0.001230256152
0.002078646
29
0.000396251
910.001243934
153
0.002092336
300.00040991792
0.0012576121540.002106025
31
0.000423584
930.001271291
1550.002119715
32
0.000437251
940.001284969
1560.002133405
33
0.00045091895
0.001298648
157
0.002147096
34
0.000464586
960.001312327
158
0.002160786
350.000478253
970.001326006
159
0.002174477
360.00049192198
0.001339685
1600.002188168
37
0.000505589
99
0.001353365
161
0.002201859
38
0.000519257
1000.001367044162
0.002215550
39
0.000532925
1010.0013807241630.002229242
40
0.000546594
1020.0013944041640.002242933
41
0.000560262
103
0.0014080851650.002256625
42
0.000573931
104
0.001421765
1660.002270317
43
0.0005876001050.001435446
1670.002284010
440.0006012691060.0014491271680.002297702
December 27, 20119072011–52 I.R.B.

366 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
45
0.0006149391070.001462808169
0.002311395
460.0006286081080.001476489170
0.002325087
470.0006422781090.0014901701710.002338780
48
0.000655948
110
0.001503852
172
0.002352473
490.000669618111
0.001517533
1730.002366167
50
0.000683289112
0.001531215
1740.002379860
510.000696959
113
0.0015448971750.002393554
52
0.000710630114
0.001558580
1760.002407248
53
0.000724301
1150.001572262
1770.002420942
54
0.000737972116
0.001585945
1780.002434636
550.000751643
117
0.001599628
1790.002448331
560.000765315
1180.001613311180
0.002462025
57
0.0007789861190.001626994181
0.002475720
580.000792658
1200.001640678182
0.002489415
59
0.000806330121
0.001654361
183
0.002503110
600.000820003122
0.001668045
184
0.002516806
61
0.000833675
1230.001681729
620.000847348124
0.001695413
TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 — PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS
PERIODRATE
In 1995–1 C.B.
DAILY RATE TABLE
Before Jul. 1, 1975
6%
Table 2, pg. 557
Jul. 1, 1975—Jan. 31, 1976
9%
Table 4, pg. 559
Feb. 1, 1976—Jan. 31, 19787%
Table 3, pg. 558
Feb. 1, 1978—Jan. 31, 19806%
Table 2, pg. 557
Feb. 1, 1980—Jan. 31, 198212%
Table 5, pg. 560
Feb. 1, 1982—Dec. 31, 198220%
Table 6, pg. 560
Jan. 1, 1983—Jun. 30, 198316%
Table 37, pg. 591
Jul. 1, 1983—Dec. 31, 198311%
Table 27, pg. 581
Jan. 1, 1984—Jun. 30, 198411%
Table 75, pg. 629
Jul. 1, 1984—Dec. 31, 198411%
Table 75, pg. 629
Jan. 1, 1985—Jun. 30, 1985
13%
Table 31, pg. 585
Jul. 1, 1985—Dec. 31, 1985
11%
Table 27, pg. 581
Jan. 1, 1986—Jun. 30, 198610%
Table 25, pg. 579
Jul. 1, 1986—Dec. 31, 19869%
Table 23, pg. 577
TABLE OF INTEREST RATES
FROM JAN. 1, 1987 — DEC. 31, 1998
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Jan. 1, 1987—Mar. 31, 19878%21
575
9%23
577
Apr. 1
, 1987—Jun. 30, 1987
8%21
575
9%23
577
Jul. 1, 1987—Sep. 30, 19878%21
575
9%23
577
Oct. 1, 1987—Dec. 31, 19879%23
577
10%
25579
Jan.
1, 1988—Mar. 31, 1988
10%7362711%
75
629
Apr. 1, 1988—Jun. 30, 19889%71
625
10%73627
2011–52 I.R.B.908December 27, 2011

TABLE OF INTEREST RATES
FROM JAN. 1, 1987 — DEC. 31, 1998
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Jul. 1, 1988—Sep. 30, 19889%71
625
10%73627
Oct. 1, 1988—Dec. 31, 198810%7362711%
75
629
Jan. 1, 1989—Ma
r. 31, 1989
10%
25579
11%27
581
Apr. 1, 1989—Jun. 30, 198911%27
581
12%29
583
Jul. 1, 1989—Sep. 30, 198911%27
581
12%29
583
Oct. 1, 1989—D
ec. 31, 1989
10%
25579
11%27
581
Jan. 1, 1990—Mar. 31, 199010%
25579
11%27
581
Apr. 1, 1990—Jun. 30, 199010%
25579
11%27
581
Jul. 1, 1990—
Sep. 30, 1990
10%
25579
11%27
581
Oct. 1, 1990—Dec. 31, 199010%
25579
11%27
581
Jan. 1, 1991—Mar. 31, 199110%
25579
11%27
581
Apr. 1, 1991
—Jun. 30, 1991
9%23
577
10%
25579
Jul. 1, 1991—Sep. 30, 19919%23
577
10%
25579
Oct. 1, 1991—Dec. 31, 19919%23
577
10%
25579
Jan. 1, 1992
—Mar. 31, 1992
8%696239%71
625
Apr. 1, 1992—Jun. 30, 19927%676218%69623
Jul. 1, 1992—Sep. 30, 19927%676218%69623
Oct. 1, 19
92—Dec. 31, 1992
6%
65
6197%67621
Jan. 1, 1993—Mar. 31, 19936%17
571
7%19
573
Apr. 1, 1993—Jun. 30, 19936%17
571
7%19
573
Jul. 1, 19
93—Sep. 30, 1993
6%17
571
7%19
573
Oct. 1, 1993—Dec. 31, 19936%17
571
7%19
573
Jan. 1, 1994—Mar. 31, 19946%17
571
7%19
573
Apr. 1, 1
994—Jun. 30, 1994
6%17
571
7%19
573
Jul. 1, 1994—Sep. 30, 19947%19
573
8%21
575
Oct. 1, 1994—Dec. 31, 19948%21
575
9%23
577
Jan. 1, 1995—Mar. 31, 1995
8%21
575
9%23
577
Apr. 1, 1995—Jun. 30, 1995
9%23
577
10%
25579
Jul. 1
, 1995—Sep. 30, 1995
8%21
575
9%23
577
Oct. 1, 1995—Dec. 31, 1995
8%21
575
9%23
577
Jan. 1, 1996—Mar. 31, 19968%696239%71
625
Apr. 1, 1996—Jun. 30, 19967%676218%69623
Jul.
1, 1996—Sep. 30, 1996
8%696239%71
625
Oct. 1, 1996—Dec. 31, 19968%696239%71
625
Jan. 1, 1997—Mar. 31, 19978%21
575
9%23
577
Apr
. 1, 1997—Jun. 30, 1997
8%21
575
9%23
577
Jul. 1, 1997—Sep. 30, 19978%21
575
9%23
577
Oct. 1, 1997—Dec. 31, 19978%21
575
9%23
577
Jan
. 1, 1998—Mar. 31, 1998
8%21
575
9%23
577
Apr. 1, 1998—Jun. 30, 19987%19
573
8%21
575
Jul. 1, 1998—Sep. 30, 19987%19
57
3
8%21
57
5
Oc
t. 1, 1998—Dec. 31, 1998
7%19
573
8%21
575
TA
BLE OF INTEREST RATES
FR
OM JANUARY 1, 1999 — PRESENT
NO
NCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPG
Jan. 1, 1999—Mar. 31, 19997%19
573
Apr. 1, 1999—Jun. 30, 19998%21
57
5
Ju
l. 1, 1999—Sep. 30, 1999
8%21
575
Oct. 1, 1999—Dec. 31, 19998%21
575
December 27, 20119092011–52 I.R.B.

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 — PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPG
Jan. 1, 2000—Mar. 31, 20008%69623
Apr. 1, 2000—Jun. 30, 20009%71
625
Jul. 1, 2000—Sep. 30, 20009%71
625
Oct. 1, 2000—Dec. 31, 20009%71
625
Jan. 1, 2001—Mar. 31, 20019%23
577
Apr. 1, 2001—Jun. 30, 20018%21
575
Jul. 1, 2001—Sep. 30, 20017%19
573
Oct. 1, 2001—Dec. 31, 20017%19
573
Jan. 1, 2002—Mar. 31, 20026%17
571
Apr. 1, 2002—Jun. 30, 20026%17
571
Jul. 1, 2002—Sep. 30, 20026%17
571
Oct. 1, 2002—Dec. 31, 20026%17
571
Jan. 1, 2003—Mar. 31, 2003
5%15569
Apr. 1, 2003—Jun. 30, 2003
5%15569
Jul. 1, 2003—Sep. 30, 2003
5%15569
Oct. 1, 2003—Dec. 31, 20034%13
567
Jan. 1, 2004—Mar. 31, 20044%61
615
Apr. 1, 2004—Jun. 30, 2004
5%
63617
Jul. 1, 2004—Sep. 30, 20044%61
615
Oct. 1, 2004—Dec. 31, 2004
5%
63617
Jan. 1, 2005—Mar. 31, 20055%15569
Apr. 1, 2005—Jun. 30, 2005
6%17
571
Jul. 1, 2005—Sep. 30, 2005
6%17
571
Oct. 1, 2005—Dec. 31, 2005
7%19
573
Jan. 1, 2006—Mar. 31, 20067%19
573
Apr. 1, 2006—Jun. 30, 20067%19
573
Jul. 1, 2006—Sep. 30, 20068%21
575
Oct. 1, 2006—Dec. 31, 20068%21
575
Jan. 1, 2007—Mar. 31, 20078%21
575
Apr. 1, 2007—Jun. 30, 20078%21
575
Jul. 1, 2007—Sep. 30, 20078%21
575
Oct. 1, 2007—Dec. 31, 20078%21
575
Jan. 1, 2008—Mar. 31, 20087%67621
Apr. 1, 2008—Jun. 30, 20086%
65
619
Jul. 1, 2008—Sep. 30, 2008
5%
63617
Oct. 1, 2008—Dec. 31, 20086%
65
619
Jan. 1, 2009—Mar. 31, 2009
5%15569
Apr. 1, 2009—Jun. 30, 20094%13
567
Jul. 1, 2009—Sep. 30, 20094%13
567
Oct. 1, 2009—Dec. 31, 20094%13
567
Jan. 1, 2010—Mar. 31, 20104%13
567
Apr. 1, 2010—Jun. 30, 20104%13
567
Jul. 1, 2010—Sep. 30, 20104%13
567
Oct. 1, 2010—Dec. 31, 20104%13
567
Jan. 1, 2011—Mar. 31, 20113%11
565
Apr. 1, 2011—June 30, 20114%13
567
Jul. 1, 2011—Sep. 30, 20114%13
567
Oct. 1, 2011—Dec. 31, 20113%11
565
Jan. 1, 2012—Mar. 31, 20123%
59
613
2011–52 I.R.B.910December 27, 2011

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 — PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATE TABLEPGRATE TABLEPG
Jan. 1, 1999—Mar. 31, 19996%17
571
7%19
573
Apr. 1, 1999—Jun
. 30, 1999
7%19
573
8%21
575
Jul. 1, 1999—Sep. 30, 19997%19
573
8%21
575
Oct. 1, 1999—Dec. 31, 19997%19
573
8%21
575
Jan. 1, 2000—Ma
r. 31, 2000
7%676218%69623
Apr. 1, 2000—Jun. 30, 20008%696239%71
625
Jul. 1, 2000—Sep. 30, 20008%696239%71
625
Oct. 1, 2000—D
ec. 31, 2000
8%696239%71
625
Jan. 1, 2001—Mar. 31, 20018%21
575
9%23
577
Apr. 1, 2001—Jun. 30, 20017%19
573
8%21
575
Jul. 1, 2001—
Sep. 30, 2001
6%17
571
7%19
573
Oct. 1, 2001—Dec. 31, 20016%17
571
7%19
573
Jan. 1, 2002—Mar. 31, 2002
5%15569
6%17
571
Apr. 1, 2002
—Jun. 30, 2002
5%15569
6%17
571
Jul. 1, 2002—Sep. 30, 2002
5%15569
6%17
571
Oct. 1, 2002—Dec. 31, 2002
5%15569
6%17
571
Jan. 1, 200
3—Mar. 31, 2003
4%13
5675%15569
Apr. 1, 2003—Jun. 30, 20034%13
5675%15569
Jul. 1, 2003—Sep. 30, 20034%13
5675%15569
Oct. 1, 20
03—Dec. 31, 2003
3%11
565
4%13
567
Jan. 1, 2004—Mar. 31, 20043%
59
6134%61
615
Apr. 1, 2004—Jun. 30, 20044%61
6155%
63617
Jul. 1, 2
004—Sep. 30, 2004
3%
59
6134%61
615
Oct. 1, 2004—Dec. 31, 20044%61
6155%
63617
Jan. 1, 2
005—Mar. 31, 2005
4%13
5675%15569
Apr. 1, 2005—Jun. 30, 20055%15569
6%17
571
Jul. 1, 2005—Sep. 30, 20055%15569
6%17
571
Oct. 1,
2005—Dec. 31, 2005
6%17
571
7%19
573
Jan. 1,
2006—Mar. 31, 2006
6%17
571
7%19
573
Apr. 1, 2006—Jun. 30, 20066%17
571
7%19
573
Jul. 1, 2006—Sep. 30, 20067%19
573
8%21
575
Oct. 1
, 2006—Dec. 31, 2006
7%19
573
8%21
575
Jan. 1, 2007—Mar. 31, 20077%19
573
8%21
575
Apr. 1, 2007—Jun. 30, 20077%19
573
8%21
575
Jul.
1, 2007—Sep. 30, 2007
7%19
573
8%21
575
Oct. 1, 2007—Dec. 31, 20077%19
573
8%21
575
Jan. 1, 2008—Mar. 31, 20086%
65
6197%67621
Apr
. 1, 2008—Jun. 30, 2008
5%
636176%
65
619
Jul. 1, 2008—Sep. 30, 20084%61
6155%
63617
Oct. 1, 2008—Dec. 31, 2008
5%
636176%
65
619
Jan
. 1, 2009—Mar. 31, 2009
4%13
5675%15569
Apr. 1, 2009—Jun. 30, 20093%11
565
4%13
567
Jul. 1, 2009—Sep. 30, 20093%11
56
5
4%13
56
7
Oc
t. 1, 2009—Dec. 31, 2009
3%11
565
4%13
567
Jan. 1, 2010—Mar. 31, 20103%11
565
4%13
567
Apr. 1, 2010—Jun. 30, 20103%11
5
65
4%13
5
67
J
ul. 1, 2010—Sep. 30, 2010
3
%
1
1
565
4
%
1
3
567
Oct. 1, 2010—Dec. 31, 20103%11
565
4%13
567
Jan. 1, 2011—Mar. 31, 20112%9
563
3%11
565
Apr. 1, 2011—June 30, 20113%11
565
4%13
567
Jul. 1, 2011—Sep. 30, 20113%11
565
4%13
567
Oct. 1, 2011—Dec. 31, 20112%9
563
3%11
565
Jan. 1, 2012—Mar. 31, 20122%
57
6113%
59
613
December 27, 20119112011–52 I.R.B.

TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 — PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1991—Mar. 31, 199113%31
585
Apr. 1, 1991—Jun. 30, 199112%29
583
Jul. 1, 1991—Sep. 30, 199112%29
583
Oct. 1, 1991—Dec. 31, 199112%29
583
Jan. 1, 1992—Mar. 31, 199211%
75
629
Apr. 1, 1992—Jun. 30, 199210%73627
Jul. 1, 1992—Sep. 30, 199210%73627
Oct. 1, 1992—Dec. 31, 19929%71
625
Jan. 1, 1993—Mar. 31, 19939%23
577
Apr. 1, 1993—Jun. 30, 19939%23
577
Jul. 1, 1993—Sep. 30, 19939%23
577
Oct. 1, 1993—Dec. 31, 19939%23
577
Jan. 1, 1994—Mar. 31, 19949%23
577
Apr. 1, 1994—Jun. 30, 19949%23
577
Jul. 1, 1994—Sep. 30, 199410%
25579
Oct. 1, 1994—Dec. 31, 199411%27
581
Jan. 1, 1995—Mar. 31, 1995
11%27
581
Apr. 1, 1995—Jun. 30, 1995
12%29
583
Jul. 1, 1995—Sep. 30, 1995
11%27
581
Oct. 1, 1995—Dec. 31, 1995
11%27
581
Jan. 1, 1996—Mar. 31, 199611%
75
629
Apr. 1, 1996—Jun. 30, 199610%73627
Jul. 1, 1996—Sep. 30, 199611%
75
629
Oct. 1, 1996—Dec. 31, 199611%
75
629
Jan. 1, 1997—Mar. 31, 199711%27
581
Apr. 1, 1997—Jun. 30, 199711%27
581
Jul. 1, 1997—Sep. 30, 199711%27
581
Oct. 1, 1997—Dec. 31, 199711%27
581
Jan. 1, 1998—Mar. 31, 199811%27
581
Apr. 1, 1998—Jun. 30, 199810%
25579
Jul. 1, 1998—Sep. 30, 199810%
25579
Oct. 1, 1998—Dec. 31, 199810%
25579
Jan. 1, 1999—Mar. 31, 19999%23
577
Apr. 1, 1999—Jun. 30, 199910%
25579
Jul. 1, 1999—Sep. 30, 199910%
25579
Oct. 1, 1999—Dec. 31, 199910%
25579
Jan. 1, 2000—Mar. 31, 200010%73627
Apr. 1, 2000—Jun. 30, 200011%
75
629
Jul. 1, 2000—Sep. 30, 200011%
75
629
Oct. 1, 2000—Dec. 31, 200011%
75
629
Jan. 1, 2001—Mar. 31, 200111%27
581
Apr. 1, 2001—Jun. 30, 200110%
25579
Jul. 1, 2001—Sep. 30, 20019%23
577
Oct. 1, 2001—Dec. 31, 20019%23
577
Jan. 1, 2002—Mar. 31, 20028%21
575
Apr. 1, 2002—Jun. 30, 20028%21
575
Jul. 1, 2002—Sep. 30, 20028%21
575
Oct. 1, 2002—Dec. 30, 20028%21
575
Jan. 1, 2003—Mar. 31, 20037%19
573
Apr. 1, 2003—Jun. 30, 20037%19
573
Jul. 1, 2003—Sep. 30, 20037%19
573
Oct. 1, 2003—Dec. 31, 20036%17
571
Jan. 1, 2004—Mar. 31, 20046%
65
619
Apr. 1, 2004—Jun. 30, 20047%67621
Jul. 1, 2004—Sep. 30, 20046%
65
619
Oct. 1, 2004—Dec. 31, 20047%67621
2011–52 I.R.B.912December 27, 2011

TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 — PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 2005—Mar. 31, 2005
7%19
573
Apr. 1, 2005—Jun. 30, 2005
8%21
575
Jul. 1, 2005—Sep. 30, 2005
8%21
575
Oct. 1, 2005—Dec. 31, 2005
9%23
577
Jan. 1, 2006—Mar. 31, 20069%23
577
Apr. 1, 2006—Jun. 30, 20069%23
577
Jul. 1, 2006—Sep. 30, 200610%
25579
Oct. 1, 2006—Dec. 31, 200610%
25579
Jan. 1, 2007—Mar. 31, 200710%
25579
Apr. 1, 2007—Jun. 30, 200710%
25579
Jul. 1, 2007—Sep. 30, 200710%
25579
Oct. 1, 2007—Dec. 31, 200710%
25579
Jan. 1, 2008—Mar. 31, 20089%71
625
Apr. 1, 2008—Jun. 30, 20088%69623
Jul. 1, 2008—Sep. 30, 20087%67621
Oct. 1, 2008—Dec. 31, 20088%69623
Jan. 1, 2009—Mar. 31, 20097%19
573
Apr. 1, 2009—Jun. 30, 20096%17
571
Jul. 1, 2009—Sep. 30, 20096%17
571
Oct. 1, 2009—Dec. 31, 20096%17
571
Jan. 1, 2010—Mar. 31, 20106%17
571
Apr. 1, 2010—Jun. 30, 20106%17
571
Jul. 1, 2010—Sep. 30, 20106%17
571
Oct. 1, 2010—Dec. 31, 20106%17
571
Jan. 1, 2011—Mar. 31, 2011
5%15569
Apr. 1, 2011—Jun. 30, 20116%17
571
Jul. 1, 2011—Sep. 30, 20116%17
571
Oct. 1, 2011—Dec. 31, 2011
5%15569
Jan. 1, 2012—Mar. 31, 2012
5%
63617
TABLE OF INTEREST RATES FOR CORPORATE
OVER
PAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 — PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1995—Mar. 31, 19956.5%
18
572
Apr. 1, 1995—Jun. 30, 19957.5%
20
574
Jul. 1, 1995—Sep. 30, 19956.5%
18
572
Oct. 1, 1995—Dec. 31, 19956.5%
18
572
Jan. 1, 1996—Mar. 31, 1996
6.5%
66620
Apr. 1, 1996—Jun. 30, 1996
5.5%
64618
Jul. 1, 1996—Sep. 30, 1996
6.5%
66620
Oct. 1, 1996—Dec. 31, 1996
6.5%
66620
Jan. 1, 1997—Mar. 31, 1997
6.5%
18
572
Apr. 1, 1997—Jun. 30, 1997
6.5%
18
572
Jul. 1, 1997—Sep. 30, 1997
6.5%
18
572
Oct. 1, 1997—Dec. 31, 1997
6.5%
18
572
Jan. 1, 1998—Mar. 31, 1998
6.5%
18
572
Apr. 1, 1998—Jun. 30, 1998
5.5%
16
570
Jul. 1, 1998—Sep. 30, 1998
5.5%
16
570
Oct. 1, 1998—Dec. 31, 1998
5.5%
16
570
Jan. 1, 1999—Mar. 31, 1999
4.5%
14
568
December 27, 20119132011–52 I.R.B.

TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS E
XCEEDING $10,000
FROM JANUARY 1, 1995 — PRESENT
1995–1 C.B.
RATETABLEPG
Apr. 1, 1999—Jun. 30, 1999
5.5%
16
570
Jul. 1, 1999—Sep. 30, 1999
5.5%
16
570
Oct. 1, 1999—Dec. 31, 1999
5.5%
16
570
Jan. 1, 2000—Mar. 31, 2000
5.5%
64618
Apr. 1, 2000—Jun. 30, 2000
6.5%
66620
Jul. 1, 2000—Sep. 30, 2000
6.5%
66620
Oct. 1, 2000—Dec. 31, 2000
6.5%
66620
Jan. 1, 2001—Mar. 31, 2001
6.5%
18
572
Apr. 1, 2001—Jun. 30, 2001
5.5%
16
570
Jul. 1, 2001—Sep. 30, 2001
4.5%
14
568
Oct. 1, 2001—Dec. 31, 2001
4.5%
14
568
Jan. 1, 2002—Mar. 31, 2002
3.5%
12
566
Apr. 1, 2002—Jun. 30, 2002
3.5%
12
566
Jul. 1, 2002—Sep. 30, 2002
3.5%
12
566
Oct. 1, 2002—Dec. 31, 2002
3.5%
12
566
Jan. 1, 2003—Mar. 31, 2003
2.5%
10
564
Apr. 1, 2003—Jun. 30, 2003
2.5%
10
564
Jul. 1, 2003—Sep. 30, 2003
2.5%
10
564
Oct. 1, 2003—Dec. 31, 2003
1.5%
8
562
Jan. 1, 2004—Mar. 31, 2004
1.5%56
610
Apr. 1, 2004—Jun. 30, 2004
2.5%58
612
Jul. 1, 2004—Sep. 30, 2004
1.5%56
610
Oct. 1, 2004—Dec. 31, 2004
2.5%58
612
Jan. 1, 2005—Mar. 31, 20052.5%
10
564
Apr. 1, 2005—Jun. 30, 20053.5%
12
566
Jul. 1, 2005—Sep. 30, 20053.5%
12
566
Oct. 1, 2005—Dec. 31, 20054.5%
14
568
Jan. 1, 2006—Mar. 31, 2006
4.5%
14
568
Apr. 1, 2006—Jun. 30, 2006
4.5%
14
568
Jul. 1, 2006—Sep. 30, 2006
5.5%
16
570
Oct. 1, 2006—Dec. 31, 2006
5.5%
16
570
Jan. 1, 2007—Mar. 31, 2007
5.5%
16
570
Apr. 1, 2007—Jun. 30, 2007
5.5%
16
570
Jul. 1, 2007—Sep. 30, 2007
5.5%
16
570
Oct. 1, 2007—Dec. 31, 2007
5.5%
16
570
Jan. 1, 2008—Mar. 31, 2008
4.5%
62616
Apr. 1, 2008—Jun. 30, 2008
3.5%
60614
Jul. 1, 2008—Sep. 30, 2008
2.5%58
612
Oct. 1, 2008—Dec. 31, 2008
3.5%
60614
Jan. 1, 2009—Mar. 31, 2009
2.5%
10
564
Apr. 1, 2009—Jun. 30, 2009
1.5%
8
562
Jul. 1, 2009—Sep. 30, 2009
1.5%
8
562
Oct. 1, 2009—Dec. 31, 2009
1.5%
8
562
Jan. 1, 2010—Mar. 31, 2010
1.5%
8
562
Apr. 1, 2010—Jun. 30, 2010
1.5%
8
562
Jul. 1, 2010—Sep. 30, 2010
1.5%
8
562
Oct. 1, 2010—Dec. 31, 2010
1.5%
8
562
Jan. 1, 2011—Mar. 31, 2011
0.5%*
Apr. 1, 2011—June 30, 2011
1.5%
8
562
Jul. 1, 2011—Sep. 30, 2011
1.5%
8
562
Oct. 1, 2011—Dec. 31, 2011
0.5%*
Jan. 1, 2012—Mar. 31, 2012
0.5%*
2011–52 I.R.B.914December 27, 2011

Part III. Administrative, Procedural, and Miscellaneous
Sample Plan Amendment for
Section 436
Notice 2011–96
I. Purpose
This notice provides a sample plan
amendment that plan sponsors may adopt
to satisfy § 436 of the Internal Revenue
Code regarding limitations on the accrual
and payment of benefits under certain
underfunded single employer defined ben-
efit plans. This notice also extends both
thedeadlinetoamendaplantosatisfy
§ 436 and the period during which such an
amendment is eligible for relief from the
anti-cutback requirements of § 411(d)(6).
II. Background
A. Section 436
Section 412 provides minimum fund-
ing requirements that generally apply to
pension plans qualified under § 401(a)
or 403(a), other than governmental plans
within the meaning of § 414(d), church
plans within the meaning of § 414(e) with
respect to which the election provided
by § 410(d) has not been made, and cer-
tain insurance contract plans described in
§ 412(e)(3). Section 430, which was added
by the Pension Protection Act of 2006
(PPA ’06), Pub. L. 109–280, specifies the
minimum funding requirements that apply
to single employer defined benefit pension
plans (including multiple employer plans)
pursuant to § 412. Section 401(a)(29)
requires single employer defined benefit
plans (including multiple employer plans)
that are subject to the minimum funding
requirements of § 412 to meet the require-
ments of § 436.
Section 436, which was also added by
PPA ’06, sets forth a series of limitations
on the accrual and payment of benefits
under an underfunded plan. In general,
when a plan’s adjusted funding target at-
tainment percentage (as defined in § 436(j)
(AFTAP)) for the plan year is less than
60 percent, § 436(d)(1) prohibits the pay-
ment of prohibited payments (as defined in
§ 436(d)(5)), including single sum distri-
butions, and § 436(e)(1) requires benefit
accruals under the plan to cease. Section
436(b)(1) prohibits the payment of an un-
predictable contingent event benefit if the
plan’s AFTAP for the plan year is less than
60 percent or would be less than 60 per-
cent taking into account the occurrence of
the event.
When a plan’s AFTAP for the plan year
is less than 80 percent, but not less than
60 percent, § 436(d)(3) generally limits
the portion of a benefit that may be paid
in a single sum or other prohibited pay-
ment. Section 436(c)(1) generally pro-
hibits a plan amendment from taking effect
if the amendment increases the liabilities
of the plan by increasing benefits and the
plan’s AFTAP for the plan year is less than
80 percent or would be less than 80 percent
taking into account the amendment. Sec-
tion 436(d)(2) generally prohibits the pay-
ment of prohibited payments from a plan
while the plan’s sponsor is in bankruptcy
unless the plan’s AFTAP is certified to be
at least 100 percent.
The limitations under § 436 (other than
the limitations on prohibited payments un-
der § 436(d)) do not apply to a plan for the
first 5 plan years of the plan, taking into
account any predecessor plan.
The requirement to apply a limitation
under § 436(b), (c), or (e) to a plan ceases
if the plan sponsor makes a contribution, in
the amount specified in the relevant sub-
section, that is not counted toward satis-
faction of the minimum contribution re-
quirement under § 430. Section 436(f) sets
forth rules relating to those contributions
and other methods that a plan sponsor may
use to avoid the limitations under § 436.
Sections 436(h)(1) and 436(h)(3) set
forth certain presumptions regarding a
plan’s AFTAP for a plan year that apply
before the plan’s enrolled actuary issues a
certification of the plan’s AFTAP for the
plan year. Section 436(h)(2) sets forth a
presumption regarding a plan’s AFTAP
for a plan year that applies if the plan’s
enrolled actuary issues a certification of
the plan’s AFTAP for the plan year on or
after the first day of the 10
th
month of the
plan year. For any period during which
a presumption under § 436(h) applies to
a plan, the limitations under § 436 are
applied to the plan as if the AFTAP for
the plan year were the presumed AFTAP
under § 436(h).
Section 101(c)(2)(F) of the Worker, Re-
tiree, and Employer Recovery Act of 2008
(WRERA ’08), Pub. L. 110–458, added
§ 436(k), which givesthe Secretary author-
ity to issue special rules for the application
of § 436 in the case of a plan that uses a
valuation date other than the first day of
the plan year.
Section 203 of WRERA ’08 provides
that, for the first plan year beginning dur-
ing the period beginning on October 1,
2008, and ending on September 30, 2009,
the limitation on benefit accruals under
§ 436(e) is applied using the plan’s AFTAP
for the preceding plan year if that year’s
AFTAP is greater than the AFTAP for the
plan year.
Section 203(a)(2) of the Preservation
of Access to Care for Medicare Benefi-
ciaries and Pension Relief Act of 2010
(PRA 2010), Pub. L. 111–192, amended
§ 436(j) to provide that, for purposes of
(i) the limitation on benefit accruals under
§ 436(e) and (ii) the application of the
limitations on prohibited payments under
§ 436(d) to payments under a social se-
curity leveling option, the AFTAP for a
plan year beginning on or after October
1, 2008, and before October 1, 2010, is
the greater of the AFTAP for that plan
year, determined without regard to section
203(a)(2) of PRA 2010, or the AFTAP
for the plan year beginning after October
1, 2007, and before October 1, 2008, as
determined under rules prescribed by the
Secretary. In the case of a plan with a val-
uation date other than the first day of the
plan year, the amendment made by section
203(a)(2) of PRA 2010 applies to plan
years beginning after December 31, 2007,
and before January 1, 2010, and the AF-
TAP for any such plan year is the greater
of the AFTAP for that plan year, deter-
mined without regard to section 203(a)(2)
of PRA 2010, or the AFTAP based
on the last plan year beginning before
November 1, 2007, determined under rules
prescribed by the Secretary. For purposes
of § 436(j) as amended by PRA 2010, a
social security leveling option is a form
of benefit distribution that accelerates
payments before, and reduces payments
after, a participant starts to receive social
security benefits in order to provide
similar aggregate benefits both before and
December 27, 20119152011–52 I.R.B.

after social security benefits begin. The
payment of a social security supplement,
as defined in § 1.411(a)–7(c)(4)(ii) of the
Income Tax Regulations, does not cause
a form of distribution of a participant’s
accrued benefit to be a social security
leveling option. Section 203(b) of PRA
2010 coordinates with WRERA ’08
by providing that, for purposes of the
limitation on accruals under § 436(e), the
AFTAP for any plan year to which the
amendments made by section 203 of PRA
2010 apply is determined under section
203 of WRERA ’08 if it results in a higher
percentage than the AFTAP under § 436(j)
as amended by PRA 2010.
Section 436 is generally effective
for plan years that begin on or af-
ter January 1, 2008. In the case of
a collectively bargained plan that is
maintained pursuant to one or more
collective bargaining agreements between
employee representatives and one or
more employers ratified before January 1,
2008, § 436 does not apply to plan
years beginning before the earlier of
January 1, 2010, or the later of the date
on which the last of such collective
bargaining agreements relating to the plan
terminates (determined without regard
to any extension thereof agreed to after
August 17, 2006), or the first day of the
first plan year to which § 436 would
otherwise apply. Under sections 104
through 106 of PPA ’06, later effective
dates for § 436 also apply to eligible
cooperative plans, within the meaning of
section 104(c) of PPA ’06, that were in
existence on July 26, 2005, and certain
other plans.
Section 202(b) of PRA 2010 amended
section 104 of PPA ’06 to provide that, in
the case of an eligible charity plan (within
the meaning of section 104(d) of PPA ’06,
as amended) that was in existence on
July 26, 2005, § 436 is not effective in
plan years beginning before the earlier of
January 1, 2017, or the first plan year for
which the plan ceases to be an eligible
charity plan. The amendment made by
section 202(b) of PRA 2010 applies to
plan years beginning after December 31,
2007. However, under section 202(c)(2)
of PRA 2010, a plan sponsor may instead
elect to apply the amendment made by
section 202(b) of PRA 2010 to plan years
beginning after December 31, 2008. If
the plan sponsor makes such an election,
§ 436 applies to the eligible charity plan
for a plan year beginning after December
31, 2007, and before January 1, 2009,
but does not apply to the plan for plan
years beginning after December 31, 2008,
and before the earlier of January 1, 2017,
or the first plan year for which the plan
ceases to be an eligible charity plan. Such
an election must be made at such time and
in such form and manner as prescribed by
the Secretary and may be revoked only
with the consent of the Secretary.
Section 101(j) of the Employee Retire-
ment Income Security Act of 1974, Pub.
L. 93–406, as amended (ERISA), requires
that written notice be provided to partic-
ipants and beneficiaries when a plan be-
comes subject to the limitations of para-
graph (1), (3), or (4) of section 206(g) of
ERISA (which parallel the provisions of
§ 436(b), (d), and (e), respectively). Sec-
tion 101(j) of ERISA also authorizes the
Secretary of the Treasury, in consultation
with the Secretary of Labor, to prescribe
rules applicable to notices required under
this section of ERISA.
Proposed regulations under §§ 430(f)
and 436 were published in the Federal
Register on August 31, 2007, 72 FR
50544. Additional proposed regulations
under § 430(d), (g), (h)(2), and (i) were
published in the Federal Register on De-
cember 31, 2007, 72 FR 74215. Notice
2008–21, 2008–1 C.B. 431, provides
that when the proposed regulations under
§§ 430 and 436 are finalized, the final
regulations will not apply to plan years
beginning before January 1, 2009. Notice
2008–21 further provides that, for plan
years beginning during 2008, taxpayers
must follow applicable statutory provi-
sions and can rely on the proposed regula-
tions for compliance with those statutory
provisions. Finally, Notice 2008–21 pro-
vides transition guidance regarding the
application of the statutory provisions of
§§ 430 and 436 for plan years beginning
during 2008, including transition relief
for small plans with end-of-year valuation
dates, and states that the Service will not
challenge a reasonable interpretation of an
applicable statutory provision under § 430
or § 436 for plan years beginning during
2008. Notice 2008–73, 2008–2 C.B. 717,
expands the scope of the transition relief
for small plans with end-of-year valuation
dates that is provided in Notice 2008–21.
Final regulations under §§ 430(d), (f),
(g), (h)(2), and (i) and 436 were published
in the Federal Register on October 15,
2009, 74 FR 53004. For plan years be-
ginning before January 1, 2010, plans are
permitted to rely on either the final reg-
ulations or the proposed regulations for
purposes of satisfying the requirements of
§§ 430 and 436. The final regulations do
not include rules interpreting the amend-
ments with respect to § 436 made by
sections 101(c)(2) and 203 of WRERA ’08
or the amendments with respect to § 436
made by PRA 2010. The Treasury Depart-
ment and the Service anticipate issuing
guidance regarding these amendments in
the future.
B. Sections 401(b) and 411(d)(6)
Section 401(b) provides a period dur-
ing which a plan may be amended retroac-
tively to comply with the Code’s qualifi-
cation requirements. Section 1.401(b)–1
and Rev. Proc. 2007–44, 2007–2 C.B.
54, describe the disqualifying provisions
that may be amended retroactively and the
remedial amendment period during which
retroactive amendments may be adopted.
The regulations also grant the Commis-
sioner the discretion to extend the remedial
amendment period.
Section 5.05 of Rev. Proc. 2007–44
provides that when there are statutory or
regulatory changes to the plan qualifica-
tion requirements that will impact provi-
sions of the written plan document, the
adoption of an “interim amendment” will
generally be required by the later of the end
of the plan year in which the change is first
effective or the due date of the employer’s
tax return for the tax year that includes the
date the change is first effective. An in-
terim amendment is an amendment with
respect to a plan provision that is a disqual-
ifying provision because the provision (1)
causes the plan to fail to satisfy the qualifi-
cation requirements of the Code by reason
of a change in those requirements, or (2) is
integral to a changed qualification require-
ment, but only if the provision is also inte-
gral to a plan provision that is a disquali-
fying provision under (1).
The filing of a determination letter
application for an individually designed
plan generally requires the plan to be
restated to take into account changes
in qualification requirements and guid-
2011–52 I.R.B.916December 27, 2011

ance that are listed in the Cumulative
List of Changes in the Plan Qualification
Requirements in effect at the time the
application is filed. (See sections 4 and
12.03 of Rev. Proc. 2007–44.) Thus,
as noted in section 12.03 of Rev. Proc.
2007–44, a determination letter filing
for an individually designed plan may
accelerate to an earlier date one or more
of the interim amendment deadlines that
wouldotherwiseapplytoaplan.
Section 411(d)(6) provides generally
that a plan will not satisfy § 401(a) if an
amendment to the plan decreases a partic-
ipant’s accrued benefit. For this purpose,
a plan amendment that has the effect of
eliminating or reducing an early retire-
ment benefit or a retirement-type subsidy
or eliminating an optional form of bene-
fit with respect to benefits attributable to
service before the amendment is treated as
reducing accrued benefits. Section 401(b)
does not relieve a plan of the requirement
to satisfy § 411(d)(6) with respect to any
amendment.
Section 1.411(d)–4, A–2(b)(2)(i), pro-
vides that a plan may be amended to elimi-
nate or reduce a § 411(d)(6) protected ben-
efit, within the meaning of § 1.411(d)–4,
A–1, if the following requirements are
met: the amendment constitutes timely
compliance with a change in law affecting
plan qualification; there is an exercise of
§ 7805(b) relief by the Commissioner; and
the elimination or reduction is made only
to the extent necessary to enable the plan
to continue to satisfy the requirements for
qualified plans.
C. Notice 2010–77
Notice 2010–77, 2010–51 I.R.B. 851,
extends the deadline for adopting an in-
terim amendment with respect to § 436 to
the last day of the first plan year that begins
on or after January 1, 2011, provided that
the amendment is effective as of the effec-
tive date of § 436 with respect to the plan
and the plan is operated in accordance with
the amendment as of the effective date of
the amendment.
Notice 2010–77 also provides that a
plan amendment that eliminates or reduces
a § 411(d)(6) protected benefit within the
meaning of § 1.411(d)–4, A–1, will not
cause a plan to fail to meet the anti-cutback
requirements of § 411(d)(6) if the amend-
ment is adopted by the last day of the first
plan year that begins on or after January 1,
2011, and the elimination or reduction is
made only to the extent necessary to enable
the plan to meet the requirements of § 436.
III. Extension of Amendment Deadline
and Associated Relief Under § 411(d)(6)
The deadline for adopting an interim
amendment with respect to § 436 is ex-
tended to the latest of:
(1) the last day of the first plan year that
begins on or after January 1, 2012,
(2) the last day of the plan year for
which § 436 is first effective for the plan,
or
(3) the due date (including extensions)
of the employer’s tax return for the tax
year (determined in accordance with sec-
tion 5.06(2) of Rev. Proc. 2007–44, in the
case of a tax-exempt employer) that con-
tains the first day of the plan year for which
§ 436 is first effective for the plan.
As noted in section II.B. of this notice,
the filing of a determination letter applica-
tion for an individually designed plan may
accelerate one or more interim amendment
deadlines that would otherwise apply to
the plan. In the case of an application for a
determination letter for an individually de-
signed plan that is filed on or after Febru-
ary 1, 2012 (or, in the case of a plan de-
scribed in section 104 or 105 of PPA ’06,
as amended, the first day of the plan year
for which § 436 is first effective for the
plan, if later), the restated plan that is sub-
mitted with the application must incorpo-
rate an interim amendment with respect to
§ 436 and, therefore, the filing of the appli-
cation before the interim amendment dead-
line that would otherwise apply to the plan
under this section III will accelerate the in-
terim amendment deadline for § 436.
The extension under this section III is
conditioned on the amendment being ef-
fective as of the effective date of § 436
with respect to the plan and operation of
the plan in accordance with the amend-
ment from and after the effective date of
the amendment.
Pursuant to § 7805(b) and § 1.411(d)–4,
A–2(b)(2)(i), a plan amendment adopted
with respect to § 436 that eliminates or
reduces a § 411(d)(6) protected benefit
within the meaning of § 1.411(d)–4, A–1,
does not cause a plan to fail to meet the
anti-cutback requirements of § 411(d)(6)
if the amendment is adopted by the dead-
linedescribedinthissectionIIIandthe
elimination or reduction is made only to
the extent necessary to enable the plan
to meet the requirements of § 436. To
the extent that the adoption of the sample
amendment in the appendix to this notice
by the deadline described in this section
III causes the elimination or reduction of
a § 411(d)(6) protected benefit under a
plan, the elimination or reduction is made
only to the extent necessary to enable the
plan to meet the requirements of § 436 and
therefore does not cause the plan to fail
to meet the anti-cutback requirements of
§411(d)(6).
IV. Sample Amendment
The sample amendment included in
the appendix to this notice satisfies the
requirements of § 436, as amended by
WRERA ’08 and PRA 2010, and the
requirements of the final regulations
under § 436. Thus, if a plan is amended
by adoption of the sample amendment,
the terms of the plan will satisfy the
requirements of § 436 and the regulations
thereunder. The sample amendment may
be adopted by sponsors of individually
designed plans and by sponsors of
pre-approved plans (that is, master and
prototype (M&P) and volume submitter
plans) on behalf of the pre-approved plans’
adopting employers.
The sample amendment has three parts.
The first part contains provisions that are
applicable to all plans. This part includes
the limitations on benefits and accruals un-
der § 436(b) through (e) that apply when
(i) the plan’s AFTAP for the plan year is
less than 80 percent (or, in the case of the
limitation on certain plan amendments un-
der § 436(c), would be less than 80 per-
cent taking into account the amendment)
but not less than 60 percent; (ii) the plan’s
AFTAP for the plan year is less than 60
percent (or, in the case of the limitation
on unpredictable contingent event benefits
under § 436(b), would be less than 60 per-
cent taking into account the occurrence of
the event); or (iii) the plan sponsor is in
bankruptcy and the plan’s enrolled actu-
ary has not certified the plan’s AFTAP for
the plan year to be at least 100 percent.
The first part also includes provisions re-
garding: resumption of accruals and pay-
ments and the treatment of amendments
that were not allowed to take effect on their
December 27, 20119172011–52 I.R.B.

effective dates after a relevant limitation
ceases to apply; presumptions regarding
the plan’s AFTAP that apply before and af-
ter the plan’s enrolled actuary issues a cer-
tification of the plan’s AFTAP for the plan
year; and special rules that apply within
the first 5 plan years of a new plan or to a
terminating plan or to certain frozen plans.
This part also references the requirement
in section 101(j) of ERISA to provide par-
ticipants and beneficiaries written notice
when a plan becomes subject to § 436 lim-
itations as well as the rules in § 436(f) and
§ 1.436–1(f) regarding employer contribu-
tions and other methods to avoid or termi-
nate the application of the § 436 limitations
to a plan.
The second part of the sample amend-
ment contains two alternative provisions,
one of which must be adopted with the
first part of the sample amendment in the
case of a multiple employer plan. Which
of the two provisions must be adopted de-
pends on whether the plan is a multiple
employer plan described in § 413(c)(4)(A)
or a multiple employer plan described in
§ 413(c)(4)(B).
The third part of the sample amendment
consists of four optional provisions that
may be used to modify the first part of the
sample amendment. The first two optional
provisions allow a participant or benefi-
ciary who is prohibited by § 436(d)(1)
or § 436(d)(3), respectively, from electing
certain accelerated distribution options to
make a new election of a previously pro-
hibited optional form of benefit distribu-
tion after the relevant limitation ceases to
apply to the plan. The third optional pro-
vision expands the choices of timing and
form of distribution available to partici-
pants and beneficiaries under a plan dur-
ing a period when accelerated distribution
options are limited by § 436(d)(3). The
fourth optional provision allows the auto-
matic restoration of benefit accruals that
were not permitted to accrue as a result of
the application to the plan of § 436(e), pro-
vided that certain conditions are satisfied.
A plan sponsor may choose to incorporate
any or all of these optional provisions by
adding them to the appropriate section of
the first part of the sample amendment.
V. Reliance
A plan sponsor that adopts the sam-
ple amendment (or an adopting employer
on whose behalf the sample amendment
is adopted by the sponsor of a pre-ap-
proved plan) has reliance that the form
of the amended plan satisfies the require-
ments of § 436 and that the amendment
does not cause the plan to fail to meet the
anti-cutback requirements of § 411(d)(6),
provided that the sample amendment is
adopted by the deadline described in sec-
tion III of this notice, the terms of the sam-
ple amendment are notmodified, except as
permitted or required below, and the plan
is operated in accordance with the amend-
ment from and after the effective date of
the amendment. Adoption of the sample
amendment will not cause a pre-approved
planadoptedbyanemployertobetreated
as individually designed or to fail to be
identical to the approved M&P or volume
submitter specimen plan.
A plan sponsor’s reliance on the sam-
ple amendment is not adversely affected
by changes to the sample amendment that
are made to conform to a plan’s termi-
nology or organization, provided that the
changes do not materially modify the sam-
ple amendment by altering the meaning of
any provision of the amendment. The sam-
ple amendment may be modified without
adversely affecting reliance to specify ef-
fective dates for any of the optional provi-
sions that are later than the general effec-
tive date of the sample amendment, pro-
vided that the plan’s operations are consis-
tent with the modified effective date. In the
case of a pre-approved plan, the optional
provisions of the sample amendment may
be incorporated in an amendment to an
adoption agreement so that each employer
adopting the pre-approved plan may elect
whether to include the optional provisions
in its plan and may specify when such pro-
visions are effective.
The sample amendment is effective for
plan years beginning after December 31,
2007. However, adoption of the sample
amendment does not alter a plan spon-
sor’s ability to rely on the proposed reg-
ulations for plan years beginning prior to
January 1, 2010, or on Notices 2008–21
and 2008–73, with respect to the opera-
tion of a plan. Therefore, if a plan’s opera-
tion in plan years beginning after Decem-
ber 31, 2007, and before January 1, 2010,
was not consistent with the terms of the
sample amendment but satisfies the rules
in either the proposed regulations or the fi-
nal regulations under § 436, or another rea-
sonable interpretation of § 436, the effec-
tive date (section 9) of the sample amend-
ment should be changed to plan years be-
ginning after December 31, 2009, and the
requirements of § 436 may be incorporated
by reference in the terms of the plan for the
earlier plan years. This change will not af-
fect the plan sponsor’s ability to rely on the
sample amendment.
Plan sponsors of eligible charity plans
and other plans affected by the amend-
ments to § 436 and PPA ’06 that were made
by PRA 2010 may have operated their
plans in a manner that would satisfy § 436
as in effect prior to the enactment of PRA
2010, but that does not satisfy § 401(a)
when the amendments made by PRA 2010
are taken into account. The Treasury De-
partment and the Service anticipate issuing
guidance that will allow these plan spon-
sors to correct their plans to take into ac-
count the PRA 2010 amendments. These
sponsors are not precluded from adopting
or relying on the sample amendment for
periods during which § 436 applies to their
plans.
In the case of certain collectively
bargained plans and plans described in
sections 104 through 106 of PPA ’06, as
amended, the plan sponsor may rely on the
sample amendment provided that the ef-
fective date of the amendment is changed
to the actual effective date of § 436 with
respect to the plan. Thus, for example,
in the case of an eligible charity plan in
existence on July 26, 2005, the effective
date of the amendment should be changed
to the earlier of the first plan year begin-
ning on or after January 1, 2017, or the
first plan year for which the plan ceases to
be an eligible charity plan. Alternatively,
the effective date of the sample amend-
ment may be changed to provide that the
amendment applies to the plan for a plan
year beginning after December 31, 2007,
and before January 1, 2009, but does not
apply to the plan for plan years beginning
after December 31, 2008, and before the
earlier of January 1, 2017, or the first plan
year for which the plan ceases to be an
eligible charity plan.
Example
X, a tax-exempt employer, sponsors an eligible
charity plan within the meaning of section 104(d)
of PPA ’06, as amended, that was in existence on
July 26, 2005. The plan year is the calendar year.
Pursuant to section 202(b) of PRA 2010, § 436
is not effective with respect toX’s plan until the
earlier of the first plan year beginning on or after
2011–52 I.R.B.918December 27, 2011

January 1, 2017, or the first plan year for which the
plan ceases to be an eligible charity plan. Section
202(c) of PRA 2010, however, allowsXto elect
toapplysection202(b)ofPRA2010toplanyears
beginning after December 31, 2008, in which case
§ 436 would be effective with respect toX’s plan for
2008 but not for any subsequent year until the earlier
of the first plan year beginning on or after January 1,
2017, or the first plan year for which the plan ceases
to be an eligible charity plan.
Assume thatXelects to apply section 202(b) of
PRA 2010 to plan years beginning after December 31,
2008, thereby making § 436 effective with respect to
the plan for 2008, and that the plan continues to be an
eligible charity plan. Because § 436 is first effective
with respect toX’s plan in 2008,Xmust adopt an in-
terim amendment to satisfy § 436 by December 31,
2012. IfXamends its plan by this deadline by adopt-
ing the sample amendment in this notice,Xwill have
reliance that the form of its amended plan satisfies the
requirements of § 436 and that the amendment does
not cause the plan to fail to meet the anti-cutback re-
quirements of § 411(d)(6), provided that: (1)Xmod-
ifies the sample amendment to make it effective with
respect to the 2008 plan year and with respect to plan
years beginning on or after January 1, 2017, or, if ear-
lier, plan years beginning with the first plan year the
plan ceases to be an eligible charity plan; and (2)X
operates the plan in accordance with the amendment
during the periods the amendment is effective.
Alternatively, assume thatXdoes not elect to ap-
ply section 202(b) of PRA 2010 to plan years begin-
ning after December 31, 2008, so that § 436 is not
effective with respect toX’s plan until the earlier of
the first plan year beginning on or after January 1,
2017, or the first plan year for which the plan ceases
to be an eligible charity plan. Assuming that the plan
continues to be an eligible charity plan, an interim
amendment toX’s plan to satisfy § 436 is not required
before the later of December 31, 2017, or the due date
(including extensions) ofX’staxreturnforthetax
year (determined in accordance with section 5.06(2)
of Rev. Proc. 2007–44 (or the successor thereto)) that
includes January 1, 2017.
Drafting Information
The principal author of this notice
is James P. Flannery of the Employee
Plans, Tax Exempt and Government
Entities Division. Questions regarding
this notice may be sent via e-mail to
retirementplanquestions@irs.gov.
Appendix
Sample Plan Amendment for a
Single Employer Defined Benefit
Plan to Satisfy Benefit Limitations
Required Under § 436 of the
Internal Revenue Code
(Part I)
Limitations Applicable If the Plan’s
Adjusted Funding Target Attainment
Percentage Is Less Than 80 Percent or
If the Plan Sponsor Is In Bankruptcy
1.Limitations Applicable If the Plan’s
Adjusted Funding Target Attainment Per-
centage Is Less Than 80 Percent, But Not
Less Than 60 Percent. Notwithstanding
any other provisions of the plan, if the
plan’s adjusted funding target attainment
percentage for a plan year is less than 80
percent (or would be less than 80 percent
to the extent described in Section 1(b) be-
low) but is not less than 60 percent, then
the limitations set forth in this Section 1
apply.
(a)50 Percent Limitation on Single
Sum Payments, Other Accelerated Forms
of Distribution, and Other Prohibited
Payments. A participant or beneficiary is
not permitted to elect, and the plan shall
not pay, a single sum payment or other
optional form of benefit that includes a
prohibited payment with an annuity start-
ing date on or after the applicable section
436 measurement date, and the plan shall
not make any payment for the purchase
of an irrevocable commitment from an in-
surer to pay benefits or any other payment
or transfer that is a prohibited payment,
unless the present value of the portion of
the benefit that is being paid in a prohib-
ited payment does not exceed the lesser of:
(i) 50 percent of thepresent value of
the benefit payable in the optional form
of benefit that includes the prohibited pay-
ment; or
(ii) 100 percent of the PBGC maxi-
mum benefit guarantee amount (as defined
in § 1.436–1(d)(3)(iii)(C) of the Treasury
Regulations).
The limitation set forth in this Section
1(a) does not apply to any payment of a
benefit which under § 411(a)(11) of the
Internal Revenue Code may be immedi-
ately distributed without the consent of
the participant. If an optional form of
benefit that is otherwise available under
the terms of the plan is not available to
a participant or beneficiary as of the an-
nuity starting date because of the appli-
cation of the requirements of this Section
1(a), the participant or beneficiary is per-
mitted to elect to bifurcate the benefit into
unrestricted and restricted portions (as de-
scribed in § 1.436–1(d)(3)(iii)(D) of the
Treasury Regulations). The participant or
beneficiary may also elect any other op-
tional form of benefit otherwise available
under the plan at that annuity starting date
that would satisfythe 50 percent/PBGC
maximum benefit guarantee amount lim-
itation described in this Section 1(a), or
may elect to defer the benefit in accor-
dance with any general right to defer com-
mencement of benefits under the plan.
(b)Plan Amendments Increasing Lia-
bility for Benefits.Noamendmenttothe
plan that has the effect of increasing lia-
bilities of the plan by reason of increases
in benefits, establishment of new bene-
fits, changing the rate of benefit accrual,
or changing the rate at which benefits be-
come nonforfeitable shall take effect in a
plan year if the adjusted funding target at-
tainment percentage for the plan year is:
(i) Less than 80 percent; or
(ii) 80 percent or more, but would be
less than 80 percent if the benefits attrib-
utable to the amendment were taken into
account in determining the adjusted fund-
ing target attainment percentage.
The limitation set forth in this Section
1(b) does not apply to any amendment to
the plan that provides a benefit increase
under a plan formula that is not based on
compensation, provided that the rate of
such increase does not exceed the con-
temporaneous rate of increase in the aver-
age wages of participants covered by the
amendment.
2.Limitations Applicable If the Plan’s
Adjusted Funding Target Attainment Per-
centage Is Less Than 60 Percent.Notwith-
standing any other provisions of the plan,
if the plan’s adjusted funding target attain-
ment percentage for a plan year is less than
60 percent (or would be less than 60 per-
cent to the extent described in Section 2(b)
December 27, 20119192011–52 I.R.B.

below), then the limitations in this Section
2apply.
(a)Single Sums, Other Accelerated
Forms of Distribution, and Other Prohib-
ited Payments Not Permitted. A participant
or beneficiary is not permitted to elect,
and the plan shall not pay, a single sum
payment or other optional form of benefit
that includes a prohibited payment with
an annuity starting date on or after the
applicable section 436 measurement date,
and the plan shall not make any payment
for the purchase of an irrevocable com-
mitment from an insurer to pay benefits
or any other payment or transfer that is
a prohibited payment. The limitation set
forth in this Section 2(a) does not apply
to any payment of a benefit which under
§ 411(a)(11) of the Internal Revenue Code
may be immediately distributed without
the consent of the participant.
(b)Shutdown Benefits and Other Un-
predictable Contingent Event Benefits Not
PermittedtoBePaid. An unpredictable
contingent event benefit with respect to an
unpredictable contingent event occurring
during a plan year shall not be paid if the
adjusted funding target attainment percent-
age for the plan year is:
(i) Less than 60 percent; or
(ii) 60 percent or more, but would be
less than 60 percent if the adjusted fund-
ing target attainment percentage were re-
determined applying an actuarial assump-
tion that the likelihood of occurrence of the
unpredictable contingent event during the
plan year is 100 percent.
(c)Benefit Accruals Frozen. Benefit
accruals under the plan shall cease as of
the applicable section 436 measurement
date. In addition, if the plan is required
to cease benefit accruals under this Section
2(c), then the plan is not permitted to be
amended in a manner that would increase
the liabilities of the plan by reason of an in-
crease in benefits or establishment of new
benefits.
3.Limitations Applicable If the Plan
Sponsor Is In Bankruptcy.Notwithstand-
ing any other provisions of the plan, a par-
ticipant or beneficiary is not permitted to
elect, and the plan shall not pay, a sin-
gle sum payment or other optional form
of benefit that includes a prohibited pay-
ment with an annuity starting date that oc-
curs during any period in which the plan
sponsor is a debtor in a case under title
11, United States Code, or similar Federal
or State law, except for payments made
within a plan year with an annuity start-
ing date that occurs on or after the date on
which the plan’s enrolled actuary certifies
that the plan’s adjusted funding target at-
tainment percentage for that plan year is
not less than 100 percent. In addition, dur-
ing such period in which the plan sponsor
is a debtor, the plan shall not make any
payment for the purchase of an irrevocable
commitment from an insurer to pay bene-
fits or any other payment or transfer that is
a prohibited payment, except for payments
that occur on a date within a plan year that
is on or after the date on which the plan’s
enrolled actuary certifies that the plan’s ad-
justed funding target attainment percent-
age for that plan year is not less than 100
percent. The limitation set forth in this
Section3doesnotapplytoanypayment
of a benefit which under § 411(a)(11) of
the Internal Revenue Code may be imme-
diately distributed without the consent of
the participant.
4.Provisions Applicable After Limita-
tions Cease to Apply.(a)Resumption of
Prohibited Payments. If a limitation on
prohibited payments under Section 1(a),
Section 2(a), or Section 3 applied to the
plan as of a section 436 measurement date,
but that limit no longer applies to the plan
as of a later section 436 measurement date,
then that limitation does not apply to ben-
efits with annuity starting dates that are on
or after that later section 436 measurement
date.
(b)Resumption of Benefit Accruals.If
a limitation on benefit accruals under Sec-
tion 2(c) applied to the plan as of a section
436 measurement date, but that limitation
no longer applies to the plan as of a later
section 436 measurement date, then bene-
fit accruals shall resume prospectively and
that limitation does not apply to benefit
accruals that are based on service on or
after that later section 436 measurement
date, except as otherwise provided under
the plan. The plan shall comply with the
rules relating to partial years of participa-
tion and the prohibition on double prora-
tion under Department of Labor regulation
29 CFR § 2530.204–2(c) and (d).
(c)Shutdown and Other Unpredictable
Contingent Event Benefits.Ifanunpre-
dictable contingent event benefit with
respect to an unpredictable contingent
event that occurs during the plan year is
not permitted to be paid after the occur-
rence of the event because of the limitation
of Section 2(b), but is permitted to be paid
later in the same plan year (as a result
of additional contributions or pursuant to
the enrolled actuary’s certification of the
adjusted funding target attainment per-
centage for the plan year that meets the
requirements of § 1.436–1(g)(5)(ii)(B) of
the Treasury Regulations), then that un-
predictable contingentevent benefit shall
be paid, retroactive to the period that ben-
efit would have been payable under the
terms of the plan (determined without re-
gard to Section 2(b)). If the unpredictable
contingent event benefit does not become
payable during the plan year in accordance
with the preceding sentence, then the plan
is treated as if it does not provide for that
benefit.
(d)Treatment of Plan Amendments That
Do Not Take Effect. If a plan amendment
does not take effect as of the effective
date of the amendment because of the
limitation of Section 1(b) or Section 2(c),
but is permitted to take effect later in the
same plan year (as a result of additional
contributions or pursuant to the enrolled
actuary’s certification of the adjusted
funding target attainment percentage for
the plan year that meets the requirements
of § 1.436–1(g)(5)(ii)(C) of the Treasury
Regulations), then the plan amendment
must automatically take effect as of the
first day of the plan year (or, if later, the
original effective date of the amendment).
If the plan amendment cannot take effect
during the same plan year, then it shall be
treated as if it were never adopted, unless
the plan amendment provides otherwise.
5.Notice Requirement. See section
101(j) of ERISA for rules requiring the
plan administrator of a single employer
defined benefit pension plan to provide a
written notice to participants and benefi-
ciaries within 30 days after certain speci-
fied dates if the plan has become subject to
a limitation described in Section 1(a), Sec-
tion 2, or Section 3.
6.Methods to Avoid or Terminate Ben-
efit Limitations. See § 436(b)(2), (c)(2),
2011–52 I.R.B.920December 27, 2011

(e)(2), and (f) of the Internal Revenue
Code and § 1.436–1(f) of the Treasury
Regulations for rules relating to employer
contributions and other methods to avoid
or terminate the application of the limi-
tations set forth in Sections 1 through 3
for a plan year. In general, the methods a
plan sponsor may use to avoid or termi-
nate one or more of the benefit limitations
under Sections 1 through 3 for a plan year
include employer contributions and elec-
tions to increase the amount of plan assets
which are taken into account in determin-
ing the adjusted funding target attainment
percentage, making an employer contri-
bution that is specifically designated as a
current year contribution that is made to
avoid or terminate application of certain
of the benefit limitations, or providing
security to the plan.
7.Special Rules.(a)Rules of Operation
for Periods Prior to and After Certification
of Plan’s Adjusted Funding Target Attain-
ment Percentage.(i)In General. Section
436(h) of the Internal Revenue Code and
§ 1.436–1(h) of the Treasury Regulations
set forth a series of presumptions that ap-
ply (1) before the plan’s enrolled actuary
issues a certification of the plan’s adjusted
funding target attainment percentage for
the plan year and (2) if the plan’s enrolled
actuary does not issue a certification of
the plan’s adjusted funding target attain-
ment percentage for the plan year before
the first day of the 10
th
month of the plan
year (or if the plan’s enrolled actuary is-
sues a range certification for the plan year
pursuant to § 1.436–1(h)(4)(ii) of the Trea-
sury Regulations but does not issue a cer-
tification of the specific adjusted funding
target attainment percentage for the plan
by the last day of the plan year). For any
period during which a presumption under
§ 436(h) of the Internal Revenue Code and
§ 1.436–1(h) of the Treasury Regulations
applies to the plan, the limitations under
Sections 1 through 3 are applied to the plan
as if the adjusted funding target attainment
percentage for the plan year were the pre-
sumed adjusted funding target attainment
percentage determined under the rules of
§ 436(h) of the Internal Revenue Code and
§ 1.436–1(h)(1), (2), or (3) of the Treasury
Regulations. These presumptions are set
forth in Section 7(a)(ii) though (iv).
(ii)Presumption of Continued Under-
funding Beginning First Day of Plan Year.
If a limitation under Section 1, 2, or 3 ap-
plied to the plan on the last day of the pre-
ceding plan year, then, commencing on the
first day of the current plan year and con-
tinuing until the plan’s enrolled actuary is-
sues a certification of the adjusted funding
target attainment percentage for the plan
for the current plan year, or, if earlier, the
date Section 7(a)(iii) or Section 7(a)(iv)
applies to the plan:
(1) The adjusted funding target attain-
ment percentage of the plan for the current
plan year is presumed to be the adjusted
funding target attainment percentage in ef-
fect on the last day of the preceding plan
year; and
(2) The first day of the current plan year
is a section 436 measurement date.
(iii)Presumption of Underfunding Be-
ginning First Day of 4
th
Month.Ifthe
plan’s enrolled actuary has not issued a cer-
tification of the adjusted funding target at-
tainment percentage for the plan year be-
fore the first day of the 4
th
month of the
plan year and the plan’s adjusted funding
target attainment percentage for the pre-
ceding plan year was either at least 60 per-
cent but less than 70 percent or at least 80
percent but less than 90 percent, or is de-
scribed in § 1.436–1(h)(2)(ii) of the Trea-
sury Regulations, then, commencing on
the first day of the 4
th
month of the current
plan year and continuing until the plan’s
enrolled actuary issues a certification of
the adjusted funding target attainment per-
centage for the plan for the current plan
year, or, if earlier, the date Section 7(a)(iv)
applies to the plan:
(1) The adjusted funding target attain-
ment percentage of the plan for the cur-
rent plan year is presumed to be the plan’s
adjusted funding targetattainment percent-
age for the preceding plan year reduced by
10 percentage points; and
(2) The first day of the 4
th
month of the
current plan year is a section 436 measure-
ment date.
(iv)Presumption of Underfunding On
and After First Day of 10
th
Month.Ifthe
plan’s enrolled actuary has not issued a cer-
tification of the adjusted funding target at-
tainment percentage for the plan year be-
fore the first day of the 10
th
month of the
plan year (or if the plan’s enrolled actu-
ary has issued a range certification for the
plan year pursuant to § 1.436–1(h)(4)(ii)
of the Treasury Regulations but has not
issued a certification of the specific ad-
justed funding target attainment percent-
age for the plan by the last day of the plan
year), then, commencing on the first day
of the 10
th
month of the current plan year
and continuing through the end of the plan
year:
(1) The adjusted funding target attain-
ment percentage of the plan for the current
plan year is presumed to be less than 60
percent; and
(2) The first day of the 10
th
month of
the current plan year is a section 436 mea-
surement date.
(b)New Plans, Plan Termination, Cer-
tain Frozen Plans, and Other Special
Rules.(i)First5PlanYears.Thelim-
itations in Section 1(b), Section 2(b),
andSection2(c)donotapplytoanew
plan for the first 5 plan years of the
plan, determined under the rules of
§ 436(i) of the Internal Revenue Code and
§ 1.436–1(a)(3)(i) of the Treasury Regu-
lations.
(ii)Plan Termination. The limitations
on prohibited payments in Section 1(a),
Section 2(a), and Section 3 do not apply to
prohibited payments that are made to carry
out the termination of the plan in accor-
dance with applicable law. Any other limi-
tations under this section of the plan do not
cease to apply as a result of termination of
the plan.
(iii)Exception to Limitations on Pro-
hibited Payments Under Certain Frozen
Plans. The limitations on prohibited pay-
ments set forth in Sections 1(a), 2(a), and 3
do not apply for a plan year if the terms of
the plan, as in effect for the period begin-
ning on September 1, 2005, and continuing
through the end of the plan year, provide
for no benefit accruals with respect to any
participants. This Section 7(b)(iii) shall
cease to apply as of the date any benefits
accrue under the plan or the date on which
a plan amendment that increases benefits
takes effect.
(iv)Special Rules Relating to Unpre-
dictable Contingent Event Benefits and
Plan Amendments Increasing Benefit Lia-
bility. During any period in which none of
the presumptions under Section 7(a) apply
to the plan and the plan’s enrolled actuary
December 27, 20119212011–52 I.R.B.

has not yet issued a certification of the
plan’s adjusted funding target attainment
percentage for the plan year, the limita-
tions under Section 1(b) and Section 2(b)
shall be based on the inclusive presumed
adjusted funding target attainment percent-
age for the plan, calculated in accordance
with the rules of § 1.436–1(g)(2)(iii) of
the Treasury Regulations.
(c)Special Rules Under PRA 2010.(i)
Payments Under Social Security Leveling
Options. For purposes of determining
whether the limitations under Section 1(a)
or 2(a) apply to payments under a social
security leveling option, within the mean-
ingof§436(j)(3)(C)(i)oftheInternal
Revenue Code, the adjusted funding tar-
get attainment percentage for a plan year
shall be determined in accordance with
the “Special Rule for Certain Years” under
§ 436(j)(3) of the Internal Revenue Code
and any Treasury Regulations or other
published guidance thereunder issued by
the Internal Revenue Service.
(ii)Limitation on Benefit Accruals.For
purposes of determining whether the ac-
crual limitation under Section 2(c) applies
to the plan, the adjusted funding target
attainment percentagefor a plan year shall
be determined in accordance with the
“Special Rule for Certain Years” under
§ 436(j)(3) of the Internal Revenue Code
(except as provided under section 203(b)
of the Preservation of Access to Care for
Medicare Beneficiaries and Pension Relief
Act of 2010, if applicable).
(d)Interpretation of Provisions.The
limitations imposed by this section of the
plan shall be interpreted and administered
in accordance with § 436 of the Internal
Revenue Code and § 1.436–1 of the Trea-
sury Regulations.
8.Definitions. The definitions in
the following Treasury Regulations ap-
ply for purposes of Sections 1 through
7: § 1.436–1(j)(1) defining adjusted
funding target attainment percentage;
§ 1.436–1(j)(2) defining annuity start-
ing date; § 1.436–1(j)(6) defining pro-
hibited payment; § 1.436–1(j)(8) defin-
ing section 436 measurement date; and
§ 1.436–1(j)(9) defining an unpredictable
contingent event and an unpredictable
contingent event benefit.
9.Effective Date. The rules in Sections
1 through 8 are effective for plan years
beginning after December 31, 2007.
***
(Part II)
If the plan is a multiple employer
plan, one of the following two provisions
must be added to Part I of the sample
plan amendment, depending on whether
§ 413(c)(4)(A) of the Internal Revenue
Code applies to the plan.
A multiple employer plan to which
§ 413(c)(4)(A) of the Internal Revenue
Code applies, including a plan for which
the election described in § 413(c)(4)(B)
has been made, must add the following
provision to Part I of the sample amend-
ment:
The rules in Sections 1 through 8 ap-
ply separately to each employer under the
plan, as if each such employer maintained
a separate plan.
A multiple employer plan to which
§ 413(c)(4)(A) of the Internal Revenue
Code does not apply must add the fol-
lowing provision to Part I of the sample
amendment:
The rules in Sections 1 through 8 ap-
ply as if all participants in the plan are em-
ployed by a single employer.
***
(Part III)
The following are optional provisions
that may be added to Part I of the sample
amendment:
Optional Provision to Allow Full Single
Sum Payments for Participants and Bene-
ficiaries Who Previously Could Only Elect
Half Single Sums (to be added to Section
4(a)):
In addition, after the section 436 mea-
surement date on which the limitation on
prohibited payments under Section 1(a)
ceases to apply to the plan, any participant
or beneficiary who had an annuity starting
date within the period during which that
limitation applied to the plan is permitted
to make a new election (within 90 days
after the section 436 measurement date
on which the limit ceases to apply or, if
later, 30 days after receiving notice of the
right to make such election) under which
the form of benefit previously elected is
modified at a new annuity starting date
to be changed to a single sum payment
for the remaining value of the participant
or beneficiary’s benefit under the plan,
subject to the other rules in this section
of the plan and applicable requirements
of § 401(a) of the Internal Revenue Code,
including spousal consent.
Optional Provision to Allow Half Single
Sum Payments for Participants and Bene-
ficiaries Who Could Not Elect Single Sums
(tobeaddedtoSection4(a)):
In addition, after the section 436 mea-
surement date on which the limitation on
prohibited payments under Section 2(a)
ceases to apply to the plan, any participant
or beneficiary who had an annuity starting
date within the period during which that
limitation applied to the plan is permitted
to make a new election (within 90 days
after the section 436 measurement date
on which the limit ceases to apply or, if
later, 30 days after receiving notice of the
right to make such election) under which
the form of benefit previously elected is
modified at a new annuity starting date to
be changed to a single sum payment for
the remaining value of the participant’s
or beneficiary’s benefit under the plan,
subject to the other rules in this section
of the plan (including Section 1(a)) and
applicable requirements of § 401(a) of the
Internal Revenue Code, including spousal
consent.
Optional Provision to Allow Special
Optional Forms of Benefit When Only Half
Single Sum Payments Are Permitted to be
Paid (to be added to Section 1(a)):
During a period when Section 1(a)
applies to the plan, participants and ben-
eficiaries are permitted to elect payment
in any optional form of benefit otherwise
available under the plan that provides for
the current payment of the unrestricted
portion of the benefit (as described in
§ 1.436–1(d)(3)(iii)(D)oftheTreasury
Regulations), with a delayed commence-
ment for the restricted portion of the
benefit (subject to other applicable qualifi-
cation requirements,such as §§ 411(a)(11)
and 401(a)(9) of the Internal Revenue
Code).
Optional Provision to Restore Accruals
(tobeaddedtoSection4(b)):
In addition, benefit accruals that were
not permitted to accrue because of the ap-
plication of Section 2(c) shall be restored
when that limitation ceases to apply if the
2011–52 I.R.B.922December 27, 2011

continuous period of the limitation was 12
months or less and the plan’s enrolled actu-
ary certifies that the adjusted funding tar-
get attainment percentage for the plan year
would not be less than 60 percent taking
into account any restored benefit accruals
forthepriorplanyear.
2011 Cumulative List of
Changes in Plan Qualification
Requirements
Notice 2011–97
I. PURPOSE
This notice contains the 2011 Cumu-
lative List of Changes in Plan Qualifi-
cation Requirements (2011 Cumulative
List) described in section 4 of Rev. Proc.
2007–44, 2007–2 C.B. 54. The 2011 Cu-
mulativeLististobeusedbyplansponsors
and practitioners submitting determina-
tion letter applications for plans during the
period beginning February 1, 2012 and
ending January 31, 2013. These plans will
primarily be single employer individually
designed defined contribution plans, in-
cluding employee stock ownership plans
(ESOPs), single employer individually de-
signed defined benefit plans, and multiple
employer individually designed plans that
are in Cycle B. Generally, an individually
designed plan is in Cycle B if the last digit
of the employer identification number of
the plan sponsor is 2 or 7.
ThelistofchangesinsectionIVof
this notice does not extend the deadline by
which a plan must be amended to com-
ply with any statutory, regulatory, or guid-
ance changes. The general deadline for
timely adoption of an interim or discre-
tionary amendment canbe found in section
5.05 of Rev. Proc. 2007–44.
II. BACKGROUND
Rev. Proc. 2007–44 sets forth pro-
cedures for issuing opinion, advisory,
and determination letters and describes
the five-year remedial amendment cycle
for individually designed plans and the
six-year remedial amendment cycle for
pre-approved plans. In addition, section
5.05 of Rev. Proc. 2007–44 provides the
deadline for timely adoption of an interim
amendment or discretionary amendment.
Under section 4 of Rev. Proc. 2007–44,
the Internal Revenue Service announced
its intention to annually publish a Cumu-
lative List to identify statutory, regulatory,
and guidance changes that must be taken
into account in submissions by plan spon-
sors to the Service requesting opinion,
advisory, and determination letters whose
submission period begins on February 1st
following issuance of the Cumulative List.
In Notice 2010–90, 2010–52 I.R.B.
909, the Service published the 2010 Cu-
mulative List of Changes in Plan Quali-
fication Requirements (2010 Cumulative
List).
1
III. APPLICATION OF 2011
CUMULATIVE LIST
This notice is being issued in conjunc-
tion with the determination letter program
for individually designed plans eligible for
Cycle B. In accordance with Rev. Proc.
2007–44, the Service will start accepting
determination letter applications for Cycle
B individually designed plans beginning
on February 1, 2012. The 12-month sub-
mission period for Cycle B plans will end
January 31, 2013.
The 2011 Cumulative List, set forth
in section IV of this notice, informs plan
sponsors of issues the Service has specifi-
cally identified for review in determining
whether a plan filing in Cycle B has been
properly updated. Specifically, the 2011
Cumulative List reflects law changes un-
der the Pension Protection Act of 2006
(PPA ’06), Pub. L. 109–280, the U.S.
Troop Readiness, Veterans’ Care, Katrina
Recovery, and Iraq Accountability Appro-
priations Act, 2007, Pub. L. 110–28, the
Heroes Earnings Assistance and Relief
Tax Act of 2008 (HEART Act), Pub. L.
110–245, the Worker, Retiree, and Em-
ployer Recovery Act of 2008 (WRERA),
Pub. L. 110–458, the Small Business Jobs
Act of 2010 (SBJA), Pub. L. 111–240,
and the Preservation of Access to Care
for Medicare Beneficiaries and Pension
Relief Act of 2010 (PRA 2010), Pub. L.
No. 111–192.
Except as provided below, the Service
will not consider in its review of any deter-
mination letter application for the submis-
sion period that begins February 1, 2012,
any:
1. guidance issued after October 1, 2011;
2. statutes enacted after October 1, 2011;
3. qualification requirements first effec-
tive in 2013 or later; or
4. statutory provisions that are first ef-
fective in 2012, for which there is no
guidance identified in this notice.
2
However, in order to be qualified, a plan
must comply with all relevant qualification
requirements, not just those on the 2011
Cumulative List.
The 2011 Cumulative List includes the
following guidance issued after October 1,
2011:
Notice 2011–85, 2011–44 I.R.B. 605,
announced that the Treasury Department
and the Service intend to amend the 2010
final hybrid plan regulations to post-
pone the effective/applicability date of
§ 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and
(d)(6)(i) to plan years that begin on or after
a date to be specified in those regulations
that is not earlier than January 1, 2013.
Notice 2011–85 also extends the deadline
for adopting an interim or discretionary
plan amendment under § 411(a)(13) (other
than § 411(a)(13)(A)) and § 411(b)(5).
The Service’s review of a determination
letter application filed in the Cycle B sub-
mission period will not consider the 2010
final hybrid plan regulations (other than
with respect to § 411(a)(13)(A)) unless the
plan has been amended to satisfy those reg-
ulations. For this purpose, the Service will
only consider those provisions of the regu-
lations that are effective for plan years be-
ginning on or after January 1, 2011.
With respect to matters addressed by
proposed regulations identified in the foot-
notes of section IV of this notice, the Ser-
vice’s review of the plan will be based on a
reasonable interpretation of the statute, ex-
isting final regulations, or other published
1
For previous cumulative lists, see Notice 2009–98, 2009–52 I.R.B. 974, Notice 2008–108, 2008–2 C.B. 1275; Notice 2007–94, 2007–2 C.B. 1179; Notice 2007–3, 2007–1 C.B. 255; Notice
2005–101, 2005–2 C.B. 1219, Notice 2004–84, 2004–2 C.B. 1030 for the 2009, 2008, 2007, 2006, 2005, and 2004 Cumulative Lists, respectively.
2
The Service will also not consider the requirements of § 436 in its review ofany determination letter application submitted during the period beginning February 1, 2012 and ending
January 31, 2013.SeeNotice 2011–96, 2011–52 I.R.B. 915, which extends the deadline for amendingsingle-employer defined benefit plans to meet the requirements of §§ 401(a)(29) and
436.
December 27, 20119232011–52 I.R.B.

guidance. For this purpose, compliance
with proposed regulations will be treated
as meeting that standard. However, a de-
termination letter cannot be relied on with
respect to whether the plan complies with
the proposed regulations.
Terminating plans must include all law
changes in effect at the time of termination.
See section 8 of Rev. Proc. 2007–44 re-
garding plan termination.
IV. 2011 CUMULATIVE LIST OF
CHANGES IN PLAN QUALIFICATION
REQUIREMENTS
The following list consists of statutory
provisions and associated guidance which
reflect changes to plan qualification re-
quirements. Miscellaneous guidance is
also provided. The Service has identi-
fied below plan qualification requirements
which were not on the 2010 or earlier Cu-
mulative Lists as “(New).”
All items from the 2005 and 2006 Cu-
mulative Lists have been deleted from the
2011 Cumulative List. Thus, the 2011
Cumulative List contains those plan qual-
ification requirements listed in the 2007,
2008, 2009, and 2010 Cumulative Lists,
as well as additional 2011 plan qualifica-
tion requirements. These deletions have
been made to enhance the utility of the
cumulative list, by removing items that
would have been previously reviewed in
the case of a plan that was submitted dur-
ing the initial Cycle B submission period
(February 1, 2007 - January 31, 2008).
However, if a plan has not been previously
reviewed for items on earlier cumulative
lists, the items from the earlier cumulative
lists must be taken into account. For
example, a new plan that was established
after the Cycle B submission period
would be reviewed for items on the 2004
Cumulative List.
1.401(a):
•Notice 2007–69, 2007–2 C.B.
468, provides temporary relief for
certain pension plans under which
the definition of normal retire-
ment age may be required to be
changed to comply with the regu-
lations, but only until the first day
of the first plan year that begins
after June 30, 2008. (2007 C. L.)
•Notice 2008–98, 2008–2 C.B.
1080, provides that the Service
and Treasury intend to amend the
normal retirement age regulations
to change the effective date for
governmental plans to plan years
beginning on or after January 1,
2011. (2009 C. L.)
•Notice 2009–86, 2009–46 I.R.B.
629, provides that the Service and
Treasury intend to amend the nor-
mal retirement age regulations
to change the effective date for
governmental plans to plan years
beginning on or after January 1,
2013. (2010 C. L.)
•Rev. Rul. 2008–40, 2008–2 C.B.
166, provides that the transfer of
amounts from a trust under a plan
qualified under § 401(a) to a non-
qualified foreign trust is treated as
a distribution from the transferor
plan and that transfer of assets and
liabilities from a qualified plan to
aplanthatsatisfies§1165ofthe
Puerto Rico Code is also treated as
a distribution from the transferor
plan. (2008 C. L.)
•Rev. Rul. 2008–45, 2008–2 C.B.
403, provides that the exclusive
benefit rule of § 401(a) is vio-
lated if the sponsorship of a qual-
ified retirement plan is transferred
from an employer to an unrelated
taxpayer and the transfer is not
in connection with a transfer of
business assets or operations from
the employer to the unrelated tax-
payer. (2008 C. L.)
•Rev. Rul. 2011–1, 2011–2 I.R.B.
251, revises the generally appli-
cable rules for group trusts and,
if certain requirements are met,
permits the participation in group
trusts of custodial accounts under
§ 403(b)(7), retirement income
accounts under § 403(b)(9), and
governmental retiree benefit plans
under § 401(a)(24). This revenue
ruling also modifies the transi-
tion relief provided in Rev. Rul.
2008–40. (New)
2.401(a)(5): Section 401(a)(5)(G) of
the Code was amended by PPA ’06
§ 861(a)(1) with respect to govern-
mental plans. (2008 C. L.)
3.401(a)(9):
•Pursuant to PPA ’06 § 823, fi-
nal regulations under § 401(a)(9)
were published on September 8,
2009 (74 Fed. Reg. 45993),
which permit a governmental
plan to comply with the required
minimum distribution rules of
§ 401(a)(9) by using a reasonable
and good faith interpretation of
the statute. (2009 C. L.)
•Section 201(a) of WRERA added
§ 401(a)(9)(H) which provides a
suspension of the required mini-
mum distribution rules for 2009
applicable to defined contribution
plans. (2010 C. L.)
•Notice 2009–82, 2009–41
I.R.B. 491, provides guidance
relating to the suspension of
the required minimum distri-
bution rules for 2009 appli-
cable to defined contribution
plans. (2010 C. L.)
4.401(a)(22):
•Notice 2011–19, 2011–11 I.R.B.
550, provides that the terms read-
ily tradable on an established
securities market and readily trad-
able on an established market
mean employer securities that are
readilytradableonanestablished
securities market within the mean-
ing of § 1.401(a)(35)–1(f)(5) for
purposes of § 401(a)(22). No-
tice 2011–19 is effective for plan
years that begin on or after Jan-
uary 1, 2012, except for certain
plans that have a delayed effective
date. (New)
5.401(a)(26): Section 401(a)(26)(G) of
the Code was amended by PPA ’06
§ 861(a)(1) with respect to govern-
mental plans. (2008 C. L.)
6.401(a)(28)(C):
•Notice 2011–19, 2011–11 I.R.B.
550, provides that the terms read-
ily tradable on an established
securities market and readily trad-
able on an established market
mean employer securities that are
readilytradableonanestablished
securities market within the mean-
2011–52 I.R.B.924December 27, 2011

ing of § 1.401(a)(35)–1(f)(5) for
purposes of § 401(a)(28)(C). No-
tice 2011–19 is effective for plan
years that begin on or after Jan-
uary 1, 2012, except for certain
plans that have a delayed effective
date. (New)
7.401(a)(35): PPA ’06 § 901(a)(1)
added § 401(a)(35) requiring that
defined contribution plans provide
employees with the freedom to divest
publicly traded employer securities.
(2008 C. L.)
•Notice 2006–107, 2006–2 C.B.
1114. (2008 C. L.)
•Notice 2008–7, 2008–1 C.B. 276,
extends certain transitional guid-
ance and transitional relief pro-
vided to certain defined contribu-
tion plans holding publicly traded
employer securities under Notice
2006–107. (2008 C. L.)
•WRERA § 109(a) amended
the definition of one-partic-
ipant retirement plan under
§ 401(a)(35)(E)(iv). (2009 C. L.)
•Notice 2009–97, 2009–52 I.R.B.
972, extends the deadline to
amend for § 401(a)(35) to the last
day of the first plan year that be-
gins on or after January 1, 2010.
(2010 C. L.)
•Finalregulationsunder
§ 401(a)(35) were published on
May 19, 2010 (75 Fed. Reg.
27927). (2010 C. L.)
8.401(a)(36): PPA ’06 § 905(b) added
§ 401(a)(36) regarding distributions to
a participant who has attained age 62
and who has not separated from em-
ployment at the time of the distribu-
tion. (2008 C. L.)
9.401(a)(37): Section104(a)ofthe
HEART Act added Code § 401(a)(37)
with respect to benefits payable on
the death of a plan participant while
performing qualified military service.
(2010 C. L.)
•Notice 2010–15, 2010–6 I.R.B.
390, provides guidance regard-
ing HEART Act § 104(a). (2010
C. L.)
10.401(k) & 401(m)
3
:
•Announcement 2007–59, 2007–1
C.B. 1448, provides that a plan
will not fail to satisfy the require-
ments of a § 401(k) safe har-
bor plan because of a mid-year
change to implement a designated
Roth contribution program. (2007
C. L.)
•PPA ’06 § 826 modified the rules
relating to distributions from a
§ 401(k) plan on account of a par-
ticipant’s hardship to permit the
plan to treat a participant’s bene-
ficiary under the plan the same as
the participant’s spouse or depen-
dent. (2008 C. L.)
•Notice 2007–7, 2007–1 C.B.
395, provides guidance re-
garding PPA ’06 § 826. (2008
C. L.)
•Announcement2007–59,
2007–1 C.B. 1448, provides
that a plan will not fail to
satisfy the requirements of a
§ 401(k) safe harbor plan be-
cause of a mid-year change to
implement the PPA ’06 § 826
hardship withdrawals. (2008
C. L.)
•PPA’06§827added
§ 401(k)(2)(B)(i)(V) which per-
mits reservists called to active
duty after September 11, 2001
andbefore2008totakein-service
distributions from a § 401(k) plan.
(2008 C. L.)
•Section 107(a) of the HEART Act
extends the applicability of the
qualified reservist distribution to
individuals ordered or called to ac-
tive duty after December 31, 2007.
(2009 C. L.)
•Notice 2010–15, 2010–6
I.R.B. 390, provides guidance
regarding HEART Act § 107.
(2010 C. L.)
•PPA ’06 § 861(a)(2) amended
§ 401(k)(3)(G) with respect to
governmental plans. (2008 C. L.)
•PPA ’06 § 902(e)(3) eliminates the
gap period income rule for excess
contributions in § 401(k)(8)(A)(i).
(2008 C. L.)
•PPA’06§902added§401(k)(13)
with respect to qualified automatic
contribution arrangements. (2008
C. L.)
•Final regulations under
§ 401(k) with respect to qual-
ified automatic contribution
arrangements were published
on February 24, 2009 (74 Fed.
Reg. 8200). (2009 C. L.)
•Rev. Rul. 2009–30, 2009–39
I.R.B. 391, provides infor-
mation with respect to auto-
matic contribution increases
under automatic contribution
arrangements. (2009 C. L.)
•Notice 2009–65, 2009–39
I.R.B. 413, provides sample
amendments that plan spon-
sors can use to add automatic
contribution features to their
plans. (2009 C. L.)
•PPA ’06 § 902(e)(3) eliminates
the gap period income rule for
excess aggregate contributions in
§ 401(m)(6)(A). (2008 C. L.)
•PPA ’06 § 902 added § 401(m)(12)
with respect to qualified automatic
contribution arrangements. (2008
C. L.)
•Final regulations under
§ 401(m) with respect to qual-
ified automatic contribution
arrangements were published
on February 24, 2009 (74 Fed.
Reg. 8200). (2009 C. L.)
11.402(c)(2)(A): PPA ’06 § 822(a)
amended § 402(c)(2)(A) to permit
nontaxable distributions from a qual-
ified plan to be directly rolled over
tax-free to either another qualified
plan or a § 403(b) plan if the sepa-
rate accounting requirements are met.
(2008 C. L.)
12.402(c)(11): PPA ’06 § 829(a)(1)
added § 402(c)(11) to allow non-
spouse beneficiaries to directly roll
over distributions from a qualified
plan to an individual retirement plan.
(2008 C. L.)
•Notice 2007–7, 2007–1 C.B.
395, provides guidance regarding
§ 402(c)(11). (2008 C. L.)
3
Proposed amendments to the regulations under § 401(k) and § 401(m) were published on May 18, 2009 (74 Fed. Reg. 23134) and may be relied upon until final regulations are issued.
December 27, 20119252011–52 I.R.B.

•WRERA § 108(f) requires
that plans provide for non-
spouse beneficiary rollovers
under § 402(c)(11), effective
for plan years beginning after
December 31, 2009. (2009 C. L.)
13.402(f): PPA ’06 § 1102(a) provides
that notice required to be provided un-
der § 402(f) may be provided as much
as 180 days before the annuity starting
date.
4
(2008 C. L.)
•Notice 2007–7, 2007–1 C.B. 395,
provides guidance regarding PPA
’06 § 1102. (2008 C. L.)
•Notice 2009–68, 2009–39 I.R.B.
423, provides two safe harbor ex-
planations that may be provided to
recipients of eligible rollover dis-
tributions from an employer to sat-
isfy § 402(f). (2009 C. L.)
•WRERA § 108(f)(2) amended
§ 402(f)(2)(A) with respect to the
definition of eligible rollover dis-
tribution. (2009 C. L.)
14.402(g)(2): WRERA § 109(b)(3)
amended § 402(g)(2)(A)(ii) to elim-
inate the distribution of gap period
earnings with excess deferrals. (2009
C. L.)
15.402A:
•SBJA§2112added§402A(c)(4)
which permits rollovers from a
plan account other than a desig-
nated Roth account to the plan’s
designated Roth account. (2010
C. L.)
•Notice 2010–84, 2010–5
I.R.B. 872, provides guidance
regarding § 402A(c)(4). (2010
C. L.)
16.408A(e): PPA ’06 § 824 added
§ 408A(e) which permits rollovers to
Roth IRAs from accounts that are not
designated Roth accounts that are part
of qualified plans, § 403(b) plans, and
§ 457 plans. (2008 C. L.)
•Notice 2008–30, 2008–1 C.B.
638, provides guidance regarding
§ 408A(e). (2008 C. L.)
17.409:
•Notice 2011–19, 2011–11 I.R.B.
550, provides thatthe terms read-
ilytradableonanestablished
securities market and readily trad-
able on an established market
mean employer securities that are
readily tradable on an established
securities market within the mean-
ing of § 1.401(a)(35)–1(f)(5) for
purposes of § 409(h)(1)(B) and
§ 409(l). Notice 2011–19 is effec-
tive for plan years that begin on or
after January 1, 2012, except for
certain plans that have a delayed
effective date. (New)
18.411(a):
•Section411(a)oftheCodewas
amendedby§904ofPPA’06to
provide for faster vesting of em-
ployer nonelective contributions.
(2008 C. L.)
•Notice 2007–7, 2007–1 C.B.
395, provides guidance re-
garding § 411(a), as amended
by § 904 of PPA ’06. (2008
C. L.)
19.411(a)(11):
•PPA ’06 § 1102(a) provides that
notice required to be provided
under § 411(a)(11) may be pro-
vided as much as 180 days before
the annuity starting date. Section
1102(b) of PPA ’06 requires that
the notice under § 411(a)(11) also
include a description of the conse-
quences of failing to defer receipt
of a distribution.
5
(2008 C. L.)
•Notice 2007–7, 2007–1 C.B.
395, provides guidance re-
gardingPPA’06§1102.
(2008 C. L.)
20.411(a)(13): PPA ’06 § 701(b)(2)
added § 411(a)(13) with respect to
special vesting rules for applicable
defined benefit plans, such as cash
balance plans. (2008 C. L.)
•Notice 2007–6, 2007–1 C.B. 272,
provides guidanceregarding cash
balance plans and other hybrid de-
fined benefit plans. (2008 C. L.)
•WRERA § 107(b)(2) amended
§ 411(a)(13)(A). (2009 C. L.)
•Notice 2009–97, 2009–52 I.R.B.
972, extends the deadline for
amending cash balance and
other applicable defined bene-
fit plans, within the meaning of
§ 411(a)(13)(C), to meet the re-
quirements of § 411(a)(13) (other
than § 411(a)(13)(A)) to the last
day of the first plan year that be-
gins on or after January 1, 2010.
(2010 C. L.)
•FinalRegulationsunder
§ 411(a)(13) were published on
October 19, 2010 (75 Fed. Reg.
64123).
6
(2010 C. L.)
•Notice 2010–77, 2010–51 I.R.B.
851, extends the deadline for
amending cash balance and
other applicable defined bene-
fit plans, within the meaning of
§ 411(a)(13)(C), to meet the re-
quirements of § 411(a)(13) (other
than § 411(a)(13)(A)) to the last
day of the first plan year that be-
gins on or after January 1, 2011.
(2010 C. L.)
•Notice 2011–85, 2011–44 I.R.B.
605, extends the deadline for
adopting an interim or dis-
cretionary amendment un-
der § 411(a)(13) (other than
§ 411(a)(13)(A)). (New)
21.411(b)(1)
7
:
•Rev. Rul. 2008–7, 2008–1 C.B.
419, addresses (1) the application
of the backloading provisions of
§ 411(b)(1)(A), (B), and (C) to de-
fined benefit cash balance plans
4
Proposed regulations under § 402(f) were published on October 9, 2008 (73Fed. Reg. 59575) and may be relied upon until final regulations are issued.
5
Proposed regulations under § 411(a)(11) were published on October 9, 2008 (73 Fed. Reg. 59575). Until final regulations are issued, a plan will be treated as complying with § 411(a)(11) if
(1) the plan complies with either the proposed regulations or Q&A–32 and Q&A–33 in Notice 2007–7 or (2) the plan administrator makes a reasonable attempt to comply with § 411(a)(11).
6
Proposed regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg. 64197) and may be relied upon until final regulations are issued.
7
Proposed regulations under § 411(b)(1) were published on October 19, 2010 (75 Fed. Reg. 64197) with respect to a variable interest crediting rate thatcan potentially be negative in any
given year. Proposed regulations under § 411(b)(1) were published on June18, 2008 (73 Fed. Reg. 34665) with respect to the application of the accrual rule where plan benefits are determined
on the basis of the greater of two or more separate formulas.
2011–52 I.R.B.926December 27, 2011

and (2) the use of a “greater of”
formula in the instance of a con-
version of a defined benefit pen-
sion plan to a cash balance plan,
including limited § 7805(b) relief.
(2008 C. L.)
22.411(b)(5): PPA ’06 § 701(b)(1) added
§ 411(b)(5) with respect to applica-
ble defined benefit plans, such as cash
balance plans, and special rules relat-
ing to age. (2008 C. L.)
•Notice 2007–6, 2007–1 C.B. 272,
provides guidance regarding cash
balance plans and other hybrid de-
fined benefit plans. (2008 C. L.)
•WRERA § 107(b)(1) amended
§ 411(b)(5). (2009 C. L.)
•Notice 2009–97, 2009–52 I.R.B.
972, extends the deadline for
amending cash balance and
other applicable defined bene-
fit plans, within the meaning of
§ 411(a)(13)(C), to meet the re-
quirements of § 411(b)(5) to the
last day of the first plan year that
begins on or after January 1, 2010.
(2010 C. L.)
•FinalRegulationsunder
§ 411(b)(5) were published on
October 19, 2010 (75 Fed. Reg.
64123).
8
(2010 C. L.)
•Notice 2010–77, 2010–51 I.R.B.
851, extends the deadline for
amending cash balance and
other applicable defined bene-
fit plans, within the meaning of
§ 411(a)(13)(C), to meet the re-
quirements of § 411(b)(5) to the
last day of the first plan year that
begins on or after January 1, 2011.
(2010 C. L.)
•Notice 2011–85, 2011–44 I.R.B.
605, announces that the Trea-
sury Department and the Service
intend to amend the 2010 final
hybrid plan regulations to post-
pone the effective/applicability
date of § 1.411(b)(5)–1(d)(1)(iii),
(d)(1)(vi), and (d)(6)(i) to plan
years that begin on or after a date
to be specified in those regulations
that is not earlier than January 1,
2013. This notice also extends the
deadline for adopting an interim
or discretionary amendment under
§ 411(b)(5). (New)
23.411(d)(3):
•Rev. Rul. 2007–43, 2007–2 C.B.
45, provides guidance regarding
the partial termination of a defined
contribution plan. (2007 C. L.)
24.414(d): PPA ’06 § 906(a)(1) added
language to the definition of govern-
mental plan in § 414(d) with respect
to Indian tribal governments. (2008
C. L.)
•Notice 2006–89, 2006–2 C.B.
772, provides transition relief for
plans subject to PPA ’06 § 906.
(2008 C. L.)
•Notice 2007–67, 2007–2 C.B.
467, extends the transition re-
lief provided in Notice 2006–89.
(2008 C. L.)
25.414(f)(6): PPA ’06 § 1106(b) added
§ 414(f)(6) with respect to a mul-
tiemployer status election. Sec-
tion 6611(a)(2) and (b)(2) of the
U.S. Troop Readiness, Veterans’
Care, Katrina Recovery, and Iraq
Accountability Appropriations Act,
2007 amends § 414(f)(6). (2008 C. L.)
26.414(u):
•Section 104(b) of the HEART Act
amended § 414(u) of the Code by
adding 414(u)(9) regarding how a
plan may provide benefit accruals
forapersonwhodiesorbecomes
disabled while performing quali-
fied military service. (2010 C. L.)
•Notice 2010–15, 2010–6 I.R.B.
390, provides guidance regard-
ing HEART Act § 104(b). (2010
C. L.)
•Section 105(b)(1) of the HEART
Act added § 414(u)(12) with re-
spect to the treatment of differen-
tial wage payments during the pe-
riod a person, while on active duty,
is performing service in the uni-
formed services. (2010 C. L.)
•Notice 2010–15, 2010–6
I.R.B. 390, provides guid-
ance regarding HEART Act
§ 105(b)(1). (2010 C. L.)
27.414(w): PPA ’06 § 902(d)(1) added
§ 414(w) with respect to eligible au-
tomatic contribution arrangements.
(2008 C. L.)
•WRERA § 109(b)(4), (5), and (6)
amended § 414(w)(3), (5), and (6)
respectively. (2009 C. L.)
•Final regulations under § 414(w)
with respect to eligible automatic
contribution arrangements were
published on February 24, 2009
(74Fed.Reg.8200).(2009C.L.)
•Rev. Rul. 2009–30, 2009–39
I.R.B. 391, provides information
with respect to automatic contri-
bution increases under automatic
contribution arrangements. (2009
C. L.)
•Notice 2009–65, 2009–39 I.R.B.
413, provides sample amend-
ments that plan sponsors can use
to add automatic contribution fea-
tures to their plans. (2009 C. L.)
28.414(x): PPA ’06 § 903(a) added
§ 414(x) with respect to special rules
for eligible combined plans that con-
sist of a defined benefit plan and a
qualified cash or deferred arrange-
ment. (2010 C. L.)
29.415:
•WRERA § 103(a) changed the
deadline to adopt PFEA amend-
ments from the end of the 2008
plan year to the end of the 2009
plan year. (2009 C. L.)
•Section 415(b)(2)(E)(ii) of the
Code was amended by § 303 of
PPA ’06 regarding the interest rate
assumption for applying benefit
limitations to lump sum distribu-
tions. (2008 C. L.)
•PPA ’06 § 832(a) amended
§ 415(b)(3) to eliminate the active
participant restriction from the
“average compensation for high 3
years” definition. (2008 C. L.)
•PPA ’06 § 906(b)(1)(A) and (B)
modified §§ 415(b)(2)(H) and
8
Proposed regulations under § 411(b)(5) also were published on October 19,2010 (75 Fed. Reg. 64197) and may be relied upon until final regulations are issued.
December 27, 20119272011–52 I.R.B.

415(b)(10), respectively, regard-
ing Indian tribal governments.
(2008 C. L.)
•PPA ’06 § 867(a) amended
§ 415(b)(11) to remove the 100%
of compensation limitation for a
church plan participant if the par-
ticipant has never been a highly
compensated employee of the
church. (2008 C. L.)
•WRERA § 103(b)(2)(B)(i)
amended § 415(b)(2)(E)(v) to
change the mortality table to the
applicable mortality table within
the meaning of § 417(e)(3)(B).
(2009 C. L.)
30.416:
•PPA ’06 § 902(c)(1) amended
§ 416(g)(4)(H)(i) by inserting
§ 401(k)(13) of the Code. (2008
C. L.)
•PPA ’06 § 902(c)(2) amended
§ 416(g)(4)(H)(ii) by inserting
§ 401(m)(12) of the Code. (2008
C. L.)
31.417:
•PPA ’06 § 1102(a) provides that
notice required to be provided un-
der § 417 may be provided as
much as 180 days before the an-
nuity starting date.
9
(2008 C. L.)
•Notice 2007–7, 2007–1 C.B.
395, provides guidance re-
gardingPPA’06§1102.
(2008 C. L.)
•PPA ’06 § 302(b) amended the ap-
plicable interest rate and mortal-
ity table to be used for determin-
ing the present value of lump sum
distributions in § 417(e)(3). (2008
C. L.)
•Rev. Rul. 2007–67, 2007–2
C.B. 1047, addresses the
mortality tables required by
§ 417(e)(3). (2008 C. L.)
•Notice 2008–30, 2008–1 C.B.
638, provides guidance re-
garding PPA ’06 § 302. (2008
C. L.)
•WRERA § 103(b)(2)(A)
amended § 417(e)(3)(D)(i) by
striking “clause (ii)” and in-
serting “subparagraph (C)”.
(2009 C. L.)
•PPA ’06 § 1004(a) added the qual-
ified optional survivor annuity
benefit to § 417. (2008 C. L.)
•Notice 2008–30, 2008–1 C.B.
638, provides guidance re-
garding PPA ’06 § 1004.
(2008 C. L.)
32.420:
•Section6613oftheU.S.Troop
Readiness, Veterans’ Care,
Katrina Recovery, and Iraq
Accountability Appropriations
Act, 2007, amends § 420(c)(3)(A)
regardingminimumcost
requirements for transfers of
excess pension assets to retiree
health accounts. (2007 C. L.)
•PPA ’06 § 114(d)(1) modified
the definition of the term “excess
pension assets” in § 420(e)(2).
Section 6612(b) of the U.S.
Troop Readiness, Veterans’ Care,
Katrina Recovery, and Iraq
Accountability Appropriations
Act, 2007, amends § 420(e)(2)(B).
(2007 C. L.)
33.431(b)(8):
•PRA 2010 § 211(a)(2) added
§ 431(b)(8) to the Code, which
provides two special funding rules
available to multiemployer plans.
(New)
•Notice 2010–83, 2010–51
I.R.B. 862, provides guid-
ance with respect to the
special funding rules under
§431(b)(8).(New)
34.432: PPA ’06 § 212(a) added § 432
which requires that a funding im-
provement plan or a rehabilitation
plan be adopted for multiemployer
plans in endangered or critical status
and provides for certain benefit re-
ductions.
10
(2008 C. L.)
•WRERA § 204 provides a tempo-
rary delay of designation of mul-
tiemployer plans in endangered or
critical status. (2009 C. L.)
•Notice 2009–31, 2009–16
I.R.B. 856, as modified by No-
tice 2009–42, 2009–20 I.R.B.
1011, provides election and
notice procedures for multi-
employer plans under WR-
ERA § 204. (2009 C. L.)
•Rev. Proc. 2009–43, 2009–40
I.R.B. 460, provides proce-
dures with respect to the re-
vocation of elections by mul-
tiemployer plans to freeze
funded status under WRERA
§ 204. (2009 C. L.)
•WRERA § 205 provides a tempo-
rary extension of the funding im-
provement or rehabilitation peri-
ods for multiemployer plans in en-
dangered or critical status for 2008
or 2009. (2009 C. L.)
•Notice 2009–31, 2009–16
I.R.B. 856, as modified by No-
tice 2009–42, 2009–20 I.R.B.
1011, provides election and
notice procedures for multi-
employer plans under WR-
ERA § 205. (2009 C. L.)
35.Miscellaneous:
•Notice 2008–21, 2008–1 C.B.
431, provides transitional guid-
ance for 2008 under § 436 for
small plans with end-of-year val-
uation dates. (2008 C. L.)
•Notice 2008–73, 2008–2 C.B.
717, expands transition relief of
Notice 2008–21. (2008 C. L.)
•Rev. Rul. 2009–31, 2009–39
I.R.B. 395, provides guidance
with respect to annual paid time
off contributions. (2009 C. L.)
•Rev. Rul. 2009–32, 2009–39
I.R.B. 399, provides guidance
with respect to paid time off con-
tributions at termination of em-
ployment. (2009 C. L.)
The following guidance contains
sample or model amendments: Notice
2009–65, 2009–39 I.R.B. 413 (automatic
contribution features); Notice 2009–82,
2009–41 I.R.B. 491 (suspension of the
minimum distribution requirement for
9
Proposed regulations under § 417 werepublished on October 9, 2008 (73 Fed. Reg. 59575) and may be relied upon until final regulations are issued.
10
Proposed regulations under § 432 were publishedon March 18, 2008 (73 Fed. Reg. 14417) and may be relied upon until final regulations are issued.
2011–52 I.R.B.928December 27, 2011

2009); and Rev. Rul. 2011–1, 2011–2
I.R.B. 251 (group trusts).
DRAFTING INFORMATION
The principal author of this notice is
Angelique Carrington of the Employee
Plans, Tax Exempt and Government En-
tities Division. For further information
regarding this notice, please contact the
Employee Plans taxpayer assistance an-
swering service at 1–877–829–5500 (a
toll-free number) or e-mail Ms. Carrington
atRetirementPlanQuestions@irs.gov.
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
Notice 2011–100
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
November 2011 is 4.70 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%
December2011
5.765.195.76
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 seg-
ment rates used to compute the target nor-
mal cost and the funding target. Pursuant
to Notice 2007–81, the monthly corporate
bond yield curve derived from November
2011 data is in Table I at the end of this
notice. The spot first, second, and third
segment rates for the month of November
2011 are, respectively, 1.99, 4.47, and
5.26. The three 24-month average cor-
porate bond segment rates applicable for
December 2011 are as follows:
First
Segment
Second
Segment
Third
Segment
1.99
5.12
6.24
December 27, 20119292011–52 I.R.B.

The transitional rule of § 430(h)(2)(G)
does not apply to plan years beginning af-
ter December 31, 2009. Therefore, for a
plan year beginning after 2009 with a look-
back month to December 2011, the fund-
ing segment rates are the three 24-month
average corporate bond segment rates ap-
plicable for December 2011, 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 Treasury
securities for November 2011 is 3.02 per-
cent. The Service has determined this rate
as the average of the yield on the 30-year
Treasury bond maturing in August 2041
determined each day through November 9,
2011, and the yield on the 30-year Trea-
sury bond maturing in November 2041 de-
termined each day for the balance of the
month.
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 Ye
ars
Beginning
in
Permissib
le Range
MonthYear
30-Year
Treasury
Weighted
Average90%to105%
December20114.123.714.32
MINIMUM PR
ESENT VALUE
SEGMENT RA
TES
Generall
y for plan years beginning af-
ter Decem
ber 31, 2007, the applicable in-
terest ra
tes under § 417(e)(3)(D) are seg-
ment rate
s computed without regard to a
24-month a
verage. For plan years be-
ginning in
2008 through 2011, the appli-
cable int
erest rates are the monthly spot
segment r
ates blended with the applicable
rate unde
r § 417(e)(3)(A)(ii)(II) as in ef-
fect for p
lan years beginning in 2007. No-
tice 2007
–81 provides guidelines for de-
termining
the minimum present value seg-
ment rates
. Pursuant to that notice, the
minimum p
resent value transitional seg-
ment rate
s determined for November 2011,
taking in
to account the November 2011
30-year T
reasuryrateof3.02statedabove,
are as fol
lows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20102.403.894.36
20112.204.184.81
20121.994.47
5.26
DRAFTIN
G INFORMATION
The prin
cipal author of this notice is
Tony Mon
tanaro of the Employee Plans,
Tax Exem
pt and Government Entities
Divisio
n. Mr. Montanaro may be e-mailed
atRetir
ementPlanQuestions@irs.gov.
2011–52 I.R.B.930December 27, 2011

Table I
Monthly Yield Curve for November 2011
Derived from November 2011 Data
Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield
0.50.5820.55.0640.5
5.29
60.55.3780.55.41
1.01.0121.0
5.07
41.05.2961.0
5.37
81.0
5.41
1.51.4021.55.0841.55.2961.55.3781.55.41
2.01.7422.05.0942.05.2962.0
5.37
82.0
5.41
2.5
2.02
22.55.1042.55.3062.55.3782.55.41
3.02.2623.0
5.11
43.0
5.30
63.0
5.37
83.0
5.41
3.5
2.46
23.55.1243.55.3063.55.3783.55.41
4.02.6424.0
5.12
44.0
5.30
64.0
5.37
84.0
5.41
4.52.8224.55.1344.55.3164.55.3884.55.41
5.0
2.98
25.05.1445.05.3165.05.3885.05.41
5.5
3.14
25.55.1445.55.3165.55.3885.55.41
6.03.3026.0
5.15
46.0
5.31
66.0
5.38
86.0
5.41
6.53.4526.55.1646.55.3266.55.3886.55.42
7.03.5927.0
5.16
47.0
5.32
67.0
5.38
87.0
5.42
7.53.7327.55.1747.55.3267.55.3887.55.42
8.03.8628.0
5.18
48.0
5.32
68.0
5.38
88.0
5.42
8.5
3.98
28.55.1848.55.3368.5
5.39
88.55.42
9.04.0929.0
5.19
49.0
5.33
69.0
5.39
89.0
5.42
9.54.2029.55.1949.5
5.33
69.55.3989.5
5.42
10.0
4.29
30.0
5.2050.05.33
70.05.39
90.0
5.42
10.54.3830.55.2150.55.3370.55.3990.55.42
11.04.4631.0
5.2151.05.34
71.05.3991.0
5.42
11.54.5431.55.2251.55.3471.5
5.3991.5
5.42
12.04.6032.0
5.2252.05.34
72.05.39
92.0
5.42
12.5
4.66
32.55.2352.55.3472.5
5.3992.5
5.42
13.04.7133.0
5.2353.05.34
73.05.39
93.0
5.42
13.54.7633.55.2353.55.3473.55.3993.55.42
14.04.8034.0
5.2454.05.35
74.0
5.40
94.0
5.42
14.5
4.84
34.55.2454.55.3574.55.40
94.5
5.42
15.0
4.87
35.05.2555.05.3575.05.40
95.0
5.43
15.5
4.90
35.55.2555.55.3575.55.40
95.5
5.43
16.0
4.93
36.0
5.2556.05.35
76.0
5.40
96.0
5.43
16.54.9536.55.2656.55.3576.55.4096.55.43
17.04.9737.0
5.2657.05.36
77.0
5.40
97.0
5.43
17.5
4.99
37.55.2757.55.3677.55.40
97.5
5.43
18.0
5.00
38.0
5.2758.05.36
78.0
5.40
98.0
5.43
18.55.0238.55.2758.55.3678.55.40
98.5
5.43
19.0
5.03
39.0
5.28
59.0
5.36
79.0
5.40
99.0
5.43
19.55.0439.55.2859.55.3679.55.4199.55.43
20.0
5.05
40.0
5.28
60.0
5.36
80.0
5.41
100.0
5.43
December 27, 20119312011–52 I.R.B.

Transfers by a Trustee From an
Irrevocable Trust to Another
Irrevocable Trust (Sometimes
called “Decanting”); Requests
for Comments
Notice 2011–101
PURPOSE
This notice requests comments regard-
ing when (and under what circumstances)
transfers by a trustee of all or a portion of
the principal of an irrevocable trust (Dis-
tributing Trust) to another irrevocable trust
(Receiving Trust), sometimes called “de-
canting,” that result in a change in the ben-
eficial interests in the trust are not sub-
ject to income, gift, estate, and/or gener-
ation-skipping transfer (GST) taxes. In
these transfers, the interests of one or more
of the beneficiaries may be changed and,
in some cases, the interest of a beneficiary
may be terminated and/or another benefi-
ciary who did not have an interest in Dis-
tributing Trust may receive an interest in
Receiving Trust.
BACKGROUND
The Treasury Department and the In-
ternal Revenue Service (IRS) are study-
ing the tax implications of such transfers
when there is a change in the beneficial in-
terests in the trust and are considering ap-
proaches to addressing some or all of the
relevant tax issues in published guidance.
While these issues are under study, the IRS
will not issue private letter rulings (PLRs)
with respect to such transfers that result in
a change in beneficial interests.SeeSec-
tions 5.09, 5.16, and 5.17 of Rev. Proc.
2011–3, 2011–1 I.R.B. 111. The IRS gen-
erally will continue to issue PLRs with re-
spect to such transfers that do not result in
a change to any beneficial interests and do
not result in a change in the applicable rule
against perpetuities period.
REQUEST FOR COMMENTS
The Treasury Department and the IRS
invite comments from the public regard-
ing the income, gift, estate and GST tax is-
sues and consequencesarising from trans-
fers by a trustee of all or a portion of the
principal of a Distributing Trust to a Re-
ceiving Trust that change beneficial inter-
ests. The Treasury Department and IRS
also invite comments as to the relevance
and effect of the various facts and circum-
stances listed below and the identification
of other factors that may affect the tax con-
sequences. The facts and circumstances
that the Treasury Department and the IRS
have identified as potentially affecting one
or more tax consequences include the fol-
lowing:
1. A beneficiary’s right to or interest
in trust principal or income is changed (in-
cluding the right or interest of a charitable
beneficiary);
2. Trust principal and/or income may
be used to benefit new (additional) benefi-
ciaries;
3. A beneficial interest (including
any power to appoint income or corpus,
whether general or limited, or other power)
is added, deleted, or changed;
4. The transfer takes place from a trust
treated as partially or wholly owned by a
person under §§ 671 through 678 of the
Internal Revenue Code (a “grantor trust”)
to one which is not a grantor trust, or vice
versa;
5. The situs or governing law of the Re-
ceiving Trust differs from that of the Dis-
tributing Trust, resulting in a termination
date of the Receiving Trust that is subse-
quent to the termination date of the Dis-
tributing Trust;
6. A court order and/or approval of the
state Attorney General is required for the
transfer by the terms of the Distributing
Trust and/or applicable law;
7. The beneficiaries are required to con-
sent to the transfer by the terms of the Dis-
tributing Trust and/orapplicable local law;
8. The beneficiaries are not required to
consent to the transfer by the terms of the
Distributing Trust and/or applicable local
law;
9. Consent of the beneficiaries and/or
a court order (or approval of the state At-
torney General) is not required but is ob-
tained;
10. The effect of state law or the silence
of state law on any of the above scenarios;
11. A change in the identity of a donor
or transferor for gift and/or GST tax pur-
poses;
12. The Distributing Trust is exempt
from GST tax under § 26.2601–1, has an
inclusion ratio of zero under § 2632, or is
exempt from GST under § 2663; and
13. None of the changes described
above are made, but a future power to
make any such changes is created.
The Treasury Department and the IRS
encourage the public to suggest a defi-
nition for the type of transfer (“decant-
ing”) this guidance is intended to address.
Additionally, the public is encouraged to
comment on the tax consequences of such
transfers in the context of domestic trusts,
the domestication of foreign trusts, trans-
fers to foreign trusts, and on any other rel-
evant facts or combination of facts not in-
cluded in the above list.
Written comments are encouraged to be
submitted by April 25, 2012. All com-
ments will be available for public inspec-
tion and copying and should include a ref-
erence to this Notice 2011–101. Com-
ments may be submitted in one of three
ways:
(1)BymailtoCC:PA:LPD:PR(Notice
2011–101), Room 5203, Internal Revenue
Service, P.O. Box 7604, Ben Franklin Sta-
tion, Washington, DC 20044.
(2)Electronicallyto
Notice.Comments@irscounsel.treas.gov.
Please include “Notice 2011–101”
in the subject line of any electronic
communications.
(3) By hand-delivery Monday through
Friday between the hours of 8 a.m.
and 4 p.m. to CC:PA:LPD:PR (Notice
2011–101), Courier’s Desk, Internal
Revenue Service, 1111 Constitution Ave.,
NW, Washington, DC 20224.
DRAFTING INFORMATION
The principal author of this notice is
Juli Ro Kim of the Office of Associate
Chief Counsel (Passthroughs & Special
Industries). For further information
regarding this notice, contact Juli Ro Kim
at (202) 622–3090 (not a toll-free call).
Social Security Contribution
and Benefit Base for 2012
Notice 2011–102
Under authority contained in the Social
Security Act (Act), the Commissioner,
Social Security Administration, has de-
termined and announced (76 F.R. 66111,
dated October 25, 2011) that the contri-
bution and benefit base for renumeration
2011–52 I.R.B.932December 27, 2011

paid in 2012, and self-employment income
earned in taxable years beginning in 2012
is $110,100.
“Old-Law” Contribution and Benefit
Base
General
The “old-law” contribution and bene-
fit base for 2012 is $81,900. This is the
base that would have been effective under
the Act without the enactment of the 1977
amendments.
Domestic Employee Coverage
Threshold
General
The minimum amount a domestic
worker must earn so that such earnings are
covered under Social Security or Medi-
care is the domestic employee coverage
threshold. For 2012, this threshold is
$1,500. Section 218(c)(8)(B) of the Inter-
nal Revenue Code provides the formula
for increasing the threshold.
Computation
Under the formula, the domestic em-
ployee coverage threshold amount for
2012 shall be equal to the 1999 amount
of $1,000 multiplied by the ratio of the
national average wage index for 2010 to
that for 1997. If the resulting amount is
not a multiple of $100, it shall be rounded
to the next lower multiple of $100.
Domestic Employee Coverage Threshold
Amount
Multiplying the 1995 domestic em-
ployee coverage threshold amount
($1,000) by the ratio of the national av-
erage wage index for 2010 ($41,673.83)
to that for 1993 ($23,132.67) produces
the amount of $1,801.51. We then round
this amount to $1,800. Accordingly, the
domestic employee coverage threshold
amount is $1,800 for 2012.
(Filed by the Office of the Federal Register on October 24,
2011, 8:45 a.m., and published in the issue of the Federal
Register for October 25, 2011, 76 F.R. 66111)
December 27, 20119332011–52 I.R.B.

Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for
Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.
26 CFR 601.602: Forms and instructions.
(Also Part 1, Sections 220, 408, 408A, 529, 530(h), 853A, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J,
6050N, 6050P, 6050Q, 6050R, 6050S, 6050W, 1.408–5, 1.408–7, 1.408A–7, 1.1441–1 through 1.1441–5, 1.6041–1, 7.6041–1, 1.6042–2, 1.6042–4, 1.6044–2,
1.6044–5, 1.6045–1, 5f.6045–1, 1.6045–2, 1.6045–4, 1.6047–1, 1.6049–4, 1.6049–6, 1.6049–7, 1.6050A–1, 1.6050B–1, 1.6050D–1, 1.6050E–1, 1.6050H–1,
1.6050H–2, 1.6050J–1T, 1.6050N–1, 1.6050P–1, 1.6050W–1.)
Rev. Proc. 2011–60
TABLE OF CONTENTS
PART 1 – GENERAL INFORMATION
SECTION 1.1 — OVERVIEW OF REVENUE PROCEDURE 2011-60/ WHAT’S NEW....................................... 935
SECTION 1.2 — DEFINITIONS..................................................................................... 937
SECTION 1.3 — GENERAL REQUIREMENTS FOR ACCEPTABLE SUBSTITUTE FORMS 1096, 1097-BTC,
1098, 1099, 3921, 3922, 5498, W-2G, 1042-S, AND 8935
....................................................... 938
PART 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS 1096
SECTION 2.1 — SPECIFICATIONS.................................................................................. 941
SECTION 2.2 — INSTRUCTIONS FOR PREPARINGPAPER FORMS THAT WILL BE FILED WITH THE
IRS
.................................................................................................. 944
PART 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH THE IRS)
SECTION 3.1 — GENERAL......................................................................................... 945
SECTION 3.2 — SPECIFICATIONS FOR COPY A OF FORM W-2G..................................................... 945
PART 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS
SECTION 4.1 — SPECIFICA
TIONS
................................................................
.................. 946
SECTION 4.2 — COMPOSITE STATEMENTS........................................................................ 950
SECTION 4.3 - ADDITIONAL INFORMATION FOR SUBSTITUTE AND COMPOSITE FORMS 1099-B...................... 951
SECTION 4.4 — REQUIRED LEGENDS.............................................................................. 952
SECTION 4.5 — MISCELLANEOUS INSTRUCTIONS FOR COPIES B, C, D, 1, AND 2..................................... 953
SECTION 4.6 — ELECTRONIC DELIVERY OF RECIPIENT STATEMENTS............................................. 954
PART 5 – ADDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1098, 1097-BTC, 1099, 5498, W2G,
AND 1042-S
SECTION 5.1 — PAPER SUBSTITUTES FOR FORM 1042-S............................................................ 956
SECTION 5.2 — OMB REQUIREMENTS FOR ALL FORMS IN THIS REVENUE PROCEDURE............................ 958
SECTION 5.3 — REPRODUCIBLE COPIES OF FORMS............................................................... 958
SECTION 5.4 — EFFECT ON OTHER REVENUE PROCEDURES....................................................... 959
PART 6 – EXHIBTS
SECTION 6.1 — EXHIBITS OF FORMS IN THE REVENUE PROCEDURE............................................... 959
2011–52 I.R.B.934December 27, 2011

Part 1
General Information
Section 1.1 — Overview of Revenue Procedure 2011-60/ What’s New
1.1.1
Purpose
The purpose of this revenue procedure is to set forth the 2011 requirements for:
•Using official Internal Revenue Service (IRS) forms to file information returns with the
IRS,
•Preparing acceptable substitutes of the official IRS forms to file information returns with
the IRS, and
•Using official or acceptable substitute forms to furnish information to recipients.
1.1.2
Which Forms Are Covered?
This revenue procedure contains specifications for these information returns:
FormTitle
1096Annual Summary and Transmittal of U.S. Information Returns
1097-BTCBond Tax Credit
1098Mortgage Interest Statement
1098-CContributions of Motor Vehicles, Boats, and Airplanes
1098-EStudent Loan Interest Statement
1098-TTuition Statement
1099-AAcquisition or Abandonment of Secured Property
1099-BProceeds From Broker and Barter Exchange Transactions
1099-CCancellation of Debt
1099-CAPChanges in Corporate Control and Capital Structure
1099-DIVDividends and Distributions
1099-GCertain Government Payments
1099-HHealth Coverage Tax Credit (HCTC) Advance Payments
1099-INTInterest Income
1099-KMerchant Card and Third Party Network Payments
1099-LTCLong-Term Care and Accelerated Death Benefits
1099-MISCMiscellaneous Income
1099-OIDOriginal Issue Discount
1099-PATRTaxable Distributions Received From Cooperatives
1099-Q
Payments From Qualified Education Programs (Under Sections 529
and 530)
1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc.
1099-SProceeds From Real Estate Transactions
1099-SADistributions From an HSA, Archer MSA, or Medicare Advantage MSA
3921Exercise of an Incentive Stock Option Under Section 422(b)
3922Transfer of Stock Acquired Through An Employee Stock Purchase Plan
Under Section 423(c)
December 27, 20119352011–52 I.R.B.

FormTitle
5498
IRA Contribution Information
5498-ESA
Coverdell ESA Contribution Information
5498-SA
HSA, Archer MSA, or Medicare Advantage MSA Information
W-2GCertain Gambling Winnings
1042-SForeign Person’s U.S. Source Income Subject to Withholding
8935
Airline Payments Report
1.1.3
Scope
For purposes of this revenue procedure, a substitute form or statement is one that is not
published by the IRS. For a substitute form or statement to be acceptable to the IRS, it must
conform to the official form orthe specifications outlined in this revenue procedure. Do not
submit any substitute forms or statements listed above to the IRS for approval. Privately pub-
lished forms may not state, “This is an IRS approved form.”
Filers making payments to certain recipientsduring a calendar year are required by the In-
ternal Revenue Code (the Code) to file information returns with the IRS for these payments.
These filers must also provide this information to their recipients. In some cases, this also
applies to payments received. SeePart 4for specifications that apply to recipient statements
(generally Copy B).
In general, section 6011 of the Code contains requirements for filers of information returns.
A filer must file information returns electronically or on paper. A filer who is required to file
250 or more information returns of any one type during a calendar year must file those returns
electronically.
Although not required, small volume filers (fewer than 250 returns during a calendar year)
may file the forms electronically. See the legal requirementsfor filing information returns
(and providing a copy to a payee) in the 2011 General Instructions for Certain Information
Returns and the 2011 Instructions for Form 1042-S. In addition, see the most recent revision of
Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498,
8935, and W-2G Electronically.
1.1.4 For
More Information
The IRS prints and provides the forms on which various payments must be reported. Alter-
natively, filers may prepare substitute copies of these IRS forms and use such forms to report
payments to the IRS.
•For copies of the official forms and instructions, call the IRS Distribution Center toll-free
number at 1-800-TAX-FORM (1-800-829-3676).
•The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a central-
ized customer service call site to answer 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 opera-
tion are 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 atmccirp@irs.gov. IRS/IRB does not process
informationreturnswhicharefiledonpaperforms. See Publication 1220, Specifications
for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electroni-
cally, for information on waivers and extensions of time.
•For other tax information related to business returns or accounts, call 1-800-829-4933. If
you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax account questions
or to order forms and publications.
2011–52 I.R.B.936December 27, 2011

1.1.5
What’s New
The following changes have been madeto this year’s revenue procedure:
•New title for Publication 1179.The title of the publication that is reprinted from this rev-
enue procedure has changed to General Rules and Specifications for Substitute Forms 1096,
1098, 1099, 5498, and Certain Other Information Returns.
•New title for the 1099 General Instructions.The title of the 2011 General Instructions has
been changed to General Instructions for Certain Information Returns (Forms 1097, 1098,
1099, 3922, 5498, and W-2G).
•New Section 4.3.AnewSection 4.3has been added to Publication 1179 to provide addi-
tional information for reporting cost basison substitute recipient copies of Form 1099-B.
•Form 1096.Two new checkboxes were added to line6 to indicate the type of form being
filed.
•New Form 1097-BTC included.Form 1097-BTC was new for tax year 2010.
•Form 1099-B.New boxes have been added to Form 1099-Bfor reporting the date of acqui-
sition (box 1b), cost or other basis (box 3), amount of loss disallowed due to a wash sale
(box 5), whether the property sold is a noncovered security (box 6), and whether the gain
or loss is short-term or long-term (box 8). Other boxes on the form have been moved or
renumbered.
•Copy 1 of Form 1099-H.Form 1099-H includes Copy 1, provided to recipients by the IRS
Health Coverage Tax Credit (HCTC) Transaction Center. Copy B must be provided to
recipients by all other filers.
•New Form 1099-K included.New Form 1099-K implements new Internal Revenue Code
section 6050W. At the time of posting, the final 2011 form is not available.
•Form 1099-R.Boxes 10 through 15 have been renumbered as boxes 12 through 17, respec-
tively. The blank box formerly to the left of former box 10 has been numbered and labeled
“10 Amount allocable to IRR within 5 years”and a dollar sign ($) has been added. The box
“1st year of desig. Roth contrib.” has been numbered 11. Distribution Code D has been
eliminated.
•Forms 3921 and 3922 included.New reporting requirements began in 2010. Use Form
3921 to report a corporation’s transfer of stock pursuant to an employee’s exercise of an
incentive stock option described in Internal Revenue Code section 422(b). Use Form 3922
to report a transfer of stock by an employee where the stock was acquired pursuant to the
exercise of an option described in Internal Revenue Code section 423(c).
•Form 1042-S.Use the 2011 Form 1042-S only for income paid during 2011. Do not use
the 2011 Form 1042-S for income paid during 2010.
•Logos, slogans, and advertising.The prohibition against including logos, slogans, and
advertising on information returns and payee copies reporting amounts paid during the
2010 calendar year announced in Rev. Proc. 2008-36 was postponed to the 2011 calendar
year to provide further advance notice. The IRS has determined, with some exceptions,
that logos, slogans and advertising will not be allowed on Forms 1096 or Copy A of Forms
1097-BTC, 1098, 1099, 5498, W-2G, 1042-S, or any payee copies reporting amounts paid
during the 2011 calendar year, and thereafter. Logos, slogans, and advertising may be
used on any permissible enclosure, other thaninformation returnsand payee copies. See
the general instructions of the information return for a list of permissible enclosures. See
Section 1.3.2for updated and additional guidance.
•Editorial changes.We made editorial changes. Redundancies were eliminated as much as
possible.
Section 1.2 — Definitions
1.2.1
Form Recipient
Form recipient means the person to whom you are required by law to furnish a copy of
the official form or information statement. The form recipient may be referred to by different
names on various Forms 1099 and related forms (“payer,” “borrower,” “student,” “debtor,”
“policyholder,” “insured,” “transferor,” “recipient,” “participant,” “donor,” or, in the case of
Form W-2G, the “winner”). SeeSection 1.3.4.
December 27, 20119372011–52 I.R.B.

1.2.2
Filer
Filer means the person or organization required by law to file a form listed inSection 1.1.2
with the IRS. As outlined earlier, a filer may be a payer, creditor, recipient of mortgage or stu-
dent loan interest payments, educational institution, broker, barter exchange, person reporting
real estate transactions, trustee or issuer of any individual retirement arrangement or medical
savings account, lender who acquires an interest in secured property or who has reason to know
that the property has been abandoned, or certain donees of motor vehicles, boats, and airplanes.
1.2.3
Substitute Form
Substitute form means a paper substitute of Copy A of an official form listed inSection
1.1.2that totally conforms to the provisions in this revenue procedure.
1.2.4
Substitute Form Recipient
Statement
Substitute form recipient statement means a paper statement of the information reported on
a form listed inSection 1.1.2. This statement must be furnished to a person (form recipient),
as defined under the applicable provisions of the Code and the applicable regulations.
1.2.5
CompositeSubstituteStatement
Composite substitute statement means one in which two or more required statements (for
example, Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document.
However, each statement must be designated separately and must contain all the requisite Form
1099 information except as provided underSection 4.2. A composite statement may not be
filedwiththeIRS.
Section 1.3 — General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099,
3921, 3922, 5498, W-2G, 1042-S, and 8935
1.3.1 IntroductionPaper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922,
5498, W-2G, 1042-S, and 8935 that totally conform to the specifications listed in this revenue
procedure may be privately printed and filed as returns with the IRS. The reference to the
Department of the Treasury — Internal Revenue Service should be included on all such forms.
If you are uncertain of any specification and want it clarified, you may submit a letter cit-
ing the specification, stating your understanding and interpretation of the specification, and
enclosing an example of the form (if appropriate) to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S
1111 Constitution Avenue, NW
Room 6526
Washington, DC 20224
Note.Allow at least 30 days for the IRS to respond.
You may also contact the Substitute Forms Program via e-mail atsubstituteforms@irs.gov.
Please enter “Substitute Forms” on the Subject Line.
Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, 1042-S, and 8935 are sub-
ject to annual review and possible change. Therefore, filers are cautionedagainst overstocking
supplies of privately printed substitutes.
1.3.2
Logos, Slogans, and
Advertisements
Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include
logos, slogans, and advertisements (including advertisements for tax preparation software) may
be confused with questionable forms. A payee may not recognize the importance of the payee
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 not be allowed on Forms 1096
or Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, 1042-S, 8935, or any
2011–52 I.R.B.938December 27, 2011

payee copies reporting amounts paid during the 2011 calendar year, and thereafter, with the
following exceptions:
•The exact name of the payer, broker, or agent, primary trade name, trademark, service
mark, or symbol of the payer, broker, or agent, an embossment or watermark on the infor-
mation return and payee copies that is a representation of the name, a primary trade name,
trademark, service mark, or symbol of the payer, broker, or agent,
•Presented in any typeface, font, stylized fashion, or print color normally used by the payer,
broker, or agent, and used in a non-intrusive manner, and
•As long as these items do not materially interfere with the ability of the recipient to recog-
nize, understand, and use the tax information on the payee copies.
In addition , logos, slogans, and advertising will be allowed on corrected information returns
and payee copies for amounts paid before January 1, 2011.
The IRS e-file logo on the IRS official payee copies may be included, but it is not required,
on any of the substitute form copies.
The information return and payee copies mustclearly identify the payer’s name associated
with its employer identification number.
Logos, slogans, and advertising may be used on any permissible enclosure, such as a check
or account statement, other than information returns and payee copies. See the general instruc-
tions of the information return for a list of permissible enclosures.
As indicated inSections 1.3.1 and 5.1.3, of this revenue procedure, Forms 1096, 1097-BTC,
1098, 1099, 3921, 3922, 5498, W-2G, 1042-S, and 8935 are subject to annual review and
possible change. If you have comments about the prohibition against including logos, slogans,
and advertising on information returns and payee copies, send or email your comments to:
Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:T:M:S, 1111
Constitution Avenue, NW, Room 6526, Washington, DC 20224 orsubstituteforms@irs.gov.
1.3.3
Copy A Specifications
Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect
to layout and content. Proposed substitutes forCopy A that do not conform to the specifications
in this revenue procedure are not acceptable.Further, if you file such forms with the IRS,
you may be subject to a penalty for failure to filea correct information return under section
6721 of the Code. Generally, the penalty is$100 for each return where such failure occurs
(up to $1,500,000) per year. No IRS office is authorized to allow deviations from this revenue
procedure.
Caution:Overuse of proportional fonts may causeyou to be subject to penalties and delays
in processing.
1.3.4
Copy B and Copy C Specifications
Copy B and Copy C of the following forms must contain the information inPart 4to be
considered a “statement” or “official form” under the applicable provisions of the Code. The
format of this information is at the discretion of the filer with the exception of the location of the
tax year, form number, form name, and the information for composite Form 1099 statements
as outlined underSection 4.2.
December 27, 20119392011–52 I.R.B.

Copy B, of the forms below, are for the following recipients.
FormRecipient
1098For Payer/Borrower
1098-CFor Donor
1098-E; 1099-AFor Borrower
1098-TFor Student
1099-CFor Debtor
1099-CAPFor Shareholder
1099-KFor Payee
1099-LTCFor Policyholder
1099-R; W-2GIndicates that these forms may require Copy B to be
attached to the federal income tax return.
1099-SFor Transferor
All remaining Forms 1099;
1097-BTC; 1042-S; 8935
For Recipient
3921; 3922For Employee
5498; 5498-SA
For Participant
5498-ESA
For Beneficiary
Copy C of the following forms are:
FormRecipient
1097-BTC; 8935
For Payer
1098For Recipient/Lender
1098-CFor Donor’s Records
1098-E; 1042-SFor Recipient
1098-TFor Filer
1099-CAP; 3921; 3922For Corporation
1099-KFor Filer
1099-LTCFor Insured
1099-RFor Recipient’s Records
All other Forms 1099SeeSection 4.5.2
5498
For Trustee or Insurer
5498-ESA, 5498-SA
For Trustee
W-2GFor Winner’s Records
Note.On Copy C, Form 1099-LTC, you may reverse the locations of the policyholder’s
and the insured’s name, street address, city, state, and ZIP code for easier mailing.
2011–52 I.R.B.940December 27, 2011

Part 2
Specifications for Substitute Forms 1096
and Copies A of Forms 1097-BTC,
1098, 1099, 3921, 3922,
5498, and 8935 (All Filed with the IRS)
Section 2.1 — Specifications
2.1.1
General Requirements
Form identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in non-
reflective black carbon-basedink in print positions 15 through 19 using an OCR A font. The
check boxes to the right of the form identifying numbers must be 10-point boxes. The “VOID”
checkbox is in print position 25. The “CORRECTED” check box is in position 33. Measure-
ments are from the left edge of the paper, not including the perforated strip. SeeExhibits F and
O.
The substitute form must be an exact replica of the official IRS form with respect to layout
and content. To determine the correct form measurements, seeExhibits A through DDat the
end of this publication.
Hot wax and cold carbon spots are not permitted on any of the internal form plies. These
spots are permitted on the back of a mailer top envelope ply.
Use of chemical transfer paper for Copy A is acceptable.
The Government Printing Office (GPO) symbol must be deleted.
2.1.2
ColorandPaperQuality
Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified
by JCP Code 0–25, dated November 29, 1978, must be white 100% bleached chemical wood,
optical character recognition (OCR) bond produced in accordancewith the following specifi-
cations.
Note.Reclaimed fiber in any percentage is permitted provided the requirements of this
standard are met.
• Acidity:Phvalue,average,notlessthan.............................
4.5
•
BasisWeight:17x22-500cutsheets ...............................
18-20
• Metric equivalent–g/m
2
...........................................
75
A tolerance of ±5 pct. is allowed.
• Stiffness: Average, each direction, not less than-milligrams............
50
• Tearing strength: Average, eachdirection, not less than-grams.........40
• Opacity:Average,notlessthan-percent .............................82
• Thickness:Average-inch .......................................... 0.0038
• Metricequivalent-mm.............................................0.097
A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot vary
more than 0.0004 inch (0.0102 mm) from one edge to the other.
• Porosity:Average,notlessthan-seconds ............................10
• Finish (smoothness): Average, each side-seconds.....................
20-55
• Forinformationonly,theSheffieldequivalent-units................... 170-100
• Dirt: Average, each side, not to exceed-parts per million...............8
December 27, 20119412011–52 I.R.B.

2.1.3
Chemical Transfer Paper
Chemical transfer paper is permitted for Copy A only if the following standards are met:
•Only chemically backed paper is acceptable for Copy A. Front and back chemically treated
paper cannot be processed properly by machine.
•Carbon-coated forms are not permitted.
•Chemically transferred images must be black.
All copies must be clearly legible. Fading must be minimized to assure legibility.
2.1.4
Printing
All print on Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, and the print
on Form 1096 above the statement, “Return this entire page to the Internal Revenue Service.
Photocopies are not acceptable.” must be inFlint J-6983 red OCR dropout ink or an exact
match. However, the four-digit form identifying number must be in nonreflective carbon-based
blackinkinOCRAfont.
The shaded areas of any substitute form should generally correspond to the format of the
official form.
The printing for the Form 1096 statement and the following text may be in any shade or
tone of black ink. Black ink should only appear on the lower part of the reverse side of Form
1096, where it will not bleed through and interfere with scanning.
Note.The instructions on the front and back of Form 1096, which include filing addresses,
must be printed.
Separation between fields must be 0.1 inch.
Except for Forms 1097-BTC, 1099-R, and 1099-MISC, the numbered captions are printed
as solid with no shaded background.
Other printing requirements are discussed below.
2.1.5
OCR Specifications
You must initiate or have a quality control progra
m to assure OCR ink density. Readings
will be made when printed on approved 20 lb. white O
CR bond with a reflectance of not less
than 80%. Black ink must not have a reflectance gre
ater than 15%. These readings are based
on requirements of the “Scan-Optics Series 9000
” Optical Scanner using Flint J-6983 red OCR
dropout ink or an exact match.
The following testers and ranges are acceptable:
Important information:The forms produced under these specifications must be guaran-
teed to function properly when processed through High Speed Scan-Optics 9000 mm scanners.
Forms require precision spacing, printing, and trimming.
Density readings on the solid J-6983 (red) must be between the ranges of 0.95 to 0.90. The
optimal scanning range is 0.93. Density readings on the solid black must be between the ranges
of 112 to 108. The optimal scanning range is 110.
Note.The readings are taken using an Ex-Rite 500series densitometer, in Status T with
Obsolute or – paper setting under an Illuminate 5000 Calvin Watt Light. You must maintain
print contrast specification of ink and densitometer reflectivity reading throughout entire pro-
duction run.
•MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth
PCM-II tester on the “C” scale must range from .01 minimum to .06 maximum.
•Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red
(IR) scale must range from .12 minimum to .21 maximum. White calibration disc must be
100%. Sensitivity must be set at one (1).
•Alternative testers. Alternative testers must be approved by the IRS to establish tested PCS
values. You may obtain approval by writing to the following address:
2011–52 I.R.B.942December 27, 2011

Commissioner of Internal Revenue
Attn: SE:W:CAR:MP:P:B:T
Business Publishing – Tax Products
1111 Constitution Avenue, NW
Washington, DC 20224
2.1.6
Typography
Type must be substantially identical in size and shape to the official form. All rules are
either
1
/2-point or
3
/4-point. Rules must be identical to those on the official IRS form.
Note.The form identifying number must be nonreflective carbon-based black ink in OCR
A font.
2.1.7 DimensionsGenerally, three copies A of Forms 1098, 1099, 3921, and 3922 are contained on a single
page, 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.
Exceptions.Forms 1097-BTC, 1099-B, 1099-DIV, 1099-K, 1099-MISC, 1099-R, 5498,
and 1042-S contain two documents per page. Form 1098-C is a single page document.
There is a .33 inch top margin from the top of the corrected box, and a .25 inch right margin.
There is a
1
/32(0.0313) inch tolerance for the right margin. If the right and top margins are
properly aligned, the left margin for all forms will be correct. All margins must be free of
print. SeeExhibits A through DDin this publication for correct form measurements.
These measurements are constant for certainForms 1098, 1099, and 5498. These measure-
ments are shown only once in this publication, on Form 1098(Exhibit C). Exceptions to these
measurements are shown onthe rest of the exhibits.
The depth of the individual trimsize of each form on a page must be 3
2
/3inches, the same
depth as the official form.
Exceptions.The depth of Forms 1097-BTC, 1099-B, 1099-DIV, 1099-MISC, 1099-R,
5498, and 1042-S is 5
1
/2inches.
2.1.8
Perforation
Copy A (three per page; two per page for Forms 1097-BTC, 1099-B, 1099-DIV,
1099-MISC, 1099-R, 3921, 3922, 5498, or 1042-S) of privately printed continuous substitute
forms must be perforated at each 11" page depth. No perforations are allowed between the
3
2
/3"formsor5
1
/2" forms on a single copy page of Copies A.
The words “Do Not Cut or Separate Forms on This Page” must be printed in red dropout
ink (as required by form specifications) between the three forms or two forms per page.
Note.Perforations are recommended between all the other individual copies (Copies B and
C, and Copies 1 and 2 of Forms 1099-R and 1099-MISC, and Copy D for Forms 1099-LTC
and 1099-R) in the set. Any recipient copies printed on a single sheet of paper must be easily
separated. The best method of separation is to provide perforations between the individual
copies. Each copy should be easily distinguished whatever method of separation is used. See
Section 4.6.1for information on electronically furnishing forms to recipients.
2.1.9
What To Include
You must include the OMB Number on Copies A and Form 1096 in the same location as
on the official form.
The words “For Privacy Act and Paperwork Reduction Act Notice, see the most current
version of the General Instructions for Certain Information Returns” must be printed on Copy
A; “For more information and the Privacy Act and Paperwork Reduction Act Notice, see the
2011 General Instructions for Certain Information Returns” must be printed on Form 1096.
A postal indicia may be used if it meets the following criteria:
December 27, 20119432011–52 I.R.B.

•It is printed in the OCR ink color prescribed for the form, and
•No part of the indicia is within one print position of the scannable area.
The printer’s symbol (GPO) must not be printed on substitute Copy A. Instead, the employer
identification number (EIN) of the forms printer must be entered in the bottom margin on the
face of each individual form of Copy A, or on the bottom margin on the back of each Form
1096.
The Catalog Number (Cat. No.) shown on the forms is used for IRS distribution purposes
and should not be printed on any substitute forms.
The form must not contain the statement “IRS approved” or any similar statement.
Section 2.2 — Instructions for Preparing Paper Forms That Will Be Filed with the IRS
2.2.1
Recipient Information
The form recipient’s name, street address, city, state, ZIP code, and telephone number (if
required) should be typed or machine printed in black ink in the same format as shown on the
official IRS form. The city, state, and ZIP code must be on the same line.
The following rules apply to theform recipient’s name(s):
•The name of the appropriate form recipient must be shown on the first or second name line
in the area provided for the form recipient’s name.
•No descriptive information or other name may precede the form recipient’s name.
•Only one form recipient’s name may appear on the first name line of the form.
•If the multiple recipients’ names are required on the form, enter on the first name line
the recipient name that corresponds to the recipient taxpayer identification number (TIN)
shown on the form. Place the other form recipients’ names on the second name line (only
2 name lines are allowable).
Because certain states require that trust accounts be provided in a different format, filers
generally should provide information returns reflecting payments to trust accounts with the:
•Trust’s employer identification number (EIN) in the recipient’s TIN area,
•Trust’s name on the recipient’s first name line, and
•Name of the trustee on the recipient’s second name line.
Although handwritten forms will be accepted,the IRS prefers that filers type or machine
print data entries. Also, filers should insertdata in the middle of blocks well separated from
other printing and guidelines, and take measuresto guarantee clear, dark black, sharp images.
Photocopies are not acceptable.
2.2.2
Account Number Box
Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and W-2G for
an account number designation when required by the official IRS form. The account number
is required if you have multiple accounts for a recipient for whom you are filing more than
one information return of the same type. Additionally, the IRS encourages you to include the
recipients’ account numbers on paper forms if your system of records uses the account number
rather than the name or TIN for identification purposes. Also, the IRS will include the account
number in future notices to you about backup withholding. If you use window envelopes and
a reduced rate to mail statements to recipients, be sure the account number does not appear in
the window. Otherwise, the Postal Service may not accept them for mailing.
Exception.Form 1098-T can have third party provider information.
2.2.3
Specifications and Restrictions
Machine-printed forms should be printed using a 6 lines/inch option, and should be printed
in 10 pitch pica (10 print positions per inch) or12 pitch elite (12 print positions per inch).
Proportional spaced fonts are unacceptable.
2011–52 I.R.B.944December 27, 2011

Substitute forms prepared in continuous or strip form must be burst and stripped to conform
to the size specified for a single sheet before they are filed with the IRS. The size specified does
not include pin feed holes. Pin feed holes must not be present on forms filed with the IRS.
Do not:
•Use a felt tip marker. The machine used to “read” paper forms generally cannot read this
ink type.
•Use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special characters
in the numbered money boxes.
Exception.Use decimal points to indicate dollars and cents (for example, 2000.00 is
acceptable).
•Use apostrophes (’), asterisks (*), or other special characters on the payee name line.
•Fold Forms 1098, 1099, 3921, 3922, or 5498 mailed to the IRS. Mail these forms flat in an
appropriately sized envelope or box. Folded documents cannot be readily moved through
the machine used in IRS processing.
•Staple Forms 1096 to the transmitted returns. Any staple holes near the return code number
may impair the IRS’s ability to machine scan the type of documents.
•Type other information on Copy A.
•Cut or separate the individual forms on the sheet of forms of Copy A (except Forms W-2G).
2.2.4
Where To File
Mail completed paper forms to the IRS service center shown in the Instructions for Form
1096 and in the 2011 General Instructions for Certain Information Returns. Specific informa-
tion needed to complete the forms mentioned in this revenue procedure are given in the specific
form instructions. A chart, showing which form must be filed to report a particular payment,
is included in the 2011 General Instructions for Certain Information Returns.
Part 3
Specifications for Substitute Form
W-2G (Filed with the IRS)
Section 3.1 — General
3.1.1
Purpose
The following specifications give the format requirements for substitute Form W-2G (Copy
A only), which is filed with the IRS.
A filer may use a substitute Form W-2G to file with the IRS (referred to as “substitute Copy
A”). The substitute form must be an exact replica of the official form with respect to layout
and content.
Section 3.2 — Specifications for Copy A of Form W-2G
3.2.1
Substitute Form W-2G (Copy A)
You must follow these specifications when printing substitute Copy A of the Form W-2G.
ItemSubstitute Form W-2G (Copy A)
Paper Color and
Quality
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pound (basis 17 x 22-500), plus or minus 5 percent. The paper
must consist substantially of bleached chemical wood pulp. It must
be free from unbleached or ground wood pulp or post-consumer
recycled paper. It also must be suitably sized to accept ink without
feathering.
December 27, 20119452011–52 I.R.B.

ItemSubstitute Form W-2G (Copy A)
Ink Color and
Quality
All printing must be in a high quality non gloss black ink.
TypographyThe type must be substantially identical in size and shape to the
official form. All rules on the document are either
1
/2point (.007
inch), 1 point (0.015 inch), or 3 point (0.045). Vertical rules must
be parallel to the left edge of the document, horizontal rules to the
top edge.
DimensionsThe official form is 8 inches wide x 3
2
/3inches deep, exclusive
of a snap stub. Any substitute Copy A can be between 8 inches
and 8
1
/2inches wide by 3
2
/3inches deep. The snap feature is not
required on substitutes. All margins must be free of print. There is
a .33 inch top margin from the top of the corrected box, and a
1
/2
inch left margin. If the top and left margins are properly aligned,
the right margin for all forms will be correct. If the substitute forms
are in continuous or strip form, they must be burst and stripped to
conform to the size specified for a single form.
Hot Wax and Cold
Carbon Spots
Hot wax and cold carbon spots are not permitted on any of the
internal form plies. These spots are permitted on the back of a
mailer top envelope ply.
Printer’s SymbolThe Government Printing Office (GPO) symbol must not be printed
on substitute Forms W-2G. Instead, the employer identification
number (EIN) of the forms printer must be printed in the bottom
margin on the face of each individual Copy A on a sheet. The
form must not contain the statement “IRS approved” or any similar
statement.
Catalog NumberThe Catalog Number (Cat. No.) shown on Form W-2G is used
for IRS distribution purposes and should not be printed on any
substitute forms.
Part 4
Substitute Statements to Form Recipients and
Form Recipient Copies
Section 4.1 — Specifications
4.1.1
Introduction
If you do not use the official IRS form to furnishstatements to recipients, you must furnish
an acceptable substitute statement. To be acceptable, your substitute statement must comply
with the rules in this section. If you are furnishing a substitute form, see Regulations sections
1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements must
be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and
1099-PATR, and Form 1099-MISC or 1099-S for royalties. Generally, information returns may
be furnished electronically withthe consent of the recipient. SeeSection 4.6.1.
Note.A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a state-
ment to the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement
required by those regulations is not subjectto the requirements outlined in this section.
2011–52 I.R.B.946December 27, 2011

4.1.2
Substitute Statements to
Recipients for Certain Forms
1099-B, 1099-INT, and 1099-DIV,
and for Forms 1099-OID and
1099-PATR
The rules in this section apply to Form 1099-B, 1099-INT (except for interest reportable
under section 6041), 1099-DIV (except for section 404(k) dividends), 1099-OID, and 1099-
PATR only. You may furnish form recipients with Copy B of the official Form 1099 or a
substitute Form 1099 (form recipient statement) if it contains the same language as the official
IRS form (such as aggregate amounts paid to theform recipient, any backup withholding, the
name, address, and TIN of the person making thereturn, and any other information required
by the official form). Except for state income tax withholding information, information not
required by the official form should not be included on the substitute form.
Exception.A filer may include Form 1099-B information on a composite form with the
forms listed in this section. Therefore supporting, explanatory, or comparable relevant infor-
mation for covered and noncovered lots on the 1099-B portion of the composite substitute
statement can be included. This information includes display on the payee statement of data
elements such as basis for noncovered lots, explanatory remarks on permissible basis adjust-
ments for covered lots, descriptions of the type of transaction (merger, buy to close, redemption,
etc.), identification of contingent payment debt obligations, and lot relief methods.
Brokers that use substitute statements shouldsegregate dispositions of noncovered secu-
rities from covered securities, and further segregate long-term and short-term dispositions of
covered securities (for 2011 these segregationsare not required; they are required for 2012
dispositions). They may also segregate long-term from short-term dispositions of noncovered
securities, to the extent that date acquired is known. For 2012 dispositions and 2011 disposi-
tions for which aggregation is done, the substitute Forms 1099-B would have up to five sepa-
rate sections, each with a heading identifying which securities are included in the list, and each
separately totaled. Each section, after totaling or within the heading for the section, should
indicate how to report the transactions on Form 8949, as indicated.
(1) Short-Term Transactions for Which Basis Was Reported to the IRS; Report on Form
8949, Part I, withBox Achecked.
(2) Short-Term Transactions for Which Basis IsNotReported to the IRS; Report on Form
8949, Part I, withBox Bchecked.
(3) Long-Term Transactions for Which Basis Is Reported to the IRS; Report on Form 8949,
Part II, withBox Achecked.
(4) Long-Term Transactions for Which Basis IsNotReported to the IRS; Report on Form
8949, Part II, withBox Bchecked.
(5) Transactions for Which Basis Is Not Reported to the IRS and for Which Short- or Long-
Term Determination is Unknown (to Broker); Report on Form 8949, in either Part I or Part II
as appropriate, withBox Bchecked.
As long as transactions are clearly distinguished as to whether basis was or was not reported
to the IRS and any information not reported to the IRS is clearly identified, each transaction
may include information not reported to the IRS, including basis, date acquired, and gain or
loss, with each transaction. That is, it is no longer necessary to report this information sepa-
rately. Therefore, for short-term dispositionswhere basis was not reported to the IRS, basis
and date acquired may be shown just as it would be shown for short-term dispositions where
basis was reported to the IRS.
For 2012 dispositions, each of the applicable sections must have Sales Price and Cost or
Other Basis separately totaled. Net gain or loss, if included for any of the sections, may also
be totaled.
A draft of the 2012 Form 1099-B was available on the IRS.gov draft forms page, at
www.IRS.gov/draftforms, at the time this publication was released (the draft will be removed
after the final form posts). The 2012 Form 1099-B will have boxes for stock or other symbol
(box 1d) and quantity sold (box 1e) (if applicable). It will also have a checkbox to indicate
if basis was reported to the IRS (box 6b) (for 2011 substitute Forms 1099-B, brokers may
generate this indicator and reflect it). Columns will be added to Form 8949 for 2012 for
stock or other symbol and quantity sold, and transactions will continue to be required to be
December 27, 20119472011–52 I.R.B.

segregated on Form 8949 based on whether or not basis was reported to the IRS. We also plan
to add a gain/loss column to the 2012 Form 8949.
Further information impacting Publication 1179,such as issues arising after its final release,
will be posted on IRS.gov atwww.IRS.gov/pub1179.
SeeSection 4.3.
You may enter a total of the individual accounts listed on the form only if they have been
paid by the same payer. For example, if you are listing interest paid on several accounts by
one financial institution on Form 1099-INT, you may also enter the total interest amount. You
may also enter a date next to the corrected box if that box is checked.
A substitute form recipient statement for Forms 1099-INT, 1099-DIV, 1099-OID, or
1099-PATR must comply with the following requirements:
(1) Box captions and numbers that are applicable must be clearly identified, using the same
wordingandnumberingasontheofficialform.
(2) The form recipient statement (Copy B) must contain all applicable form recipient in-
structions provided on the front and back of the official IRS form. You may provide those
instructions on a separate sheet of paper.
(3) The form recipient statement must contain the following in bold and conspicuous type:
This is important tax information and is being furnished to the Internal Revenue Ser-
vice (except as indicated). If you are required to file a return, a negligence penalty or
other sanction may be imposed on you if this income is taxable and the IRS determines
that it has not been reported.
(4) The box caption“Federal income tax withheld”must be in boldface type or otherwise
highlighted on the form recipient statement.
(5) The form recipient statement must contain the Office of Management and Budget
(OMB) number as shown on the official IRS form. SeePart 5.
(6) The form recipient statement must contain the tax year (for example, 2011), form num-
ber (for example, Form 1099-INT), and form name (for example, Interest Income) of the offi-
cial IRS Form 1099. This information must be displayed prominently together in one area of
the statement. For example, the tax year, form number, and form name could be shown in the
upper right part of the statement. Each copy must be appropriately labeled (such as Copy B,
For Recipient). SeeSection 4.5for applicable labels and arrangement of assembly of forms.
Note.Do not include the words “Substitute for” or “In lieu of” on the form recipient statement.
(7) Layout and format of the form is at the discretion of the filer. However, the IRS en-
courages the use of boxes so that the statement has the appearance of a form and can be easily
distinguished from other non-tax statements.
(8) Each recipient statement of Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR
must include the direct access telephone number of an individual who can answer questions
about the statement. Include that telephone number conspicuously anywhere on the recipient
statement.
(9) A mutual fund family may state separately on one document (for example, one piece
of paper) the dividend income earned by a recipient from each fund within the family of funds
as required by Form 1099-DIV. However, each fundand its earnings must be stated separately.
The form must contain an instruction to the recipient that eachfund’s dividends and name, not
the name of the mutual fund family, must be reported on the recipient’s tax return. The form
cannot contain an aggregate total of all funds.
In addition, a mutual fund family may furnish a single statement (as a single filer) for Forms
1099-INT, 1099-DIV, and 1099-OID information. Each fund and its earnings must be stated
separately. The form must contain an instruction to the recipient that each fund’s earnings and
name, not the name of the mutual fund family, must be reported on the recipient’s tax return.
The form cannot contain an aggregate total of all funds.
2011–52 I.R.B.948December 27, 2011

4.1.3
Substitute Statements to
Recipients for Certain Forms
1098, 1099, 5498, and W-2G
Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-T,
1099-A, 1099-B, 1099-C, 1099-CAP, 1099-G, 1099-H, 1099-K, 1099-LTC, 1099-MISC,
1099-Q, 1099-R, 1099-S, 1099-SA, 3921, 3922, 5498, 5498-ESA, 5498-SA, 8935, W-2G,
1099-DIV (only for section 404(k) dividends reportable under section 6047), and 1099-INT
(only for interest of $600 or more made in the course of a trade or business reportable under
section 6041) can be copies of the official forms or an acceptable substitute.
Caution.The IRS does not require a donee to use Form 1098-C as the written acknowledg-
ment for contributions of motor vehicles, boats, and airplanes. However, if you choose to use
copies of Form 1098-C or an acceptable substitute as the written acknowledgment, then you
must follow the requirements of thisSection 4.1.3.
To be acceptable, a substitute form recipient statement must meet the following require-
ments.
(1) The tax year, form number, and form name must be the same as the official form and
must be displayed prominently together in onearea on the statement. For example, they may
be shown in the upper right part of the statement.
(2) The filer’s and the form recipient’s identifying information required on the official IRS
form must be included.
(3) Each substitute recipient statementfor Forms W-2G, 1097-BTC, 1098, 1098-C,
1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding state
and local income tax refunds), 1099-H, 1099-K, 1099-INT, 1099-LTC, 1099-MISC (excluding
fishing boat proceeds), 1099-OID, 1099-PATR, 1099-Q, 1099-S, and 8935 must include
the direct access telephone number of an individual who can answer questions about the
statement. Include the telephone number conspicuously anywhere on the recipient statement.
Although not required, payers reporting on Forms 1099-R, 1099-SA, 3921, 3922, 5498,
5498-ESA, and 5498-SA are encouraged to furnish telephone numbers.
(4) All applicable money amounts and information, including box numbers, required to be
reported to the form recipient must be titled on the form recipient statement in substantially the
same manner as those on the official IRS form.The box caption “Federal income tax withheld”
must be in boldface type on the form recipient statement.
Exception.If you are reporting a payment as “Other income” in box 3 of Form 1099-MISC,
you may substitute appropriate language for the box title. For example, for payments of ac-
crued wages and leave to a beneficiary of a deceased employee, you might change the title of
box 3 to “Beneficiary payments” or something similar.
Note.You cannot make this change on Copy A.
Note.If federal income tax is withheld and shown on Form 1099-R or W-2G, Copy B and
Copy C must be furnished to the recipient. If federal income tax is not withheld, only Copy C
of Form 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions similar
to those on the back of the official Copy B and Copy C of Form 1099-R must be furnished to the
recipient. For convenience, you may choose to provide both Copies B and C of Form 1099-R
to the recipient.
(5) You must provide appropriate instructionsto the form recipient similar to those on the
official IRS form, to aid in the proper reportingon the form recipient’s income tax return. For
payments reported on Forms 1099-B, and 1099-CAP, the requirement to include instructions
substantially similar to those on the official IRS form may be satisfied by providing form recip-
ients with a single set of instructions for all Forms 1099-B and 1099-CAP statements required
to be furnished in a calendar year.
(6) If you use carbonless sets to produce recipient statements, the quality of each copy in
the set must meet the following standards:
•All copies must be clearly legible,
•All copies must be able to be photocopied, and
•Fading must not diminish legibility and the ability to photocopy.
In general, black chemical transfer inks are preferred, but other colors are permitted if the above
standards are met. Hot wax and cold carbon spots are not permitted on any of the internal form
plies. The back of a mailer top envelope ply may contain these spots.
December 27, 20119492011–52 I.R.B.

(7) A mutual fund family may state separately on one document (for example, one piece
of paper) the Form 1099-B information for a recipient from each fund as required by Form
1099-B. However, the gross proceeds, etc., from each transaction within a fund must be stated
separately. The form must contain an instruction to the recipient that each fund’s (not the
mutual fund family’s) name and amount must bereported on the recipient’s tax return. The
form cannot contain an aggregate total of all funds.
(8) You may use a Uniform Settlement Statement (under the Real Estate Settlement Proce-
dures Act of 1974 (RESPA)) for Form 1099-S. The Uniform Settlement Statement is acceptable
as the written statement to thetransferor if you include the legend for Form 1099-S found in
Section 4.4.2and indicate which information on the Uniform Settlement Statement is being
reported to the IRS on Form 1099-S.
(9) For reporting state income tax withholding and state payments, you may add an addi-
tional box(es) to recipient copies as appropriate.
Note.You cannot make this change on Copy A.
(10) On Copy C of Form 1099-LTC, you may reverse the location of the policyholder’s and
the insured’s name, street address, city, state, and ZIP code for easier mailing.
(11) If an institution insurer uses a third party service provider to file Form 1098-T, then in
addition to the institution or insurers name, address, and telephone number, the same informa-
tion may be included for the third party service provider in the space provided on the form.
Section 4.2 — Composite Statements
4.2.1
Composite Substitute Statements
for Certain Forms 1099-B,
1099-INT, 1099-DIV, 1099-MISC,
and 1099-S, and for Forms
1099-OID and 1099-PATR
A composite form recipient statement is permitted for reportable payments of interest, div-
idends, original issue discount, patronage dividends, and royalties (Forms 1099-INT (except
for interest reportable under section 6041), 1099-DIV (except for section 404(k) dividends),
1099-MISC or 1099-S (for royalties only),1099-OID, or 1099-PATR) when one payer is re-
porting more than one of these payments during a calendar year to the same form recipient.
Generally, do not include any other Form 1099 information (for example, 1098 or 1099-A)
on a composite statement with the information required on the forms listed in the preceding
sentence.
Exception.A filer may include Form 1099-B information on a composite form with the
forms listed above. Therefore supporting, explanatory, or comparable relevant information for
covered and noncovered lots on the 1099-B portion of the composite substitute statement can be
included as long as the statementclearly indicates such information is not being provided to the
IRS. This information includes display on the payee statement of data elements such as basis
for noncovered lots, explanatory remarks on permissible basis adjustments for covered lots,
descriptions of the type of gain or loss (merger, buy to close, redemption, etc.), identification
of contingent payment debt obligations, and lot relief methods.
Information required by the official Form 1099-B that would be repeated in a composite
statement can be stated a single time as long as the statement clearly shows and delineates the
information required by the official form.
Brokers that use substitute statements may segregate long-term from short-term sales on
the same statement. And as long as they clearly distinguish information that is reported to the
IRS from that not being reported to the IRS, brokers may include similar and other relevant tax
information for covered and noncovered shares on the same statement. SeeSection 4.3.
Although the composite form recipient statement may be on one sheet, the format of the
composite form recipient statement must satisfy the following requirements in addition to the
requirements listed earlier inSection 4.1.2.
•All information pertaining to a particular type of payment must be located and blocked
together on the form and separate from any information covering other types of payments
included on the form. For example, if you are reporting interest and dividends, the Form
1099-INT information must be presented separately from the Form 1099-DIV information.
2011–52 I.R.B.950December 27, 2011

•The composite form recipient statement must prominently display the tax year, form num-
ber, and form name of the official IRS form together in one area at the beginning of each
appropriate block of information.
•Any information required by the official IRS forms that would otherwise be repeated in
each information block is required to be listed only once in the first information block on
the composite form. For example, there is no requirement to report the name of the filer
in each information block. This rule does notapply to any money amounts (for example,
federal income tax withheld) or to any other information that applies to money amounts.
•A composite statement is an acceptable substitute only if the type of payment and the recip-
ient’s tax obligation with respect to the payment are as clear as if each required statement
were furnished separately on an official form.
4.2.2
Composite Substitute Statements
to Recipients for Forms Specified
in Section 4.1.3
A composite form recipient statement for the forms specified inSection 4.1.3is permitted
when one filer is reporting more than one type of payment during a calendar year to the same
form recipient. A composite statement is not allowed for a combination of forms listed in
Section 4.1.3and forms listed inSection 4.1.2.
Exceptions:
•Substitute payments in lieu of dividends or interest reported in Box 8 of Form 1099-MISC
may be reported on a composite substitute statement with Form 1099-DIV.
•Form 1099-B information may be reported on a composite form with the forms specified
inSection 4.1.2as described inSection 4.2.1.
•Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C.
•Royalties reported on Form 1099-MISC or 1099-S may be reported on a composite form
only with the forms specified inSection 4.1.2.
Although the composite form recipient statement may be on one sheet, the format of the
composite form recipient statement must satisfy the requirements listed inSection 4.2.1as well
as the requirements inSection 4.1.3. A composite statement of Forms 1098 and 1099-INT (for
interest reportable under section 6049) is not allowed.
Section 4.3 - Additional Information for Substitute and Composite Forms 1099-B
4.3.1
Design Layout for Presenting
Additional 1099-B Information
If you wish to provide additional information to the investor on the same substitute recipi-
ent Form 1099-B, the form must follow the rules set forth in “Exception” inSection 4.1.2and
should clearly delineate how the information is presented. You should present the information
in the same numerical order as on the official IRS form as much as possible. Any information
presented should make reference to its corresponding number on the official form as appropri-
ate. You should clearly categorize each type of information you are reporting. The substitute
form should clearly explain which pieces of information are and which are not reported to the
IRS. SeeExhibit Hfor an example of a substitute recipient Form 1099-B that includes addi-
tional information.
4.3.2
Added Legend for Providing
Additional 1099-B Information
If you wish to provide additional information to the investor on the same substitute recipient
Form 1099-B, an additional separate legend is required that explains exactly which pieces of
information are and which are not reported to the IRS to the extent, if any, the information
is not already identified as not being reported to the IRS as described inSection 4.1.2under
“Exception.” It should clearly explain how the information is presented. You may present
this legend in a way that is consistent with your design as long as it clearly indicates which
information is being provided to the IRS. Additionally, a reminder to taxpayers that they are
ultimately responsible for the accuracyof their tax returns is also required.
December 27, 20119512011–52 I.R.B.

Section 4.4 — Required Legends
4.4.1 Required Legends for Forms
1098
Form 1098 recipient statements (Copy B) must contain the following legends:
•Form 1098—
(1) “The information in boxes 1, 2, 3, and 4 is important tax information and is being
furnished to the Internal Revenue Service. If you are required to file a return, a negligence
penalty or other sanction may be imposed on you if the IRS determines that an underpayment
of tax results because you overstated a deduction for this mortgage interest or for these points
or because you did not report this refund of interest on your return.”
(2) “Caution.The amount shown may not be fully deductible by you. Limits based on the
loan amount and the cost and value of the secured property may apply. Also, you may only
deduct interest to the extent it was incurred by you, actually paid by you, and not reimbursed
by another person.”
•Form 1098-C:
Copy B — “In order to take a deduction of more than $500 for this contribution, you
must attach this copy to your federal tax return.”
Copy C — “This information is being furnished to the Internal Revenue Service unless
box 7 is checked.”
•Form 1098-E — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if the IRS determines that an underpayment of tax results because
you overstated a deduction for student loan interest.”
•Form 1098-T — “This is important tax information and is being furnished to the Internal
Revenue Service.”
4.4.2
Required Legends for
Forms 1099 and W-2G
•Forms 1099-A, 1099-C, and 1099-CAP:
Copy B — “This is important tax information and is being furnished to the Internal Rev-
enue Service. If you are required to file a return, a negligence penalty or other sanction may
be imposed on you if taxable income results from this transaction and the IRS determines
that it has not been reported.”
•Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID,
1099-PATR, and 1099-Q:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this income is taxable and the IRS determines that it has not been
reported.”
•Form 1099-H:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service.”
•Form 1099-LTC:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that
it has not been reported.”
Copy C — “Copy C is provided to you for information only. Only the policyholder is
required to report this information on a tax return.”
•Form 1099-R:
Copy B — “Report this income on your federal tax return. If this form shows federal
income tax withheld in box 4, attach this copy to your return.”
Copy C — “This information is being furnished to the Internal Revenue Service.”
•Form 1099-S:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that
it has not been reported.”
2011–52 I.R.B.952December 27, 2011

•Form 1099-SA:
Copy B — “This information is being furnished to the Internal Revenue Service.”
•Form W-2G:
Copy B — “This information is being furnished to the Internal Revenue Service. Report
this income on your federal tax return. If this form shows federal income tax withheld in
box 2, attach this copy to your return.”
Copy C — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this income is taxable and the IRS determines that it has not been
reported.”
4.4.3
Required Legends for Forms
1097-BTC, 3921, 3922, 5498, and
8935
Recipient statements (Copy B) for these forms must contain the following legends:
•Form 1097-BTC — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if an amount of tax credit exceeding the amount reported on this
form is claimed on your income tax return.”
•Form 3921:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that
it has not been reported.”
Copy C — “This copy should be retained by the corporation whose stock has been trans-
ferred under Section 422(b).”
•Form 3922:
Copy B — “This is important tax information and is being furnished to the Internal
Revenue Service.”
Copy C — “This copy should be retained by the corporation.”
•Form 5498 — “This information is being provided to the Internal Revenue Service.”
Note.If you do not provide another statement to the participant because no contributions
were made for the year, the statement of the fair market value and any required minimum
distribution, of the account must contain this legend and a designation of which information
isbeingprovidedtotheIRS.
•Form 5498-ESA — “The information in boxes 1 and 2 is being furnished to the Internal
Revenue Service.”
•Form 5498-SA — “The information in boxes 1 through 6 is being furnished to the Internal
Revenue Service.”
•Form 8935 — “This is important tax information and is being furnished to the Internal
Revenue Service.”
Section 4.5 — Miscellaneous Instructions for Copies B, C, D, 1, and 2
4.5.1
Copies
Copies B, C, and in some cases, D, 1, and 2 are included in the official assembly for the
convenience of the filer. You are not legally required to include all these copies with the pri-
vately printed substitute forms. Furnishing Copies B and, in some cases, C will satisfy the
legal requirement to provide statements of information to form recipients.
Note.If an amount of federal income tax withheld is shown on Form 1099-R or W-2G,
Copy B (to be attached to the tax return) and Copy C must be furnished to the recipient. Copy
D (Forms 1099-R and W-2G) may be used for Payer records. Only Copy A should be filed
with the IRS.
4.5.2
Arrangement of Assembly
Copy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of
the assembly must be arranged, from top to bottom, as follows. For:
December 27, 20119532011–52 I.R.B.

•Form 1098 — Copy B “For Payer/Borrower”; Copy C “For Recipient/Lender.”
•Form 1098-C — Copy B “For Donor”; Copy C “For Donor’s Records”; Copy D “For
Donee.”
•Form 1098-E — Copy B “For Borrower”; Copy C “For Recipient.”
•Form 1098-T — Copy B “For Student”; Copy C “For Filer.”
•Form 1099-A — Copy B “For Borrower”; Copy C “For Lender.”
•Forms 1097-BTC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-OID, 1099-PATR,
1099-Q, and 8935— Copy B “For Recipient”; Copy C “For Payer.”
•Form 1099-C — Copy B “For Debtor”; Copy C “For Creditor.”
•Form 1099-CAP — Copy B “For Shareholder”; Copy C “For Corporation.”
•Form 1099-H — Copy B “For Recipient”; Copy 1 “For Recipient (Issued by the HCTC
Program)”; Copy C “For Payer.”
•Form 1099-K — Copy B “For Payee”; Copy C “For Filer.”
•Form 1099-LTC — Copy B “For Policyholder”; Copy C “For Insured”; and Copy D “For
Payer.”
•Form1099-MISC—Copy1“ForStateTaxDepartment”; Copy B “ForRecipient”; Copy
2 “To be filed with recipient’s state income tax return, when required”; and Copy C “For
Payer.”
•Form 1099-R — Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
income on your federal tax return. If this form shows federal income tax withheld in box
4, attach this copy to your return”; Copy C “For Recipient’s Records”; Copy 2 “File this
copy with your state, city, or local income tax return, when required”; Copy D “For Payer.”
•Form 1099-S — Copy B “For Transferor”; Copy C “For Filer.”
•Form 1099-SA — Copy B “For Recipient”; Copy C “For Trustee/Payer.”
•Form 3921 — Copy B “For Employee”; Copy C “For Corporation”; Copy D “For Trans-
feror.”
•Form 3922 — Copy B “For Employee”; Copy C “For Corporation.”
•Form 5498 — Copy B “For Participant”; Copy C “For Trustee or Issuer.”
•Form 5498-ESA — Copy B “For Beneficiary”; Copy C “For Trustee.”
•Form 5498-SA — Copy B “For Participant”; Copy C “For Trustee.”
•Form W-2G — Copy 1 “For State Tax Department”; Copy B “Report this income on your
federal tax return. If this form shows federal income tax withheld in box 2, attach this copy
to your return”; Copy C “For Winner’s Records”; Copy 2 “Attach this copy to your state
income tax return, if required.”; Copy D “For Payer.”
4.5.3
Perforations
Perforations are recommended between forms on all copies except Copy A to make sep-
arating the forms easier. Recipient copies, including those that are printed on a single sheet
of paper, must be easily separated. The best method of separation is to provide perforations
between the individual copies. Each copy should be easily distinguished whatever method of
separation is used.
Perforations or other means of separation arerequired between forms on all copies except
Copy A to make separating the forms easier.Exception:Copy A of Form W-2G may be
perforated.
Note.Perforation does not apply to printouts of copies that are furnished electronically to
recipients (as described in Regulations section 31.6051–1(j)). However, these recipients should
be cautioned to carefully separate any copies. SeeSection 4.6.
Section 4.6 — Electronic Delivery of Recipient Statements
4.6.1
Electronic Recipient Statements
If you are required to furnish a written statement (Copy B or an acceptable substitute) to a
recipient, then you may furnish the statement electronically instead of on paper. This includes
furnishing the statement to recipients of Forms 1098, 1098-E, 1098-T, 1099-A, B, C, CAP, DIV,
G, H, INT, K, LTC, MISC, OID, PATR, Q, R, S, SA, 3921, 3922, 5498, 5498-ESA, 5498-SA,
2011–52 I.R.B.954December 27, 2011

and 8935. It also includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes,
wagering pools, and lotteries).
Note.Until further guidance is issued, you cannot furnish Form 1098-C electronically.
Perforation (seeSection 2.1.8) does not apply to printouts of copies of forms that are furnished
electronically to recipients. However, recipients should be cautioned to carefully separate the
copies.
If you meet the requirements listed below, you are treated as furnishing the statement timely.
ConsentThe recipient must consent in the affirmative and not have withdrawn the consent before
the statement is furnished. The consent by therecipient must be made electronically in a way
that shows that he or she can access the statement in the electronic format in which it will be
furnished.
You must notify the recipient of any hardware or software changes prior to furnishing the
statement. A new consent to receive the statement electronically is required after the new
hardware or software is put into service.
Prior to furnishing the statements electronically, you must provide the recipient a statement
with the following statements prominently displayed:
•If the recipient does not consent to receive the statement electronically, a paper copy will
be provided.
•The scope and duration of the consent. For example, whether the consent applies to every
year the statement is furnished or only for the January 31 immediately following the date
of the consent.
•How to obtain a paper copy after giving consent.
•How to withdraw the consent. The consent may be withdrawn at any time by furnishing
the withdrawal in writing (electronically oron paper) to the person whose name appears
on the statement. Confirmation of the withdrawal also will be in writing (electronically or
on paper).
•Notice of termination. The notice must state under what conditions the statements will no
longer be furnished to the recipient.
•Procedures to update the recipient’s information.
•A description of the hardware and software required to access, print and retain a statement,
and a date the statement will no longer be available on the website.
Format, Posting, and NotificationAdditionally, you must:
•Ensure the electronic format contains all therequired information and complies with the
guidelines in this document.
•Post, on or before the January 31 due date, theapplicable statement on a website accessible
to the recipient through October 15 of that year.
•Inform the recipient, electronically or by mail, of the posting and how to access and print
the statement.
For more information, see Regulations section 31.6051-1. For electronic furnishing of
Forms 1098-E and 1098-T, see Regulations sections 1.6050S-2 and 1.6050S-4. For electronic
furnishing of Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice
2004-10, 2004-1 C.B. 433.
December 27, 20119552011–52 I.R.B.

Part 5
Additional Instructions for Substitute
Forms 1098, 1097-BTC, 1099, 5498, W-2G, and 1042-S
Section 5.1 — Paper Substitutes for Form 1042-S
5.1.1
Paper Substitutes
Paper substitutes of Copy A for Form 1042-S, Foreign Person’s U.S. Source Income Sub-
ject to Withholding, that totally conform to the specifications contained in this procedure may
be privately printed without prior approval from the Internal Revenue Service. Proposed sub-
stitutes not conforming to these specifications must be submitted for consideration.
Note.Copies B, C, D, and E of Form 1042-S may contain multiple income entries for the
same recipient, that is multiple rows of the top boxes 1-10 of the form.
5.1.2
Time Frame For Submission of
Form 1042-S
The request should be submitted by November 15 of the year prior to the year the form is
to be used. This is to allow the Service adequate time to respond and the submitter adequate
time to make any corrections. These requests should contain a copy of the proposed form, the
need for the specific deviation(s), and the number of information returns to be printed.
5.1.3
Revisions
Form 1042-S is subject to annual review and possible change. Withholding agents and form
suppliers are cautioned against overstocking supplies of the privately printed substitutes.
5.1.4
Obtaining Copies
Copies of the official form for the reporting year may be obtained from most Service offices.
The Service provides only cut sheets of these forms. Continuous fan-fold/pin-fed forms are not
provided.
5.1.5
Instructions For Withholding
Agents
Instructions for withholding agents:
•Only original copies may be filed with the Service. Reproductions are not acceptable.
•The term “Recipient’s U.S. TIN” for an individual means the social security number (SSN)
or IRS individual taxpayer identification number (ITIN), consisting of nine digits sepa-
rated by hyphens as follows: 000-00-0000. For all other recipients, the term means em-
ployer identification number (EIN) or qualified intermediary employer identification num-
ber (QI-EIN). The QI-EIN designation includes a withholding foreign partnership employer
identification number (WP-EIN) and a withholding foreign trust employer identification
number (WT-EIN). The EIN and QI-EIN consist of nine digits separated by a hyphen as
follows: 00-0000000. The taxpayer identification number (TIN) must be in one of these
formats.
•Withholding agents are requested to type or machine print whenever possible, provide qual-
ity data entries on the forms (that is, use black ink and insert data in the middle of blocks
well separated from other printing and guidelines), and take other measures to guarantee a
clear, sharp image. Withholding agents are notrequired, however, to acquire special equip-
ment solely for the purpose of preparing these forms.
•The “AMENDED” and “PRO-RATA BASIS REPORTING” boxes must be printed at the
top center of the form under the title and checked, if applicable.
•Substitute forms prepared in continuous or strip form must be burst and stripped to conform
to the size specified for a single form beforethey are filed with the Service. The dimen-
sions are found below. Computer cards are acceptable provided they meet all requirements
regarding layout, content, and size.
2011–52 I.R.B.956December 27, 2011

5.1.6
Substitute Form 1042-S Format
Requirements
PropertySubstitute Form 1042-S Format Requirements
PrintingPrivately printed substitute Forms 1042-S must be exact replicas
of the official forms with respect to layout and content. Only the
dimensions of the substitute form may differ. The Government
Printing Office (GPO) symbol must be deleted. The exact dimensions
are found below.
Box EntriesOnly one item of income may be represented on the copy submitted
to the Service (Copy A). Multiple income items may be shown on
copies provided to recipients or retained by withholding agents. All
boxes appearing on the official form must be present on the substitute
form, with appropriate captions.
Color and Quality
of Ink
All printing must be in high quality non-gloss black ink.
TypographyType must be substantially identical in size and shape to
corresponding type on the official form. All rules on the document
are either 1 point (0.015") or 3 point (0.045"). Vertical rules must be
parallel to the left edge of the document; horizontal rules must be
parallel to the top edge.
AssemblyIf all five parts are present, theparts of the assembly shall be arranged
from top to bottom as follows: Copy A (Original) “for Internal
Revenue Service,” Copies B, C, and D “for Recipient,” and Copy E
“for Withholding Agent.”
• Paper for Copy A must be white chemical wood bond, or
equivalent, 20 pound (basis 17 x 22–500), plus or minus 5
percent; or offset book paper, 50 pound (basis 25 x 38–500). No
optical brighteners may be added to the pulp or paper during
manufacture. The paper must consist of principally bleached
chemical wood pulp or recycled printed paper. It also must be
suitably sized to accept ink without feathering.
Color Quality of
Paper
• Copies B, C, D (for Recipient), and E (For Withholding Agent)
are provided in the official assembly solely for the convenience
of the withholding agent. Withholding agents may choose the
format, design, color, and quality of the paper used for these
copies.
•
The official form is 8 inches wide x 5
1
/2inches deep, exclusive
of a
1
/2inch snap stub on the left side of the form. The snap
feature is not required on substitutes.
• The width of a substitute Copy A must be a minimum of 7 inches
and a maximum of 8 inches, although adherence to the size of
the official form is preferred. If the width of substitute Copy A
is reduced from that of the official form, the width of each field
on the substitute form must be reduced proportionately. The left
margin must be
1
/2inch and free of all printing other than that
shown on the official form.
Dimensions
•
The depth of a substitute Copy A must be a minimum of 5
1
/6
inches and a maximum of 5
1
/2inches.
Other CopiesCopies B, C, and D must be furnished for the convenience of payees
who must send a copy of the form with other federal and state returns
they file. Copy E may be used as a withholding agent’s record/copy.
December 27, 20119572011–52 I.R.B.

Section 5.2 — OMB Requirements for All Forms in This Revenue Procedure
5.2.1
OMB Requirements
The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires that:
•OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains
(in or near the upper right corner) the OMB approval number, if any. (The official OMB
numbers may be found on the official IRS printed forms and are also shown on the forms
in the exhibits inPart 6.)
•Each IRS form (or its instructions) states:
(1) Why the IRS needs the information,
(2) How it will be used, and
(3) Whether or not the information is required to be furnished to the IRS.
This information must be provided to any users of official or substitute IRS forms or in-
structions.
5.2.2
Substitute Form Requirements
The OMB requirements for substitute IRS forms are:
•Any substitute form or substitute statement to a recipient must show the OMB number as
it appears on the official IRS form.
•For Copy A, the OMB number must appear exactly as shown on the official IRS form.
•For any copy other than Copy A, the OMB number must use one of the following formats.
(1) OMB No. XXXX-XXXX (preferred) or
(2) OMB # XXXX-XXXX (acceptable).
5.2.3
Required Explanation to Users
All substitute forms (Copy A only) must state “For Privacy Act and Paperwork Reduction
Act Notice, see the 2011 General Instructions for Certain Information Returns.” (or “For Pri-
vacy Act and Paperwork Reduction Act Notice, see separate instructions.” for Copy A of Form
1042-S).
If no instructions are provided to users of your forms, you must furnish them with the exact
text of the Privacy Act and Paperwork Reduction Act Notice.
Section 5.3 — Reproducible Copies of Forms
5.3.1
Introduction
You 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).
5.3.2
Internet
The 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-
renttaxformsontheDVDmaybefilledinelectronically, 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 require-
ments, contact the National Technical Information Service (NTIS) athttp://www.ntis.gov.
Prices are subject to change. The cost of the DVD if purchased from NTIS at
http://www.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:
2011–52 I.R.B.958December 27, 2011

•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
Note.Some forms on the DVD are intended as information only and may not be submitted
as an official IRS form (for example, Forms 1099, W-2, and W-3). Additionally, Publication
1796 does not permit electronic filing. Several IRS forms are provided electronically on the
IRS home page and on the IRS Tax Products DVD. But, for instance, Form 1096 and Copy A of
1098 series, 1099 series, and 5498 series cannot be used for filing with the IRS when printed
from a conventional printer. These forms contain drop-out ink requirements as described in
Part 2of this publication.
Section 5.4 — Effect on Other Revenue Procedures
5.4.1
Other Revenue Procedures
Revenue Procedure 2009-49, 2009-51 I.R.B. 879, dated December 21, 2009, is superseded.
Part 6
Exhibits
Section 6.1 — Exhibits of Forms in the Revenue Procedure
6.1.1
Purpose
Exhibits A through DDillustrate some of the specifications that were discussed earlier in
this revenue procedure. The dimensions apply to the actual size forms, but the exhibits have
been reduced in size.
Generally, the illustrated dimensions apply to all like forms. For example,Exhibit Cshows
11.00" from the top edge to the bottom edge of Form 1098 and .85" between the bottom rule
of the top form and the top rule of the second form on the page. These dimensions apply to all
forms that are printed three to a page.
6.1.2
Guidelines
Keep in mind the following guidelines when printing substitute forms.
•Closely follow the specifications to avoid delays in processing the forms.
•Always use the specifications as outlined in this revenue procedure and illustrated in the
exhibits.
•Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form.
This will be inconsistent with the specifications.
December 27, 20119592011–52 I.R.B.

2011–52 I.R.B.960December 27, 2011

December 27, 20119612011–52 I.R.B.

2011–52 I.R.B.962December 27, 2011

December 27, 20119632011–52 I.R.B.

2011–52 I.R.B.964December 27, 2011

December 27, 20119652011–52 I.R.B.

2011–52 I.R.B.966December 27, 2011

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2011–52 I.R.B.968December 27, 2011

December 27, 20119692011–52 I.R.B.

2011–52 I.R.B.970December 27, 2011

December 27, 20119712011–52 I.R.B.

2011–52 I.R.B.972December 27, 2011

December 27, 20119732011–52 I.R.B.

2011–52 I.R.B.974December 27, 2011

December 27, 20119752011–52 I.R.B.

2011–52 I.R.B.976December 27, 2011

December 27, 20119772011–52 I.R.B.

2011–52 I.R.B.978December 27, 2011

December 27, 20119792011–52 I.R.B.

2011–52 I.R.B.980December 27, 2011

December 27, 20119812011–52 I.R.B.

2011–52 I.R.B.982December 27, 2011

December 27, 20119832011–52 I.R.B.

2011–52 I.R.B.984December 27, 2011

December 27, 20119852011–52 I.R.B.

2011–52 I.R.B.986December 27, 2011

December 27, 20119872011–52 I.R.B.

2011–52 I.R.B.988December 27, 2011

December 27, 20119892011–52 I.R.B.

Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1167, General Rules and Specifications for
Substitute Forms and Schedules.
Rev. Proc. 2011–61
TABLE OF CONTENTS
PART 1 – INTRODUCTION TO SUBSTITUTE FORMS
SECTION 1.1 – OVERVIEW OF REVENUE PROCEDURE 2011-61....................................................... 991
SECTION 1.2 – IRS CONTACTS..................................................................................... 992
SECTION 1.3 – WHAT’S NEW...................................................................................... 993
SECTION 1.4 – DEFINITIONS...................................................................................... 994
SECTION 1.5 – AGREEMENT...................................................................................... 996
PART 2 – GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS
SECTION 2.1 – GENERAL SPECIFICATIONS FOR APPROVAL........................................................ 997
SECTION 2.2 – HIGHLIGHTS OF PERMITTED CHANGES AND REQUIREMENTS...................................... 998
SECTION 2.3 – VOUCHERS....................................................................................... 999
SECTION 2.4 – RESTRICTIONS ON CHANGES..................................................................... 1001
SECTION 2.5 – GUIDELINES FOR OBTAINING IRS APPROVAL...................................................... 1001
SECTION 2.6 – OFFICE OF MANAGEMENT AND BUDGET (OMB) REQUIREMENTS FOR ALL
SUBSTITUTE FORMS
................................................................................ 1004
PART 3 – PHYSICAL ASPECTS AND REQUIREMENTS
SECTION 3.1 – GENERAL GUIDELINES FOR SUBSTITUTE FORMS.................................................. 1005
SECTION 3.2 – PAPER............................................................................................ 1007
SECTION 3.3 – PRINTING........................................................................................ 1008
SECTION 3.4 – MARGINS......................................................................................... 1009
SECTION 3.5 – EXAMPLES OF APPROVED FORMATS.............................................................. 1010
SECTION 3.6 – MISCELLANEOUS INFORMATION FOR SUBSTITUTE FORMS........................................ 1010
PART 4 – ADDITIONAL RESOURCES
SECTION 4.1 – GUIDANCE FRO
M OTHER REVENUE PROCEDURES
................................
................. 1011
SECTION 4.2 – ELECTRONIC TAX PRODUCTS..................................................................... 1011
SECTION 4.3 – IRS TAX PRODUCTS ON DVD (PUBLICATION 1796)................................................... 1011
PART 5 – REQUIREMENTS FOR SPECIFIC TAX RETURNS
SECTION 5.1 – TAX RETURNS (FORMS 1040, 1040A, 1120, ETC.)...................................................... 1012
SECTION 5.2 – CHANGES PERMITTED TO GRAPHICS (FORMS 1040A AND 1040
)
....................
................. 1013
SECTION 5.3 – CHANGES PERMITTED TO FORM 1040A GRAPHICS................................................. 1014
2011–52 I.R.B.990December 27, 2011

SECTION 5.4 – CHANGES PERMITTED TO FORM 1040 GRAPHICS.................................................. 1015
PART 6 – FORMAT AND CONTENT OF SUBSTITUTE RETURNS
SECTION 6.1 – ACCEPTABLE FORMATS FOR SUBSTITUTE FORMS AND SCHEDULES................................ 1016
SECTION 6.2 – ADDITIONAL INSTRUCTIONS FOR ALL FORMS..................................................... 1017
PART 7 – MISCELLANEOUS FORMS AND PROGRAMS
SECTION 7.1 – SPECIFICATIONS FOR SUBSTITUTE SCHEDULES K-1................................................ 1018
SECTION 7.2 – GUIDELINES FOR SUBSTITUTE FORMS 8655........................................................ 1023
PART 8 – ADDITIONAL INFORMATION
SECTION 8.1 – FORMS FOR ELECTRONICALLY FILED RETURNS................................................... 1024
SECTION 8.2 – EFFECT ON OTHER DOCUMENTS.................................................................. 1025
Exhibit A-1 – Schedule A (Preferred Format).......................................................................... 1026
Exhibit A-2 – Schedule A (Acceptable Format)......................................................................... 1027
Exhibit B-1 – Form 2106-EZ (Preferred Format)....................................................................... 1028
Exhibit B-2 – Form 2106-EZ (Acceptable Format)...................................................................... 1029
Exhibit C – Software Developers Voucher............................................................................. 1030
Exhibit D – Sample Check Sheet..................................................................................... 1031
Part 1
Introduction to Substitute Forms
Section 1.1 – Overview of Revenue Procedure 2011-61
1.1.1
Purpose
The purpose of this revenue procedure is to provide guidelines and general requirements
for the development, printing, and approval of substitute tax forms. Approval will be based on
these guidelines. After review and approval,submitted forms will beaccepted as substitutes
for official IRS forms.
1.1.2
Unique Forms
Certain unique specialized forms require the use of other additional publications to supple-
ment this publication. SeePart 4.
1.1.3
Scope
The IRS accepts quality substitute tax forms that are consistent with the official forms and
have no adverse impact on our processing. The IRS Substitute Forms Unit administers the
formal acceptance and processing of these formsnationwide. While this program deals with
paper documents, it also reviews for approval other processing and filing forms such as those
used in electronic filing.
December 27, 20119912011–52 I.R.B.

Only those substitute forms that comply fully with these requirements are acceptable. This
revenue procedure is updated as required to reflect pertinent tax year form changes and to meet
processing and/or legislative requirements.
1.1.4
Forms Covered by This Revenue
Procedure
The following types of forms are covered by this revenue procedure:
•IRS tax forms and their related schedules,
•Worksheets as they appear in instruction packages,
•Applications for permission to file returnselectronically and forms used as required docu-
mentation for electronically filed returns,
•Powers of Attorney,
•Over-the-counter estimated tax payment vouchers, and
•Forms and schedules relating to partnerships, exempt organizations, and employee plans.
1.1.5
Forms Not Covered by
This Revenue Procedure
The following types of forms are not covered by this revenue procedure:
•W-2 and W-3 (see Publication 1141 for information on these forms),
•W-2c and W-3c (see Publication 1223 for information on these forms),
•941, Schedule B (Form 941) and Schedule R (Form 941) (see Publication 4436 for infor-
mation on these forms),
•1096, 1097-BTC, 1098 series, 1099 series, 3921, 3922, 5498 series, W-2G, 1042-S, and
8935 (see Publication 1179 for information on these forms),
•8027 (see Publication 1239 for information on this form),
•Federal Tax Deposit (FTD) coupons, which may not be reproduced,
•Forms 1040-ES (OCR) and 1041-ES (OCR), which may not be reproduced,
•Forms 5500, 5500-SF and associated schedules (For more information on these forms, see
the Department of Labor website atwww.efast.dol.gov.),
•Forms 5300, 5307, 8717, and 8905, bar-coded forms requiring separate approval,
•FinCEN forms, TD F 90-22 forms, and Form 8300,
•Requests for information or documentation initiated by the IRS,
•Forms used internally by the IRS,
•State tax forms,
•Forms developed outside the IRS, and
•General Instructions and Specific Instructions (These are not reviewed by the Substitute
Forms Program Unit).
Section 1.2 – IRS Contacts
1.2.1
Where To Send
Substitute Forms
Send your substitute forms for approval to the following offices (do not send forms with
taxpayer data):
FormOffice and Address
All FinCEN family of forms, TD F 90-22
family of forms, and Form 8300
Enterprise Computing Center Detroit
(ECC-D) BSA Compliance Branch
P.O. Box 32063
Detroit, MI 48232-0063
Form 8300, FBAR, and Casino CTR
[FinCEN Form 103]
Enterprise Computing Center Detroit
(ECC-D) BSA Compliance Branch
P.O. Box 32621
Detroit, MI 48232-0621
2011–52 I.R.B.992December 27, 2011

FormOffice and Address
5500, 5500-SF, and Schedules for Form
5500
Check EFAST2 information at the
Department of Labor’s website at
www.efast.dol.gov
5300, 5307, 8717, and 8905
Jennifer.L.Frederick@irs.gov
Software developer vouchers (SeeSections
2.3.7 - 2.3.9.)
Internal Revenue Service
Attn: Doris Bethea, C5-266
5000 Ellin Rd.
Lanham, MD 20706
Doris.E.Bethea@irs.govor
Brenda.C.Martinez@irs.gov
All others (except W-2, W-2c, W-3, W-3c,
941, Schedules B and R (Form 941), 1096,
1097-BTC, 1098, 1099, 3921, 3922, 5498,
W-2G, 1042-S, 8027 and 8935) covered by
this publication
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S
1111 Constitution Avenue, NW
Room 6526
Washington, DC 20224
In addition, the Substitute Forms Program Unit can be contacted via email at
substituteforms@irs.gov. Please include “PDF Submissions” on the subject line.
For questions about Forms W-2 and W-3, refer to IRS Publication 1141, General Rules
and Specifications for Substitute Forms W-2 and W-3. For Forms W-2c and W-3c, refer to
IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.
For Form 941 and Schedules B and R (Form 941), refer to IRS Publication 4436, General
Rules and Specifications for Substitute Form 941, Schedule B (Form 941) and Schedule R
(Form 941). For Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, 1042-S, and
8935, refer to IRS Publication 1179, General Rules and Specificationsfor Substitute Forms
1096, 1098, 1099, 5498, and Certain Other Information Returns. For Form 8027, refer to IRS
Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return
of Tip Income and Allocated Tips, Electronically.
Section 1.3 – What’s New
1.3.1
What’s New
The following changes have been made to Publication 1167 since the last revision (March
2010).
•Website reference change.The IRS website will now be referred to as IRS.gov rather
than www.irs.gov.
•Enterprise Computing Center name change.The Enterprise Computing Center-Martin-
burg (ECC) is now referred to as The Internal Revenue Service/Information Returns Branch
(IRS/IRB).
•Section 3.2.4 deleted.References to carbon paper are obsolete.
•Section 3.6.3 deleted.Because tax packages are no longer being automatically distributed
to taxpayers, preprinted labels are no longer necessary.
•RevisedSection4.3.Section 4.3has been revised to reflect changes concerning IRS Pub-
lication 1796.
•Section 6.2.2 updated.Software that creates computer-generated paper substitute forms
must now contain a 3-letter source Code. SeeSection 6.2.2.
•Section 7.2 deleted.Because tax packages are no longer being automatically distributed
to taxpayers, envelope specifications are no longer necessary.
•We made editorial changes as needed.
December 27, 20119932011–52 I.R.B.

Section 1.4 – Definitions
1.4.1
Substitute Form
A tax form (or related schedule) that differsinanywayfromtheofficialversionandis
intended to replace the form that is printed and distributed by the IRS. This term also covers
those approved substitute forms exhibited in this revenue procedure.
1.4.2
Printed/Preprinted
Form
A form produced using conventional printing processes, or a printed form which has been
reproduced by photocopying or a similar process.
1.4.3
Preprinted Pin-Fed
Form
A printed form that has marginal perforations for use with automated and high-speed print-
ing equipment.
1.4.4
Computer Prepared
Substitute Form
A preprinted form in which the taxpayer’s tax entry information has been inserted by a
computer, computer printer, or other computer-type equipment.
1.4.5
Computer Generated Substitute
Tax Return or Form
A tax return or form that is entirely designed and printed using a computer printer on plain
white paper. This return or form must conform to the physical layout of the corresponding
IRS form, although the typeface may differ. The text should match the text on the officially
printed form as closely as possible. Condensed text and abbreviations will be considered on a
case-by-case basis.
Exception.All jurats (perjury statements) must be reproduced verbatim.
1.4.6
Manually Prepared
Form
A preprinted reproduced form in which the taxpayer’s tax entry information is entered by
an individual using a pen, pencil, typewriter, or other non-automated equipment.
1.4.7
Graphics
Parts of a printed tax form that are not tax amount entries or required text. Examples of
graphics are line numbers, captions, shadings,special indicators, borders, rules, and strokes
created by typesetting, photographics, photocomposition, etc.
1.4.8
Acceptable Reproduced
Form
A legible photocopy or an exactreplica of an original form.
2011–52 I.R.B.994December 27, 2011

1.4.9
Supporting Statement
(Supplemental Schedule)
A document providing detailed information to support a line entry on an official or approved
substitute form and filed with (attached to) a tax return.
Note.A supporting statement is not a tax form and does not take the place of an official
form.
1.4.10
Specific Form Terms
The following specific terms are used throughout this revenue procedure in reference to all
substitute forms: format, sequence, line reference, item caption, and data entry field.
1.4.11
Format
The overall physical arrangement and general layout of a substitute form.
1.4.12
Sequence
Sequence is an integral part of the total format requirement. The substitute form should
show the same numeric and logical placement order of data, as shown on the official form.
1.4.13
Line Reference
The line numbers, letters, or alphanumericsused to identify each captioned line on an offi-
cial form. These line references are printedto the immediate left of each caption and/or data
entry field.
1.4.14
Item Caption
The text on each line of a form, which identifies the data required.
1.4.15
Data Entry Field
Designated areas for the entry of data such as dollar amounts, quantities, responses and
checkboxes.
1.4.16
Advance Draft
A draft version of a new or revised form may be posted to the IRS website for information
purposes. Substitute forms may be submitted based on these advance drafts, but any submit-
ter that receives forms approval based on these early drafts is responsible for monitoring and
revising forms to mirror any revisions in the final forms provided by the IRS.
1.4.17
Approval
Generally, approval could be in writing or assumed after 20 business days from our receipt
for forms that have not been substantially changed by the IRS. Also, this does not apply to
newly created or substantially revised IRS forms.
December 27, 20119952011–52 I.R.B.

Section 1.5 – Agreement
1.5.1
Important Stipulation
of This Revenue Procedure
Any person or company who uses substitute forms and makes all or part of the changes
specified in this revenue procedure agrees to the following stipulations.
•The IRS presumes that any required changes are made in accordance with these procedures
and will not be disruptive to the processing of the tax return.
•Should any of the changes be disruptive to the IRS’s processing of the tax return, the person
or company agrees to accept the determination of the IRS as to whether the form may
continue to be filed.
•The person or company agrees to work with the IRS in correcting noted deficiencies. No-
tification of deficiencies may be made by any combination of fax, letter, email, or phone
contact and may include the request for there-submission of unacceptable forms.
1.5.2
Response Policy
and Stipulations
The Substitute Forms Unit (the Unit) will email confirmation, as much as possible, of receipt
of your forms submission. Your submission canbe considered approved if you do not receive
a response from the Unit within20 business days of the receipt date. If the Unit anticipates
problems in completing the review of your submission within the 20 business day period, the
Unit will send an interim email notifyingyou of the extended period for review.
Once the substitute forms have been approved by the Substitute Forms Unit, you can release
them after the final versions of the forms have been issued by the IRS. Before releasing the
forms, you are responsible for updating forms approved as draft and for making form changes
we requested.
The policy has the following stipulations.
•This 20-day policy applies to electronic submissions only. It does not apply to substitute
forms submitted for approval by paper or fax.
•The policy applies to submissions of 15 (optimal) or fewer items. Submissions of more
than 15 items may require additional review time.
•If you send a large number of submissions within a short period of time, processing may
be delayed.
•Delays in processing could occur if the Unit finds significant errors in your submission.
The Unit will send you an interim email in this case.
•Any anticipated problems in processing your submission within the 20-day period will
generate an interim email on or about the 15th business day.
•If any significant inaccuracies are discovered after the 20-day period,the Unit reserves the
right to inform you and will require that changes be made to correct the inaccuracies.
•The policy does not apply to substantially revised forms or to new forms created by the
IRS for which you have already made an initial submission.
2011–52 I.R.B.996December 27, 2011

Part 2
General Guidelines for Submissions and Approvals
Section 2.1 – General Specifications for Approval
2.1.1
Overview
If you produce any tax forms following only those changes specifically outlined by the
Substitute Forms Unit, you can generate your ownsubstitute forms without further approval.
If your changes are more extensive, you must get IRS approval before using substitute forms.
More extensive changes can include the use of typefaces and sizes other than those found on
the official form and the condensing of line item descriptions to save space.
Note.The 20-day turnaround policy may not apply to extensive changes.
2.1.2
Email Submissions
The Substitute Forms Program accepts substitute forms submissions via email. The email
address issubstituteforms@irs.gov. Please include the term “PDF Submissions” on the subject
line.
Follow these guidelines.
•Your submission should include all the forms you wish to submit in one attached pdf file.
Do not email each form individually.
•Small (optimally 15 forms), rather than large, submissions should expedite processing. A
submission should contain a maximum of 15 forms.
•An approval check sheet listing the forms you are submitting should always be included in
the pdf file along with the forms. See a sample check sheet inExhibit D.
•Optimize pdf files before submitting.
•The maximum allowable email attachment is 2.5 megabytes.
•The Substitute Forms Unit accepts zip files.
•To alleviate delays during the peak time of September through December, submit advance
draft forms as early as possible.
If the guidelines are not followed, you may need to resubmit.
Emailing pdf submissions will not expedite review and approval. The pdf submissions will
be assigned a control number and put in queue along with mailed-in paper submissions. In
addition to submitting forms via email, you may send your submissions to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S
1111 Constitution Avenue, NW
Room 6526
Washington, DC 20224
2.1.3
Expediting the Process
Follow these basic guidelines for expediting the process.
•Always include a check sheet for the Substitute Forms Unit’s response.
•Follow Publication 1167 for general substitute form guidelines. Follow the specialized
publications produced by the Substitute Forms Unit for other specific forms.
December 27, 20119972011–52 I.R.B.

•To spread out the workload, send in draft versions of substitute forms when they are posted.
Note.Be sure to make any changes to approved drafts before releasing final versions.
2.1.4
Schedules
Schedules are considered to be an integral part of a complete tax return. A schedule may be
included as part of a form or printed separately.
2.1.5
Examples of Schedules
That Must Be Submitted
with the Return
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is an ex-
ample of this situation. Its Schedules A through U have pages numbered as part of the basic
return. For Form 706 to be considered for approval, the entire form including Schedules A
through U must be submitted.
2.1.6
Examples of Schedules
That Can Be Submitted Separately
However, Schedules C, D, and E and Form 1040 are examples of schedules that can be
submitted separately. Although printed by the IRS as a supplement to Form 1040, none of
these schedules are required to be filed withForm 1040. These schedules may be separated
from Form 1040 and submitted as substitute forms.
2.1.7
Use and Distribution of
Unapproved Forms
The IRS is continuing a program to identify and contact tax return preparers, forms devel-
opers, and software publishers who use or distribute unapproved forms that do not conform to
this revenue procedure. The use of unapproved forms hinders the processing of the returns.
Section 2.2 – Highlights of Permitted Changes and Requirements
2.2.1
Methods of
Reproducing Internal
Revenue Service Forms
There are methods of reproducing IRS printed tax forms suitable for use as substitutes with-
out prior approval.
•You can photocopy most tax forms and use them instead of the official ones. The entire
substitute form, including entries, must be legible.
•You can reproduce any current tax form as cutsheets, snap sets, and marginally punched,
pin-fed forms as long as you use an official IRS version as the master copy.
•You can reproduce a form that requires a signature as a valid substitute form. Many tax
forms (including returns) have a taxpayer signature requirement as part of the form layout.
The jurat/perjury statement/signature line areas must be retained and worded exactly as on
the official form. The requirement for a signature, by itself, does not prohibit a tax form
from being properly computer-generated.
2011–52 I.R.B.998December 27, 2011

Section 2.3 – Vouchers
2.3.1
Overview
All payment vouchers (Forms 940-V, 941-V, 943-V, 945-V, 1040-V, 1041-V and 2290-V)
must be reproduced in conjunction with their forms. Substitute vouchers must be the same size
as the officially printed vouchers. Vouchers that are prepared for printing on a laser printer may
include a scan line.
2.3.2
Scan Line
Specifications
NNNNNNNNN AAXXXX NN N NNNNNN NNN
Item:AB CDEF G
A.Social Security Number/Employer Identification Number (SSN/EIN) has 9
numeric (N) spaces.
B.Check Digits have 2 alpha (A) spaces.
C.Name Control has 4 alphanumeric (X) spaces.
D.Master File Tax (MFT) Code has 2 numeric (N) spaces (see below).
E.Taxpayer Identification Number (TIN) Type has 1 numeric (N) space (see
below).
F.Tax Period has 6 numeric (N) spaces in year/month format (YYYYMM).
G.Transaction Code has 3 numeric (N) spaces.
2.3.3
MFT Code
Code Number for Forms:
•1040 (family) – 30,
•940 – 10,
•941 – 01,
•943 – 11,
•944 – 14,
•945 – 16,
•1041–V – 05,
•2290 – 60, and
•4868 – 30.
2.3.4
TIN Type
Type Number for:
•Form 1040 (family), 4868 – 0, and
•Forms 940, 941, 943, 944, 945, 1041-V and 2290 – 2.
2.3.5
Voucher Size
The voucher size must be exactly 8.0′′x3.25′′(Forms 1040-ES and 1041-ES must be
7.625′′x3.0′′). The document scan line must be vertically positioned 0.25 inches from the
bottom of the scan line to the bottom of the voucher. The last character on the right of the scan
line must be placed 3.5 inches from the right leading edge of the document. The minimum
required horizontal clear space between characters is .014 inches. The line to be scanned must
have a clear band 0.25 inches in height from top to bottom of the scan line, and from border to
border of the document. “Clear band” means no printing except for dropout ink.
December 27, 20119992011–52 I.R.B.

2.3.6
Print and Paper Weight
Vouchers must be imaged in black ink using OCR A, OCR B, or Courier 10. These fonts
may not be mixed in the scan line. The horizontal character pitch is 10 CPI. The preferred
paper weight is 20 to 24 pound OCR bond.
2.3.7
Specifications for Software
Developers
Certain vouchers may be reproduced for usein the IRS lockbox system. These include
the 1040-V, 1040-ES, 1041-V, the 940 family, and 2290 vouchers. Software developers must
follow these specific guidelines to produce scannable vouchers strictly for lockbox purposes.
Also seeExhibit C.
•The total depth must be 3.25 inches.
•The scan line must be .5 inches from the bottom edge and 1.75 inches from the left edge
of the voucher and left-justified.
•Software developers vouchers must be 8.5 inches wide (instead of 8 inches with a cut line).
Therefore, no vertical cut line is required.
•Scan line positioning must be exact.
•Do not use the over-the-counter format voucher and add the scan line to it.
•All scanned data must be in 12-point OCR A font.
•The 4-digit NACTP ID code should be placed under the payment indicator arrow.
•Windowed envelopes must not display the scanline in order to avoid disclosure and privacy
issues.
Note.All software developers must ensure that their software uses OCR A font so taxpayers
will be able to print the vouchers in the correct font.
2.3.8
Specific Line Positions
Follow these line specifications for entering taxpayer data in the lockbox vouchers.
Start Row
Start
ColumnWidth
End
Column
Line Specifications for
Taxpayer Data:
Taxpayer Name
56
63641
Taxpayer Address, Apt.
57
63641
Taxpayer City, State, ZIP
58
63641
Foreign Country Name
59
63641
Foreign Province/Country6061722
Foreign Postal Code60261641
Line Specifications for
Mail To Data:
Mail Name
56
433880
Mail Address
57
433880
Mail City, State, ZIP
58
433880
2011–52 I.R.B.1000December 27, 2011

Start Row
Start
ColumnWidth
End
Column
Line Specifications for:
Scan Line6326n/an/a
2.3.9
How to Get Approval
To receive approval, please send in 25 voucher samples yearly for each form type or sce-
narios, by December 10, for testing to the following address.
Internal Revenue Service
Attn: Doris Bethea, C5-266
5000 Ellin Road
Lanham, MD 20706
For further information, contact either Doris Bethea,Doris.E.Bethea@irs.gov,at
202-283-0218 or Brenda Martinez,Brenda.C.Martinez@irs.gov, at 202-283-5789.
Section 2.4 – Restrictions on Changes
2.4.1
What You Cannot
Do to Forms Suitable for
Substitute
Tax Forms
You cannot, without prior IRS approval, change any IRS tax form or use your own (non-
approved) versions including graphics, unless specifically permitted by this revenue procedure.
SeeSections 2.5.7 to 2.5.11.
You cannot adjust any of the graphics on Forms 1040, 1040A, and 1040EZ (except in those
areas specified inPart 5of this revenue procedure) without prior approval from the IRS Sub-
stitute Forms Unit.
Note.The 20-day turnaround policy may not apply to extensive changes.
Section 2.5 – Guidelines for Obtaining IRS Approval
2.5.1
Basic Requirements
Preparers who submit substitute privately designed, privately printed, computer generated,
or computer prepared tax forms must develop these substitutes using the guidelines established
in this part. These forms, unless there is an exception outlined by the revenue procedure, must
be approved by the IRS before being filed.
2.5.2
Conditional Approval Based on
Advanced Drafts
The IRS cannot grant final approval of your substitute form until the official form has been
published. However, the IRS posts advance draft forms on its website at:
www.IRS.gov/draftforms
We encourage submission of proposed substitutes of these advance draft forms and will
grant conditional approval based solely on these early drafts. These advance drafts are subject
to significant change before forms are finalized. If these advance drafts are used as the basis
December 27, 201110012011–52 I.R.B.

for your substitute forms, you will be responsible for subsequently updating your final forms
to agree with the final officialversion. These revisions need not be resubmitted for further
approval.
Note.Approval of forms based on advance drafts will not be granted after the final version
of an official form is published.
2.5.3
Submission Procedures
Follow these general guidelines when submitting substitute forms for approval.
•Any alteration of forms must bewithin the limits acceptable to the IRS. It is possible that,
from one filing period to another, a change in law or a change in internal need (processing,
audit, compliance, etc.) may change the allowable limits for the alteration of the official
form.
•When approval of any substitute form (other than those exceptions specified inPart 1,
Section 1.2 – IRS Contacts) is requested, a sample of the proposed substitute form should
be forwarded for consideration via email or by letter to the Substitute Forms Unit at the
address shown inSection 1.2.1.
•Schedules and forms (for example, Forms 3468, 4136, etc.) that can be used with more
than one type of return (for example, 1040, 1041, 1120, etc.) should be submitted only
once for approval, regardless of the number of different tax returns with which they may
be associated. Also, all pages of multi-page forms or returns should be submitted in the
same package.
2.5.4
Approving Offices
Because only the Substitute Forms Unit is authorized to approve substitute forms, unneces-
sary delays may occur if forms are sent to the wrong office. You may receive an interim letter
about the delay. The Substitute Forms Unit may then coordinate the response with the origina-
tor responsible for revising that particular form. Such coordination may include allowing the
originator to officially approve the form. No IRS office is authorized to allow deviations from
this revenue procedure.
2.5.5
IRS Review of
Software Programs, etc.
The IRS does not review or approve the logic of specific software programs, nor does the
IRS confirm the calculations on the forms produced by these programs. The accuracy of the
program remains the responsibility of the software package developer, distributor, or user.
The Substitute Forms Unit is primarily concerned with the pre-filing quality review of the
final forms that are expected tobe processed by IRS field offices. For this purpose, you should
submit forms without including any taxpayer information such as names, addresses, monetary
amounts, etc.
2.5.6
When To Send
Proposed Substitutes
Proposed substitutes, which are required to be submitted per this revenue procedure, should
be sent as much in advance of the filing period as possible. This is to allow adequate time for
analysis and response.
2.5.7
Accompanying
Statement
When submitting sample substitutes, you should include an accompanying statement that
lists each form number and its changes from the official form (position, arrangement, appear-
ance, line numbers, additions, deletions, etc.). With eachof the items you should include a
detailed reason for the change.
2011–52 I.R.B.1002December 27, 2011

When requesting approval, please include a check sheet. Check sheets expedite the approval
process. The check sheet may look like the example inExhibit Ddisplayed in the back of this
procedure or may be one of your own design. Please include your fax number and email address
on the check sheet.
2.5.8
Approval/Non-
Approval Notice
The Substitute Forms Unit will fax or email the check sheet or an approval letter to the
originator if a fax numberhas been provided, unless:
•The requester has asked for an email response or for a formal letter, or
•Significant corrections to the submitted forms are required.
Notice of approval may impose qualificationsbefore using the substitutes. Notices of un-
approved forms may specify the changes required for approval and require re-submission of
the form(s) in question. When appropriate, you will be contacted by telephone.
2.5.9
Duration of
Approval
Most signature tax returns and many of their schedules and related forms have the tax (li-
ability) year printed in the upper right corner. Approvals for these annual forms are usually
good for one calendar year (January through December of the year of filing). Quarterly tax
forms in the 94X series and Form 720 require approval for any quarter in which the form has
been revised.
Because changes are usually made to an annual form every year, each new filing season
generally requires a new submission of a substitute form. Very rarely is updating the preprinted
year the only change made to an annual form.
2.5.10
Limited
Continued Use of an Approved
Change
Limited changes approved for one tax year may be allowed for the same form in the follow-
ing tax year. Examples are the use of abbreviated words, revised form spacing, compressed
text lines, and shortened captions, etc., which do not change the integrity of lines or text on the
official forms.
If substantial changes are made to the form, new substitutes must be submitted for approval.
If only minor editorial changes are made to the form, it is not subject to review. It is the re-
sponsibility of each vendor who has been granted permission to use substitute forms to monitor
and revise forms to mirror any revisions to official forms made by the Service. If there are any
questions, please contact the Substitute Forms Unit.
2.5.11
When Approval
Is Not Required
If you received approval for a specific change on a form last year, you may make the same
change this year if the item is still present on the official form.
•The new substitute form does not have to be submitted to the IRS and approval based on
that change is not required.
•However, the new substitute form must conform to the official current year IRS form in
other respects: date, Office of Management and Budget (OMB) approval number, attach-
ment sequence number, Paperwork Reduction Act Notice statement, arrangement, item
caption, line number, line reference, data sequence, etc.
•The new substitute form must also comply with changes to the guidelines in this revenue
procedure. The procedure may have eliminated, added to, or otherwise changed the guide-
line(s) that affected the change approved in the prior year.
•An approved change is authorized only for the period from a prior tax year substitute form
to a current tax year substitute form.
December 27, 201110032011–52 I.R.B.

Exception.Forms with temporary, limited, or interim approvals (or with approvals that
state a change is not allowed in any other tax year) are subject to review in subsequent years.
2.5.12
Continuous-
Use Forms
Forms without preprinted tax years are called “continuous-use” forms. Continuous-use
forms are revised when a legislative change affects the form or a change will facilitate pro-
cessing. These forms frequently have revision dates that are valid for longer than one year.
2.5.13
Required Copies
Generally, you must send us one copy of each form being submitted for approval. However,
if you are producing forms for different computer systems (for example, IBM compatible vs.
Macintosh) or different types of printers and these forms differsignificantlyin appearance,
submit one copy for each type of system or printer.
2.5.14
Requestor’s
Responsibility
Following receipt of an initial approval for a substitute forms package or a software output
program to print substitute forms, it is the responsibility of the originator (designer or distrib-
utor) to provide client firms or individualswith forms that meet the IRS’s requirements for
continuing acceptability.Examples of this responsibility include:
•Using the prescribed print paper, font size, legibility, state tax data deletion, etc., and
•Informing all users of substitute forms of thelegal requirements of the Paperwork Reduc-
tion Act Notice, which is generally found in the instructions for the official IRS forms.
2.5.15
Source Code
The Substitute Forms Unit will assign a unique source code to each firm that submits sub-
stitute paper forms for approval. This source code will be a permanent identifier that must be
used on every submission by a particular firm.
The source code consists of three alpha characters and should generally be printed at the
bottom left margin area on the first page of every approved substitute form.
Section 2.6 – Office of Management and Budget (OMB) Requirements for All Substitute Forms
2.6.1
OMB Requirements
for All Substitute Forms
There are legal requirements of the Paperwork Reduction Act of 1995 (The Act). Public
Law 104-13 requires the following.
•OMB approves all IRS tax forms that are subject to the Act.
•Each IRS form contains (in the upper right corner) the OMB number, if assigned.
•Each IRS form (or its instructions) states why the IRS needs the information, how it will
be used, and whether or not the information is required to be furnished to the IRS.
This information must be provided to every user of official or substitute IRS forms or in-
structions.
2011–52 I.R.B.1004December 27, 2011

2.6.2
Application of the Paperwork
Reduction Act
On forms that have been assigned OMB numbers:
•All substitute forms must contain in the upper right corner the OMB number that is on the
official form, and
•The required format is: OMB No. 1545-XXXX (Preferred) or OMB # 1545-XXXX (Ac-
ceptable).
2.6.3
Required Explanation to Users
You must inform the users of your substitute forms of the IRS use and collection require-
ments stated in the instructions for official IRS forms.
•If you provide your users or customers with the official IRS instructions, each form must
retain either the Paperwork Reduction Act Notice (or Disclosure, Privacy Act, and Pa-
perwork Reduction Act Notice), or a reference to it as the IRS does on the official forms
(usually in the lower left corner of the forms).
•This notice reads, in part, “We ask for the information on this form to carry out the Internal
Revenue laws of the United States....”
Note.If no IRS instructions are provided to users of your forms, the exact text of the Paper-
work Reduction Act Notice (or Disclosure, Privacy Act, and PaperworkReduction Act Notice)
must be furnished separately or on the form.
2.6.4
Finding the OMB Number and
Paperwork Reduction Act Notice
The OMB number and the Paperwork Reduction Act Notice, or references to it, may be
found printed on an official form (or its instructions). The number and the notice are included
on the official paper format and in other formats produced by the IRS (for example, DVD
(Publication 1796) or IRS.gov download).
Part 3
Physical Aspects and Requirements
Section 3.1 – General Guidelines for Substitute Forms
3.1.1
General Information
The official form is the standard. Because a substitute form is a variation from the official
form, you should know the requirements of the official form for the year of use before you
modify it to meet your needs. The IRS provides several means of obtaining the most frequently
used tax forms. These include IRS.gov and the IRS tax products DVD (seePart 4).
3.1.2
Design
Each form must follow the design of the official form as to format arrangement, item cap-
tion, line numbers, line references, and sequence.
3.1.3
State Tax
Information Prohibited
Generally, state tax information must not appearon the federal tax return, associated form,
or schedule that is filed with the IRS. Exceptions occur when amounts are claimed on, or re-
quired by, the federal return (for example, state and local income taxes, on Schedule A of Form
1040).
December 27, 201110052011–52 I.R.B.

3.1.4
Vertical Alignment
of Amount Fields
IF a form is to be...THEN...
1.The entry column must have a vertical line or some
type of indicator in the amount field to separate dollars
from cents.
Manually prepared
2.The cents column must be at least 3/10′′wide.
1.Vertically align the amountentry fields where possible.
2.Use one of the following amount formats:
a) 0,000,000, or
Computer generated
b) 0,000,000.00.
1.You may remove the vertical line in the amount field
that separates dollars from cents.
2.Use one of the following amount formats:
a) 0,000,000, or
Computer prepared
b) 0,000,000.00.
3.1.5
Attachment
Sequence Number
Many individual income tax forms have a required “attachment sequence number” located
just below the year designation in the upper right corner of the form. The IRS uses this number
to indicate the order in which forms are to be attached to the tax return for processing. Some
of the attachment sequence numbers may change from year to year.
The following applies to computer prepared forms.
•The sequence number may be printed in no less than 12-point boldface type and centered
below the form’s year designation.
•The sequence number may alsobe placed following the year designation for the tax form
and separated with an asterisk.
•The actual number may be printed without labeling it the “Attachment Sequence Number.”
3.1.6
Assembly of Forms
When developing software or forms for use by others, please inform your customers/clients
that the order in which the forms are arranged may affect the processing of the package. A
return must be arranged inthe order indicated below.
IF the form is...THEN the sequence is...
1040• Form 1040, and
• Schedules and forms in attachment sequence number order.
Anyothertaxreturn
(Form 1120, 1120S,
1065, 1041, etc.)
• The tax returns,
• Directly associated schedules (Schedule D, etc.),
• Directly associated forms,
• Additional schedules in alphabetical order, and
• Additional forms in numerical order.
Supporting statements should then follow in the same sequence as the forms they support.
Additional information required should be attached last.
In this way, the forms are received in the order in which they must be processed. If you do
not send returns to the IRS in order, processing may be delayed.
2011–52 I.R.B.1006December 27, 2011

3.1.7
Paid Preparer’s
Information and
Signature Area
On Forms 1040EZ, 1040A, 1040, and 1120, etc., the “Paid Preparer Use Only” area may
not be rearranged or relocated. You may, however, add three extra lines to the paid preparer’s
address area without prior approval. This applies to other tax forms as well.
3.1.8
Some Common Reasons for
Requiring Changes to Substitute
Forms
Some reasons that substitute form submissions may require changes include the following.
•Failing to preprint certain amounts in entry spaces.
•Shading areas incorrectly.
•Failing to include a reference to the location of the Paperwork Reduction Act Notice.
•Not including parentheses for losses.
•Not including “Attach Statement” when appropriate.
•Including line references or entry spacesthat don’t match the official form.
•Printing text that is different from the official form.
•Altering the jurat (perjury statement).
Section 3.2 – Paper
3.2.1
Paper Content
The paper must be:
•Chemical wood writing paper that is equal to or better than the quality used for the official
form,
•At least 18 pound (17′′x22′′, 500 sheets), or
•At least 50 pound offset book (25′′x38′′, 500 sheets).
3.2.2
Paper with
Chemical Transfer
Properties
There are several kinds of paper prohibited for substitute forms. These are:
1. Carbon-bonded paper, and
2. Chemical transfer paper except when the following specifications are met:
a. Each ply within the chemical transfer set of forms must be labeled, and
b. Only the top ply (ply one and white in color), the one that contains chemical
on the back only (coated back), may be filed with the IRS.
3.2.3
Example
A set containing three plies would be constructed as follows:ply one (coated back), “Fed-
eral Return, File with IRS”; ply two (coated front and back), “Taxpayer’s copy”; and ply three
(coated front), “Preparer’s copy.”
The file designation, “Federal Return, File with IRS” for ply one, must be printed in the
bottom right margin (just below the last line of the form) in 12-point boldface type.
It is not mandatory, but recommended, that the file designation “Federal Return, File with
IRS” be printed in a contrasting ink for visual emphasis.
3.2.4
Paper and Ink
Color
It is preferred that the color and opacity of paper substantially duplicates that of the original
form. This means that your substitute must be printed in black ink and may be on white or on
the colored paper the IRS form is printed on. Forms 1040A and 1040 substitute reproductions
may be in black ink without the colored shading. The only exception to this rule is Form
December 27, 201110072011–52 I.R.B.

1041-ES, which should always be printed with a very light gray shading in the color screened
area. This is necessary to assist us in expeditiously separating this form from the very similar
Form 1040-ES.
3.2.5
Page Size
Substitute or reproduced forms and computer prepared/generated substitutes may be the
same size as the official form or they may be the standard commercial size (8
1
/2′′x11′′). The
thickness of the stock cannot be less than .003 inches.
Section 3.3 – Printing
3.3.1
Printing Medium
The private printing of all substitute tax forms must be by conventional printing processes,
photocopying, computer graphics, or similar reproduction processes.
3.3.2
Legibility
All forms must have a high standard of legibility as to printing, reproduction, and fill-in
matter. Entries of taxpayer data may be no smaller than eight points. The IRS reserves the
right to reject those with poor legibility. The ink and printing method used must ensure that no
part of a form (including text, graphics, data entries, etc.) develops “smears” or similar quality
deterioration. This standard must be followedfor any subsequent copies or reproductions made
from an approved master substitute form, either during preparation or during IRS processing.
3.3.3
Type Font
Many federal tax forms are printed using “Helvetica” as the basic type font. It is preferred
that you use this type font when composing substitute forms.
3.3.4
Print Spacing
Substitute forms should be printed using a 6 lines/inch vertical print option. They should
also be printed horizontally in 10 pitch pica (that is, 10 print characters per inch) or 12 pitch
elite (that is, 12 print positions per inch).
3.3.5
Image Size
The image size of a printed substitute form should be as close as possible to that of the
official form. You may omit any text on both computer prepared and computer generated forms
that is solely instructional.
3.3.6
Title Area Changes
To allow a large top margin for marginal printing and more lines per page, the title line(s)
for all substitute forms (not including the form’s year designation and sequence number, when
present), may be photographically reduced by40 percent or reset as one line of type. When
reset as one line, the type size may be no smaller than 14-point. You may omit “Department
of the Treasury—Internal Revenue Service” and all reference to instructions in the form’s title
area.
2011–52 I.R.B.1008December 27, 2011

3.3.7
Remove
Government Printing Office
Symbol and IRS
Catalog Number
When privately printing substitute tax forms, the Government Printing Office (GPO) sym-
bol and/or jacket number must be removed. In the same place using the same type size, print
the Employer Identification Number (EIN) of the printer or designer or the IRS assigned source
code. (We prefer this last number be printed in the lower left area of the first page of each form.)
Also, remove the IRS CatalogNumber (Cat. No.) and the recycle symbol if the substitute is
not produced on recycled paper.
3.3.8
Printing on One
Side of Paper
Even though the IRS uses both sides of the paper for printing official paper forms or sched-
ules, the IRS will accept your forms if only one side of the paper is used.
3.3.9
Photocopy
Equipment
The IRS does not undertake to approve or disapprove the specific equipment or process
used in reproducing official forms. Photocopies of forms must be entirely legible and satisfy
the conditions stated in this and other revenue procedures.
3.3.10
Reproductions
Reproductions of official forms and substitute forms that do not meet the requirements of
this revenue procedure may not be filed instead of the official forms. Illegible photocopies are
subject to being returned to the filer for re-submission of legible copies.
3.3.11
Removal of
Instructions
Generally, you may remove references to instructions. No prior approval is needed. How-
ever in some instances, you may be requestedto include references to instructions.
Exception.The words “For Paperwork Reduction Act Notice, see instructions” must be
retained or a similar statement indicating the location of the Notice must be provided on each
form.
Section 3.4 – Margins
3.4.1
Margin Size
The format of a reproduced tax form when printed on the page must have margins on all
sides at least as large as the margins on the official form. This allows room for IRS employees
to make necessary entries on the form during processing.
•A
1
/2-inch to
1
/4-inch margin must be maintained across the top, bottom, and both sides of
all substitute forms.
•The marginal, perforated strips containing pin-fed holes must be removed from all forms
priortofilingwiththeIRS.
3.4.2
Marginal Printing
Prior approval is not required for the marginal printing allowed when printed on an official
form or on a photocopy of an official form.
•With the exception of the actual tax forms (for example, Forms 1040, 1040A, 1040EZ,
1120, 940, 941, etc.), you may print in the left vertical margin and in the left half of the
bottom margin.
•Printing is never allowed in the top right margin of the tax form (for example, Forms 1040,
1040A, 1040EZ, 1120, 940, 941, etc.). The Service uses this area to imprint a Document
Locator Number for each return. There are no exceptions to this requirement.
December 27, 201110092011–52 I.R.B.

Section 3.5 – Examples of Approved Formats
3.5.1
Examples of
Approved Formats From
the Exhibits
Two sets of exhibits (Exhibits A-1 and 2; B-1 and 2) at the end of this revenue procedure
are examples of how these guidelines may be used. Vertical spacing is six (6) lines to the inch.
A combination of upper-case and lower-case print font is acceptable in producing substitute
forms.
ThesamelogicmaybeappliedtoanyIRSformthat is normally reproducible as a substitute
form, with the exception of the tax return forms as discussed elsewhere.
Note.These exhibits may be from a prior year and are not to be used as current substitute
forms.
Section 3.6 – Miscellaneous Information for Substitute Forms
3.6.1
Filing Substitute
Forms
To be acceptable for filing, a substitute form must print out in a format that will allow the
filer to follow the same instructions that accompany official forms. The form must be legible,
must be on the appropriately sized paper, and must include a jurat (perjury statement) where
one appears on the published form.
3.6.2
Caution to Software
Publishers
The IRS has received returns produced by software packages with approved output where
either the form heading was altered or the lines were spaced irregularly. This produces an
illegible or unrecognizable return or a return with the wrong number of pages. We realize
that many of these problems are caused by individual printer differences but they may delay
input of return data and, in some cases, generate correspondence to the taxpayer. Therefore,
in the instructions to the purchasers of your product, both individual and professional, please
stress that their returns will beprocessed more efficiently if they are properly formatted. This
includes:
•Having the correct form numbers and titles at the top of the return, and
•Submitting the same number of pages as if the form were an official IRS form with the line
items on the proper pages.
3.6.3
Caution to
Producers of
Software Packages
If you are producing a software package that generates name and address data onto the tax
return, do not under any circumstances program either the IRS preprinted check digits or a
practitioner derived name control to appear on any return prepared and filed with the IRS.
3.6.4
Programming
to Print Forms
Whenever applicable:
•Use only the following label information format for single filers:
JOHN Q. PUBLIC
310 OAK DRIVE
HOMETOWN, STATE 94000
2011–52 I.R.B.1010December 27, 2011

•Use only the following information for joint filers:
JOHN Q. PUBLIC
MARY I. PUBLIC
310 OAK DRIVE
HOMETOWN, STATE 94000
Part 4
Additional Resources
Section 4.1 – Guidance From Other Revenue Procedures
4.1.1
General
The IRS publications listed below provide guidance for substitute tax forms not covered
in this revenue procedure. These publicationsare available on the IRS website. Identify the
requested document by the IRS publication number.
•Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.
•Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099,
5498, and Certain Other Information Returns.
•Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding, Electronically.
•Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922,
5498, 8935, and W-2G Electronically.
•Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.
•Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information
Return of Tip Income and Allocated Tips, Electronically.
•Publication 1345, Handbook for Authorized IRSe-fileProviders of Individual Income Tax
Returns.
•Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B
(Form 941) and Schedule R (Form 941).
Section 4.2 – Electronic Tax Products
4.2.1
The IRS Website
Copies of tax forms with instructions, publications, draft forms, fillable forms, prior year
forms and publications, and other tax-related information may be found on the IRS website at
IRS.gov.
Section 4.3 – IRS Tax Products on DVD (Publication 1796)
4.3.1
Information
About IRS Tax
Products DVD
The 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-
renttaxformsontheDVDmaybefilledinelectronically, then printed out for submission and
saved for recordkeeping. Other products on the DVD include the Internal Revenue Bulletins,
Tax Supplements, and Internet resources for the tax professional with links to the World Wide
Web.
December 27, 201110112011–52 I.R.B.

4.3.2
System
Requirements and
How To Order the IRS Tax
Products DVD
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 IRS.gov at
http://www.irs.gov/formspubs/article/0,,id=108660,00.htmlis $30 (with no handling fee).
If purchased using the following methods, thecost 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
Part 5
Requirements for Specific Tax Returns
Section 5.1 – Tax Returns (Forms 1040, 1040A, 1120, etc.)
5.1.1
Acceptable Forms
Tax forms (such as Forms 1040, 1040A, and 1120) require a signature and establish tax
liability. Computer generated versions are acceptable under the following conditions.
•These substitute forms must be printed on plain white paper.
•Substitute forms must conform to the physical layout of the corresponding IRS form al-
though the typeface may differ. The text should match the text on the officially published
form as closely as possible. Condensed textand abbreviations will be considered on a
case-by-case basis.
Caution.All jurats (perjury statements) mustbe reproduced verbatim. No text can be
added, deleted, or changed in meaning.
•Various computer graphic print media such as laser printing, inkjet printing, etc., may be
used to produce the substitute forms.
•The substitute form must be the same number of pages and contain the same line text as
the official form.
•All substitute forms must be submitted for approval prior to their original use. You do not
need approval for a substitute form if its only change is the preprinted year and you had
received a prior year approval letter.
Exception.If the approval letter specifies a one time exception for your form, the next
year’s form must be approved.
5.1.2
Prohibited Forms
The following are prohibited.
•Computer generated tax forms (for example, Form 1040, etc.) on lined or color barred
paper.
•Tax forms that differ from the official IRS forms in a manner that makes them non-standard
or unable to process.
2011–52 I.R.B.1012December 27, 2011

5.1.3
Changes
Permitted to Forms
1040 and 1040A
Certain changes (listed inSections 5.2 through 5.4) are permitted to the graphics of the form
without prior approval, but these changes apply to only acceptable preprinted forms. Changes
not requiring prior approval are good only for the annual filing period, which is the current tax
year. Such changes are valid in subsequent years only if the official form does not change.
5.1.4
Other Changes
Not Listed
All changes not listed inSections 5.2 through 5.4require approval from the IRS before the
form can be filed.
Section 5.2 – Changes Permitted to Graphics (Forms 1040A and 1040)
5.2.1
Adjustments
You may make minor vertical and horizontal spacing adjustments to allow for computer or
word processing printing. This includes widening the amount columns or tax entry areas if the
adjustments comply with other provisions stated in revenue procedures. No prior approval is
needed for these changes.
5.2.2
Name and Address Area
The horizontal rules and instructions within the name and address area may be removed and
the entire area left blank. No line or instruction can remain in the area. The heavy ruled border
(when present) that outlines the name, address area, and social security number must not be
removed, relocated, expanded, or contracted.
5.2.3
Required Format
When the name and address area is left blank, the following format must be used when
printing the taxpayer’s name and address.
•1st name line (35 characters maximum).
•2nd name line (35 characters maximum).
•In-care-of name line (35 characters maximum).
•City, state (25 characters maximum), one blank character, and ZIP code.
5.2.4
Conventional
Name and
Address Data
When there is no in-care-of name line, the name and address will consist of only three lines
(singlefiler)orfourlines(jointfiler).Nameand address (joint filer) with no in-care-of name
line:
JOHN Z. JONES
MARY I. JONES
1234 ANYWHERE ST., APT. 111
ANYTOWN, STATE 12321
5.2.5
Example of
In-Care-Of
Name Line
Name and address (single filer) with in-care-of name line:
JOHN Z. JONES
C/O THOMAS A. JONES
4311 SOMEWHERE AVE.
SAMETOWN, STATE 54345
December 27, 201110132011–52 I.R.B.

5.2.6
SSN and
Employer Identification
Number (EIN) Area
The broken vertical lines separating the format arrangement of the SSN/EIN may be re-
moved. When the vertical lines are removed, the SSN and EIN formats must be 000-00-0000
or 00-0000000, respectively.
5.2.7
Cents Column
•You may remove the vertical rule that separates the dollars from the cents.
•All entries in the amount column should have a decimal point following the whole dollar
amounts whether or not the vertical line that separates the dollars from the cents is present.
•You may omit printing the cents, but all amounts entered on the form must follow a con-
sistent format. You are strongly urged to round off the figures to whole dollar amounts,
following the official form instructions.
•When several amounts are summed together, the total should be rounded off after addition
(that is, individual amounts should not be rounded off for computation purposes).
•When printing money amounts, you must use one of the following formats:
(a) 0,000,000.;
(b) 0,000,000.00.
•When there is no entry for aline, leave the line blank.
5.2.8
“Paid Preparer’s
Use Only” Area
On all forms, the paid preparer’s information area may not be rearranged or relocated. You
may add three lines and remove the horizontal rules in the preparer’s address area.
Section 5.3 – Changes Permitted to Form 1040A Graphics
5.3.1
General
No prior approval is needed for the followingchanges (for use with computer prepared
forms only).
5.3.2
Line 4 of
Form 1040A
This line may be compressed horizontally (to allow for same line entry for the name of the
qualifying child) by using the following caption: “Head of household; child’s name” (name
field).
5.3.3
Other Lines
Any line with text that takes up two or more vertical lines may be compressed to one line
by using contractions, etc., and by removing instructional references.
5.3.4
Page 2 of
Form 1040A
All lines must be present and numbered in the order shown on the official form. These lines
mayalsobecompressed.
5.3.5
Color Screening
It is not necessary to duplicate the color screening used on the official form. A substitute
Form 1040A may be printed in black and white only with no color screening.
5.3.6
Other Changes
Prohibited
No other changes to the Form 1040A graphics are allowed without prior approval except
for the removal of instructions and references to instructions.
2011–52 I.R.B.1014December 27, 2011

Section 5.4 – Changes Permitted to Form 1040 Graphics
5.4.1
General
No prior approval is needed for the followingchanges (for use with computer prepared
forms only). Specific line numbers in the following headings may have changed due to tax law
changes.
5.4.2
Line 4 of
Form 1040
This line may be compressed horizontally (to allow for a larger entry area for the name of
the qualifying child) by using the following caption: “Head of household; child’s name” (name
field).
5.4.3
Line 6c of
Form 1040
The vertical lines separatingcolumns (1) through (4) may be removed. The captions may
be shortened to allow a one line caption for each column.
5.4.4
Other Lines
Any other line with text that takes up two or more vertical lines may be compressed to one
line by using contractions, etc., and by removing instructional references.
5.4.5
Line 21 – Other Income
The fill-in portion of this line may be expanded vertically to three lines. The amount entry
box must remain a single entry.
5.4.6
Line 44 of
Form 1040 – Tax
You may change the line caption to read “Tax” and computer print the words “Total includes
tax from” and either “Form(s) 8814” or “Form 4972” or “962 election.” If both forms are used,
print both form numbers. This specific line number may have changed.
5.4.7
Line 53 of
Form 1040 –
Other Credits
You may change the caption to read: “Other credits from Form” and computer print only
the form(s) that apply.
5.4.8
Color Screening
It is not necessary to duplicate the color screening used on the official form. A substitute
Form 1040 may be printed in black and white only with no color screening.
5.4.9
Other Changes
Prohibited
No other changes to the Form 1040 graphics arepermitted without prior approval except
for the removal of instructions and references to instructions.
December 27, 201110152011–52 I.R.B.

Part 6
Format and Content of Substitute Returns
Section 6.1 – Acceptable Formats for Substitute Forms and Schedules
6.1.1
Exhibits and Use of Acceptable
Formats
Exhibits of acceptable formats for Schedule A, usually attached tothe Form 1040, and Form
2106-EZ are shown in the exhibits section of this revenue procedure.
•If your computer generated forms appear exactly like the exhibits, no prior authorization
is needed.
•You may computer generate forms not shown here, but you must design them by following
the manner and style of those in the exhibits section.
•Take care to observe other requirements and conditions in this revenue procedure. The IRS
encourages the submission of all proposed forms covered by this revenue procedure.
6.1.2
Instructions
The format of each substitute form or schedule must follow the format of the official form
or schedule as to item captions, line references, line numbers, sequence, form arrangement
and format, etc. Basically, try to make the form look like the official one, with readability and
consistency being primary factors. You may use periods and/or other similar special characters
to separate the various parts and sections of the form. Do not use alpha or numeric characters
for these purposes. All line numbers and items must be printed even though an amount is not
enteredontheline.
6.1.3
Line Numbers
When a line on an official form is designated by a number or a letter, that designation (ref-
erence code) must be used on a substitute form. The reference code must be printed to the left
of the text of each line and immediately preceding the data entry field, even if no reference
code precedes the data entry field on the officialform. If an entry field contains multiple lines
and shows the line references once on the left and right side of the form, use the same number
of line references on the substitute form.
In addition, the reference code that is immediately before the data field must either be fol-
lowed by a period or enclosed in parentheses. There also must be at least two blank spaces
between the period or the right parenthesis and the first digit of the data field. (SeeSection
6.1.4.)
6.1.4
Decimal Points
A decimal point (that is, a period) should be used for each money amount regardless of
whether the amount is reported in dollars and cents or in whole dollars, or whether or not the
vertical line that separates the dollars from the cents is present. The decimal points must be
vertically aligned when possible.
Example:
5
STATE & LOCAL INC. TAXES...............
5.495.00
6 REAL ESTATE TAXES............................6.
7 PERSONAL PROPERTY TAXES............7.198.00
or
5
STATE & LOCAL INC. TAXES...............
(5)495.00
6 REAL ESTATE TAXES.............................(6)
7 PERSONAL PROPERTY TAXES.............(7)198.00
2011–52 I.R.B.1016December 27, 2011

6.1.5
Multi-Page Forms
When submitting a multi-page form, send all its pages in the same package.
Exception.If you will not be producing certain pages, please note that in your cover letter.
Section 6.2 – Additional Instructions for All Forms
6.2.1
Use of Your
Own Internal Control Numbers
and Identifying Symbols
You may show the computer prepared internal control numbers and identifying symbols on
the substitute if using such numbers or symbols is acceptable to the taxpayer and the taxpayer’s
representative. Such information must not be printed in the top
1
/2inch clear area of any form
or schedule requiring a signature. Except for the actual tax return form (Forms 1040, 11ID
Number on 20, 940, 941, etc.), you may print in the left vertical and bottom left margins. The
bottom left margin you may use extends 3
1
/2inches from the left edge of the form.
6.2.2
Required Software
ID Number (Source Code) on
Computer Prepared
Substitutes
In the February 2009 Government Accountability Office (GAO) report, “Many Taxpay-
ers Rely on Tax Software and IRS Needs to Assess Associated Risks” (GAO-09-297), GAO
recommended that IRS require a software identification number on all individual returns to
specifically identify the software package used to prepare each tax return. IRS already has
this capability for all e-filed returns. In addition, many tax preparation software firms already
print an IRS-issued 3-letter Source Code on paper returns that are generated by their individual
tax software. This Source Code was assigned when the firms were seeking substitute forms
approval under Publication 1167 (this publication).
In order to respond properly to this GAO recommendation, the IRS will require all tax
preparation software firms to include the 3-letter Source Code on all paper tax returns created
by their individual tax preparation software.The many firms that currently have and display
their Source Code on paper returns generated from their software should continue to do so, and
no change is necessary.
We have reviewed all software companies that passed PATS testing last filing season and
have determined that some firms do not currently have a Source Code. To save you the burden
of contacting us and for your convenience, wehave assigned Source Codes to those firms.
You should program your Source Code to be placed in the bottom left hand corner of page
one of each paper form that will be generated by your individual tax return package. You do
not need to apply for a new Source Code annually.
If you already use a 3-letter Source Code and we have issued you one in error, you are unsure
if you were ever issued one, or have other questions or concerns, you may contact Tax Forms
and Publications SpecialServices Section atsubstituteforms@irs.gov.
6.2.3
Descriptions for
Captions, Lines, etc.
Descriptions for captions, lines, etc., appearing on the substitute forms may be limited to one
print line by using abbreviations and contractions, and by omitting articles, prepositions, etc.
However, sufficient key words must be retained to permit ready identification of the caption,
line, or item.
6.2.4
Determining
Final Totals
Explanatory detail and/or intermediate calculations for determining final line totals may
be included on the substitute. We prefer that such calculations be submitted in the form of a
supporting statement. If intermediate calculations are included on the substitute, the line on
which they appear may not be numbered or lettered. Intermediate calculations may not be
December 27, 201110172011–52 I.R.B.

printed in the right column. This column is reserved only for official numbered and lettered
lines that correspond to the ones on the official form. Generally, you may choose the format
for intermediate calculations or subtotalson supporting statements to be submitted.
6.2.5
Instructional
Text on the Official Form
Text on the official form, which is solely instructional (for example, “See instructions.”
etc.), may generally be omitted from the substitute form.
6.2.6
Mixing Forms
ontheSamePageProhibited
You may not show more than one form or schedule on the same printout page. Both sides
of the paper may be printed for multi-page official forms, butit is unacceptable to intermix
single page schedules of forms.
For instance, Schedule E can be printed on both sides of the paper because the official form
is multi-page, with page 2 continued on the back. However, do not print Schedule E on the
front page and Schedule SE on the back, or Schedule A on the front and Form 8615 on the
back, etc. Both pages of a substitute form must match the official form. The back page may
be left blank if the back page of the official form contains only the instructions.
6.2.7
Identifying
Substitutes
Identify all computer prepared substitutes clearly. Print the form designation
1
/2inch from
the top margin and 1
1
/2inches from the left margin. Print thetitle centered on the first line of
print. Print the taxable year and, where applicable, the sequence number on the same line
1
/2
inch to 1 inch from the right margin. Includethe taxpayer’s name and SSN on all forms and
attachments. Also, print the OMB number as reflected on the official form.
6.2.8
Negative Amounts
Negative (or loss) amount entries should be enclosed in brackets or parentheses or include
a minus sign. This assists in accurate computation and input of form data. The IRS pre-prints
parentheses in negative data fields on many official forms. These parentheses should be re-
tained or inserted on printouts of affected substitute forms.
Part 7
Miscellaneous Forms and Programs
Section 7.1 – Specifications for Substitute Schedules K-1
7.1.1
Requirements
for Schedules K-1 That
Accompany
Forms 1041, 1065, 1065-B, and
1120S
Because of significant changes to improve processing, prior approval is now required for
substitute Schedules K-1 that accompany Form1041 (for estates and trusts), Form 1065 (for
partnerships), Form 1065-B (for electing large partnerships), or Form 1120S (for S corpora-
tions). Substitute Schedules K-1 should be as close as possible to exact replicas of copies of
the official IRS schedules and follow the same process for submitting other substitute forms
and schedules. Before releasing their substitute forms, software vendors are responsible for
making any subsequent changes that have been made to the final official IRS forms after the
draft forms have been posted.
You must include all information on the form. Submit Schedules K-1 to the IRS at
substituteforms@irs.govwith “Attn: PDF Submissions” on the subject line or at:
2011–52 I.R.B.1018December 27, 2011

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S
1111 Constitution Avenue, NW
Room 6526
Washington, DC 20224
Include the 6-digit form ID code in the upper right of Schedules K-1 of Forms 1041, 1065,
and 1120S.
•661110 for Form 1041,
•651110 for Form 1065, and
•671110 for Form 1120S.
Please allow white space around the 6-digit code.
Schedules K-1 that accompany Forms 1041, 1065, 1065-B, or 1120S must meet all specifi-
cations. The specifications include, but are not limited to, the following requirements.
•You will no longer be able to produce Schedules K-1 that contain only those lines or boxes
that taxpayers are required to use. All lines must be included.
•The words “*See attached statement for additional information.” must be preprinted in the
lower right hand side on Schedules K-1 of Forms 1041, 1065, and 1120S.
•All K-1s that are filed with the IRS should be printed on standard 8.5” x 11” paper (the
international standard (A4) of 8.27” x 11.69” may be substituted).
•Each recipient’s information must be on a separate sheet of paper. Therefore, you must
separate all continuously printed substitutes, by recipient, before filing with the IRS.
•No carbon copies or pressure-sensitive copies will be accepted.
•The Schedule K-1 must contain the name, address, and SSN or EIN of both the entity (es-
tate, trust, partnership, or S corporation) and the recipient (beneficiary, partner, or share-
holder).
•The Schedule K-1 must contain the tax year, the OMB number, the schedule number (K-1),
the related form number (1041, 1065, 1065-B, or 1120S), and the official schedule name
in substantially the same position and format as shown on the official IRS schedule.
•The Schedule K-1 must contain all the line items as shown on the official form, except for
the instructions, if any are printed on the back of the official Schedule K-1.
•The line items or boxes must be in the same order and arrangement as those on the official
form.
•The amount of each recipient’s share of each item must be shown. Furnishing a total amount
of each item and a percentage (or decimal equivalent) to be applied to such total amount
by the recipient does not satisfy the law and the specifications of this revenue procedure.
•State or local tax-related information maynot be included on the Schedules K-1 filed with
the IRS.
•The entity may have to pay a penalty if substitute Schedules K-1 are filed that do not con-
form to specifications.
•Additionally, the IRS may consider the Schedules K-1 that do not conform to specifications
as not being able to be processed and may return Forms 1041, 1065, 1065-B, or 1120S to
the filer to be filed correctly.
Schedules K-1 that are 2-D bar-coded will continue to require prior approval from the IRS
(seeSections 7.1.3 through 7.1.5).
7.1.2
Special Requirements for
Recipient Copies of Schedules K-1
Standardization for reporting informationis required for recipient copies of substitute
Schedules K-1 of Forms 1041, 1065, 1065-B, and 1120S. Uniform visual standards are
provided to increase compliance by allowing recipients and practitioners to more easily
December 27, 201110192011–52 I.R.B.

recognize a substitute Schedule K-1. The entity must furnish to each recipient a copy of
Schedule K-1 that meets the following requirements.
•Include the 6-digit form ID c
ode in the upper right of Schedules K-1 of Forms 1041, 1065,
and 1120S.
•661110 for Form 1041,
•651110 for Form 1065, and
•671110 for Form 1120S.
Please allow white space aro
und the 6-digit code.
•You will no longer be able to p
roduce Schedules K-1 that contain only those lines or boxes
that taxpayers are required
to use. All lines must be included.
•Both pages 1 and 2 of Schedule
s K-1 of Forms 1065 and 1120S must be provided to each
recipient.
•The words “*See attached sta
tement for additional information.” must be preprinted in the
lower right hand side on Sche
dules K-1 of Forms 1041, 1065, and 1120S.
•The Schedule K-1 must conta
in the name, address, and SSN or EIN of both the entity and
recipient.
•The Schedule K-1 must conta
in the tax year, the OMB number, the schedule number (K-1),
the related form number (10
41, 1065, 1065-B, or 1120S), and the official schedule name
in substantially the same p
osition and format as shown on the official IRS schedule.
•All applicable amounts and
information required to be reported must be titled and numbered
in the same manner as shown o
n the official IRS schedule. The line items or boxes must
be in the same order and arr
angement and must be numbered like those on the official IRS
schedule.
•The Schedule K-1 must cont
ain all items required for use by the recipient. The instructions
to the schedule must ident
ify the line or box number and code, if any, for each item as
shown in the official IRS s
chedule.
•The amount of each recipie
nt’s share of each item must be shown. Furnishing a total amount
of each line item and a per
centage (or decimal equivalent) to be applied to such total amount
by the recipient does not
satisfy the law and the specifications of this revenue procedure.
•Instructions to the reci
pient that are substantially similar to those on or accompanying the
official IRS schedule mu
st be provided to aid in the proper reporting of the items on the
recipient’s income tax r
eturn. Where items are not reported to a recipient because they do
not apply, the related in
structions may be omitted.
•The quality of the ink or o
ther material used to generate recipients’ schedules must produce
clearly legible docume
nts. In general, black chemicaltransfer inks are preferred.
•In order to assure unifor
mity of substitute Schedules K-1, the paper size should be standard
8.5” x 11” (the internat
ional standard (A4) of 8.27” x 11.69” may be substituted.)
•The paper weight, paper c
olor, font type, font size, font color, and page layout must be such
that the average recipi
ent can easily decipher the information on each page.
•State or local tax-relat
ed information may be included onrecipient copies of substitute
Schedules K-1. All non-
tax-related information should be separated from the tax informa-
tion on the substitute s
chedule to avoid confusion for the recipient.
•The legend “Important T
ax Return Document Enclosed” must appear in a bold and con-
spicuous manner on the o
utside of the envelope that contains the substitute recipient copy
of Schedule K-1.
•The entity may have to pa
y a penalty if a substitute Schedule K-1 furnished to any recipient
does not conform to the s
pecifications of this revenue procedure and results in impeding
processing.
7.1.3
Requirements
for Schedules K-1 with
Two-Dimensional
(2-D) Bar Codes
Electronic filing is now and will continue to be the preferred method of filing; however,
2-D bar code is the best alternative method for paper processing.
In an effort to improve efficiency and at the same time increase data accuracy, the IRS part-
nered with the tax software development community on a two-dimensional bar code project in
2003. Certain tax software packages have beenmodified to generate 2-D bar codes on Sched-
2011–52 I.R.B.1020December 27, 2011

ules K-1. As a result, when K-1’s are printed using these programs, a bar code will print on
the page.
Rather than manually transcribe information from the Schedule K-1, the IRS will scan the
bar code and electronically upload the information from the K-1. The results will be more
efficient operation within the IRS and fewer transcription errors for your clients.
Note.If software vendors do not want to produce bar-coded Schedules K-1, they may
produce the official IRS Schedules K-1 but cannot use the expedited process for approving
bar-coded K-1s and their parent returns as outlined inSection 7.1.6.
In addition to the requirements inSections 7.1.1 and 7.1.2, the bar-coded Schedules K-1
must meet the following specifications.
•The bar code should print in the space labeled “For IRS Use Only” on each Schedule K-1.
The entire bar code must print within the “For IRS Use Only” box surrounded by a white
space of at least
1
/4inch.
•Bar codes must print in PDF 417 format.
•The bar codes must always be in the specifiedformat with every field represented by at
least a field delimiter (carriage return). Leaving out a field in a bar code will cause every
subsequent field to be misread.
•Be sure to include the 6-digit form ID code in the upper right of Schedules K-1 of Forms
1041, 1065, and 1120S.
•661110 for Form 1041,
•651110 for Form 1065, and
•671110 for Form 1120S.
Please allow white space around the 6-digit code.
7.1.4
2-D Bar Code
Specifications for Schedules K-1
Follow these general specifications for preparing all 2-D bar-coded Schedules K-1.
•Numeric fields –
•Do not include leading zeros (except Taxpayer Identification Numbers, Zip Codes, and
percentages).
•If negative value, the minus sign “–” must be present immediately to the left of the
number and part of the 12 position field.
•Do not use non-numeric characters except that the literal “STMT” can be put in money
fields.
•All money fields should be rounded to the nearest whole dollar amo
unt – If a money
amount ends in 00 to 49 cents, drop the cents; if it ends in 50 to 99 ce
nts, truncate the
cents and increment the dollar amount by one. Use the same roundin
g technique for
the bar-coded and the printed K-1s.
•All numeric-only fields are right justified (except Taxpayer Identification Numbers and
Zip Codes).
•All field lengths are expressed as maximum lengths. If the value in the field has fewer
positions or the software program does not support that many positions, put in the bar code
only those positions actually used.
•Alpha fields –
•Do not include leading blanks (left justified).
•Do not include trailing blanks.
December 27, 201110212011–52 I.R.B.

•Use uppercase alpha characters only.
•Variable fields –
•Do not include leading blanks (left justified).
•Do not include trailing blanks.
•Use uppercase alpha characters, numerics, and special characters as defined in each
field.
•Delimit each field with a carriage return.
•Express percentages as 6-digitnumbers without the percent sign. Left justify with leading
zero(s) (for percentages less than 100%) and no decimal point (decimal point is assumed
between 3rd and 4th positions). Examples: 25.32% expressed as “025320”; 105% ex-
pressed as “105000”; 8.275% expressed as “008275”; 10.24674% express as “010247”.
•It is vital that the print routine reinitialize the bar code prior to printing each succeeding
K-1. Failure to do this will result in each K-1 for a parent return having the same bar code
as the document before it.
7.1.5
Approval
Process for
Bar-Coded Schedules K-1
Prior to releasing commercially available tax software that creates bar-coded Schedules K-1,
the printed schedule and the bar code must both be tested. Bar code testing must be done
using the final official IRS Schedule K-1. Bar code approval requests must be resubmitted for
any subsequent changes to the official IRS form that would affect the bar code. Below are
instructions and a sequence of events that will comprise the testing process.
•The IRS has released the final Schedule K-1 bar-code specifications by publishing them
on the IRS.gov website (seehttp://www.irs.gov/efile/article/0,,id=129859,00.html).
•The IRS will publish a set of test documents that will be used to test the ability of tax
preparation software to create bar codes in the correct format.
•Software developers will submit two identical copies of the test documents – one to the
IRS and one to a contracted testing vendor.
•The IRS will use one set to ensure the printed schedules comply withstandard substitute
forms specifications.
•If the printed forms fail to meet the substitute form criteria, the IRS will inform the software
developer of the reason for noncompliance.
•The software developer must resubmit the Schedule(s) K-1 until they pass the substitute
forms criteria.
•The testing vendor will review the bar codes to ensure they meet the published bar-code
specifications.
•If the bar code(s) does not meet published specifications, the testing vendor will contact
the software developer directly informing them of the reason for noncompliance.
•Software developers must submit new bar-coded schedules until they pass the bar-code
test.
•When the bar code passes, the testing vendor will inform the IRS that the developer has
passed the bar-code test and the IRS will issue an overall approval for both the substitute
form and the bar code.
•After receiving this consolidated response, the software vendor is free to release software
for tax preparation as long as any subsequent revisions to the schedules do not change the
fields.
•Find the mailing address for the testing vendor below. Separate and simultaneous mailings
to the IRS and the vendor will reduce testing time.
7.1.6
Procedures
for Reducing Testing Time
In order to help provide incentives to the software development community to participate
in the Schedule K-1 2-D project, the IRS has committed to expediting the testing of bar-coded
Schedules K-1 and their associated parent returns. To receive this expedited service, follow
the instructions below.
2011–52 I.R.B.1022December 27, 2011

•Mail the parent returns (Forms 1065, 1120S,1041) and associated bar-coded Schedule(s)
K-1 to the appropriate address below in a separate package from all other approval requests.
Internal Revenue Service
Attn: Bar-Coded K-1
SE:W:CAR:MP:T:M:S
1111 Constitution Avenue, NW
Room 6526
Washington, DC 20224
•Mail one copy of the parent form(s) and Schedule(s) K-1 to the IRS and another copy to
the testing vendor at the address below.
Northrop Grumman Information Tech
Attn: Cecilia Siamundo, Quality Assurance Lead
12011 Sunset Hills Road — 7th floor
Reston, VA 20190
Phone: 703-345-6900
•Include multiple email and phone contact points in the packages.
•While the IRS can expedite bar-coded Schedules K-1 and their associated parent returns,
it cannot expedite the approvalof non-associated tax returns.
Section 7.2 – Guidelines for Substitute Forms 8655
7.2.1
Increased Standardization for
Forms 8655
Increased standardization for reporting information on substitute Forms 8655 is now re-
quired to aid in processing and for compliance purposes. Please follow the guidelines inSec-
tion 7.2.2.
7.2.2
Requirements for Substitute
Forms 8655
Please follow these specific requirements when producing substitute Forms 8655.
•The first line of the title must be “Reporting Agent Authorization.”
•If you want to include a reference to “State Limited Power of Attorney,” it can be in paren-
theses under the title. “State” must be the first word within the parentheses.
•You must include “Form 8655” on the form.
•While the line numbers do not have to match the official form, the sequence of the infor-
mation must be in the same order.
•The size of any variable data must be printed in a font no smaller than 10-point.
•For adequate disclosure checks, the following must be included for each taxpayer:
(a) Name,
(b) EIN, and
(c) Address.
•At this time, Form 944 will not be required if Form 941 is checked. Only those forms that
the reporting agent company supports need to be listed.
•The jurat (perjury statement) must be identical with the exception of references to line
numbers.
•A contact name and number for the reporting agent is not required.
December 27, 201110232011–52 I.R.B.

•You must include line 17, or the equivalent line, and it must include two checkboxes.
•Any state information included should be contained in a separate section of the substitute
form. Preferably this information will be in the same area as line 19 of the official form.
•All substitute Forms 8655 must be approved by the Substitute Forms Unit as outlined in
the Form 8655 specifications in Publication 1167.
•If you have not already been assigned a 3-letter source code, you will be given one when
your substitute form is submitted for approval. This source code should be included in the
lower left corner of the form.
•The 20-day assumed approval policy does not apply to Form 8655 approvals.
Part 8
Additional Information
Section 8.1 – Forms for Electronically Filed Returns
8.1.1
Electronic Filing
Program
Electronic filing is a method by which authorized providers transmit tax return information
to an IRS Service Center in the format of the official IRS forms. The IRS accepts both refund
and balance due forms thatare filed electronically.
8.1.2
Applying to
Participate in IRSe-file
Anyone wishing to participate in IRSe-fileof tax returns must submit ane-fileapplication.
The application can be completed and submitted electronically on the IRS website at IRS.gov
after first registering fore-services on the website.
8.1.3
Obtaining the
Taxpayer Signature / Submission
of Required Paper Documents
Taxpayers choosing to electronically prepare and file their return will be required to use the
Self-Select PIN method as their signature.
Electronic Return Originators (EROs) can e-file individual income tax returns only if the
returns are signed electronically using eitherthe Self-Select or Practitioner PIN method.
Taxpayers must use Form 8453, U.S. Individual Income Tax Transmittal for an IRSe-file
Return, to send supporting documents that are required to be submitted to the IRS.
For specific information about electronic filing, refer to Publication 1345, Handbook for
Authorized IRSe-fileProviders of Individual Income Tax Returns and Publication 1346, Elec-
tronic Return File Specifications and Record Layouts for Individual Income Tax Returns.
8.1.4
Guidelines for
Preparing Substitute Forms in the
Electronic Filing Program
A participant in the electronic filing program, who wants to develop a substitute form should
follow the guidelines throughout this publication and send a sample form for approval to the
Substitute Forms Unit at the address inPart 1. If you do not prepare Substitute Form 8453
using a font in which all IRS wording fitson a single page, the form will not be accepted.
Note.Use of unapproved forms could result in suspension of the participant from the elec-
tronic filing program.
2011–52 I.R.B.1024December 27, 2011

Section 8.2 – Effect on Other Documents
8.2.1
Effect on Other
Documents
This revenue procedure supersedes Revenue Procedure 2010-21, 2010-13 I.R.B. 473.
December 27, 201110252011–52 I.R.B.

2011–52 I.R.B.1026December 27, 2011

December 27, 201110272011–52 I.R.B.

2011–52 I.R.B.1028December 27, 2011

December 27, 201110292011–52 I.R.B.

2011–52 I.R.B.1030December 27, 2011

December 27, 201110312011–52 I.R.B.

Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for
Substitute Forms W-2 and W-3.
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. 2011–62
TABLE OF CONTENTS
Part A. General
SECTION 1. PURPOSE........................................................................................... 1032
SECTION 2. WHAT’S NEW........................................................................................ 1034
SECTION 3. GENERAL RULES FOR PAPER FORMS W-2 AND W-3................................................... 1034
SECTION 4. GENERAL RULES FOR FILING FORMS W-2 (COPY A) ELECTRONICALLY............................... 1035
Part B. Specifications for Substitute Forms W-2 and W-3
SECTION 1A. SPECIFICATIONS FOR RED-INKSUBSTITUTE FORM W-2 (COPY A) AND FORM W-3
FILED WITH THE SSA
................................................................................ 1036
SECTION 1B. SPECIFICATIONS FOR SUBSTITUTE BLACK-AND-WHITE COPY A AND W-3 FORMS
FILED WITH THE SSA
................................................................................ 1038
SECTION 2. REQUIREMENTS FOR SUBSTITUTE FORMS FURNISHED TO EMPLOYEES (COPIES B, C,
AND 2 OF FORM W-2)
................................................................................ 1039
SECTION 3. ELECTRONIC DELIVERY OF FORM W-2 AND W-2C RECIPIENT STATEMENTS........................... 1042
Part C. Additional Instructions
SECTION 1. ADDITIONAL INSTRUCTIONS FOR FORM PRINTERS.................................................. 1042
SECTION 2. INSTRUCTIONS FOR EMPLOYERS.................................................................... 1043
SECTION 3. OMB REQUIREMENTS FOR BOTH RED-INK AND BLACK-AND-WHITE COPY A AND W-3
SUBSTITUTE FORMS
................................................................................ 1043
SECTION 4. REPRODUCIBLE COPIES OF FORMS.................................................................. 1044
SECTION 5. EFFECT ON OTHER DOCUMENTS.................................................................... 1044
Part A. General
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-2, Wage and Tax Statement, and Form W-3,
Transmittal of Wage and Tax Statements, for wages paid during the 2011 calendar year.
.02For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form W-3 are forms that are not printed
by the IRS. Copy A or any other copies of a substitute Form W-2or a substitute Form W-3 must conform to the specifications in
this revenue procedure to be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this revenue
procedure. Preparers should also refer to the separate 2010 Instructions for Forms W-2 and W-3 for details on how to complete these
forms. See Part C, Section 4, for information on obtaining the official IRS forms and instructions. See Part B, Sections 2 and 3, for
requirements for the copies of substitute forms furnished to employees.
.03For purposes of this revenue procedure, the official IRS-printed red dropout ink Forms W-2 (Copy A) and W-3, and their
exact substitutes, are referred to as “red-ink.” The SSA-approved black-and-white Forms W-2 (Copy A) and W-3 are referred to as
“substitute black-and-white Copy A” and “substitute black-and-white W-3” forms.
2011–52 I.R.B.1032December 27, 2011

Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee statements should be emailed to
S
ubstituteforms@irs.gov. Please enter “Substitute Forms” on thesubject line. Or send your questions to:
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 black-and-white Copy A and W-3 forms should be emailed toc
opy.a.forms@ssa.govor sent to:
Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Also, see Sections 3.05 and 3.06 of Part A.
Note.You should receive a response from either the IRS or the SSA within 30 days.
.04Some Forms W-2 that include logos, slogans, and advertisements(including advertisements for tax preparation software) may
be confused with questionable Forms W-2. 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 on
Forms W-3, Copy A of Forms W-2, or any employee copies reporting wages paid during the 2012 calendar year and thereafter will
not be allowed, 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.
•Forms may include an embossment or watermark on the information return (and copies) that is a representation of the name, a
primary trade name, trademark, service mark, or symbol of the employer or agent.
•Presentation may be in any typeface, font, st
ylized fashion, or print color normally used by the employer or agent, and used in a
non-intrusive manner.
•These items must not materially interfere with the ability of the recipient to recognize,understand, and use the tax information on
the employee copies.
•Corrected information on information returns and employee copies that was shown on Forms W-2 for amounts paid before
January 1, 2012, is an exception.
The IRS e-file logo on the IRS official employee copies may be included, but it is not required, 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-2 and W-3 are subject to annual review and possible change. The IRS has postponed the prohibition against including
slogans, advertising, and logos on information returns and employee copies reporting wages paidduring the 2011 calendar year that
was announced in Rev. Proc. 2010-42 (the previous revision of Publication 1141). The prohibition 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 copies filed in 2012
or thereafter, except as provided above. This revenue procedure may be revised at a futuredate to state other requirements of the IRS
and the SSA regarding the preparation and use of substitutes for Form W-2 and Form W-3 for wages paid during the 2012 calendar
year. If you have comments about the prohibition against includingslogans, advertising, and logoson information returns and em-
ployee 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.
.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 operation are 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
are filed on paper forms. IRS/IRB does not process Forms W-2 (Copy A). Forms W-2 (Copy A) prepared on paper or electronically
December 27, 201110332011–52 I.R.B.

must be filed with the SSA. IRS/IRB does, however, process waiver requests (Form 8508, Request for Waiver From Filing Informa-
tion Returns Electronically) and extension of time to file requests (Form 8809, Application for Extension of Time To File Information
Returns) for Forms W-2 (Copy A) and requests for an extension of time to furnish the employee copies of Form W-2. See Publication
1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, for information on
waivers and extensions of time.
.06The following form instructions and publications provide more detailed filing procedures for certain information returns:
•Instructions for Forms W-2 and W-3,
•Instructions for Forms W-2c and W-3c, and
•Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.
Section 2. What’s New
.01 Logos, slogans, and advertising.Forms W-2 and W-3 are subject to annual review and possible change. The IRS has post-
poned 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. 2010-42 (the previous issue of Publication 1141). The prohibition
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 copies filed in 2012 or thereafter,except as provided in Section 1.04. 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-2 and Form W-3 at a future
date. If you have comments about the prohibition against includinglogos, slogans, and advertising on information returns and em-
ployee 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.
.02 Optional 2D barcoding for Forms W-2 and W-3.In response to feedback from the user community, the SSA (and the IRS)
have added a barcoded version for the substitute Form W-2 and Form W-3 to the list of acceptable submission formats. This version
is an optional alternative to the non-barcoded substitute Forms W-2 and W-3. Both versions are fully supported by the SSA. At this
time, neither the IRS nor the SSA mandates the use of barcoded substitute forms. See new Section 1B.07 of Part B. Also, see the SSA
website ath
ttp://www.socialsecurity.gov/bso.
Note.The data contained in the barcode must not differ from the data displayed on the form. The data in the barcode will be ignored
and the data displayed on the form will be considered the submission.
.03 Substitute black-and-white forms name change.The Social Security Administrationis changing the name “Laser Forms”
to “Substitute black-and-white Copy A and W-3 forms.”
.04 SSA email address change.The Social Security Administration is changing the email address “l
aser.forms@ssa.gov”to
“c
opy.a.forms@ssa.gov.” The address is changed throughout this document.
.05 SSA address change.The Attention line for the SSA Data Operations Center is now Substitute Black-and-White Copy A
Forms, Room 348.
.06 New Part B, Section 3.We added a new Part B, Section 3, to provide guidelines for the electronic delivery of Form W-2 and
W-2c recipient statements.
.07 Revised Part C, Section 4.Part C, Section 4, has been revised to reflect changes concerning IRS Publication 1796.
.08 Website reference change.The IRS website will now be referred to as IRS.gov rather than www.irs.gov.
.09 Enterprise Computing Center name change.The Enterprise Computing Center – Martinsburg (ECC) is now referred to as
The Internal Revenue Service/Information Returns Branch (IRS/IRB). Section 1.05, Part A, is updated.
.10 Editorial changes.We made editorial changes. Redundancies were eliminated as much as possible.
Section 3. General Rules for Paper Forms W-2 and W-3
.01Employers not filing electronically must file paper FormsW-2(CopyA)alongwithFormW-3withtheSSAbyusingeither
the official IRS form or a substitute form that exactly meets thespecifications shown in Parts B and C of this revenue procedure.
Note.Substitute territorial forms (W-2AS, W-2GU, W-2VI) shouldalso conform to the specifications as outlined in this revenue
procedure. These forms require the form designation (“W-2AS,” “W-2GU,” “W-2VI”) on Copy A to be in black ink. If you are
an employer in the Commonwealth of the Northern Mariana Islands, you must contact Department of Finance, Division of Revenue
and Taxation, Commonwealth of the Northern Mariana Islands, P.O. Box 5234 CHRB, Saipan, MP 96950 orw
ww.cnmidof.netto
get Form W-2CM and instructions for completing and filing the form. For information on Forms 499R-2/W-2PR, use this website:
h
ttp//www.hacienda.gobierno.pr.
Employers who file with the SSA electronically or on paper may design their own statements tofurnish to employees. These
employee statements designed by employers must comply with the requirements shown in Parts B and C.
2011–52 I.R.B.1034December 27, 2011

.02Red-ink substitute forms that completely conform to the specifications contained in this revenue procedure may be privately
printed without prior approval from the IRS or the SSA. Onlythe substitute black-and-white Copy A and W-3 forms need to be
submitted to the SSA for approval, prior to their use (see Section 1B of Part B).
.03As in the past, SSA-approved black-and-white Copy A and FormW-3 may be generated using a printer by following all guide-
lines and specifications (also see Section 1B of Part B). In general,regardless of the method of entering data, using black ink on Forms
W-2 and W-3 provides better readability for processing by scanning equipment. Colorsother than black are not easily read by the
scanner and may result in delays or errors in the processing ofForms W-2 (Copy A) and W-3. The printing of the data should be
centered within the boxes. The size of the variable data must be printed in a font no smaller than 10-point.
Note.With the exception of the identifying number, the year, the form number for Form W-3, and the corner register marks, the
preprinted form layout for the red-ink Forms W-2 (Copy A) and W-3 must be in Flint J-6983 red OCR dropout ink or an exact match.
(See Section 1A.03 of Part B.)
.04Substitute forms filed with the SSA and substitute copies furnished to employees that do not conform to these specifications
are unacceptable. Forms W-2 (Copy A) and W-3 filed with the SSA that do not conform may be returned. In addition, penalties may
be assessed for not complying with the form specifications.
.05Substitute red-ink forms should not be submitted to either theIRS or the SSA for specific approval. If you are uncertain of any
specification and want clarification, do the following.
(1)Submit a letter or email citing the specification to the approp
riate address in Section 3.06 of Part A.
(2)State your understanding of the specification.
(3)Enclose an example (if appropriate) 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 your correspon-
dence.
.06Any questions about the specifications, especially those for the red-ink Form W-2 (Copy A) and Form W-3, should be emailed
toS
ubstituteforms@irs.gov. Please enter “Substitute Forms” on the subject line. Or send your questions to:
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 Copy A and W-3 should be emailed toc
opy.a.forms@ssa.govor sent to:
Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 348
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Note.You should receive a response within 30 days from either the IRS or the SSA.
.07Forms W-2 and W-3 are subject to annual review and possible change. Therefore, employers arecautioned against overstocking
supplies of privately-printed substitutes.
.08Separate instructions for Forms W-2 and W-3 are provided in the 2011 Instructions for Forms W-2 and W-3. Form W-3 should
be used only to transmit paper Forms W-2 (Copy A). Form W-3 is a single sheet including only essential filing information. Be sure
to make a copy of your completed Form W-3 for your records. Copies of the current year official IRS Forms W-2 and W-3, and the
instructions for those forms, may be obtained from most IRS offices or by calling 1-800-829-3676. The IRS provides only cutsheet
sets of Forms W-2 and cutsheets of Form W-3. The instructions and information copies of the forms may also be found at IRS.gov.
.09Because substitute Forms W-2 (Copy A) and W-3 are machine-imaged and scanned by the SSA, the forms must meet the same
specifications as the official IRS Forms W-2 and W-3 (as shown in the exhibits).
Section 4. General Rules for Filing Forms W-2 (Copy A) Electronically
.01Employers must file Forms W-2 (Copy A) with the SSA electronically if they are required to file 250 or more for a calendar
year unless the IRS grants a waiver. For details, get the 2011 Instructions for Forms W-2 and W-3. The SSA publication EFW2, Spec-
ifications for Filing Forms W-2 Electronically, contains specifications and procedures for electronic filing of Form W-2 information
December 27, 201110352011–52 I.R.B.

with the SSA. Employers are cautioned to obtain the most recent revision of EFW2 (and supplements) due to any subsequent changes
in specifications and procedures.
.02You may obtain a copy of the EFW2 by:
•Accessing the SSA website at:
w
ww.socialsecurity.gov/employer/pub.htm
.03Electronic filers do not file a paper Form W-3. See the SSA publication EFW2 for guidanceon transmitting Form W-2
(Copy A) information to SSA electronically.
.04Employers filing fewer than 250 Forms W-2 are encouraged to electronically fileForms W-2 (Copy A) with the
SSA. Doing so will enhance the timeliness and accuracy of forms processing. You may visit the SSA’s employer website at
w
ww.socialsecurity.gov/employer. This helpful site has links to Business Services Online (BSO) and tutorials on registering and
using BSO to file your Forms W-2.
.05Employers who do not comply with the electronic filing requirements for Form W-2 (Copy A) and who are not granted a waiver
by the IRS may be subject to penalties. Employers who file Form W-2 information with the SSA electronically must not send the
same data to the SSA on paper Forms W-2 (Copy A). Any duplicate reporting may subject filers to unnecessary contacts by the SSA
or the IRS.
Part B. Specifications for Substitute Forms W-2 and W-3
Section 1A. Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed
with the SSA
.01The official IRS-printed red dropout ink Form W-2 (Copy A) and W-3 and their exact substitutes are referred to as red-ink in
this revenue procedure. Employers may file substitute Forms W-2 (Copy A) and W-3 with the SSA. The substitute forms must be
exact replicas of the official IRS forms with respect to layoutand content because they will be read by scanner equipment.
.02Paper used for cutsheets and continuous-pinfed forms for substitute Form W-2 (Copy A) and Form W-3 that are to be filed with
the SSA must be white 100% bleached chemical wood, 18-20 pound paper only, optical characterrecognition (OCR) bond produced
in accordance with the following specifications:
•Acidity:Phvalue,average,notlessthan..................................................
4.5
•
Basisweight:17x22inch500cutsheets,pound..........................................
18-20
•Metric equivalent—gm./sq. meter
(atoleranceof+5pct.isallowed) .......................................................68-75
•Stiffness: Average, each direction, not less than—milligrams
Crossdirection........................................................................
50
Machinedirection .....................................................................80
•Tearing strength: Average, eachdirection, not less than—grams.............................40
•Opacity:Average,notlessthan—percent.................................................82
•Reflectivity:Average,notlessthan—percent .............................................68
•Thickness:Average—inch..............................................................0.0038
Metricequivalent—mm................................................................0.097
(a tolerance of +0.0005 inch (0.0127 mm) is allowed) Paper cannot vary more than 0.0004
inch (0.0102 mm) from one edge to the other.
•Porosity:Average,notlessthan—seconds................................................10
•Finish (smoothness): Average, each side—seconds........................................
20-55
(forinformationonly)theSheffieldequivalent—units......................................170-d200
•Dirt: Average, each side, notto exceed—parts per million..................................8
Note.Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met.
2011–52 I.R.B.1036December 27, 2011

.03All printing of red-ink substitute Forms W-2 (Copy A) and W-3 must be in Flint red OCR dropout ink except as specified
below. The following must be printed in nonreflective black ink:
•Identifying number “22222” or “33333” at the top of the forms.
•Tax year at the bottom of the forms.
•The four (4) corner register marks on the forms.
•The form identification number (“W-3”) at the bottom of Form W-3.
•All the instructions below Form W-3 beginning with “Send this entire page....” line to the bottom of Form W-3.
.04The vertical and horizontal spacing for all federal payment and data boxes on Forms W-2 and W-3 must meet specifications.
On Form W-3 and Form W-2 (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.
.05The official red-ink Form W-3 and Form W-2 (Copy A) are 7.5inches wide. Employers filing Forms W-2 (Copy A) with the
SSA on paper must also file a Form W-3. Form W-3 must be the same width (7.5 inches) as the Form W-2. One Form W-3 is printed
on a standard-size, 8.5 x 11-inch page. Two official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page (exclusive of
any snap-stubs).
.06The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are .5 inches (
1
/2inch). All margins must be free of
printing except for the words “DO NOT STAPLE” on red-ink Form W-3. The space between the two Forms W-2 (Copy A) is 1.33
inches.
.07The identifying numbers are “22222” for Form W-2 (Copies A (and 1)) and “33333” for Form W-3. 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.
.08The depth of the individual scannable image on a page must be the same as that on the official IRS forms. The depth from the
top line to the bottom line of an individual Form W-2 (Copy A) must be 4.17 inches and the depth from the top line to the bottom line
of Form W-3 must be 4.67 inches. (See Exhibits A and B.)
.09Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch deep pages. The pinfed strips must be removed when
Forms W-2 (Copy A) are filed with the SSA. The two Forms W-2 (CopyA) on the 11-inch page must not be separated (only the pages
are to be separated (burst)). The words “Do Not Cut, Fold, or Staple Forms on This Page” must be printed twice between the two
Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1, B, C, 2, and D) must be able to be distinguished and
separated into individual forms.
.10Box 12 of Form W-2 (Copy A) contains four entry boxes – 12a, 12b, 12c, and 12d. Do not make more than one entry per box.
Enter your first code in box 12a (for example, enter Code D in box 12a, not 12d, if it is your first entry). If more than four items need
to be reported in box 12, use a second Form W-2 to report the additional items (see “Multiple forms” in the 2010 Instructions for
Forms W-2 and W-3). Do not report the same federal tax data to the SSA on more than one Form W-2 (Copy A). However, repeat
the identifying information (employee’s name, address, and SSN; employer’s name, address, and EIN) on each additional form.
.11The checkboxes in box 13 of Form W-2 (Copy A) must be .14 inches each; the space before the first checkbox is .20 inches;
the spacing on each remaining side of the 3 checkboxes is .36 inches (see Exhibit A). The checkboxes in box b of Form W-3 must
also be .14 inches (see Exhibit B for other dimensions in box b).
Note.More than 50% of an applicable checkboxmustbecoveredbyan“X.”
.12All substitute Forms W-2 (Copy A) and W-3 in the red-ink formatmust have the tax year, form number, and form title printed
on the bottom face of each form using type identical to that of the official IRS form. The red-ink substitute Form W-2 (Copy A) and
Form W-3 must have the form producer’s EIN entered directly to the left of “Department of the Treasury,” in red.
.13The words “For Privacy Act and Paperwork Reduction Act Notice, see back of Copy D.” must be printed in Flint red OCR
dropout ink in the same location as on the official Form W-2 (Copy A). The words “For Privacy Act and Paperwork Reduction Act
Notice, see back of Copy D of Form W-2.” must be printed at the bottom of the page of Form W-3 in black ink.
.14The Office of Management and Budget (OMB) Number must be printed on substitute Forms W-3 and W-2 (on each ply) in the
same location as on the official IRS forms.
.15All substitute Forms W-3 must include the instructions that are printed on the same sheet below the official IRS form.
.16The back of substitute Form W-2 (Copy A) and Form W-3 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-2 (Copy A) only if the following standards are met:
December 27, 201110372011–52 I.R.B.

•Only chemically-backed paper is acceptable for Form W-2 (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 CatalogNumber (Cat. No.) must be deleted from substitute Form W-2
(Copy A) and Form W-3.
Section 1B. Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed with
the SSA
.01The SSA-approved substitute black-and-white Forms W-2 (Copy A) and W-3 are referred to as substitute black-and-white Copy
A and W-3. Specifications for the substitute black-and-white CopyAandW-3aresimilartothered-inkforms(PartB,Section1A)
except for the items that follow (see Exhibits E and F). 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. There must be two Forms W-2 (Copy A) printed on a page.
There must be no horizontal perforations between the two Forms W-2 (Copy A) on each 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 shadedareas, including those boxes that are entirely shaded on the red-ink forms.
(6) Identifying numbers on both Form W-2 (“22222”) and Form W-3 (“33333”) must be preprinted in 14-point Arial bold font or
a close approximation.
(7) The form numbers
(“W-2” and “W-3”) must be in 18-point Arial font ora close approximation. The tax year (for example,
“2010”) on Forms
W-2 (Copy A) and W-3 must be in 20-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 substitute black-and-white Copy A and W-3 forms (for example, do not
print “DO NOT STAPLE” in the top margin of Form W-3).
(10) The word “Code” must not appear in box 12 on Form W-2 (Copy A).
(11) A 4-digit vendor code preceded by four zeros and a slash (for example, 0000/9876) must appear in 12-point Arial font, or
a close approximation, under the tax year in place of the Cat. No. on Form W-2 (Copy A) and in the bottom right corner of the
“For Official Use Only” box at the bottom of Form W-3. Do not display the form producer’s EIN to the left of “Department of the
Treasury.” The vendor code will be used to identify the form producer.
(12) Do not print Catalog Numbers (Cat. No.) on either Form W-2 (Copy A) or Form W-3.
(13) Do not print the checkboxes in:
•Box (b) of Form W-3. The “X” should be programmed to be printedand centered directly below theapplicable “Kind of Payer.”
•Box13ofFormW-2(CopyA).The“X”shouldbeprogrammedtobeprinted and centered directly below the applicable box title.
(14) Do not print dollar signs. If there are no money amounts being reported, the entire field should be left blank.
(15) The space between the two Forms W-2 (Copy A) is 1.33 inches.
.02You must submit samples of your substitute black-and-white Copy A and W-3 forms to the SSA. Only black-and-white sub-
stitute Forms W-2 (Copy A) and W-3 for tax year 2011 will be accepted for approval by the SSA. Questions regarding other red-ink
forms (that is, red-ink Forms W-2c, W-3c, 1099 series, 1096, etc.) must be directed to the IRS only.
.03You will be required to send one set of blank and one set of dummy-data substitute black-and-white Copy A and W-3 forms for
approval. Sample data entries should be filled in to the maximumlength for each box entry, preferably using numeric data or alpha
2011–52 I.R.B.1038December 27, 2011

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.
.04To receive approval, you may first contact the SSA atc
opy.a.forms@ssa.govto obtain a template and further instructions in
PDF or Excel format. You may also send your 2011 sample substitute black-and-white Copy A and W-3 forms to:
Social Security Administration
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 carrier or certified mail in order to verify their receipt. You can expect approval (or
disapproval) by the SSA within 30 days of receipt of your sample forms.
.05The 4-digit vendor code preceded by fourzeros and a slash (0000/9876) must be preprinted on the sample substitute black-
and-white Copy A and W-3 forms. Forms notcontaining a vendor code will be rejected and will not be submitted for testing or
approval. If you have a valid vendor code provided to you throughthe National Association of Computerized Tax Processors, you
should use that code. If you do not have a valid vendor code, contact the Social Security Administration atc
opy.a.forms@ssa.govto
obtain an SSA-issued code. (Additional information on vendorcodes may 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. Employersdeveloping Forms W-2 or W-3 to be used only for their individual
company do not require a vendor code.
.06 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.
.07In response to feedback from the user community, the SSA (and the IRS) have added a 2-D barcoded version for the substitute
Form W-2 and Form W-3 to the list of acceptable submission formats. This version is an optional alternative to the non-barcoded
substitute Forms W-2 and W-3. Both versions are fully supported by the SSA. At this time, neither the IRS nor the SSA mandates the
use of 2-D barcoded substitute forms.
Note.The data contained in the barcode must not differ from the data displayed on the form. The data in the barcode will be ignored
and the data displayed on the form will be considered the submission.
To get the barcode information:
•See the SSA’s BSO website athttp://www.socialsecurity.gov/bso,
•Get the pdf version of the specifications atcopy.a.forms@ssa.gov,
•Downloadthe“TY11SubstituteW3/W22-DBarcodingStandards”from
h
ttp://www.socialsecurity.gov/employer/subBarCodeStd.pdf.
Section 2. Requirements for Substitute Forms Furnished to Employees (Copies B, C, and
2ofFormW-2)
Note.Printers are cautioned that therules in Part B, Section 2 (this section), apply only to employee copies of Form W-2 (Copies
B, C, and 2).Paper filers who send Forms W-2 (Copy A) to the SSA must follow the requirements in Part B, Sections 1A and/or 1B
above.
.01All employers (including those who file electronically) must furnish employees with at least two copies of Form W-2 (three or
more for employees required to file a state, city, or local income tax return). The following rules are guidelines for preparing employee
copies.
The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from the dimensions of the official IRS form to
allow space for reporting additional information, including additional entries such as withholding for health insurance, union dues,
bonds, or charity in box 14. The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A, which is filed
with the SSA.
Note.Payee statements (Copies B, C, and 2 of Form W-2) may be furnished electronically if employees give their consent (as de-
scribed in Treasury Regulations Section 31.6051–1(j)). See also Publication 15-A, Employer’s Supplemental Tax Guide, and new
Section 3 of Part B.
December 27, 201110392011–52 I.R.B.

.02The minimum dimensions for employee copies only (not Copy A) of Form W-2 should be 2.67 inches deep by 4.25 inches
wide. The maximum dimensions should be no more than 6.5 inches deep by no more than 8.5 inches wide.
Note.The maximum and minimum size specifications in this document are for tax year 2010 only and may change in future years.
.03Either horizontal or vertical format is permitted (seeExhibit D).
.04The paper for all copies must be white and printed in black ink. The substitute Copy B, which employees are instructed to
attach to their federal income tax returns, should be at least 9-pound paper (basis 17 x 22-500). Other copies furnished to employees
should also be at least 9-pound paper (basis 17 x 22-500) unless a state, city, or local government provides other specifications.
.05Employee copies of Form W-2 (Copies B, C, and 2), including those that are printed on a single sheet of paper, must be
easily separated. The best method of separation is to provide perforations between the individual copies. Each copy should be easily
distinguished whatever method of separation is used.
Note.Perforation does not apply to printouts of copies of Forms W-2 that are furnished electronically to employees (as described
in Treasury Regulations Section 31.6051–1(j)). However, these employees should be cautioned to carefully separate the copies of
Form W-2. See Publication 15-A, Employer’sSupplemental Tax Guide, for information on electronically furnishing Forms W-2 to
employees.
.06Interleaved carbon and chemical transfer paper employee copies must be clearly legible. Fading must be minimized to assure
legibility.
.07The electronic tax logo on the IRS official employee copies is not required on any of the substitute form copies. To avoid
confusion and questions by employees, employers are encouraged to delete the identifying number (“22222”) from the employee
copies of Form W-2.
.08All substitute employee copies must contain boxes, box numbers, and box titles that match the official IRS Form W-2. Boxes
that do not apply can be deleted. However, certain core boxes must be included. The placement, numbering, and size of this informa-
tion is specified as follows:
•The items and box numbers that constitute the core
data are:
Box 1 — Wages, tips, other compensation,
Box 2 — Federal income tax withheld,
Box 3 — Social security wages,
Box 4 — Social security tax withheld,
Box 5 — Medicare wages and tips, and
Box 6 — Medicare tax withheld.
The core boxes must be printed in the exact order shown on the official IRS form.
•The core data boxes (1 through 6) must be placed in the upper right of the form. Substitute vertical-format copies may have the
core data across the top of the form (see Exhibit D). Boxes or otherinformation will definitely not be permitted to the right of the
core data.
•The form title, number, or copy designation (B, C, or 2) may be at the top of the form. Also, a reversed or blocked-out area to
accommodate a postal permit number or other postalconsiderations is allowed in the upper-right.
•Boxes 1 through 6 must each be a minimum of 1
1
/8inches wide x
1
/4inch deep.
•Other required boxes are:
a) Employee’s social security number,
b) Employer identification number (EIN),
c) Employer’s name, address, and ZIP code,
e) Employee’s name, and
f) Employee’s address and ZIP code.
2011–52 I.R.B.1040December 27, 2011

Identifying items must be present on the form and be in boxes similar to those on the official IRS form. However, they may be
placed in any location other than the top or upper right. You do not need to use the lettering system (a-c, e-f) used on the official IRS
form. The employer identification number (EIN) may be included with the employer’s name and address and not in a separate box.
Note.Box d (“Control number”) is not required.
.09All copies of Form W-2 furnished to employees must clearly showthe form number, the form title, and the tax year prominently
displayed together in one area of the form. The title of Form W-2 is“Wage and Tax Statement.” It is recommended (but not required)
that this be located on the bottom left of substitute Forms W-2. Thereference to the “Department of the Treasury — Internal Revenue
Service” must be on all copies of substitute Forms W-2 furnishedto employees. It is recommended (but not required) that this be
located on the bottom right of Form W-2.
.10If the substitute employee copies are labeled, the forms must contain the applicable description:
•“Copy B, To Be Filed With Employee’s FEDERAL Tax Return.”
•“Copy C, For EMPLOYEE’S RECORDS.”
•“Copy 2, To Be Filed With Employee’s State, City, or Local Income Tax Return.”
It is recommended (but not required) that these be located on the lower left of Form W-2. If the substitute employee copies are not
labeled as to the disposition of the copies, then written notification using similar wordingmust be provided to each employee.
.11The tax year (for example, 2011) must be clearly printed on allcopies of substitute Form W-2. It is recommended (but not
required) that this information be in the middle at the bottom of the Form W-2. The use of 24-pt. OCR-A font is recommended (but
not required).
.12Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point rule or highlighted in some manner to distinguish
them. If “Allocated tips” are being reported, it is recommended (but not required) that box 8 also be outlined. If reported, “Social
security tips” (box 7) must be shown separately from “Social security wages” (box 3).
Note.Boxes 8 and 9 may be omitted if not applicable.
.13If employers are required to withhold and report state or local income tax, the applicable box
es are also considered core infor-
mation and must be placed at the bottom of the form. State information is included in:
•Box 15 (State, Employer’s state ID number)
•Box 16 (State wages, tips, etc.)
•Box17(Stateincometax)
Local information is included in:
•Box 18 (Local wages, tips, etc.)
•Box 19 (Local income tax)
•Box 20 (Locality name)
.14Boxes 7 through 14 may be omitted from substitute employee copies unless the employer must report any of that information to
the employee. For example, if an employee did not have “Social security tips” (box 7), the form could be printed without that box. But
if an employer provided dependent care benefits, the amount must be reported separately, shown in box 10, and labeled “Dependent
care benefits.”
.15Employers may enter more than four codes in box 12 of substitute Copies B, C, and 2 (and 1 and D) of Form W-2, but each
entry must use Codes A-CC (see the 2011 Instructions for Forms W-2 and W-3).
.16If an employer has employees in any of the three categories in box 13, all checkbox headings must be shown and the proper
checkmark made, when applicable.
.17Employers may use box 14 for any other information that they wish to give to their employees. Each item must be labeled.
(See the instructions for box 14 in the 2011 Instructions for Forms W-2 and W-3.)
.18The front of Copy C of a substitute Form W-2 must contain the note “This information is being furnished to the Internal Revenue
Service. If you are required to file a tax return, a negligence penalty or other sanction may be imposed on you if this income is taxable
and you fail to report it.”
.19Instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form W-2 must be provided to
each employee. An employer may modify or delete instructions thatdo not apply to its employees. (For example, remove Railroad
December 27, 201110412011–52 I.R.B.

Retirement Tier 1 and Tier 2 compensation information for nonrailroad employees orinformation about dependent care benefits that
the employer does not provide.)
.20Employers must notify their employees who have no income tax withheld that theymay be able to claim a tax refund because
of the earned income credit (EIC). They will meet this notification requirement if they furnish a substitute Form W-2 with the EIC
notice on the back of Copy B, IRS Notice 797, Possible FederalTax Refund Due to the Earned Income Credit (EIC), or on their
own statement containing the same wording. They may also change the font on Copies B, C, and 2 so that the EIC notification and
Form W-2 instructions fit differently. For more information aboutnotification requirements, see Notice 1015, “Have You Told Your
Employees About the Earned Income Credit (EIC)?”
Note.An employer does not have to notify anyemployee who claimed exemption from withholding on Form W-4, Employee’s
Withholding Allowance Certificate, for the calendar year.
Section 3. Electronic Delivery of Form W-2 and W-2c Recipient Statements.
.01If you are required to furnish a written statement (Copy B or anacceptable substitute) to a recipient, then you may furnish the
statement electronicallyinstead of on paper. This includes furnishing the statement to recipients of Forms W-2 and W-2c.
If you meet the requirements listed below, you are treated as furnishing the statement timely.
.02The recipient must consent in the affirmative and not have withdrawn the consent before the statement is furnished. The consent
by the recipient must be made electronically in a way that shows that he or she can access the statement in the electronic format in
which it will be furnished.
You must notify the recipient of any hardware or software changes prior to furnishingthe statement. A new consent to receive the
statement electronically is required after the new hardware or software is put into service.
Prior to furnishing the statements electronically, you must provide the recipient a statement with the following Information promi-
nently displayed:
•If the recipient does not consent to receive the statement electronically, a paper copy will be provided.
•The scope and duration of the consent. For example, whether the consent applies to every year the statement is furnished or only
until January 31 immediately following the date of the consent.
•How to obtain a paper copy after giving consent.
•How to withdraw the consent. The consent may be withdrawn at anytime by furnishing the withdrawal in writing (electronically or
on paper) to the person whose name appears on the statement. Confirmation of the withdrawal also will be in writing (electronically
or on paper).
•Notice of termination. The notice must state under what conditions the statements will no longer be furnished to the recipient.
•Procedures to update the recipient’s information.
•A description of the hardware and software required to access, print and retain a statement, and a date the statement will no longer
be available on the website.
.03Additionally, you must:
•Ensure the electronic format contains all the required information and complies with the guidelines in this document.
•If posting the statement on a website, post it for the recipient to access on or before the January 31 due date through October 15
of that year.
•Inform the recipient, in person, electronically or by mail, of the posting and how to access and print the statement.
For more information, see Regulations section 31.6051-1(j).
Part C. Additional Instructions
Section 1. Additional Instructions for Form Printers
.01If electronic media is not used for filing with the SSA, the substitute copies of Forms W-2 (either red-ink or substitute black-
and-white forms) should be assembled in the same order as the official IRS Forms W-2. Copy A should be first, followed sequentially
by perforated sets (Copies 1, B, C, 2, and D).
2011–52 I.R.B.1042December 27, 2011

.02The substitute form to be filed by the employer with the SSA must carry the designation “Copy A.”
Note.Electronic filers do not submit either red-ink or substituteblack-and-white paper Form W-2 (Copy A) or Form W-3 to the SSA.
.03Substitute forms (red-ink or substitute black-and-white Copy A or W-3) do not require a copy to be retained by employers
(Copy D of Form W-2). However, employers must be prepared to verify or duplicate the information if it is requested by the IRS or
the SSA. Paper filers who do not keep a Form W-2 (Copy D) should be able to generate a facsimile of Form W-2 (Copy A) in case
of loss.
.04Except for copies in the official assembly, no additional copies that may be prepared by employers should be placed ahead of
Form W-2 (Copy C) “For EMPLOYEE’S RECORDS.”
.05You must provide instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form W-2 to each
employee. You may print them on the back of the substitute Copies B, C, and 2 or provide them to employees on a separate statement.
You do not need to use the back of Copy 2. If you do not use Copy 2, you may include all the information that appears on the back of
the official Copies B, C, and 2 on the back of your substitute Copies B and C only. As an example, you may use the “Note” on the
back of the official Copy C as the dividing point between the text for your substitute Copies B and C. Do not print these instructions
on the back of Copy 1. Any Forms W-2 (Copy A) and W-3 that are filed with the SSA must have no printing on the reverse side.
Section 2. Instructions for Employers
.01Only originals of Form W-2 (Copy A) and Form W-3 may be filedwith the SSA. Carbon copies and photocopies are unaccept-
able.
.02Employers should type or machine-print data entries on plain paper forms whenever possible. Ensure good quality by using a
high-quality type face, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any
other measures that will guarantee clear, sharp images. Black ink mustbeusedwithnoscripttype,inverted font, italics or dual-case
alpha characters.
Note.12-point Courier font is preferred by the SSA.
.03Form W-2 (Copy A) requires decimal entries for wage data. Dollar signs should not be printed with money amounts on the
Forms W-2 (Copy A) and W-3.
.04The employer must provide a machine-scannable Form W-2 (Copy A). The employer must also provide employee copies
(Copies B, C, and 2) that are legible and able to be photocopied (by the employee). Do not print any data in the top margin of the
payee copies of the forms.
.05Any printing in box d (Control number) on Form W-2 or box a on Form W-3 may not touch any vertical or horizontal lines
and should be centered in the box.
.06The filer’s employer identification number (EIN) must be entered in box b of Form W-2 and box e of Form W-3. The EIN
entered on Form(s) W-2 (box b) and Form W-3 (box e) must be the same as on Forms 941, 943, 944, CT-1, Schedule H (Form 1040),
or any other corresponding forms filed withthe IRS. Be sure to use EIN format (00-0000000) rather than SSN format (000-00-0000).
.07The employer’s name, address, and EIN may be preprinted.
Section 3. OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3
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 Exhibits A, B, C, E, and F.)
•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 Form W-2 (Copy A) and Form W-3 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.
December 27, 201110432011–52 I.R.B.

•The OMB number (1545-0008) must appear exactly as shown on the official IRS form.
•For any copy of Form W-2 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-2 (Copy A only) must state “For Privacy Act and Paperwork Reduction Act Notice, see back of Copy
D.” Any substitute Form W-3 must state “For Privacy Act and Paperwork Reduction Act Notice, see back of Copy D of Form W-2.”
If no instructions are provided to users of your forms, you must furnish them with the exact text of the Privacy Act and Paperwork
Reduction Act Notice.
Section 4. 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.
•Accessing IRS.gov.
•Ordering IRS Tax Products on DVD (Publication 1796).
Only contact the IRS, not the SSA, for forms.
Note.Many IRS forms are provided at IRS.gov and on the IRS Tax Products on DVD. But copies of Form W-2 (Copy A) and
Form W-3 cannot be used for filing with the SSA when obtained by these methods because the forms do notmeet the specific printing
specifications as described in this publication. Copies of Forms W-2 and W-3 obtained from these sources are for information purposes
only.
.02The DVD contains approximately 2,800 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 be filled 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) ath
ttp://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
)(ForIRSDVDpurchaseonly),
•By fax – 703-605-6900 (For IRS DVD purchase only),
•By mail – to:
National Technical Information Service
5285 Port Royal Road
Springfield, VA 22161
Section5.EffectonOtherDocuments
.01Revenue Procedure 2010-42, 2010-47 I.R.B. 715, dated November22, 2010 (reprinted as Publication 1141, Revised 11-2010),
is superseded.
ListofExhibits
Exhibit A — Form W-2 (Copy A) (Red-Ink) 2011
Exhibit B — Form W-3 (Red-Ink) 2011
Exhibit C — Form W-2 (Copy B) 2011
Exhibit D — Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical Formats)
2011–52 I.R.B.1044December 27, 2011

Exhibit E — Form W-2 (Copy A) (Substitute Black-and-White) 2011
Exhibit F — Form W-3 (Substitute Black-and-White) 2011
December 27, 201110452011–52 I.R.B.

2011–52 I.R.B.1046December 27, 2011

December 27, 201110472011–52 I.R.B.

2011–52 I.R.B.1048December 27, 2011

December 27, 201110492011–52 I.R.B.

2011–52 I.R.B.1050December 27, 2011

December 27, 201110512011–52 I.R.B.

Part IV. Items o
fGeneralInterest
Relief With Re
spect to IRAs
Whose Owners H
ave Entered
Into Certain A
greements With
Brokers or Ot
her Financial
Institution
s
Announcemen
t 2011–81
This announc
ement provides tem-
porary relie
f with respect to Individual
Retirement A
ccounts (IRAs) in circum-
stances in wh
ich the IRAs’ owners have
signed cert
ain indemnification agreements
or granted c
ertain security interests in ac-
counts that
may have an effect on their
IRAs.
On October 2
0, 2011, the Department
of Labor (DO
L) issued Advisory Opin-
ion 2011–0
9A regarding circumstances
under whic
h an individual IRA owner’s
agreement
to indemnify a broker in or-
der to cove
r indebtedness of, or arising
from, the
individual’s IRA with the broker
would be a
n impermissible “extension of
credit,”
as described in § 4975(c)(1)(B)
of the Cod
e and whether, in such cases,
any prohi
bited transaction would be cov-
ered by D
OL class exemption PTE 80–26.
Subsequ
ent to the issuance of Advisory
Opinion
2011–09A, similar issues have
been rai
sed regarding the IRA owner’s
grant of
a security interest among the
non-IR
A accounts and the IRA (referred
to coll
ectively as cross-collateralization
agreem
ents) with a broker or other finan-
cial in
stitution. Previously, on October 27,
2009, t
he DOL issued Advisory Opinion
2009–
03A, holding that the grant by an
indiv
idual to a broker of a security interest
in the
individual’s non-IRA accounts with
the br
oker would be an impermissible ex-
tensi
on of credit to the individual’s IRA, as
desc
ribed in § 4975(c)(1)(B) of the Code.
Advi
sory Opinion 2011–09A concludes
that
PTE 80–26 does not provide relief for
such
extensions of credit.
1
The D
OL has advised the Internal
Reve
nue Service (IRS) that DOL is con-
side
ring further action with respect to the
iss
ues described above, including con-
sid
eration of a class exemption request
expected to be
submitted to the DOL.
Pending furth
er action by the DOL and
until issuanc
e of further guidance from the
IRS supersedi
ng this announcement, the
IRS will deter
mine the tax consequences
relating to a
n IRA without taking into
account the c
onsequences that might oth-
erwise resul
t from a prohibited transaction
under § 4975 r
esulting from entering into
any indemni
fication agreement or any
cross-coll
ateralization agreement similar
to the agree
ments described in DOL Advi-
sory Opinio
ns 2009–03A and 2011–09A,
provided t
here has been no execution or
other enfo
rcement pursuant to the agree-
ment again
st the assets of an IRA account
of the indi
vidual granting the security
interest o
r entering into the cross-collat-
eralizat
ion agreement. No inference with
respect t
o the application of any Code
section o
ther than § 4975 should be drawn
from this
announcement.
Employee Plans
Determination Letter Program
Changes
Announcement 2011–82
This an
nouncement describes several
import
ant changes to the Employee Plans
determ
ination letter program that will take
effec
t in 2012. These changes eliminate
featu
res of the determination letter pro-
gram t
hat are of limited utility to plan
spons
ors in comparison with the burdens
they i
mpose. The changes also are ex-
pect
ed to improve Internal Revenue Ser-
vice
(“Service”) efficiency by reducing the
time
it takes the Service to process deter-
mina
tion letter applications. Under these
modi
fied procedures, many employers will
no lo
nger apply for determination letters.
The c
hanges to the determination let-
ter
filingproceduresdescribedinthisan-
nou
ncement will be reflected in Rev. Proc.
201
2–6, which will be published in I.R.B.
201
2–1 on January 3, 2012. Revenue Pro-
ced
ure 2012–6 will set forth the proce-
dur
es for issuing determination letters on
the qualified
status of employee plans. The
changes to the
determination letter filing
procedures el
iminate elective demonstra-
tions regardi
ng coverage and nondiscrimi-
nation requir
ements and provide that only
employers th
at have made limited modi-
fications to
a pre-approved volume sub-
mitter (VS) p
lan may file Form 5307,Ap-
plication fo
r Determination for Adopters
of Master or
Prototype or Volume Sub-
mitter Plan
s. In conjunction with the lat-
ter change,
the Service expects to revise
the languag
e of opinion and advisory let-
ters to cla
rify the circumstances in which
these lett
ers are equivalent to a determina-
tion lette
r.See, section 19 of Rev. Proc.
2011–49, 2
011–44 I.R.B. 608.
Backgroun
d
Revenue Pr
ocedure 2012–6 will set
forth the
procedures of the Service for
issuing d
etermination letters. Under the
procedur
es in effect prior to Rev. Proc.
2012–6, t
he Service allowed plan sponsors
to elect t
o expand the scope of a deter-
mination
letter application by completing
Schedul
eQ(Form 5300),Elective Deter-
minatio
n Requests, and submitting data
demonst
rating compliance with coverage
and nond
iscrimination requirements.
The Serv
ice also permitted an employer
that ado
pted a pre-approved (master and
protot
ype (M&P) or VS) plan to apply for
an indi
vidual determination letter on Form
5307, w
hich is a shorter application form
availa
ble only to adopters of these plans.
Althou
gh the employer is generally enti-
tled t
o rely directly on the opinion or ad-
visor
y letter for the M&P or VS plan with
respe
ct to most qualification requirements,
the em
ployer could apply for a determina-
tion l
etter to obtain reliance regarding the
cove
rage and nondiscrimination require-
ment
s by filing Form 5307 and including
Sche
dule Qand data demonstrating com-
plia
nce with coverage and nondiscrimina-
tion
requirements. In addition, an em-
ploy
er could make limited modifications
to a
n approved VS plan, in which case a de-
ter
mination letter was required for reliance
and
could be obtained by filing Form 5307.
1
Under Reorganization Plan No. 4 of 1978, effective December 31, 1978, the authority of the Secretary of the Treasury to issue interpretations with respect to § 4975 of the Code was
transferred, with certain exceptions not here relevant, to the Secretary of Labor.
2011–52 I.R.B.1052December 27, 2011

Elimination of Demonstrations Regarding
Coverage and Nondiscrimination
Requirements
The issuance of a determination letter
that is based on a demonstration of compli-
ance with a coverage or nondiscrimination
requirement does not obviate the need for
subsequent testing of a plan; reliance based
on a demonstration is limited to the facts
presented in the demonstration. This need
for subsequent testing reduces the value of
the elective demonstration feature, espe-
cially where the costs of preparing and re-
viewing demonstrations are taken into ac-
count. Accordingly, this elective demon-
stration feature of the determination letter
program is being eliminated.
As a result, except as provided below,
the Service’s review of a determination
letter application for a plan will not con-
sider, and a determination letter may not
be relied on with respect to, whether the
plan satisfies the requirements of section
401(a)(4), 401(a)(26), or 410(b). The Ser-
vice will continue to determine whether
a plan’s benefit or contribution formula
satisfies the requirements of a nondis-
criminatory design-based safe harbor and
will also continue to determine whether
a plan’s terms satisfy sections 401(k) and
401(m). This change is effective for ap-
plications filed on or after February 1,
2012, in the case of plans under a 5-year
remedial amendment cycle (other than ter-
minating plans), and May 1, 2012, in the
case of terminating plans and plans under
a 6-year remedial amendment cycle.
As of the effective date of this change
with respect to a plan,Schedule Qand
accompanying demonstrations regarding
the coverage and nondiscrimination re-
quirements should not be submitted with
any determination letter application for
the plan, including an application for a ter-
minating plan filed on Form 5310,Appli-
cation for Determination for Terminating
Plan, because such demonstrations will
not be considered in the Service’s review
of the plan. In addition, determination
letter applicants should no longer com-
plete line 13 of Form 5300,Application
for Determination for Employee Benefit
Plan, line 11 of Form 5307, or lines 13
or 14e of Form 5310, regarding coverage
data and nondiscrimination, when submit-
ting an application on or after the effective
date of this change. Further, the listing
in Column A of Form 8717,User Fee for
Employee Plan Determination, Opinion,
and Advisory Letter Request,ofuserfees
for applications with coverage and nondis-
crimination demonstrations, will cease to
apply. These forms will be revised in the
future to reflect these changes.
Form 5307 Applications Limited to
Adopters of VS Plans Who Modify
Pre-Approved Terms
Effective May 1, 2012, determination
letter applications filed on Form 5307 will
be accepted only from adopters of VS
plans that modify the terms of the pre-ap-
proved VS specimen plan (and only if the
modifications are not so extensive as to
cause the plan to be treated as an individu-
ally designed plan).Any such application
that is filed on or after May 1, 2012, but
before the plan’s next “on-cycle” sub-
mission period begins, is an “off-cycle”
application under Rev. Proc. 2007–44,
2007–2 C.B. 54, and generally will not be
reviewed until all on-cycle applications
have been reviewed.
The Service will not accept determi-
nation letter applications that are filed on
Form5307onorafterMay1,2012by
adopters of VS plans that have not made
any changes to the terms of the pre-ap-
proved VS specimen plan (except to se-
lect among options under the plan) or by
adopters of M&P plans. These VS and
M&P adopters may rely on the advisory or
opinion letter issued with respect to the VS
or M&P plan to the extent provided in sec-
tion 19 of Rev. Proc. 2011–49.
Form 5300 Applications for M&P and VS
Plans
In certain circumstances, an appli-
cation for a determination letter for an
M&PorVSplanmustbefiledonForm
5300. Under Rev. Proc. 2012–6, the cir-
cumstances in which an application for a
pre-approved plan must be filed on Form
5300 will remain the same as under prior
procedures, with two additions. First, ef-
fective May 1, 2012, anapplication for a
determination letter for an M&P plan must
be filed on Form 5300 if the employer
has added language to the pre-approved
M&Pplantosatisfytherequirements
of sections 415 and 416 because of the
required aggregation of plans. Second,
effective May 1, 2012, an application for
a determination letter for a pre-approved
pension plan with a normal retirement age
earlier than age 62 must be filed on Form
5300.
Thus, under Rev. Proc. 2012–6, an em-
ployer will be able to obtain a determina-
tion letter as an adopter of a pre-approved
plan by filing Form 5300 under the follow-
ing circumstances: (1) the application also
requests a determination regarding affili-
ated service group or leased employee sta-
tus or partial plan termination; (2) the plan
is a multiple employer plan; (3) a deter-
mination letter is required by the Service
(for example, in connection with a request
for a funding waiver); (4) the employer has
added language to an M&P plan to sat-
isfy the requirements of sections 415 and
416 because of the required aggregation of
plans; or (5) the plan is a pension plan with
a normal retirement age earlier than age 62.
In each of these circumstances, the mere
use of Form 5300 will not mean that the
plan must be restated for changes in qual-
ification requirements included in the Cu-
mulative List in effect when the applica-
tion is filed. The plan will instead be re-
viewed on the basis of the Cumulative List
that was considered in issuing the opinion
or advisory letter for the plan. In any of
these cases, the employer must indicate in
the cover letter the reason for using Form
5300 and must include with the application
a copy of the opinion or advisory letter is-
sued with respect to the M&P or VS plan.
Until May 1, 2012, an employer may
file Form 5307 to obtain a determination
letter for both a pre-approved pension plan
with a normal retirement age earlier than
age 62 and an M&P plan that includes lan-
guage added by the employer to satisfy the
requirements of sections 415 and 416 be-
cause of the required aggregation of plans,
provided that the employer is otherwise el-
igible to file Form 5307. After May 1,
2012, an application for a determination
lettermustbefiledonForm5300inthese
cases.
Form 5307 Applications That Are Filed
Before May 1, 2012
Sponsors are reminded that the on-cy-
cle submission period for pre-approved
defined benefit plans under Rev. Proc.
2007–44 ends on April 30, 2012. The
Service will continue to accept, through
April 30, 2012, applications filed on Form
December 27, 201110532011–52 I.R.B.

5307 for VS plans and M&P plans, in-
cluding defined contribution plans, under
procedures currently in effect. A Form
5307 application for a “new” defined con-
tribution plan (that is, a plan whose initial
remedial amendment period under section
1.401(b)–1 of the Income Tax Regula-
tions ends after April 30, 2010) that is
filed before May 1, 2012 will be treated
as an on-cycle application. A Form 5307
application for any other defined contribu-
tion plan that is filed before May 1, 2012
will be treated as an off-cycle applica-
tion and might not be reviewed before the
next two-year filing window available for
pre-approved plans.
DRAFTING INFORMATION
The principal author of this an-
nouncement is Angelique Carrington
oftheEmployeePlans,TaxExempt
and Government Entities Division.
For further information regarding this
announcement, please call the Employee
Plans taxpayer assistance answering
service at (877) 829–5500 (a toll-free
number)oremailMs. Carringtonat
retirementplanquestions@irs.gov.
2011–52 I.R.B.1054December 27, 2011

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
December 27, 2011i2011–52 I.R.B.

Numerical Finding List
1
Bulletins 2011–27 through 2011–52
Announcements:
2011-37, 2011-27 I.R.B.37
2011-38, 2011-28 I.R.B.45
2011-39, 2011-28 I.R.B.46
2011-40, 2011-29 I.R.B.56
2011-41, 2011-28 I.R.B.47
2011-42, 2011-32 I.R.B.138
2011-43, 2011-35 I.R.B.198
2011-44, 2011-33 I.R.B.164
2011-45, 2011-34 I.R.B.178
2011-46, 2011-34 I.R.B.178
2011-47, 2011-34 I.R.B.178
2011-48, 2011-36 I.R.B.227
2011-49, 2011-36 I.R.B.228
2011-50, 2011-38 I.R.B.409
2011-51, 2011-38 I.R.B.409
2011-52, 2011-38 I.R.B.409
2011-53, 2011-38 I.R.B.409
2011-54, 2011-38 I.R.B.409
2011-55, 2011-38 I.R.B.409
2011-56, 2011-38 I.R.B.409
2011-57, 2011-38 I.R.B.409
2011-58, 2011-38 I.R.B.410
2011-59, 2011-37 I.R.B.335
2011-61, 2011-39 I.R.B.453
2011-62, 2011-40 I.R.B.483
2011-63, 2011-41 I.R.B.503
2011-64, 2011-41 I.R.B.503
2011-65, 2011-44 I.R.B.691
2011-66, 2011-44 I.R.B.691
2011-67, 2011-44 I.R.B.691
2011-68, 2011-44 I.R.B.691
2011-69, 2011-44 I.R.B.691
2011-70, 2011-45 I.R.B.715
2011-71, 2011-46 I.R.B.770
2011-72, 2011-47 I.R.B.796
2011-73, 2011-48 I.R.B.822
2011-74, 2011-47 I.R.B.796
2011-75, 2011-48 I.R.B.823
2011-76, 2011-50 I.R.B.854
2011-77, 2011-51 I.R.B.874
2011-78, 2011-51 I.R.B.874
2011-79, 2011-51 I.R.B.892
2011-80, 2011-51 I.R.B.903
2011-81, 2011-52 I.R.B.1052
2011-82, 2011-52 I.R.B.1052
Notices:
2011-47, 2011-27 I.R.B.34
2011-50, 2011-27 I.R.B.35
2011-51, 2011-27 I.R.B.36
2011-52, 2011-30 I.R.B.60
Notices— Continued:
2011-53, 2011-32 I.R.B.124
2011-54, 2011-29 I.R.B.53
2011-55, 2011-29 I.R.B.53
2011-56, 2011-29 I.R.B.54
2011-57, 2011-31 I.R.B.84
2011-58, 2011-31 I.R.B.85
2011-59, 2011-31 I.R.B.86
2011-60, 2011-31 I.R.B.90
2011-61, 2011-31 I.R.B.91
2011-62, 2011-32 I.R.B.126
2011-63, 2011-34 I.R.B.172
2011-64, 2011-37 I.R.B.231
2011-65, 2011-34 I.R.B.173
2011-66, 2011-35 I.R.B.184
2011-67, 2011-34 I.R.B.174
2011-68, 2011-36 I.R.B.205
2011-69, 2011-39 I.R.B.445
2011-70, 2011-32 I.R.B.135
2011-71, 2011-37 I.R.B.233
2011-72, 2011-38 I.R.B.407
2011-73, 2011-40 I.R.B.474
2011-74, 2011-41 I.R.B.496
2011-75, 2011-40 I.R.B.475
2011-76, 2011-40 I.R.B.479
2011-78, 2011-41 I.R.B.497
2011-79, 2011-41 I.R.B.498
2011-80, 2011-43 I.R.B.591
2011-81, 2011-42 I.R.B.513
2011-82, 2011-42 I.R.B.516
2011-83, 2011-43 I.R.B.593
2011-84, 2011-43 I.R.B.595
2011-85, 2011-44 I.R.B.605
2011-86, 2011-45 I.R.B.698
2011-87, 2011-45 I.R.B.699
2011-88, 2011-46 I.R.B.748
2011-89, 2011-46 I.R.B.748
2011-90, 2011-47 I.R.B.791
2011-91, 2011-47 I.R.B.792
2011-92, 2011-48 I.R.B.809
2011-93, 2011-48 I.R.B.810
2011-94, 2011-49 I.R.B.834
2011-96, 2011-52 I.R.B.915
2011-97, 2011-52 I.R.B.923
2011-99, 2011-50 I.R.B.847
2011-100, 2011-52 I.R.B.929
2011-101, 2011-52 I.R.B.932
2011-102, 2011-52 I.R.B.932
Proposed Regulations:
REG-128224-06, 2011-42 I.R.B.533
REG-146537-06, 2011-48 I.R.B.813
REG-112196-07, 2011-51 I.R.B.865
REG-137128-08, 2011-28 I.R.B.43
REG-114749-09, 2011-48 I.R.B.819
REG-136565-09, 2011-50 I.R.B.851
Proposed Regulations— Continued:
REG-140280-09, 2011-45 I.R.B.709
REG-146297-09, 2011-47 I.R.B.795
REG-101273-10, 2011-51 I.R.B.873
REG-109564-10, 2011-50 I.R.B.852
REG-112805-10, 2011-40 I.R.B.482
REG-120391-10, 2011-39 I.R.B.451
REG-125592-10, 2011-32 I.R.B.137
REG-125949-10, 2011-45 I.R.B.712
REG-131491-10, 2011-36 I.R.B.208
REG-133002-10, 2011-46 I.R.B.766
REG-140038-10, 2011-42 I.R.B.537
REG-109006-11, 2011-37 I.R.B.334
REG-101352-11, 2011-30 I.R.B.75
REG-111283-11, 2011-42 I.R.B.573
REG-116284-11, 2011-43 I.R.B.598
REG-118809-11, 2011-33 I.R.B.162
REG-122813-11, 2011-35 I.R.B.197
REG-126519-11, 2011-39 I.R.B.452
Revenue Procedures:
2011-38, 2011-30 I.R.B.66
2011-39, 2011-30 I.R.B.68
2011-40, 2011-37 I.R.B.235
2011-41, 2011-35 I.R.B.188
2011-42, 2011-37 I.R.B.318
2011-43, 2011-37 I.R.B.326
2011-44, 2011-39 I.R.B.446
2011-45, 2011-39 I.R.B.449
2011-46, 2011-42 I.R.B.518
2011-47, 2011-42 I.R.B.520
2011-48, 2011-42 I.R.B.527
2011-49, 2011-44 I.R.B.608
2011-50, 2011-44 I.R.B.628
2011-51, 2011-44 I.R.B.669
2011-52, 2011-45 I.R.B.701
2011-53, 2011-46 I.R.B.749
2011-54, 2011-46 I.R.B.759
2011-55, 2011-47 I.R.B.793
2011-56, 2011-49 I.R.B.834
2011-57, 2011-49 I.R.B.836
2011-58, 2011-50 I.R.B.849
2011-60, 2011-52 I.R.B.934
2011-61, 2011-52 I.R.B.990
2011-62, 2011-52 I.R.B.1032
Revenue Rulings:
2011-14, 2011-27 I.R.B.31
2011-15, 2011-30 I.R.B.57
2011-16, 2011-32 I.R.B.93
2011-17, 2011-33 I.R.B.160
2011-18, 2011-39 I.R.B.428
2011-19, 2011-36 I.R.B.199
2011-20, 2011-36 I.R.B.202
2011-21, 2011-40 I.R.B.458
2011-22, 2011-41 I.R.B.489
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin
2011–26, dated June 27, 2011.
2011–52 I.R.B.iiDecember 27, 2011

Revenue Rulings— Continued:
2011-23, 2011-43 I.R.B.585
2011-24, 2011-41 I.R.B.485
2011-25, 2011-45 I.R.B.695
2011-26, 2011-48 I.R.B.803
2011-27, 2011-48 I.R.B.805
2011-28, 2011-49 I.R.B.830
2011-29, 2011-49 I.R.B.824
2011-30, 2011-49 I.R.B.826
2011-31, 2011-49 I.R.B.829
2011-32, 2011-52 I.R.B.904
Treasury Decisions:
9527, 2011-27 I.R.B.1
9528, 2011-28 I.R.B.38
9529, 2011-30 I.R.B.57
9530, 2011-31 I.R.B.77
9531, 2011-31 I.R.B.79
9532, 2011-32 I.R.B.95
9533, 2011-33 I.R.B.139
9534, 2011-33 I.R.B.144
9535, 2011-39 I.R.B.415
9536, 2011-39 I.R.B.426
9537, 2011-35 I.R.B.181
9538, 2011-37 I.R.B.229
9539, 2011-35 I.R.B.179
9540, 2011-38 I.R.B.341
9541, 2011-39 I.R.B.438
9542, 2011-39 I.R.B.411
9543, 2011-40 I.R.B.470
9544, 2011-40 I.R.B.458
9545, 2011-41 I.R.B.490
9546, 2011-42 I.R.B.505
9547, 2011-43 I.R.B.580
9548, 2011-46 I.R.B.716
9549, 2011-46 I.R.B.718
9550, 2011-47 I.R.B.785
9551, 2011-47 I.R.B.774
9552, 2011-47 I.R.B.783
9553, 2011-48 I.R.B.806
9554, 2011-50 I.R.B.843
9555, 2011-50 I.R.B.838
9556, 2011-51 I.R.B.862
9557, 2011-51 I.R.B.855
9558, 2011-51 I.R.B.859
December 27, 2011iii2011–52 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2011–27 through 2011–52
Announcements:
2007-47
Updated and superseded by
Ann. 2011-59, 2011-37 I.R.B.335
Notices:
2002-1
Amplified by
Notice 2011-86, 2011-45 I.R.B.698
2006-101
Amplified and superseded by
Notice 2011-64, 2011-37 I.R.B.231
2007-93
Obsoleted by
T.D. 9545, 2011-41 I.R.B.490
2010-23
Modified and supplemented by
Notice 2011-54, 2011-29 I.R.B.53
2010-77
Modified by
Notice 2011-85, 2011-44 I.R.B.605
2010-81
Amended and supplemented by
Notice 2011-63, 2011-34 I.R.B.172
2010-88
Modified by
Ann. 2011-40, 2011-29 I.R.B.56
2010-90
Modified by
Notice 2011-85, 2011-44 I.R.B.605
Proposed Regulations:
REG-158677-05
Withdrawn by
Ann. 2011-75, 2011-48 I.R.B.823
REG-118761-09
Hearing scheduled by
Ann. 2011-38, 2011-28 I.R.B.45
REG-151687-10
Hearing scheduled by
Ann. 2011-48, 2011-36 I.R.B.227
Revenue Procedures:
72-36
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
2003-14
Clarified, modified, and superseded by
Rev. Proc. 2011-56, 2011-49 I.R.B.834
Revenue Procedures— Continued:
2004-29
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
2005-16
Modified and superseded by
Rev. Proc. 2011-49, 2011-44 I.R.B.608
2006-24
Modified by
Ann. 2011-77, 2011-51 I.R.B.874
2006-56
Modified and amplified by
Rev. Proc. 2011-46, 2011-42 I.R.B.518
2007-35
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
2008-24
Modified and superseded by
Rev. Proc. 2011-38, 2011-30 I.R.B.66
2008-32
Superseded by
Rev. Proc. 2011-39, 2011-30 I.R.B.68
2009-20
Modified by
Rev. Proc. 2011-58, 2011-50 I.R.B.849
2009-49
Superseded by
Rev. Proc. 2011-60, 2011-52 I.R.B.934
2010-21
Superseded by
Rev. Proc. 2011-61, 2011-52 I.R.B.990
2010-27
Modified by
Ann. 2011-77, 2011-51 I.R.B.874
2010-33
Superseded by
Rev. Proc. 2011-50, 2011-44 I.R.B.628
2010-37
Superseded by
Rev. Proc. 2011-51, 2011-44 I.R.B.669
2010-39
Amplified, modified, and superseded by
Rev. Proc. 2011-47, 2011-42 I.R.B.520
2010-42
Superseded by
Rev. Proc. 2011-62, 2011-52 I.R.B.1032
2011-4
Modified by
Rev. Proc. 2011-44, 2011-39 I.R.B.446
Revenue Procedures— Continued:
2011-6
Modified by
Rev. Proc. 2011-49, 2011-44 I.R.B.608
2011-8
Modified by
Rev. Proc. 2011-49, 2011-44 I.R.B.608
2011-14
Modified by
Rev. Proc. 2011-43, 2011-37 I.R.B.326
2011-24
Obsoleted by
Notice 2011-92, 2011-48 I.R.B.809
2011-35
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
Revenue Rulings:
58-225
Obsoleted by
Rev. Rul. 2011-15, 2011-30 I.R.B.57
76-345
Revoked by
Rev. Rul. 2011-29, 2011-49 I.R.B.824
92-19
Supplemented in part by
Rev. Rul. 2011-23, 2011-43 I.R.B.585
2007-28
Superseded by
Rev. Rul. 2011-26, 2011-48 I.R.B.803
2010-30
Supplemented and superseded by
Rev. Rul. 2011-27, 2011-48 I.R.B.805
Treasury Decisions:
9527
Corrected by
Ann. 2011-49, 2011-36 I.R.B.228
9554
Corrected by
Ann. 2011-80, 2011-51 I.R.B.903
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin 2011–26, dated June 27, 2011.
2011–52 I.R.B.ivDecember 27, 2011

INDEX
Internal Revenue Bulletins 2011–27 through
2011–52
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parentheses refer to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Amendment to rules relating to internal claims and ap-
peals and external review processes (TD 9532) 32,95;
(REG–125592–10) 32,137
Determination of governmental plans status (Ann 78) 51,874
Determination of Indian tribal governmental plans status (Ann
79) 51,892
Determination letters, user fees (Notice 86) 45,698
Full funding limitations, weighted average interest rates, seg-
ment rates for:
July 2011 (Notice 59) 31,86
August 2011 (Notice 67) 34,174
September 2011 (Notice 75) 40,475
October 2011 (Notice 84) 43,595
November 2011 (Notice 93) 48,810
Group health plans and health insurance issuers relating
to coverage of preventive services (TD 9541) 39,438;
(REG–120391–10) 39,451
Individual retirement accounts, prohibited transactions (Ann 81)
52,1052
Letter rulings, church plans (RP 44) 39,446
Limitations on benefits and contributions, cost-of-living adjust-
ments (Notice 90) 47,791
Nonbank trustees and custodians (Ann 59) 37,335
Plan qualifications (Notice 97) 52,923
Pre-approved plans, opinion and advisory letters (RP 49) 44,608
Proposed Regulations:
26 CFR 54.9815–2713T, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (REG–120391–10) 39,451
26 CFR 54.9815–2715, added; 602.101(b), amended; sum-
mary of benefits and coverage and uniform glossary
EMPLOYEE PLANS—Cont.
for group health plans and health insurance coverage
(REG–140038–10) 42,537
26 CFR 54.9815–2719, amended; rules relating to inter-
nal claims and appeals and external review processes
(REG–125592–10) 32,137
Regulations:
26 CFR 54.9815–2713, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (TD 9541) 39,438
26 CFR 54.9815–2719T, amended; rules relating to inter-
nal claims and appeals and external review processes (TD
9532) 32,95
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Statutory hybrid plans, interest crediting rates (Notice 85) 44,
605
Summary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
Timely mailing treated as timely filing (TD 9543) 40,470
Underfunded plans, limitationson accrual and payment of bene-
fits (Notice 96) 52,915
Weighted average interest rates, segment rates for December
2011 (Notice 100) 52,929
Qualified plans, determination letters (Ann 82) 52,1052
EMPLOYMENT TAX
Change of address for the Centralized Insolvency Operation
(Ann 77) 51,874
Extending religious and family member FICA and FUTA
exceptions to disregarded entities (TD 9554) 50,843;
(REG–136565–09) 50,851;correction(Ann80)51,903
Proposed Regulations:
26 CFR 301.6402–2 thru –4, amended; claims for credit or
refund (REG–137128–08) 28,43
26 CFR 31.3121(b)(3)–1, amended; 31.3127–1, added;
31.3306(c)(5)–1, amended; 301.7701–2, amended; ex-
tending religious and family member FICA and FUTA
exceptions to disregarded entities (REG–136565–09) 50,
851
Publication:
4436, General Rules and Specifications for Substitute Form
941, Schedule B (Form 941) and Schedule R (Form 941),
revised (RP 39) 30,68
Regulations:
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
26 CFR 31.3121(b)(3)–1T, added 31.3127–1T, added;
31.3306(c)(5)–1T, added 301.7701–2T, added; extending
religious and family member FICA and FUTA exceptions
to disregarded entities (TD 9554) 50,843; correction (Ann
80) 51,903
Section 6402 claims for credit or refund (REG–137128–08) 28,
43
December 27, 2011v2011–52 I.R.B.

EMPLOYMENT TAX—Cont.
Substitute Form 941, Schedule B (Form 941) and Schedule R
(Form 941) general rules and specifications (RP 39) 30,68
Timely mailing treated as timely filing (TD 9543) 40,470
Voluntary classification settlement program (VCSP) (Ann 64)
41,503
Withholding on payments by government entities to persons pro-
viding property or services, hearing for REG–151687–10 (Ann
48) 36,227
ESTATE TAX
Automatic five-month extensions for certain pass-through enti-
ties (TD 9531) 31,79
Cost-of-living adjustments for inflation for 2012 (RP 52) 45,701
Disclosure of listed transactionsand transactions of interest (TD
9556) 51,862
Due dates for filing Forms 706, 706-NA, or 8939, extension of
time to pay estate tax, and penalty relief for recipients of prop-
erty acquired from decedents who died in 2010 (Notice 76) 40,
479
Electing portability of a deceased spousal unused exclusion
amount (Notice 82) 42,516
Election to apply the rules under section 1022 of the Code (Notice
66) 35,184
Election to value on alternative valuation date (REG-112196–07)
51,865
Graduated retained interests (TD 9555) 50,838
Procedures for section 2053 protective claims for refund (RP 48)
42,527
Proposed regulations:
26 CFR 20.2031–1, amended; election to value on alternative
valuation date (REG-112196–07) 51,865
Regulations:
26 CFR 1.170A–12, amended; 1.170A–12T, removed;
1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1,
–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1,
amended; 1.7520–1T, removed; 20.2031–7, –7A, amended;
20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
removed; 20.2056A–4, amended; 20.2056A–4T, removed;
20.7520–1, amended; 20.7520–1T, removed; 25.2512–5,
–5A, amended; 25.2512–5T, removed; 25.2522(c)–3,
amended; 25.2522(c)–3T, removed; 25.7520–1, –3,
amended; 25.7520–1T, –3T, removed; use of actuarial
tables in valuing annuities, interests for life or terms of
years, and remainder or reversionary interest (TD 9540)
38,341
26 CFR 26.6011–4, added; 301.6111–3, amended;
301.6112–1, amended; disclosure of listed transactions and
transactions of interest (TD 9556) 51,862
26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, added;
54.6081–1, removed; automatic five-month extensions for
certain pass-through entities (TD 9531) 31,79
26 CFR 20.2036–1, amended; graduated retained interests
(TD 9555) 50,838
ESTATE TAX—Cont.
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Safe harbor guidance with respect to section 1022 of the Code
(RP 41) 35,188
Substitute of insurance policy (RR 28) 49,835
Timely mailing treated as timely filing (TD 9543) 40,470
Transfers by a trustee (decanting), requests for comments (Notice
101) 52,932
Use of actuarial tables in valuing annuities, interests for life terms
of years, and remainder or reversionary interests (TD 9540) 38,
341
Valuation of certain farm, etc.,real property under section 2032A
(RR 17) 33,160
EXCISE TAX
Air transportation, aviation fuels (Notice 69) 39,445
Amendment to rules relating to internal claims and ap-
peals and external review processes (TD 9532) 32,95;
(REG–125592–10) 32,137
Branded prescription drug fee (TD 9544) 40,458;
(REG–112805–10) 40,482
Change of address for the Centralized Insolvency Operation
(Ann 77) 51,874
Cost-of-living adjustments for inflation for 2012 (RP 52) 45,701
Disregarded entities, excisetaxes and employment taxes (TD
9553) 48,806
Group health plans and healthinsurance issuers relating
to coverage of preventive services (TD 9541) 39,438;
(REG–120391–10) 39,451
Guidance for the 2012 fee year, branded prescription drug fee
(Notice 92) 48,809
Highway use tax, filing and payment (TD 9537) 35,181;
(REG–122813–11) 35,197
Proposed Regulations:
26 CFR 1.150–1, amended; 1.171–1, amended; 1.197–2,
amended; 1.249–1, amended; 1.475(a)–4, amended;
1.860G–2, amended; 1.1001–3, amended; 48.4101–1,
amended; removal of regulatory references to credit rat-
ings pursuant to section 939A of the Dodd-Frank Act
(REG–118809–11) 33,162
26 CFR 41.6001–2, amended; 41.6071(a)–1, amended;
41.6151(a)–1, amended; highway use tax, filing and pay-
ment (REG–122813–11) 35,197
26 CFR 51, added; branded prescription drug fee
(REG–112805–10) 40,482
26 CFR 54.9815–2713T, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (REG–120391–10) 39,451
26 CFR 54.9815–2715, added; 602.101(b), amended; sum-
mary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
2011–52 I.R.B.viDecember 27, 2011

EXCISE TAX—Cont.
26 CFR 54.9815–2719T, amended; rules relating to inter-
nal claims and appeals and external review processes
(REG–125592–10) 32,137
Regulations:
26 CFR 1.150–1, amended; 1.150–1T, added; 1.171–1,
amended; 1.171–1T, added; 1.197–2, amended; 1.197–2T,
added; 1.249–1, amended; 1.249–1T, added; 1.475(a)–4,
amended; 1.475(a)–4T, added; 1.860G–2, amended;
1.860G–2T, added; 1.1001–3, amended; 1.1001–3T, added;
48.4101–1, –1T, amended; removal of regulatory refer-
ences to credit ratings pursuant to section 939A of the
Dodd-Frank Act (TD 9533) 33,139
26 CFR 41.6001–2, amended; 41.6001–2T, added;
41.6071(a)–1, amended;41.6071(a)–1T, added;
41.6151(a)–1, amended; 41.6151(a)–1T, added; highway
use tax, filing and payment (TD 9537) 35,181
26 CFR 51, added; 602.101, amended; branded prescription
drug fee (TD 9544) 40,458
26 CFR 54.9815–2713T, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (TD 9541) 39,438
26 CFR 54.9815–2719T, amended; rules relating to inter-
nal claims and appeals and external review processes (TD
9532) 32,95
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
26 CFR 301.7701–2, amended; 301.7701–2T, removed; dis-
regarded entities, excise taxes and employment taxes (TD
9553) 48,806
Removal of regulatory references to credit ratings pursuant to
section 939A of the Dodd-Frank Act (TD 9533) 33,139;
(REG–118809–11) 33,162
Rules relating to internal claims and appeals and external review
processes (REG–125592–10) 32,137
Shared responsibility for employers regarding health coverage,
request for comments (Notice 73) 40,474
Summary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
Timely mailing treated as timely filing (TD 9543) 40,470
EXEMPT ORGANIZATIONS
Community health needs assessment requirements for tax-ex-
empt hospitals, request for comments (Notice 52) 30,60
Elimination of the advance ruling process for new organizations
and change in public support computation period (TD 9549)
46,718
Form 990, Schedule H, Part V, Section B, optional for 2010 tax
year (Ann 37) 27,37
Regulations:
26 CFR 1.170A–9, amended; 1.170A–9T, removed; 1.507–2,
amended; 1.507–2T, removed; 1.509(a)–3, amended;
1.509(a)–3T, removed; 1.6033–2, amended; 1.6033–2T,
removed; 1.6043–3, amended; 1.6043–3T, removed;
EXEMPT ORGANIZATIONS—Cont.
602.101, amended; implementation of Form 990 (TD
9549) 46,718
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Revocations (Ann 39) 28,46; (Ann 45) 34,178; (Ann 63) 41,
503; (Ann 70) 45,715; (Ann 72) 47,796; (Ann 76) 50,854
Timely mailing treated as timely filing (TD 9543) 40,470
GIFT TAX
Cost-of-living adjustments for inflation for 2012 (RP 52) 45,701
Regulations:
26 CFR 1.170A–12, amended; 1.170A–12T, removed;
1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1,
–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1,
amended; 1.7520–1T, removed; 20.2031–7, –7A, amended;
20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
removed; 20.2056A–4, amended; 20.2056A–4T, removed;
20.7520–1, amended; 20.7520–1T, removed; 25.2512–5,
–5A, amended; 25.2512–5T, removed; 25.2522(c)–3,
amended; 25.2522(c)–3T, removed; 25.7520–1, –3,
amended; 25.7520–1T, –3T, removed; use of actuarial
tables in valuing annuities, interests for life or terms of
years, and remainder or reversionary interest (TD 9540)
38,341
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Timely mailing treated as timely filing (TD 9543) 40,470
Transfers by a trustee (decanting), requests for comments (Notice
101) 52,932
Use of actuarial tables in valuing annuities, interests for life terms
of years, and remainder or reversionary interests (TD 9540) 38,
341
INCOME TAX
Adopting a method of accounting or taxable year on behalf of a
foreign corporation (REG–114749–09) 48,819
Automatic five-month extensions for certain pass-through enti-
ties (TD 9531) 31,79
Base period T-bill rate, 2011 (RR 30) 49,826
Basis of stock (Notice 56) 29,54
Bonds, tribal economic development bonds (Ann 71) 46,770
Capitalization of electric utility transmission and distribution
property, safe-harbor method (RP 43) 37,326
Certain enrolled retirement plan agents not required to obtain a
PTIN (Notice 91) 47,792
Change of address for the Centralized Insolvency Operation
(Ann 77) 51,874
Chapter 4 implementation (Notice 53) 32,124
Consumer Price Index (CPI) adjustments, certain loans under
section 1274A, 2012 (RR 27) 48,805
Continuing education providers, request for comments (Notice
61) 31,91
December 27, 2011vii2011–52 I.R.B.

INCOME TAX—Cont.
Corporate reorganizations:
Allocation of basis in “all cash D” reorganizations (TD 9558)
51,859; (REG-101273–10) 51,873
Distributions under sections 368(a)(1)(D) and 354(b)(1)(B),
correctiontoTD9475(Ann43)35,198
Cost-of-living adjustments for inflation for 2012 (RP 52) 45,701
Creditability of foreign levy (RR 19) 36,199
Credits:
Carbon dioxide sequestration, 2011 inflation adjustment (No-
tice 50) 27,35
Credit for increasing research activities: (TD 9528) 28,38
Election to claim the reduced research credit (TD 9539) 35,
179
Enhanced oil recovery credit, 2011 inflation adjustment (No-
tice 57) 31,84
Health insurance premium tax credit (REG–131491–10) 36,
208
Low-income housing credit:
Carryovers to qualified states, 2011 National Pools (RP 57)
49,836
Relief for Alabama (Notice 65) 34,173
Relief for Missouri disasters (Notice 47) 27,34
Relief for New York (Notice 87) 45,699
Relief for North Dakota (Notice 60) 31,90
Relief for Pennsylvania (Notice 83) 43,593
Relief for Vermont (Notice 74) 41,496
Declaratory judgement suits (Ann 46) 34,178;(Ann47)34,178;
(Ann 50) 38,409; (Ann 51) 38,409; (Ann 52) 38,409;(Ann
53) 38,409; (Ann 54) 38,409; (Ann 55) 38,409; (Ann 56) 38,
409; (Ann 57) 38,409;(Ann58)38,410;(Ann65)44,691;
(Ann 66) 44,691; (Ann 67) 44,691; (Ann 68) 44,691
Deductions:
Group liability of unknown payees (RR 29) 49,824
Qualified film and television production costs:
Changes made by the American Jobs Creation Act of 2004
and the Gulf Opportunity Zone Act of 2005 (TD 9551)
47,774
Changes made by the Tax Extenders and Alternative
Minimum Tax Relief Act of 2008 (TD 9552) 47,783;
(REG–146297–09) 47,795
Deferred losses on property between members of a controlled
group, hearing (Ann 38) 28,45
Determination of basis in specified U.S. property acquired by a
controlled foreign corporation in certain nonrecognition trans-
actions (TD 9530) 31,77
Determining the amount of taxes paid for purposes of section 901
(TD 9536) 39,426; (REG–126519–11) 39,452
Disallowance of convention expenses, North American geo-
graphical area (RR 26) 48,803
Disciplinary actions involving attorneys, certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 41) 28,47;
(Ann 44) 33,164; (Ann 61) 39,453; (Ann 74) 47,796
Disclosure of listed transactionsand transactions of interest (TD
9556) 51,862
Disregarded entities, excisetaxes and employment taxes (TD
9553) 48,806
INCOME TAX—Cont.
Documentation requirements under section 6050W for U.S. pay-
ors making payment outside the U.S. to an offshore account
(Notice 71) 37,233
Domestic production activities deduction (RR 24) 41,485
Due dates for filing Forms 706, 706-NA, or 8939, extension of
time to pay estate tax, and penalty relief for recipients of prop-
erty acquired from decedents who died in 2010 (Notice 76) 40,
479
Effect of election on corporation, REG–158677–05, withdrawn
(Ann 75) 48,823
Election to apply the rules under section 1022 of the Code (Notice
66) 35,184
Election to expense certain refineries (TD 9547) 43,580
Elections regarding start-up expenditures, corporation organiza-
tional expenditures, and partnership organizational expenses
(TD 9542) 39,411
Equitable relief under section 6015(f), time limits (Notice 70) 32,
135
Examination of returns and claims for refund, credit and abate-
ment, determination of correct tax liability (RP 42) 37,318
Ex parte communication between appeals and other Internal Rev-
enue Service employees (Notice 62) 32,126
FBAR, additional administrative relief for individuals whose fil-
ing deadline was extended under Notice 2010–23 (Notice 54)
29,53
Forms:
1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding, specifications for filing electronically (RP
50) 44,628
1096, 1098, 1099, 5498, and certain other information returns
(RP 60) 52,934
1097, 1098, 3921, 3922, 5498, 8935, and W-2G, requirements
for filing electronically (RP 40) 37,235
5472, filing requirements (TD 9529) 30,57;
(REG–101352–11) 30,75
8027, Employer’s Annual Information Return of Tips Income
and Allocated Tips, specified for filing electronically (RP
51) 44,669
W-2 and W-3, general rules and specifications (RP 62) 52,
1032
General welfare exclusion (Notice 94) 49,834
Guidance regarding obtainingand renewing PTINs and continu-
ing education requirements for registered tax return preparers
(Notice 80) 43,591
Guidance regarding the treatment of stock of a controlled corpo-
ration under section 355(a)(3)(B) (TD 9548) 46,716
Income of foreign governments and international organizations
(REG–146537–06) 48,813
Information reporting, mortgage assistance programs (MAP)
(RP 55) 47,793
Institute on Current Issues in International Taxation (Ann 69) 44,
691
Insurance companies:
Annunity and life insurance contracts with a long–term care
insurance feature (Notice 68) 36,205
Effectively connected income (RP 45) 39,449
2011–52 I.R.B.viiiDecember 27, 2011

INCOME TAX—Cont.
Interest rate tables (RR 23) 43,585
Life insurance gross income, prepaid interest on policyholder
loans (RR 15) 30,57
Loss payment patterns and discount factors for the 2011 acci-
dent year (RP 53) 46,749
Nonapplication of section 6050W to insurance companies that
administer certain insurance arrangements (Notice 78) 41,
497
Partial exchange or partial annuitization (RP 38) 30,66
Salvage discount factors for the 2011 accident year (RP 54)
46,759
Treatment of Blue Cross/Blue Shield organizations and cer-
tain other health organizations (Notice 51) 27,36
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2011 (RR 14) 27,31
August 2011 (RR 16) 32,93
September 2011 (RR 20) 36,202
October 2011 (RR 22) 41,489
November 2011 (RR 25) 45,695
December 2011 (RR 31) 49,829
Rates:
Underpayment and overpayments, quarter beginning:
October 2011 (RR 18) 39,428
January 1, 2012 (RR 32) 52,904
Interest and penalty suspension provisions under section 6404(g)
of the Code (TD 9545) 41,490
Involuntary conversions, livestock sold on account of drought,
extension of replacement period, list of affected counties (No-
tice 79) 41,498
Marginal production rates for 2011 (Notice 58) 31,85
Modifications of certain derivative contracts (TD 9538) 37,229;
(REG–109006–11) 37,334
Nonaccrual-experience (NAE) method of accounting (RP 46) 42,
518
Optional standard mileage rates (Ann 40) 29,56
Partnership discharge of indebtedness income (TD 9557) 51,855
Per diem allowances, 2011–2012 (RP 47) 42,520
Per diem substantiation method (Ann 42) 32,138
Postponement of backup withholding requirement for payment
card and third part network payments made under section
6050W (Notice 88) 46,748
Proportional method for accruing original issue discount on pools
of credit card receivables (Notice 99) 50,847
Proposed Regulations:
26 CFR 1.36B–0 thru –5, added; 1.6011–8, added; 1.6012–1,
revised; health insurance premium revised tax credit
(REG–131491–10) 36,208
26 CFR 1.67–4, added; section 67 limitations on estates or
trusts (REG–128224–06) 42,533
26 CFR 1.150–1, amended; 1.171–1, amended; 1.197–2,
amended; 1.249–1, amended; 1.475(a)–4, amended;
1.860G–2, amended; 1.1001–3, amended; 48.4101–1,
amended; removal of regulatory references to credit rat-
INCOME TAX—Cont.
ings pursuant to section 939A of the Dodd-Frank Act
(REG–118809–11) 33,162
26 CFR 1.181–0, added; 1.181–1, amended; deduc-
tion for qualified film and television production costs
(REG-146297–09) 47,795
26 CFR 1.358–2, amended; corporate reorganizations; al-
location of basis in “all cash D” reorganizations (REG-
101273–10) 51,873
26 CFR 1.363–1, amended; effect of election on corporation,
REG–158677–05, withdrawn (Ann 75) 48,823
26 CFR 1.446–3, amended; 1.512(b)–1, amended; 1.863–7,
amended; 1.954–2, amended; 1.988–1, amended;
1.1256(b)–1, added; 1.1256(g)–1, added; swap exclusion
for section 1256 contracts (REG–111283–11) 42,573
26 CFR 1.471–8, amended; retail inventory method
(REG–125949–10) 45,712
26 CFR 1.892–4, added; 1.892–5, revised; 602.101, amended;
income of foreign governments and international organiza-
tions (REG–146537–06) 48,813
26 CFR 1.901–2, amended; determining the amount of taxes
paid for purposes of section 901 (REG–126519–11) 39,452
26 CFR 1.964–1, amended; taxaccounting elections on behalf
of foreign corporations (REG–114749–09) 48,819
26 CFR 1.1001–4, revised; modifications of certain derivative
contracts (REG–109006–11) 37,334
26 CFR 1.1502–91, amended; redetermination of the
consolidated net unrealized built-in gain and loss
(REG–133002–10) 46,766
26 CFR 1.6038A–1, –2, amended; requirements for taxpayers
filing Form 5472 (REG–101352–11) 30,75
26 CFR 1.6695–2, revised; tax return preparer penalties under
section 6695 (REG–140280–09) 45,709
26 CFR 300.0, amended; 300.12 thru .14, added; user
fees relating to the registered tax return preparer compe-
tency examination and fingerprinting participants in the
PTIN, acceptance agent, and authorized e-file programs
(REG–116284–11) 43,598
26 CFR 301.6402–2 thru –4, amended; claims for credit or
refund (REG–137128–08) 28,43
Publications:
1141, General Rules and Specifications for Forms W-2 and
W-3 (RP 62) 52,1032
1167, General Rules and Specifications for Substitute Forms
and Schedules (RP 61) 52,990
1179, General Rules and Specifications for Substitute Forms
1096, 1098, 1099, 5498, and Certain Other Information Re-
turns (RP 60) 52,934
1187, Specifications for Filing Form 1042-S, Foreign Per-
son’s U.S. Source Income Subject to Withholding, Elec-
tronically, revised (RP 50) 44,628
1220, Specifications for Filing Forms 1097, 1098, 3921, 3922,
5498, 8935, and W-2G Electronically, 2011 revision (RP
40) 37,235
1239, Specifications for Filing Form 1027, Employer’s An-
nual Information Return of TipIncome and Allocated Tips,
Electronically, revised (RP 51) 44,669
December 27, 2011ix2011–52 I.R.B.

INCOME TAX—Cont.
4436, General Rules and Specifications for Substitute Form
941, Schedule B (Form 941) and Schedule R (Form 941),
revised (RP 39) 30,68
Qualifying advanced coalproject program (Ann 62) 40,483
Redetermination of the consolidated net unrealized built-in gain
and loss (REG-133002–10) 46,766
Regulations:
26 CFR 1.41–0, –6, –8, amended; 1.41–0T, –6T, –8T, –9T, re-
moved; alternative simplified credit under section 41(c)(5)
(TD 9528) 28,38
26 CFR 1.150–1, amended; 1.150–1T, added; 1.171–1,
amended; 1.171–1T, added; 1.197–2, amended; 1.197–2T,
added; 1.249–1, amended; 1.249–1T, added; 1.475(a)–4,
amended; 1.475(a)–4T, added; 1.860G–2, amended;
1.860G–2T, added; 1.1001–3, amended; 1.1001–3T, added;
48.4101–1, –1T, amended; removal of regulatory refer-
ences to credit ratings pursuant to section 939A of the
Dodd-Frank Act (TD 9533) 33,139
26 CFR 1.103–8, amended; 1.142(a)(6)–1, added; Part 17,
removed; solid waste disposal facility, tax-exempt bonds
(TD 9546) 42,505
26 CFR 1.170A–12, amended; 1.170A–12T, removed;
1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1,
–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1,
amended; 1.7520–1T, removed; 20.2031–7, –7A, amended;
20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
removed; 20.2056A–4, amended; 20.2056A–4T, removed;
20.7520–1, amended; 20.7520–1T, removed; 25.2512–5,
–5A, amended; 25.2512–5T, removed; 25.2522(c)–3,
amended; 25.2522(c)–3T, removed; 25.7520–1, –3,
amended; 25.7520–1T, –3T, removed; use of actuarial
tables in valuing annuities, interests for life or terms of
years, and remainder or reversionary interest (TD 9540)
38,341
26 CFR 1.108–8, added; 1.704–2, amended; 1.721–1,
amended; partnership discharge of indebtedness income
(TD 9557) 51,855
26 CFR 1.179C–1, added 1.179C–1T, removed; 602.101,
amended; election to expense certain refineries (TD 9547)
43,580
26 CFR 1.181–0 thru –6, added; 1.181–0T thru –6T, removed;
deduction for qualified film and television production costs
(TD 9551) 47,774
26 CFR 1.181–1, amended; 1.181–0T, –1T, –6T, added; de-
duction for qualified film and television production costs
(TD 9552) 47,783
26 CFR 1.195–1, revised; 1.195–1T, removed; 1.248–1,
amended; 1.248–1T, removed; 1.709–1, amended;
1.709–1, removed; elections regarding start-up expen-
ditures, corporation organizational expenditures, and
partnership organizational expenses (TD 9542) 39,411
26 CFR 1.280C–4, revised; election of reduced research credit
(TD 9539) 35,179
26 CFR 1.355–0, –1, –2, amended; 1.355–0T, –2T, removed;
guidance regarding the treatment of stock of a controlled
corporation under section 355(a)(3)(B) (TD 9548) 46,716
INCOME TAX—Cont.
26 CFR 1.358–2, amended; 1.358–2T, added; corporate reor-
ganizations; allocation of basis in “all cash D” reorganiza-
tions (TD 9558) 51,859
26 CFR 1.901–1, –2, amended; 1.901–1T, –2T, removed; de-
termining the amount of taxes paid for purposes of section
901 (TD 9535) 39,415
26 CFR 1.901–2, amended; 1.901–2T, revised; determining
the amount of taxes paid for purposes of section 901 (TD
9536) 39,426
26 CFR 1.956–1, amended; 1.956–1T, amended; determina-
tion of basis in specified U.S. property acquired by a con-
trolled foreign corporation in certain nonrecognition trans-
actions (TD 9530) 31,77
26 CFR 1.1001–4, revised; 1.1001–4T, added; modification
of certain derivative contracts (TD 9538) 37,229
26 CFR 1.1502–13, amended; corporate reorganizations; dis-
tributions under sections 368(a)(1)(D) and 354(b)(1)(B);
correctiontoTD9475(Ann43)35,198
26 CFR 1.6038A–1, –2, amended; 1.6038A–1T, –2T, added;
requirements for taxpayers filing Form 5472 (TD 9529) 30,
57
26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, removed;
54.6081–1, added; automatic five-month extensions for
certain pass-through entities (TD 9531) 31,79
26 CFR 26.6011–4, added; 301.6111–3, amended;
301.6112–1, amended; disclosure of listed transactions and
transactions of interest (TD 9556) 51,862
26 CFR 301.6404–0, –4, amended; 301.6404–0T, removed;
interest and penalty suspension provisions under section
6404(g) of the Code (TD 9545) 41,490
26 CFR 301.6707A–1, added; 301.6707–1T, removed; sec-
tion 6707A and the failure to include on any return or state-
ment any information required to be disclosed with respect
to a reportable transaction (TD 9550) 47,785
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
26 CFR 301.7701–2, amended; 301.7701–2T, removed; dis-
regarded entities, excise taxes and employment taxes (TD
9553) 48,806
31 CFR 10.0 thru 10.8, 10.9, added; 10.20, 10.25, 10.30,
10.34, 10.36, 10.38, 10.50, 10.51, 10.53, revised; 10.60 thru
10.66, revised; 10.69, 10.72, revised; 10.76 thru 10.82, re-
vised; 10.90, revised; regulations governing practice before
the Internal Revenue Service (TD 9527) 27,1; corrections
(Ann 49) 36,228
Regulations governing practice before the Internal Revenue Ser-
vice (TD 9527) 27,1; corrections (Ann 49) 36,228
Removal of de minimis partner rule (REG–109564–10) 50,852
Removal of regulatory references to credit ratings pursuant to
section 939A of the Dodd-Frank Act (TD 9533) 33,139;
(REG–118809–11) 33,162
Retail inventory method (REG–125949–10) 45,712
Revocations, exempt organizations (Ann 39) 28,46; (Ann 45)
34,178;(Ann63)41,503; (Ann 70) 45,715;(Ann72)47,
796; (Ann 76) 50,854
2011–52 I.R.B.xDecember 27, 2011

INCOME TAX—Cont.
Safe harbor guidance with respect to section 1022 of the Code
(RP 41) 35,188
Section 67 limitations on estates or trusts (REG–128224–06) 42,
533
Section 6402 claims for credit or refund (REG–137128–08) 28,
43
Section 6707A and the failure toinclude on any return or state-
ment any information required to be disclosed with respect to
a reportable transaction (TD 9550) 47,785
Solid waste disposal facility, tax-exempt bonds (TD 9546) 42,
505
Special per diem rates for 2011–2012 (Notice 81) 42,513
Standard Industry Fare Level (SIFL) formula (RR 21) 40,458
State and local bonds; volume cap and timing of issuing bonds
(Notice 63) 34,172
Substitute forms:
941, Schedule B (Form 941) and Schedule R (Form 941) gen-
eral rules and specifications (RP 39) 30,68
1096, 1098, 1099, 5498, and certain other information returns,
rules and specifications (RP 60) 52,934
General rules and specifications for substitute forms and
schedules (RP 61) 52,990
W-2 and W-3, general rules and specifications (RP 62) 52,
1032
Suspension of information reporting with respect to foreign fi-
nancial assets and certain interests in a PFIC (Notice 55) 29,
53
Swap exclusion for section 1256 contracts (REG–111283–11)
42,573
Tax return preparer penalties under section 6695
(REG–140280–09) 45,709
Tax treatment of employer-provided cell phones (Notice 72) 38,
407
Theft loss deductions (RP 58) 50,849
Timely mailing treated as timely filing (TD 9543) 40,470
Transfers by a trustee (decanting), requests for comments (Notice
101) 52,932
Transitional penalty relief for information reporting relating to
payment card and third party network transaction (Notice 89)
46,748
Trust for Indian minors (RP 56) 49,834
U.S. income tax treaties that meet the requirements of section
1(h)(11)(C)(i)(II) (Notice 64) 37,231
Use of actuarial tables in valuing annuities, interests for life terms
of years, and remainder or reversionary interests (TD 9540) 38,
341
User fees relating to the registered tax return preparer com-
petency examination and fingerprinting participants in the
PTIN, acceptance agent, and authorized e-file programs
(REG–116284–11) 43,598
Withdrawal of a manufacturer’sright to provide certifications
under the qualifying nonbusiness energy property credit of 25C
(Ann 73) 48,822
December 27, 2011xi2011–52 I.R.B.

INTERNAL REVENUE BULLETIN
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