Internal Revenue Bulletin 2012-50 (PDF rendition): IRS Revenue Procedures

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

Bulletin No. 201
2-50
December 10, 201
2
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Proc. 2012–46, page 673.
General rules and specifications for substitute Form 941
and Schedule B (Form 941), and Schedule R (Form 941).
This procedure provides general rules and specifications from
the Service for paper and computer-generated substitutes for
Form 941, Schedule B (Form 941) and Schedule R Form (941).
This procedure will be reproduced as the next revision of Pub-
lication 4436,General Rules and Specifications for Substitute
Form 941, Schedule B (Form 941), and Schedule R (Form 941).
Rev. Proc. 2011–39 superseded.
EMPLOYEE PLANS
Notice 2012–67, page 671.
2013 cost-of-living adjustments; retirements plans, etc.
This notice sets forth certain cost-of-living adjustments effec-
tive January 1, 2013, applicable to the dollar limitations on ben-
efits and contributions under qualified retirement plans. Other
limitations applicable to deferred compensation plans are also
affected by these adjustments under section 415 of the Code.
The limitations that are adjusted by reference to section 415(d)
generally will change for 2013 because the increase in the
cost-of-living index met the statutory thresholds that trigger
their adjustment. This notice also contains cost-of-living ad-
justments for several pension-related amounts in restating the
data in IR–2012–77 issued October 18, 2012.
Rev. Proc. 2012–50, page 708.
Modification of Revenue Procedure 2007–44.This pro-
cedure modifies Rev. Proc. 2007–44, 2007–2 C.B. 54, to
provide under section 401 of the Code that the sponsor of an
individually designed governmental plan may elect Cycle E (in-
stead of C) as the second remedial amendment cycle for the
plan by filing a determination letter application for the plan dur-
ing the one year submission period for the second Cycle E
(February 1, 2015 through January 31, 2016) instead of Cycle
C (February 1, 2013 through January 31, 2014). This modifi-
cation applies only to the second remedial amendment cycle.
Rev. Proc. 2007–44 modified.
EXEMPT ORGANIZATIONS
Notice 2012–71, page 672.
This notice postpones the filing deadline until February 1,
2013, for certain small tax-exempt organizations affected by
Hurricane Sandy to take advantage of transitional relief under
section 6033 of the Code described in Notice 2011–43,
giving them more time to apply for reinstatement of their
exempt status.
EMPLOYMENT TAX
Rev. Proc. 2012–46, page 673.
General rules and specifications for substitute Form 941
and Schedule B (Form 941), and Schedule R (Form 941).
This procedure provides general rules and specifications from
the Service for paper and computer-generated substitutes for
Form 941, Schedule B (Form 941) and Schedule R Form (941).
This procedure will be reproduced as the next revision of Pub-
lication 4436,General Rules and Specifications for Substitute
Form 941, Schedule B (Form 941), and Schedule R (Form 941).
Rev. Proc. 2011–39 superseded.
(Continued on the next page)
Finding Lists begin on page ii.

ADMINISTRATIVE
Notice 2012–72, page 673.
Optional standard mileage rates.This notice announces
56.5 cents as the optional standard mileage rate for substan-
tiating the amount of the deduction under section 274 of the
Code for the business use of an automobile, 14 cents as the
optional rate for use of an automobile as a charitable contri-
bution, and 24 cents as the optional rate for use of an auto-
mobile as a medical or moving expense for 2013. The notice
also provides the amount a taxpayer must use in calculating
reductions to basis for depreciation taken under the business
standard mileage rate and the maximum standard automobile
cost for automobiles under a FAVR allowance. Notice 2012–1
superseded.
Rev. Proc. 2012–49, page 681.
This procedure contains the latest revision of Publication 1516,
Specifications for Filing Form 8596, Information Returns for
Federal Contracts Electronically. Rev. Proc. 2010–38 super-
seded.
December 10, 20122012–50 I.R.B.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
2012–50 I.R.B.December 10, 2012

December 10, 20122012–50 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
2013 Limitations Adjusted As
Provided in Section 415(d),
etc.
1
Notice 2012–67
Section 415 of the Internal Revenue
Code (the Code) provides for dollar lim-
itations on benefits and contributions un-
der qualified retirement plans. Section
415(d) requires that the Commissioner an-
nually adjust these limits for cost-of-living
increases. Other limitations applicable to
deferred compensation plans are also af-
fected by these adjustments under § 415.
Under § 415(d), the adjustments are to be
made pursuant to adjustment procedures
whicharesimilartothoseusedtoadjust
benefit amounts under § 215(i)(2)(A) of
the Social Security Act.
The limitations that are adjusted by
reference to § 415(d) generally will
change for 2013 because the increase in
the cost-of-living index met the statu-
tory thresholds that trigger their adjust-
ment. For example, the limitation under
§ 402(g)(1) on the exclusion for elective
deferrals describedin § 402(g)(3) is in-
creased from $17,000 to $17,500 for 2013.
This limitation affects elective deferrals
to § 401(k) plans, § 403(b) plans, and
the Federal Government’s Thrift Savings
Plan, among other plans.
Cost-of-Living Adjusted Limits for
2013
Effective January 1, 2013, the limita-
tion on the annual benefit under a defined
benefit plan under § 415(b)(1)(A) is in-
creased from $200,000 to $205,000.
For a participant who separated from
service before January 1, 2013, the par-
ticipant’s limitation under a defined ben-
efit plan under § 415(b)(1)(B) is computed
by multiplying the participant’s compensa-
tion limitation, as adjusted through 2012,
by 1.0170.
The limitation for defined contribution
plans under § 415(c)(1)(A) is increased in
2013 from $50,000 to $51,000.
The Code provides that various other
dollar amounts are to be adjusted at the
same time and in the same manner as the
dollar limitation of § 415(b)(1)(A). After
taking into account the applicable round-
ing rules, the amounts for 2013 are as fol-
lows:
The limitation under § 402(g)(1) on
the exclusion for elective deferrals de-
scribed in § 402(g)(3) is increased from
$17,000 to $17,500.
The annual compensation limit un-
der §§ 401(a)(17), 404(l), 408(k)(3)(C),
and 408(k)(6)(D)(ii) is increased from
$250,000 to $255,000.
The dollar limitation under
§ 416(i)(1)(A)(i) concerning the defi-
nition of key employee in a top-heavy
plan remains unchanged at $165,000.
The dollar amount under
§ 409(o)(1)(C)(ii) for determining the
maximum account balance in an em-
ployee stock ownership plan subject to
a 5-year distribution period is increased
from $1,015,000 to $1,035,000, while
the dollar amount used to determine the
lengthening of the 5-year distribution
period is increased from $200,000 to
$205,000.
The limitation used in the definition
of highly compensated employee under
§ 414(q)(1)(B) remains unchanged at
$115,000.
The dollar limitation under
§ 414(v)(2)(B)(i) for catch-up con-
tributions to an applicable employer
plan other than a plan described in
§ 401(k)(11) or 408(p) for individuals
aged 50 or over remains unchanged
at $5,500. The dollar limitation under
§ 414(v)(2)(B)(ii) for catch-up contri-
butions to an applicable employer plan
described in § 401(k)(11) or 408(p) for
individuals aged 50 or over remains
unchanged at $2,500.
The annual compensation limi-
tation under § 401(a)(17) for eligi-
ble participants in certain govern-
mental plans that, under the plan as
in effect on July 1, 1993, allowed
cost-of-living adjustments to the
compensation limitation under the plan
under § 401(a)(17) to be taken into
account, is increased from $375,000 to
$380,000.
The compensation amount under
§ 408(k)(2)(C) regarding simplified
employee pensions (SEPs) remains un-
changed at $550.
The limitation under § 408(p)(2)(E)
regarding SIMPLE retirement accounts
is increased from $11,500 to $12,000.
The limitation on deferrals under
§ 457(e)(15) concerning deferred com-
pensation plans of state and local gov-
ernments and tax-exempt organizations
is increased from $17,000 to $17,500.
The compensation amount under
§ 1.61–21(f)(5)(i) of the Income Tax
Regulations concerning the definition
of “control employee” for fringe benefit
valuation purposes remains unchanged
at $100,000. The compensation amount
under § 1.61–21(f)(5)(iii) remains un-
changed at $205,000.
The Code also provides that several
pension-related amounts are to be adjusted
using the cost-of-living adjustment un-
der § 1(f)(3). After taking the applicable
rounding rules into account, the amounts
for 2013 are as follows:
The adjusted gross income limi-
tation under § 25B(b)(1)(A) for de-
termining the retirement savings con-
tribution credit for married taxpayers
filing a joint return is increased from
$34,500 to $35,500; the limitation un-
der § 25B(b)(1)(B) is increased from
$37,500 to $38,500; and the limitation
under § 25B(b)(1)(C) and (D) is in-
creased from $57,500 to $59,000.
The adjusted gross income limita-
tion under § 25B(b)(1)(A) for deter-
mining the retirement savings contri-
bution credit for taxpayers filing as
head of household is increased from
$25,875 to $26,625; the limitation un-
der § 25B(b)(1)(B) is increased from
$28,125 to $28,875; and the limitation
under § 25B(b)(1)(C) and (D) is in-
creased from $43,125 to $44,250.
The adjusted gross income limita-
tion under § 25B(b)(1)(A) for deter-
mining the retirement savings contri-
bution credit for all other taxpayers is
increased from $17,250 to $17,750; the
limitation under § 25B(b)(1)(B) is in-
creased from $18,750 to $19,250; and
the limitation under § 25B(b)(1)(C)
and (D) is increased from $28,750 to
$29,500.
1
Based on News Release IR–2012–77 dated October 18, 2012
2012–50 I.R.B.671December 10, 2012

The deductible amount under
§ 219(b)(5)(A) for an individual mak-
ing qualified retirement contributions
is increased from $5,000 to $5,500.
The applicable dollar amount under
§ 219(g)(3)(B)(i) for determining the
deductible amount of an IRA contri-
bution for taxpayers who are active
participants filing a joint return or as a
qualifying widow(er) is increased from
$92,000 to $95,000. The applicable
dollar amount under § 219(g)(3)(B)(ii)
for all other taxpayers (other than mar-
ried taxpayers filing separate returns)
is increased from $58,000 to $59,000.
The applicable dollar amount under
§ 219(g)(7)(A) for a taxpayer who is
not an active participant but whose
spouse is an active participant is in-
creased from $173,000 to $178,000.
The adjusted gross income lim-
itation under § 408A(c)(3)(B)(ii)(I)
for determining the maximum Roth
IRA contribution for married tax-
payers filing a joint return or as a
qualifying widow(er) is increased
from $173,000 to $178,000. The ad-
justed gross income limitation under
§ 408A(c)(3)(B)(ii)(II) for all other
taxpayers (other than married taxpay-
ers filing separate returns) is increased
from $110,000 to $112,000.
The dollar amount under
§ 430(c)(7)(D)(i)(II) used to determine
excess employee compensation with
respect to a single-employer defined
benefit pension plan for which the
special election under § 430(c)(2)(D)
has been made is increased from
$1,039,000 to $1,066,000.
Drafting Information
The principal author of this notice is
John Heil of the Employee Plans, Tax Ex-
empt and Government Entities Division.
For further information regarding the data
in this notice, please contact the Employee
Plans’ taxpayer assistance telephone ser-
vice at 1–877–829–5500 (a toll-free call)
between the hours of 8:30 a.m. and
4:30 p.m. Eastern time Monday through
Friday. For information regarding the
methodology used in arriving at the data
in this notice, please e-mail Mr. Heil at
RetirementPlanQuestions@irs.gov.
Postponement of Deadline
for Transitional Relief Under
Notice 2011–43 for Certain
Small Organizations Affected
by Hurricane Sandy
Notice 2012–71
PURPOSE
This notice postpones the deadline
for transitional relief described in Notice
2011–43, 2011–25 I.R.B. 882, from De-
cember 31, 2012, to February 1, 2013,
for certain small organizations affected by
Hurricane Sandy.
BACKGROUND
Notice 2011–43 provides transitional
relief for certain small organizations that
have lost their tax-exempt status because
they failed to file a required return or
electronic notice (Form 990-N e-Postcard)
for their taxable years beginning in 2007,
2008, and 2009. A small organization that
qualifies for the transitional relief under
Notice 2011–43 and applies for reinstate-
ment of tax-exempt status on or before
December 31, 2012, will, if its application
for reinstatement is approved, be treated
by the Internal Revenue Service (IRS) as
having established reasonable cause for
its filing failures and its tax-exempt status
will be reinstated retroactive to the date it
was automatically revoked. In addition,
these organizations are eligible for a re-
duced user fee of $100 for the application
of reinstatement of tax-exempt status. See
Rev. Proc. 2011–36, 2011–25 I.R.B. 915.
Notice 2011–43 sets forth specific eligibil-
ity criteria and requirements for receiving
this transitional relief.
AFFECTED ORGANIZATIONS FOR
WHICH THE NOTICE 2011–43
DEADLINE IS POSTPONED
For purposes of this notice, an affected
organization is any small organization that
lost its tax-exempt status and is eligible to
apply for reinstatement of tax-exempt sta-
tus under Notice 2011–43 whose principal
place of business is located in, or whose
books and records necessary to complete
the application are maintained in, a county
or Tribal Nation that has been identified
as a covered disaster area because of the
devastation caused by Hurricane Sandy.
Covered disaster areas are federally de-
clared disaster areas identified by the
Federal Emergency Management Agency
(FEMA) as being eligible for individual
assistance. These areas are contained in
News Releases issued by the IRS relating
to Hurricane Sandy, which are found on
IRS.gov at:http://www.irs.gov/uac/News-
room/Help-for-Victims-of-Hurricane-
Sandy.
GRANT OF RELIEF
Any affected organization, as defined
above, that applies for reinstatement of
tax-exempt status as described in Notice
2011–43 and this notice on or before Feb-
ruary 1, 2013 (or a later date subsequently
announced in future guidance or IRS news
releases), will be deemed to have timely
filed its application under Notice 2011–43.
All eligibility and filing requirements de-
scribed in Notice 2011–43 (other than the
December 31, 2012 filing deadline) con-
tinue to apply to such applications.
In addition to the requirements de-
scribed in Notice 2011–43, each affected
organization seeking transitional relief un-
der Notice 2011–43 and this notice should
write “Notice 2011–43” and “Sandy Re-
lief” on the top of the form it uses to apply
for reinstatement of tax-exempt status and
on the envelope used to mail the applica-
tion.
An organization that is not an affected
organization but wishes to apply for tran-
sitional relief under Notice 2011–43 must
do so on or before December 31, 2012,
as provided in Notice 2011–43. Other-
wise, organizations should consult Notice
2011–44, 2011–25 I.R.B. 883, for guid-
ance on how to apply for reinstatement of
tax-exempt status and request retroactive
reinstatement.
DRAFTING INFORMATION
The principal author of this notice
is Brad Bedingfield of the Tax Exempt
and Government Entities Division of the
IRS. For further information regarding
this notice, call the TE/GE Customer Ac-
count Services toll-free number: (877)
829–5500.
December 10, 20126722012–50 I.R.B.

2013 Standard Mileage Rates
Notice 2012–72
SECTION 1. PURPOSE
This notice provides the optional 2013
standard mileage rates for taxpayers to use
in computing the deductible costs of oper-
ating an automobile for business, charita-
ble, medical, or moving expense purposes.
This notice also provides the amount tax-
payers must use in calculating reductions
to basis for depreciation taken under the
business standard mileage rate, and the
maximum standard automobile cost that
may be used in computing the allowance
under a fixed and variable rate (FAVR)
plan.
SECTION 2. BACKGROUND
Rev. Proc. 2010–51, 2010–51 I.R.B.
883, provides rules for computing the
deductible costs of operating an auto-
mobile for business, charitable, medical,
or moving expense purposes, and for
substantiating, under § 274(d) of the In-
ternal Revenue Code and § 1.274–5 of
the Income Tax Regulations, the amount
of ordinary and necessary business ex-
penses of local transportation or travel
away from home. Taxpayers using the
standard mileage rates must comply with
Rev. Proc. 2010–51. However, a taxpayer
is not required to use the substantiation
methods described in Rev. Proc. 2010–51,
but instead may substantiate using actual
allowable expense amounts if the taxpayer
maintains adequate records or other suffi-
cient evidence.
An independent contractor conducts an
annual study for the Internal Revenue Ser-
vice of the fixed and variable costs of oper-
ating an automobile to determine the stan-
dard mileage rates for business, medical,
and moving use reflected in this notice.
The standard mileage rate for charitable
use is set by § 170(i).
SECTION 2. STANDARD MILEAGE
RATES
The standard mileage rate for trans-
portation or travel expenses is 56.5 cents
per mile for all miles of business use (busi-
ness standard mileage rate). See section 4
of Rev. Proc. 2010–51.
The standard mileage rate is 14 cents
per mile for use of an automobile in ren-
dering gratuitous services to a charitable
organization under § 170. See section 5 of
Rev. Proc. 2010–51.
The standard mileage rate is 24 cents
per mile for use of an automobile (1) for
medical care described in § 213, or (2) as
part of a move for which the expenses are
deductible under § 217. See section 5 of
Rev. Proc. 2010–51.
SECTION 3. BASIS REDUCTION
AMOUNT
For automobiles a taxpayer uses for
business purposes, the portion of the
business standard mileage rate treated as
depreciation is 21 cents per mile for 2009,
23 cents per mile for 2010, 22 cents per
mile for 2011, 23 cents per mile for 2012,
and 23 cents per mile for 2013. See sec-
tion 4.04 of Rev. Proc. 2010–51.
SECTION 4. MAXIMUM STANDARD
AUTOMOBILE COST
For purposes of computing the al-
lowance under a FAVR plan, the standard
automobile cost may not exceed $28,100
for automobiles (excluding trucks and
vans) or $29,900 for trucks and vans. See
section 6.02(6) of Rev. Proc. 2010–51.
SECTION 5. EFFECTIVE DATE
This notice is effective for (1) de-
ductible transportation expenses paid or
incurred on or after January 1, 2013, and
(2) mileage allowances or reimbursements
paid to an employee or to a charitable
volunteer (a) on or after January 1, 2013,
and (b) for transportation expenses the
employee or charitable volunteer pays or
incurs on or after January 1, 2013.
SECTION 6. EFFECT ON OTHER
DOCUMENTS
Notice 2012–1 is superseded.
DRAFTING INFORMATION
The principal author of this notice is
Bernard P. Harvey of the Office of Asso-
ciate Chief Counsel (Income Tax and Ac-
counting). For further information on this
notice, contact Bernard P. Harvey on (202)
622–4930 (not a toll-free call).
Note.This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for
Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941).
Rev. Proc. 2012–46
TABLE OF CONTENTS
PART 1
SECTION 1.1 — PURPOSE......................................................................................... 674
SECTION 1.2 — WHAT’S NEW..................................................................................... 675
SECTION 1.3 — GENERAL REQUIREMENTS FOR REPRODUCING IRS OFFICIAL FORM 941,
SCHEDULE B, AND SCHEDULE R
...................................................................... 676
SECTION 1.4 — REPRODUCING FORM 941, SCHEDULE B, AND SCHEDULE R FOR
SOFTWARE-GENERATED PAPER FORMS
............................................................... 677
2012–50 I.R.B.673December 10, 2012

SECTION 1.5 — SPECIFIC INSTRUCTIONS FOR SCHEDULE R....................................................... 678
SECTION 1.6 — OMB REQUIREMENTS FOR SUBSTITUTE FORMS................................................... 679
SECTION 1.7 — REPRODUCIBLE COPIES OF FORMS............................................................... 679
SECTION 1.8 — EFFECT ON OTHER DOCUMENTS.................................................................. 680
SECTION 1.9 — HELPFUL INFORMATION.......................................................................... 680
Part 1
Section 1.1 — Purpose
.01The purpose of this publication is to provide general rules and specifications from the
Internal Revenue Service (IRS) for paper andcomputer-generated substitutes for Form 941,
Employer’s QUARTERLY Federal Tax Return, Schedule B (Form 941), Report of Tax Lia-
bility for Semiweekly Schedule Depositors (referred to in this publication as “Schedule B”),
and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to
in this publication as “Schedule R”).
Note.Substitute territorial forms (941-PR, 941-SS, and Anexo B (Formulario 941-PR) should
also conform to the specifications outlined in this revenue procedure.
.02This publication provides information for substitute Form 941, Schedule B, and Sched-
ule R. If you need more in-depth information on who must complete the forms and how to
complete them, see the Instructions for Form 941, Instructions for Schedule B (Form 941), the
instructions included in Schedule R, and Publication 15 (Circular E), Employer’s Tax Guide,
or visit IRS.gov.
Note.Failure to produce acceptable substitutes of theforms and schedules listed in this publi-
cation may result in delays inprocessing and penalties.
.03Forms that completely follow the guidelines in this publication and are exact replicas of
the official IRS forms do not need to be submitted to the IRS for specific approval. Substitute
forms and schedules need to be scanned using IRS scanning equipment.
If you are uncertain of any specification andwant clarification, do the following.
(1) Submit a letter citing the specification.
(2) State your understanding of the specification.
(3) Enclose an example (if appropri
ate) of how the form would appear if produced using
your understanding.
(4) Be sure to include your name, complete address, phone number, and, if applicable,
your email address with yourcorrespondence. Email to S
CRIPS@irs.govor Substitute-
forms@irs.govor use the following address.
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S, IR–6526
1111 Constitution Avenue, NW
Washington, DC 20224
Note.Allow at least 30 days for the IRS to respond.
December 10, 20126742012–50 I.R.B.

.04However, software developers and form producers should send a blank copy of their sub-
stitute Form 941 and Schedule B (Form 941) in pdf format to S
CRIPS@irs.gov. The purpose
is not specifically for approval but to assist the IRS in preparing to scan these forms. Submit-
ter’s will only receive comments if a significant problem is discovered through this process.
Submitter’s are not expected to delay marketing their forms in order to receive feedback. In
no case should Submitter’s include “live” taxpayer data.
.05The six-digit form ID code (beginning 95xxxx) on Form 941 and Schedule B (Form 941)
identifies the officialpaperform. The six-digit form ID code (beginning 97xxxx) identifies
substitute6x10grid Form 941 and Schedule B (Form 941). The six-digit ID code (beginning
99xxxx) identifies the officialIRS issuedForm 941 and Schedule B (Form 941). The last
two digits of the code represent the calendar year. For example, the last two digits of ID code
970112 identifies calendar year 2012.
Section 1.2 — What’s New
.01 Future Developments.The IRS has created a page on IRS.gov for information about
Form 941 at www.irs/gov/form 941. Information about any future development affecting form
941 (such as legislation enacted after we release it) will be posted on that page.
.02 Social security and Medicare tax for 2012.The employee tax rate for social security
is 4.2% and the employer tax rate for social security is 6.2%, unchanged from 2011. The social
security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2011. There is no wage base limit for Medicare tax.
.03 VOW to Hire Heroes Act of 2011.The law provides an expanded work opportunity tax
credit to businesses that hire eligible unemployed veterans and, for the first time, also makes
part of the credit available to certain tax-exempt organizations. Businesses claim the credit as
part of the general business credit and tax-exempt organizations claim it against their payroll
tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organi-
zations Hiring Qualified Veterans. The liability reported on Form 941 is not reduced by the
amount of the credit. The credit is available for eligible unemployed veterans who begin work
on or after November 22, 2011, and before January 1, 2013.
.04 Change of Address.Beginning 2012, employers must use Form 8822-B, Change of
Address-Business, for any address change.
.05Checkboxfor941.We changed the check box next to line 4, under line 3 to read:
“Check and go to line 6,” on form 941.
.06 Reference box for 941.We moved the reference box next to line 5a, 5b and 5c, that
states the tax rates for 2011 on form 941.
.07 Line 6 of 941.We removed the lines 6a through 6d as they were no longer needed. As
a result, line 6e was renumbered as line 6 on form 941.
.08 State Abbreviation.The boxes for state abbreviation have been removed from line 16.
Since State holidays are no longer considered legal holidays for timeliness of deposits, this is
no longer needed on form 941.
.09 Line References (Form 941).Line reference to line 17 has changed to reference line 16,
line reference to line 18 has changed to reference line 17, and line 19 has changed to reference
line 18.
.10 Schedule R.Column (f) formerly used to report advance EIC payments is now used to
report total taxes after adjustments (formely reported on column (e)).
.11 Draft Forms.Draft forms are no longer available on the IRS.gov website.
2012–50 I.R.B.675December 10, 2012

.12 Editorial Changes.We made editorial changes throughout, including updated refer-
ences. Redundancies were eliminated as much as possible.
Section 1.3 — General Requirements for Reproducing IRS Official Form 941, Schedule B, and
Schedule R
.01Submit substitute Form 941, Schedule B, and Schedule R to the IRS for specifications
review. Substitute Form 941, Schedule B, and Schedule R thatcompletely conformto the
specifications contained in this revenue procedure do not require prior approval from the IRS,
but should be submitted to S
CRIPS@irs.govto ensure that they conform to IRS format and
scanning specifications.
.02Print the form on standard 8.5 inches wide by 11-inch paper.
.03Use white paper that meets generally-accepted weight, color, and quality standards (min-
imum 20 lb. white bond paper).
Note.Reclaimed fiber in any percentage is permitted provided that the requirements of this
standard are met.
.04The IRS prefers printing Form 941 on both sides of a single sheet of paper, but it is
acceptable to print on one side of each of two separate sheets of paper.
.05Make substitute paper forms as identical to the official IRS-printed forms as possible.
.06Print the substitute forms using nonreflective black (not blue or other-colored) ink. Print-
ing in an ink color other than black may reduce readability in the scanning process. This may
result in figures being too faint to be recognizable.
.07Use typefaces that are substantially identicalin size and shape to the official forms and
use rules and shading (if used) that are substantially identical to those on the offical forms. Use
font size as large as possible within the fields.
.08Print the six-digit form ID codes in the upper right-hand corner of each form using
nonreflective black, carbon-based, 12-pointor non-OCR-A font may reduce readability for
scanning. Use the official paper over-the-counter IRS forms to develop your substitute paper
forms.
Note.Maintain as much white space as possiblearound the form ID code. Do not allow
character strings to print adjacent to the code.
The year digits represent the year of the form layout and the tax year filed. For tax year
2012, print “950112” on page 1 of Form 941; “950212” on page 2 of Form 941; “950312” on
Schedule B (Form 941); “950412” on page 1 of Schedule R (Form 941); “950512” on page 2
of Schedule B (Form 941) (continuation sheet); and “950612” on page 3 of Schedule R (Form
941) (instructions). See Section 4 for information on form ID codes for software-generated
forms.
.09Print the OMB number in the same location as on the official forms. Be sure to include
the OMB number on Form 941 and Schedules B and R.
.10Print all entry boxes and checkboxes exactly as sh
own(location and size)on the official
forms.
Note.Instead of a four-sided checkbox for the entry, just the bottom line of the box can be
used as long as the location and size remain the same.
.11Print your IRS-issued three-letter substitute form source code in place of the Cat. No.
ontheleftatthebottomofpage1ofForm 941, Schedule B, or Schedule R.
December 10, 20126762012–50 I.R.B.

Note.You can obtain a three-letter substitute form source code by requesting it by email at
S
ubstituteforms@irs.gov. Please enter “Substitute Forms” on the subject line.
.12Print “For Privacy Act and Paperwork Reduction Act Notice, see the back of the Pay-
ment Voucher” at the bottom of page 1 of Form 941.
.13Print “For Paperwork Reduction Act Notice, see separate instructions” at the bottom of
Schedule B. Print “For Paperwork Reduction Act Notice, see the instructions” at the bottom
of Schedule R.
.14DoNotprint the form catalog number (“Cat. No.”) at the bottom of the forms or in-
structions.
.15DoNotprint the Government Printing Office (GPO) symbol at the bottom of the forms
or instructions.
Section 1.4 — Reproducing Form 941, Schedule B, and Schedule R for Software-Generated Paper Forms
.01You may use the pdf files to develop the layout for your forms. Draft forms found at
http://www.irs.gov/app/picklist/list/draftTaxForms.htmlcan be used to develop interim formats
until the forms are finalized. When forms become finalized, they are posted and can be found at
http://www.irs.gov/app/picklist/list/formsPublications.html.You may use 6x10 grid formats to
develop software versions of Form 941 and Schedules B and R. Please follow the specifications
exactly to develop the fields.
.02If you are developing software using the 6x10 grid, you may make the following modi-
fications.
•With “12”, for instance, representing the digits for the year 2012, use “970112” for page
1 of Form 941, “970212” for page 2 of Form 941, “970312” for Schedule B (Form 941),
“970412” for page 1 of Schedule R (Form 941), “970512” for page 2 of Schedule R (Form
941) (continuation sheet), and “970612” for page 3 of Schedule R (Form 941) (instructions)
as the form ID codes.
•Note.Maintain as much white space as possible around the form ID code. Do not allow
character strings to print adjacent to the code.
•Place all 6x10 grid boxes and entry spaces in the same field locations as indicated on the
official forms.
•Use single lines for “Employer Identification Number” (EIN) and other entry areas in the
entity section of page 1 of Form 941 and Schedule B, and the first page and continuation
page of Schedule R.
•Do Notneed to use reverse type as shown on the IRS official form.
•Do Notpre-print decimal points in the data boxes. However, where the amounts are re-
quired, the amounts should be printed with decimal points and place holders for cents.
•Use a single box for “state abbreviation” in line 16 of Form 941.
•Delete the pre-printed formatting in any “date” boxes.
•Use a single box for “Personal Identification Number (PIN)” on Form 941.
•You may delete all shading when using the 6x10 grid format.
.03If producing both the form and the data or the form only, print your three-letter source
code at the bottom of page 1 of Form 941 and Schedule B, or the first page of Schedule R. See
Section 3.11.
.04If producing only the data on the form, printyour four-digit software industry form code
on Form 941. The four-digit vendor code preceded by four zerosand a slash (0000/9876) must
be pre-printed. If you have a valid vendor code issued to you through the National Association
of Computerized Tax Processors (NACTP), you should use the code. If you do not have a valid
vendor code, contact the NATCP via e-mail atp
resident@natcp.orgfor information on these
codes.
2012–50 I.R.B.677December 10, 2012

.05Print “For Privacy Act and Paperwork Reduction Act Notice, see the Payment Voucher”
at the bottom of page 1 of Form 941.
.06Print “For Paperwork Reduction Act Notice, see separate instructions” at the bottom of
Schedule B.” Print For Paperwork Reduction Act Notice, see the instructions” at the bottom
of the first page of Schedule R.
.07Be sure to print the OMB number in the same location as on the official forms on sub-
stitute Form 941, Schedule B, and Schedule R.
.08DoNotprint the form catalog number (“Cat. No.”) at the bottom of the forms or in-
structions.
.09DoNotprint the Government Printing Office (GPO) symbol at the bottom of the forms
or instructions.
.10To ensure accurate scanning and processing, enter data on Form 941, Schedule B, and
Schedule R as follows:
•Display/print the name and EIN on all pages and attachments in the proper associated fields.
•Use 12-point (minimum 10-point) Courier font (where possible).
•Omit dollar signs, but use commas when showing amounts.
•Except for lines 1 and 2 on Form 941, leave blank any data field with a value of zero.
•Enter negative amounts with a minus sign. For example, report “-10.59” instead of
“(10.59).”
Note.The IRS prefers that you use a minus sign for negative amounts instead of parentheses or
some other means. However, if your software onlyallows for parenthesesin reporting negative
amounts, you may use them.
Section 1.5 — Specific Instructions for Schedule R
.01To properly file and to reduce delays andcontact from the Service, new Schedule R
must be produced as closely as possible to the official IRS form.
Note. Do Notpresent the information in spreadsheet or similar format. We may not be able to
properly process nonconforming documents with an excessive number of entries. Complete as
many Continuation Sheets for Schedule R (Form 941) as necessary. If continuation sheets are
not used or they vary in form from the official form, processing may be delayed and you may
be subject to penalties.
.02Use Schedule R (Form 941) to allocate the aggregate information reported on Form 941
to each client. If you have more than 15 clients, complete as many Continuation Sheets for
Schedule R (page 2) as necessary. Attach Schedule R, including any continuation sheets, to
your aggregate Form 941 and file it with your return. Enter your business information carefully.
Make sure all information exactly matches the information shown on the aggregate Form
941. Compare the total of each column on line19 (including your information on line 18)
of Schedule R to the amounts reported on the aggregate Form 941. For each column total of
Schedule R, the relevant line from Form 941 is noted in the column heading. If the totals on
line 19 of the Schedule R do not match the totals on Form 941, there is an error that must be
corrected before submitting Form 941 and Schedule R.
.03 Do:
•Develop and submit only conforming Schedules R.
•Follow the format and fields exactly as on the official IRS Schedule R.
•Maintain the same number of entry lines on the substitute Schedule R as on the official IRS
form.
December 10, 20126782012–50 I.R.B.

.04 Do Not:
•Add or delete entry lines.
•Submit spreadsheets, database printouts, orsimilar formatted documents instead of using
the Schedule R format to report data.
•Reduce or expand font size to add or delete extra data or lines.
.05If substitute Schedules R and Continuation Sheets for Schedule R are not submitted
in similar format to the official IRS schedule, the substitutes may be returned, you may be
contacted by the IRS, delays in processing may occur, and you may be subject to penalties.
Section 1.6 — OMB Requirements for Substitute Forms
.01The Paperwork Reduction Act (the Act) of 1995 (Public Law 104–13) requires the fol-
lowing.
•The Office of Management and Budget (OMB) approves all IRS tax forms that are subject
to the Act.
•Each IRS form contains the OMB approval number, if assigned. (The official OMB num-
bers may be found on the official IRS-printed forms.)
•Each IRS form (or its instructions) states:
(1) Why the IRS needs the information,
(2) How it will be used, and
(3) Whether or not the information is required to be furnished to the IRS.
.02This information must be provided to any users of official or substitute IRS forms or
instructions.
.03The OMB requirements for substitute IRS forms are the following.
•Any substitute form or substitute statement to a recipient must show the OMB number as
it appears on the official IRS form.
•For Form 941, Schedule B, and Schedule R, the OMB number (1545–0029) must appear
exactly as shown on the official IRS form.
•For Form 941, Schedule B, and Schedule R, the OMB number must use one of the following
formats.
(1) OMB No. 1545–0029 (preferred) or
(2) OMB # 1545–0029 (acceptable).
.04If no instructions are provided to users of your forms, you must furnish to them the exact
text of the Privacy Act and Paperwork Reduction Act Notice.
Section 1.7 — Reproducible Copies of Forms
.01You can order official IRS forms and information copies of federal tax materials at local
IRS offices or by calling the IRS National Distribution Center at 1–800–829–3676. Other ways
to get federal tax material include the following.
•Accessing IRS.gov.
•Ordering IRS tax products on DVD (IRS Publication 1796).
2012–50 I.R.B.679December 10, 2012

.02The DVD contains approximately 2,500 tax forms and publications for small businesses,
return preparers, and others whofrequently need current or prior year tax products. Most cur-
rent tax forms on the DVD may be filled in electronically, then printed out for submission and
saved for record-keeping. Other products on the DVD include the Internal Revenue Bulletins,
Tax Supplements, and Internet resources and links for the tax professional. For system require-
ments, contact the National TechnicalInformation Service (NTIS) at h
ttp://www.ntis.gov.
Note.Some forms on the DVD are intended as information only and may not be submitted as
an official IRS form (e.g., Forms 1099, W–2, and W–3). Additionally, Publication 1796 does
not permit electronic filing.
Prices are subject to change. The cost of the DVD if purchased from NTIS at
w
ww.irs.gov/formspubs/article/0,,id=108660,00.htmlis $30 (with no handling fee). If
purchased using the following methods, the cost for each DVD is $30 (plus a $6 handling
fee). These methods are:
•By phone — 1–877–CDFORMS (1–877–233–6767) (For IRS DVD purchase only),
•By fax — 703–605–6900 (For IRS DVD purchase only),
•By mail — to:
Northrop Grumman Information Systems
7555 Colshire Drive
McLean, VA 22102
Section 1.8 — Effect on Other Documents
.01Revenue Procedure 2011–39, 2011–30 I.R.B. 68, dated July 25, 2011, is superseded.
Section 1.9 — Helpful Information
.01Please follow the specifications and guidelines to produce substitute Form 941 and
Schedules B and R.
.02These forms are subject to review and possible change as required. Therefore, employ-
ers are cautioned against overstocking supplies of privately-printed substitutes.
.03Here is a review of references that were listed throughout this document.
•Form 941, Employer’s QUARTERLY Federal Tax Return
•Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (re-
ferred to in this publication as “Schedule B”).
•Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to
in this publication as “Schedule R”).
•Substitue territorial forms (941–PR, 941–SS, and Anexo B (Formulario 941–PR).
•Instructions for Form 941.
•Instructions for Schedule B (Form 941.
•Publication 15 (CircularE), Employer’s Tax Guide.
•SCRIPS@irs.gov for submissions.
•Substituteforms@irs.gov for questions.
•For questions:
December 10, 20126802012–50 I.R.B.

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:M:S, IR–6526
1111 Constitution Avenue, NW
Washington, DC 20224
•http://www.irs.gov/app/picklist/list/draftTaxForms.htmlfordraftforms.
•http://www.irs.gov/app/picklist/list/formsPublications.htmlforfinalforms.
•IRS tax products on DVD (IRS Publication 1796).
Use this Revenue Procedure to prepare Tax Year2012and prior year information returns for submission to the Internal Revenue
Service (IRS) using electronic filing.
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns electronically may be subject to
penalties for failure to file or include correct information if the instructions in this Revenue Procedure are not followed.
Important notes:
The IRS internet connection for filing information returns electronically is h
ttp://fire.irs.govand the test system is
h
ttp://fire.test.irs.gov. The Filing Information Returns Electronically (FIRE) systemand the test systemwill be down from 6
p.m. ESTDecember 14, 2012, through January 2, 2013,for yearly updates. In addition, the FIRE system may be down every
Wednesday from 2:00 a.m. to 5:00 a.m. EST for programming updates. The FIRE system will not be available for submissions
during these times.
Form 4419,Application for Filing Information Returns Electronically (FIRE),is subject to review before the approval to
transmit electronically is granted. The IRS may require additional documentation. If a determination is made concerning the
validity of the documents transmitted electronically, the IRS has the authority to revoke the Transmitter Control Code (TCC)
and terminate the release of the files.
The FIRE system does not provide fill-in forms for filing information returns.
Rev. Proc. 2012–49
TABLE OF CONTENTS
Part A. General
Section 1. Purpose.................................................................................................. 682
Section 2. What’s New for Tax Year 2012............................................................................... 683
Section 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)..................................... 683
Section 4. Form 4419,Application for Filing Information Returns Electronically (FIRE)........................................ 683
Section 5. Filing Requirements....................................................................................... 684
Section 6. Filing of Information Returns for Federal Contracts............................................................ 685
Section 7. Filing Dates.............................................................................................. 685
Section 8. How to File Corrected Returns.............................................................................. 686
Section 9. Taxpayer Identification Numbers............................................................................ 688
2012–50 I.R.B.681December 10, 2012

Section 10. State Abbreviations....................................................................................... 688
Part B. Electronic Filing Specifications
Section 1. General.................................................................................................. 689
Section 2. Electronic Filing Approval Procedure......................................................................... 689
Section 3. Electronic Submissions..................................................................................... 690
Section 4. PIN Requirements......................................................................................... 690
Section 5. Electronic Filing Specifications.............................................................................. 690
Section 6. Connecting to the FIRE System.............................................................................. 691
Section7.CommonProblemsandQuestions Associated with Electronic Filing............................................... 693
Part C. Record Format Specifications and Record Layouts
Section 1. File Layout Diagram....................................................................................... 694
Section 2. General.................................................................................................. 695
Section 3. Transmitter “T” Record — General Field Descriptions.......................................................... 695
Section 4. Transmitter “T” Record — Record Layout.................................................................... 696
Section 5. Payer “A” Record — General Field Descriptions............................................................... 697
Section 6. Payer “A” Record — Record Layout......................................................................... 698
Section 7. Payee “B” Record — General Field Descriptions............................................................... 699
Section 8. Payee “B” Record — Record Layout......................................................................... 705
Section 9. End of Payer “C” Record — General Field Descriptions......................................................... 706
Section 10. End of Payer “C” Record — Record Layout.................................................................. 707
Section 11. End of Transmission “F” Record — General Field Descriptions.................................................. 707
Section 12. End of Transmission “F” Record — Record Layout............................................................ 708
Part A. General
Sec. 1. Purpose
.01Section 6050M of the Internal Revenue Code, which was addedby section 1522 of the Tax Reform Act of 1986 (Public Law
99–514) and amended by section 1015(f) of the Technical and Miscellaneous Revenue Act of 1988 (PublicLaw 100–647), requires
federal executive agencies to file an information return with the Internal Revenue Service (IRS) reporting the name, address and Tax-
payer Identification Number (TIN) of each person and/or corporation with whom the agency enters into a contract, together with any
other information required by treasury regulations. Such reporting is required when the contract amount equals or exceeds $25,000.00
including any amendments to the original contract.
.02The purpose of this revenue procedure is to provide the specifications for filing Form 8596,Information Return for Federal
Contracts, and Form 8596-A,Quarterly Transmittal of Information Returns for Federal Contracts, with the IRS electronically through
the Filing Information ReturnsElectronically (FIRE) system.
.03This revenue procedure applies to federalexecutive agencies, United States Postal Service, and the Postal Rate Commission,
with respect to reporting their contracts andcontract amendments where the net valueof the contract exceeds $25,000.00. Federal
executive agencies generally must report contracts in excess of $25,000.00 to the FederalProcurement Data Center (FPDC) and there-
fore are permitted to make an election to have the FPDC file with the IRS on their behalf. If the election is made by the federal
executive agency, it must be made by the head of the Agency (or his or her delegate). The agency must not file directly with the IRS.
See Part A, Section 5. Please read this Revenue Procedure carefully.
December 10, 20126822012–50 I.R.B.

.04This Revenue Procedure supersedes Rev. Proc. 2010–38 published as Publication 1516 (Rev.12–2010),Specifications for
Filing Forms 8596, Information Returns for Federal Contracts, Electronically.
Sec. 2.What’s New for Tax Year 2012
.01Payment Year must be updated with the four-digit reporting year (2012to2013), unless reporting prior year data.
.02“ Nature of Changes” has been changedto“What’sNewforTaxYear2012.”
.03A User Note area has been added between Part A and Part B.
.04The File Layout Diagram has been moved to the beginning ofPart C, Record Format Specifications and Record Layouts.
.05The Name Control validation process hasbeen updated in the Payee “B” Record.
Reminder
In this publication, all pertinent changes for Tax Year2012and names of forms and publications are emphasized by the use of
italics. Portions of text that require special attention are in boldfacetext. Filers are always encouraged to read the publication in its
entirety.
Sec. 3. Where to File and How to Contact the Information Returns Branch
.01All information returns filed electronically are processed at the IRS. General inquiries concerning the filing of information
returns should be sent to the following address:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.02To address concerns about specifications for electronic submissions, contact:
Internal Revenue Service
1–866–455–7438
Outside the U.S. 1–304–263–8700
Telecommunication Device for the Deaf (TDD)
1–304–579–4827
Fax
Within the U.S. — 1–877–477–0572
Outside the U.S. — 1–304–579–4105
Electronic Filing — FIRE system
Production URL—h
ttp://fire.irs.gov
Test URL—http://fire.test.irs.gov
To Obtain Publications, Forms and Instructions
1–800–TAX–FORM (1–800–829–3676)
or
h
ttp://www.irs.gov
Sec. 4. Form 4419,Application for Filing Information Returns Electronically (FIRE)
.01Transmitters are required to submit Form 4419,Application for Filing Information Returns Electronically, to request autho-
rization to file information returns with the IRS. In Block 7, check the box next to the returns you will file electronically with the IRS.
Upon approval, a five-character alphanumeric Transmitter Control Code (TCC) will be assigned. An approval letter will be issued to
the payer advising of the TCC. A separate TCC will be assigned for each box checked in Block 7.
Note:An additional Form 4419,Application for Filing Information Returns Electronically (FIRE),must be submitted for a subsequent
request to electronically file a form that was not selected on Block 7 on the original application.
.02Electronically filed returns may not be submitted to the IRS until the application has been approved.
2012–50 I.R.B.683December 10, 2012

.03The TCC must be coded in the Transmitter “T” Record. The IRS uses the TCC to identify payers/transmitters and to track files
through the processing system.
.04Form 4419,Application for Filing Information Returns Electronically (FIRE),may be submitted anytime during the year;
however, it must be submitted to the IRS at least 45 days before the due date of the return(s) for current year processing.
.05Once a filer/transmitter is approved to file electronically, it is not necessary toreapply with the following exceptions:
(a)If filers/transmitters do not use a TCC for two consecutive years.
(b)The payer’s files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the payer has
computer equipment compatible with that of the IRS and wishes to prepare the files. The payer must request a TCC.
.06Approval to file does not imply endorsement by the IRS of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec. 5. Filing Requirements
.01The requirements for Federal contracts are governed by section 6011(e)(2)(A) and section 6050M of the Internal Revenue Code
and Regulation section 1.6050M–1. The term federal executive agency means: (1) anyexecutive agency (as defined in Section 105 of
title 5, United States Code) other than the Government Accountability Office; (2) any military department (as defined in section 102
of such title); and (3) the United States Postal Service and the Postal Rate Commission. A federal executive agency that files 250 or
more reportable contracts during a one year period, must file Form 8596,Information Return for Federal Contracts,in an electronic
file for each quarter of that one year period.
.02The information returns required by this section with respect tocontracts of a federal executiveagency entered into on or after
January 1, 1989, must be filed on a quarterly basis for the calendar quarters ending on the last day of March, June, September, and
December, on or before the last day of the month following the quarter for which the returns are being made.
.03The information returns required by this section may be made in one submission or in multiple submissions.
.04Except for the U.S. Postal Service and the Postal Rate Commission, a federal executive agency may elect to have the Director of
the Federal Procurement Data Center (FPDC) file the required returns with the IRS on behalf of the agency. The agency must comply
with the requirements of the Federal Procurement Data System (FPDS) in submitting the information and must not file with the IRS.
.05In order to make this election, the head of a federal executive agency (or his or her delegate) shall attach a signed statement to
its submission to the FPDC for that quarter stating the following:
(a)The Director of the FPDC (or his or her delegate) is authorizedto submit the required returns on behalf of the agency for
contracts for that quarter in accordance with an election under 26 CFR, section 1.6050M–1(d)(5).
(b)Under the penalties of perjury, the official has examined the information submitted by the agency to the FPDC for use in
creating returns to be submitted to the IRS and the official certifies that information to be, tothe best of his or her knowledge
and belief, an accurate compilation of agency records maintained in the normal course of business for the purpose of making
true, correct, and complete returns as required by section 6050M.
.06An agency that elects to have the FPDC file its returns must not submit those same returns to the IRS.
.07If a contract is increased by more than $25,000.00 under one action,the action should be treated asa new contract and reported
to the IRS for the calendar quarter in which the increase occurs. This could occur through the exercise of an option contained in a
basic or initial contract or under any otherrule of contract law, expressed or implied, when the amount of money or other property
obligated under the contract is increased by $25,000.00.
.08Special rules to filing requirements are as follows:
(a)If a subcontract is entered into by the Small Business Administration (SBA) under a prime contract between SBA and a
procuring federal agency pursuant to section 8(a) of the Small Business Act, the procuring agency, not the SBA, will be
required to file Forms 8596 and 8596-A.
(b)A Federal Supply Schedule Contract or an Automated Data Processing Schedule Contract entered into by the General Ser-
vices Administration (GSA), or a scheduled contract entered into by the Department of Veterans Affairs (VA) on behalf of
one or more federal executive agencies, is not to be reported by the GSA or VA at the time of execution. When a federal
executive agency, including the GSA or the VA, places an order under a schedule contract, the federal executive agency
must file Forms 8596Information Return for Federal Contracts, and Form 8596-A,Quarterly Transmittal of Information
Returns for Federal Contracts.
.09The following are not required to be reported under section 6050M:
(a)Any contract action of $25,000.00 or less.
(b)Any contract which provides that all amounts payable underthe contract by a federal executive agency will be paid on or
before the 120th day following the date of the contract action and for which it is reasonable to expect that all amounts will
be so paid;
(c)A license granted by a federal executive agency.
(d)An obligation of a contractor (other than a federal executive agency) to a subcontractor.
(e)Debt instruments of the U.S. Government or a federal agency, such as Treasury Notes, Treasury Bonds, Treasury Bills, U.S.
Savings Bonds, or similar instruments.
December 10, 20126842012–50 I.R.B.

(f)An obligation of a federal executiveagency to lend money, lease property to someone or sell property.
(g)A blanket purchase agreement; however, when an order isplaced under a blanket purchase agreement, a contract then
exists and Forms 8596,Information Return for Federal Contracts, and Form 8596-A,Quarterly Transmittal of Information
Returns for Federal Contracts,mustbefiled.
(h)Any contract with a contractor who, in making the agreement,is acting in his or her capacity as an employee of a federal
executive agency (for example, any contract of employmentunder which the employee is paid wages subject to Federal
income tax withholding).
(i)Any contract between a federal executive agency and another Federal Governmental unit or any subsidiary agency.
(j)Any contract with a foreign government or agency or any subsidiary agency.
(k)Any contract with a state or local government or agency or any subsidiary agency.
(l)Any contract with a person who is not required to have a Taxpayer Identification Number (TIN), such as a nonresident alien,
foreign corporation or foreign partnership, any of which does not have income effectively connected with the conduct of
a trade or business in the United States and does not have anoffice or place of business as a fiscal or paying agent in the
United States.
(m)Certain confidential or classified contracts that meet the requirements of section 6050M(e).
(n)Any contract that provides that all payments made after the 120th day after the date of the contract action will be made by
someone other than a federal executive agency or an agent ofsuch an agency. For example, a contract under which the
contractor will collect amounts owed to afederal executive agency from the agency’s debtor and will remit to the federal
executive agency, the money collectedless an amount for the contractor’sconsideration under the contract.
(o)Contracts entered into using nonappropriated funds.
Sec. 6. Filing of Information Returns For Federal Contracts
.01If a federal executive agency has reasonable expectations to enter into fewer than 250 reportable contracts during a one year
period, the agency may file paper Forms 8596,Information Return for Federal Contracts, and Forms 8596-A,Quarterly Transmittal
of Information Returns for Federal Contracts. All paper forms for original and corrected returns should be filed with:
Department of the Treasury
IRS Service Center
Kansas City, MO 64999–2222
.02If a federal executive agency elects to have the FPDC creating returns on its behalf, the FPDC shall mail or fax a copy of that
agency’s signed statement, making the election, to theIRS for that agency for that quarter (See Part A, Sec. 5).
.03The transmitter must not report the same information on paper forms that is reported electronically. If some of the returns are
reported on paper and some electronically, the transmitter must be sure that duplicate information is not included on both. This does
not mean that corrected documents should notbe filed. If a return has been prepared and submitted improperly, a corrected return
must be filed as soon as possible. See Part A, Sec. 8 for requirements and instructions on filing corrected returns.
.04Agencies are required to retain a copy of the information returns filed with the IRS for at least three years or have the ability to
reconstruct the data.
Sec. 7. Filing Dates
.01The information returns required by this section must be filedon a quarterly basis for the calendar quarters as follows:
Q
UARTERDUEDATE
January, February, MarchApril 30
April, May, JuneJuly 31
July, August, SeptemberOctober 31
October, November, DecemberJanuary 31
.02The director of the FPDC (or his or her delegate) shall submit the required return quarterly to the IRS on or before the earlier
date of:
(a)45 days following the date that the contract information is required to be submitted to the FPDC, or
(b)90 days following the end of the calendar quarter for which the election is made, except that, if the calendar quarter ends
September 30,105 days following the end of that quarter.
.03If any due date falls on a Saturday, Sunday or legal holiday, the filing deadline is extended to the next day that is not a Saturday,
Sunday, or legal holiday.
2012–50 I.R.B.685December 10, 2012

Sec. 8. How to File Corrected Returns
•A correction is an information return submitted by the transmitter to correct an information return that was previously submitted
to and processed by the IRS, but contained erroneous information.
•Do not send your entire file again. Only send the information returns in need of correction.
•Information returns omitted from the original file must not becoded as corrections. Submit them under a separate Payer “A”
Record as original returns.
•Before creating your correction file, review the following guidelines chart carefully.
.01When corrections are necessary, they must be filed in the next filing quarter. If the entire file submitted electronically was in
error, the IRS should be contactedimmediately (See Part A, Sec. 3)
.02Corrections should be filed as soon as possible. All fields must be completed with the correct information, not just the data
fields needing correction. Submit corrections only for the returns filed in error, not the entire file. Furnish corrected statements to
recipients as soon as possible.
Note:Do not resubmit your entire file as corrections. This may result induplicate filing and erroneous notices may be sent to payees.
Submit only those returns which need to be corrected.
.03There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error.
If the original return was filed as an aggregate, the filers must consider this in filing corrected returns.
.04Corrected returns may be included on the same file as original returns; however, separate “A” Records are required. If filers
discover that certain information returns were omitted on their original file, they must not code these documents as corrections. The
file must be coded and submitted as originals.
.05Review the chart that follows. Errors normally fall under oneof the two categories listed. Next to each type of error is a list of
instructions on how to file the corrected return.
Guidelines for Filing Corrected Returns Electronically
One transaction is required to make the following corrections properly. (See Note 4)
Error Made on the Original ReturnHow To File the Corrected Return
ERRORTYPE1CORRECTION
1.
Original return was filed with one or more of the
following errors:
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.Make a separate “A” Record for each type of return
and each payer being reported. Payer information in
the “A” Record must be the same as it was in the
original submission.
C.
The Payee “B” Records must show the correct record
information as well as a Corrected Return Indicator
Code of “G” in field position 6.
D.Corrected returns using“G” coded “B” Records may
be on the same file as those returns submitted without
the “G” coded “B” Records; however, separate “A”
Records are required.
E.Prepare a separate “C” Record for each type of return
and each payer being reported.
(a)Incorrect payment amount codes in the Payer “A”
Record.
(b)Incorrect payment amounts in the Payee “B”
Record.
(c)Incorrect code in the distribution code field in the
Payee “B” Record.
(d)Incorrect payee indicator.(See Note 1.)
(e)Return should not have been filed.
Note 1:Payee indicators are non-money amount
indicator fields located in the specific form record
layouts of the Payee “B” Record between field
positions 544–748.
Note 2:To correct a TIN, and/or payee name follow
the instructions under Error Type 2.
F.ThelastrecordonthefilemustbetheEndof
Transmission “F” Record.
December 10, 20126862012–50 I.R.B.

File layoutonestep corrections
Transmitter
“T”
Record
Payer
“A”
Record
“G”
Coded
Payee “B”
Record
“G”
Coded
Payee “B”
Record
End of Payer
“C”
Record
End of
Transmission
“F” Record
Guidelines for Filing Corrected Returns Electronically (continued)
Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both
Transactions 1 and 2 (see Note 4). DO NOT use the two step correction process to correct money amounts.
Error Made on the Original ReturnHow To File the Corrected Return
ERRORTYPE2CORRECTION
1.
Original return was filed with one or more of the
following errors:
Transaction 1:Identify incorrect returns.
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.Make a separate “A” Record for each type of return
and each payer being reported. The information in the
“A” Record will be exactly the same as it was in the
original submission.(See Note 3).
C.
The Payee “B” Records must contain exactly the same
information as submitted previously, except, insert
a Corrected Return indicator Code of “G” in field
position 6 of the “B” Records, and enter “0” (zeros) in
all payment amounts.(See Note 3).
D.Corrected returns using“G” coded “B” Records may
be on the same file as those returns submitted with a
“C” code; however, separate “A” Records are required.
E.Prepare a separate “C” Record for each type of return
and each payer being reported.
(a)No payee TIN (SSN, EIN, ITIN, QI-EIN).
(b)Incorrect payee TIN.
(c)Incorrect payee name.
(d)Wrong type of return indicator.
Note 3:The Record Sequence Number will be
different since this is a counter number and is unique
to each file. For Form 1099-R corrections, if the
corrected amounts are zeros,certain indicators will
not be used.
F.Continue with Transaction 2 to complete the
correction.
Transaction 2:Report the correct information.
A.
Make a separate “A” Record for each type of return
and each payer being reported.
B.The Payee “B” Records must show the correct
information as well as a Corrected Return Indicator
Code of “C” in field position 6.
Corrected returns submitted to the IRS using “C”
coded “B” Records may be on the same file as those
returns submitted with “G” codes; however, separate
“A” Records are required.
C.
Prepare a separate “C” Record for each type of return
and each payer being reported.
D.ThelastrecordonthefilemustbetheEndof
Transmission “F” Record.
Note 4:See the2012 General Instructions for Certain Information Returnsfor additional informationon regulations affecting
corrections and related penalties.
2012–50 I.R.B.687December 10, 2012

File layouttwostep corrections
Transmitter
“T”
Record
Payer
“A”
Record
“G”
Coded
Payee “B”
Record
“G”
Coded
Payee “B”
Record
End of Payer
“C”
Record
Payer
“A”
Record
“C”
Coded
Payee “B”
Record
“C”
Coded
Payee “B”
Record
End of Payer
“C”
Record
End of
Transmission
“F” Record
Note 5:If a filer is reporting “G” coded, “C” coded, and/or “Non-coded” (original) returns on the same file, each category must
be reported under separate “A” Records.
Sec.
9. Taxpayer Identification Numbers
.01Contractors are required to furnish Taxpayer Identification Numbers (TIN
s) to the agency under section 6109 of the Internal
Revenue Code.
.02The contractor’s TIN and name combination is used to associate information
returns reported to the IRS with corresponding
information on tax returns. It is imperative that correct social security num
bers (SSN) or employer identification numbers (EIN) for
contractors be provided to the IRS. Donot enter hyphens or alpha characters.
Entering all zeros, ones, twos, etc., will have the effect
of an incorrect TIN.
.03The IRS validates the SSN by using the Name Control of the surname of the ind
ividual who has been assigned this number.
For this reason, the surname should be provided in the Payee Name Line and/or t
he Name Control in positions 7–10 of the Payee “B”
Record. It is imperative to provide correct information for the IRS to valida
te the SSN. The IRS validates an EIN by using the name
control of the business to which the EIN has been assigned. If an EIN is repor
ted for a contractor, the correct business name should
be provided in the First Payee Name Line and/or Name Control in positions 7–
10 of the Payee “B” Record.
.04For sole proprietors, the owner’s name (not the doing business as (DBA)
name) must appear in the Payee Name Line. The TIN
for a sole proprietor may be either an EIN or SSN.
.05The TIN to be furnished to the IRS depends primarily upon the manner in wh
ich the account is maintained or set up on the
agency’s record. The payer and payee names and TINs should be consistent wi
th the names and numbers used on other tax returns.
The TIN must be that of the contractor. If the contract is recorded in more th
an one name, the transmitter must furnish the TIN and
name of one of the contractors. The TIN provided must be associated with t
he name of the contractor provided in the First Payee
Name Line of the Payee “B” Record.
Sec. 10. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields.
Table 1: State & U.S. Territory Abbreviations
StateCodeStateCodeStateCode
AlabamaALKentuckyKYOhioOH
AlaskaAKLouisianaLAOklahomaOK
American SamoaASMaineMEOregonOR
ArizonaAZMarylandMDPennsylvaniaPA
ArkansasARMassachusettsMAPuerto RicoPR
CaliforniaCAMichiganMIRhode IslandRI
ColoradoCOMinnesotaMNSouth CarolinaSC
ConnecticutCTMississippiMSSouth DakotaSD
DelawareDEMissouriMOTennesseeTN
District of ColumbiaDCMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
December 10, 20126882012–50 I.R.B.

Table 1: State & U.S. Territory Abbreviations
StateCodeStateCodeStateCode
GeorgiaGANevadaNVVermontVT
GuamGUNew HampshireNHVirginiaVA
HawaiiHINew JerseyNJU.S. Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
KansasKSNo. Mariana I
slands
MP
.02Filers must adhere to the city, state, and zip code format for U.S. addresses in the “B” Record. This also includes American
Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands.
.03For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal code,
and name of country in this order. This is allowable only if a “1” (one) appears in the Foreign Country Indicator, Field Position 247
of the “B” Record.
.04When reporting APO/FPO addresses use the following format:
EXAMPLE:
Payee Name
Mailing Address
Payee City
Payee State
Payee ZIP Code
PVT Willard J. Doe
CompanyF,PSCBox100
167 Infantry REGT
APO (or FPO)
AE, AA, or AP*
098010100
*AE is the designation for zip codes beginning with 090–098, AA for zip code 340, and AP for zip codes 962–966.
Part B. Electronic Filing Specifications
Sec. 1. General
.01Electronic filing of Form 8596 returns, originals, corrections, and replacements isoffered as an alternative to paper filing. There
is no minimum number of forms filing requirement; therefore, any number of forms maybe filed electronically (See Part A. Sec 5.01
for filing thresholds). Payers who are under the filing threshold requirement are encouraged to file electronically.
.02All electronic filing of information returns are received at the IRS via the FIRE (Filing Information Returns Electronically)
system. To connect to the FIRE system, point your browser to h
ttp://fire.irs.gov. The system is designed to support the electronic
filing of information returns only.
.03The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in each of them. Only inquiries concerning electronic filing of information returns should be directed
to IRS.
.04Files submitted to IRS electronically must be in standard ASCII code. Do not send paper forms with the same information as
electronically submitted files. This would create duplicate reporting resulting in penalty notices.
.05If a federal executive agency elects to have the FPDC make returns on its behalf, the FPDC must mail or fax a copy of that
agency’s signed statement, making the election, to IRS (see Part A, Sec. 5).
.06See Part C, Record Format Specifications and Record Layouts.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Filers who currently have a TCC
may use their assigned TCC for electronic filing. Refer to Part A, Sec. 4, for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers must create their own User ID, password and Personal Identification Number (PIN).
See Part B, Sec. 4, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate logon and password for each TCC.
.04For all passwords, it is the user’s responsibility to remember the password and not allow thepassword to be compromised.
Passwords are created by the user at the first logon and must be eight alphanumeric characters containing at least one uppercase, one
lowercase, and one numeric. Filers whoforget their password or PIN can call 1–866–455–7438 for assistance. The FIRE system
2012–50 I.R.B.689December 10, 2012

requires users to change passwords every 90 days or at the first logon attempt after that time period. Users can change passwords at
any time from the Main Menu. The previous 24 passwords cannot be used.
Sec. 3. Electronic Submissions
.01Electronically filed information may be submitted to IRS 24hours a day, seven days a week. Technical assistance will be
available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time (ET) by calling 1–866–455–7438.
.02The FIRE and FIRE test systems will be down from6 p.m. (ET) December 14, 2012, through January 2, 2013.This allows the
IRS to make yearly updates to reflect current year changes. In addition, the FIRE system may be down every Wednesday from 2:00
a.m. to 5:00 a.m. (ET) for programming updates. The FIRE system will not be available for submissions during these times.
.03A file may not exceed 2.5 million records. When sending files larger than 10,000 records electronically, data compression is
encouraged. WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept self-extracting zip files or
compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon
the type of connection to the internet and if data compression isused. The time required to transmit a file can be reduced up to 95%
by using compression. When having trouble transmitting files with a scripting process, please contact the IRS at 1–866–455–7438
for assistance.
.04Transmitters may create files using self assigned filename(s). Files submitted electronicallywill be assigned a new unique
filename by the FIRE system. The filename assigned by the FIRE system will consist of the submission type, the filer’s TCC and
a four-digit sequence number. The sequence number will be incremental for every file sent. For example, if this is the first original
file for the calendar year and the TCC is 44444, the IRS assignedfilename would be ORIG.44444.0001. Record the filename. This
information will be needed by the IRS to identify the file, if assistance is required.
.05If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable
replacement file. If an acceptable replacement file is not received within 60 days, the payer could be subject to late filing penalties.
This only applies to files originally submitted electronically.
.06The following definitions have been provided to help distinguish between a correction and a replacement:
•A correction is an information return submitted by the transmitter to correct an information return that was previously submitted
to and successfully processed by the IRS, but contained erroneous information.Note: Corrections should only be made to
records that have been submitted incorrectly, not the entire file.
•A replacement is an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE system
indicated the original/correction file wasbad. After the necessary changes have been made, the file must be transmitted through
the FIRE system.Note:Filers should never transmit anything to the IRS as a “Replacement” file unless the CHECK FILE
STATUS option on the FIRE system indicates a previous file is bad.
Sec. 4. PIN Requirements
.01The user will be prompted to create a PIN consisting of ten (10)numeric characters when establishing an initial User ID name
and password.
.02The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent electronically and is permission
to release the file. Authorized agents may enter their PIN; however, the payer is responsible for the accuracy of the returns. The
payer will be liable for penalties for failure to comply with filing requirements. If there is a problem with a PIN, filers should call
1–866–455–7438 for assistance.
.03If the file is good, it is released for mainline processingafter ten (10) calendar days from receipt. Contact the IRS at
1–866–455–7438 within the ten (10) day period if there is a reason the file should not be released for further processing. If the file is
bad, follow normal replacement procedures.
Sec. 5. Electronic Filing Specifications
.01The FIRE system is designed exclusively for the filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8596,
8935, 8955-SSA, and W–2G.
.02A transmitter must have a TCC (see Part A,Sec. 4) before a file can be transmitted.
.03After one or two business days, the results of the electronic transmission(s) will be sent to the email address that was provided on
the “Verify Your Filing Information” screen. If using email filtering software, configure software to accept email from f
ire@irs.gov
and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govor http://fire.test.irs.govto determine what
errors are in the file by clicking on “CHECK FILE STATUS”.
December 10, 20126902012–50 I.R.B.

Sec. 6. Connecting to the FIRE System
.01Have the TCC and TIN available before connecting.
.02Turn off pop-up blocking software before transmitting files.
.03Make sure the browser supports the security standards listed below.
.04Set the browser to receive “cookies.” Cookies are used to preserve the User ID status.
.05Point the browser to h
ttp://fire.irs.govto connect to the FIRE system.
.06FIRE Internet Security Technical Standards are:
HTTP 1.1 Specification (h
ttp://www.w3.org/Protocols/rfc2616/rfc2616.txt).
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS-197)
AES 128-bit (FIPS-197)
TDES 168-bit (FIPS-46-3)
.07 F
irsttimeconnectiontoTheFIRESystem(If there has been a previous logon, skip to “Subsequent Connections to
the FIRE system.”)
•Click“Create New Account”
•Fill out the registration form and click“Submit”
•CreateUser ID
•Create and verifypassword(The password is user created and must be eight alphanumeric characters,
containing at least one uppercase, one lowercase,one numeric and cannot contain the User ID. The FIRE
system requires passwords to be changed every 90 days or at the first logon attempt after 90 days. The
previous 24 passwords cannot be used.)
•Click“Create”
•If the message“Account Created,” is received,click“OK”
•Create and verify the ten-digit self-assigned PIN (Personal Identification Number)
•Click“Submit”
•If the message“Your PIN has been successfully created!” is received,click“OK”
•Read the bulletin(s) and/or“Click here to continue”
.08 S
ubsequentconnectionstotheFIRESystem
•Click“Log On”
•Enter theUser ID
•Enter thePassword(the password is case sensitive)
•Read the bulletin(s) and/or“Click here to continue”
.09 U
ploadingafiletotheFIRESystem
At the Menu Options:
•Click“Send Information Returns”
•Enter theTCC
•Enter theTIN
•Click“Submit”— The system will then display the company name, address, city, state, ZIP code,
telephone number, contact and email address. This information will be used to email the transmitter
regarding the transmission.
•Update as appropriate and/or Click“Accept”
2012–50 I.R.B.691December 10, 2012

Note:Be sure to provide an accurate email address for the correctperson to receive the email and to avoid having the email
returned to the IRS as undeliverable. If SPAM filtering software is being used, configure it to allow an email from f
ire@irs.gov
and irs.e-helpmail@irs.gov.
Click one of the following:
•Original File
•Replacement Fil
e
•Correction Fil
e
Enter the ten-d
igit PIN
Click“Submit”
Click“Browse”to locate the file and open it.
Click“Upload”
When the uploa
d is complete, the screen will display the total bytes received and the IRS assigned filename for the file. If
this informat
ion is not displayed on the screen, the IRS may not have received the file. To verify, go to the “CHECK FILE
STATUS” optio
n on the Main Menu. If the filename is displayed, the count is equal to “0,” and the results indicate “not yet
processed,” I
RS received the file. If the filename isnot displayed, send the file again.
If there are mo
re files to upload for that TCC:
•Click“File Another?”otherwise,
•Click“Main Menu”
It is the filer’s responsibility to check the acceptability of submitted files. If an email is not received within two business
days or an email is received and it indicates the file is bad, log back into the FIRE system and click on “Check File Status”
to view the results of the file(s).
.10 CheckingtheFILESTATUS
If the correct email address was provided on the “Verify Your Filing Information” screen when the file was sent, an email will be
sent regarding the FILE STATUS. If the results in the email indicate “Good, not Released” and the “Count of Payees” is correct,
the filer is finished with this file. If the email indicates any other results, follow the instructions below.
At the Main Menu:
•Click“Check File Status”
•Enter theTCC
•Enter theTIN
•Click“Search”
If the results on h
ttp://fire.irs.govindicate:
“Good, Not Released”— If the “Count of Payees” is correct, the filer is finished with this file. The file
will automatically be released after ten calendar days unless the filer contacts IRS within this timeframe.
“Good, Relea
sed”— The file has been released to our mainline processing.
“Bad”— The file has errors. Click on the filename to view the error message(s), fix the errors, and
resubmit the file timely as a “replacement”.
December 10, 20126922012–50 I.R.B.

“Not yet processed”— The file has been received, but results are not available. Please check back in a
few days.
When finished
•Click“Log Out”
•Click“Close Web Browser”
Sec. 7. Common P
roblems and Questions
The IRS encoura
ges filers to verify the format and content of each type ofrecord to ensure the accuracy of the data. This may
eliminate the n
eed for the IRS to request replacement files. This may be important for those payers who have either had their files
prepared by a se
rvice bureau or who have purchased software packages.
Filers who enga
ge a service bureau to transmit files on their behalfshould be careful not to report duplicate data, which may
generate pena
lty notices.
This section l
ists some of the problems most frequently encountered with electronic files submitted to the IRS. These problems
mayresultint
he IRS requesting replacement files.
1. Transmitter does not check the FIRE system to determine file acceptability.
The results of a file transfer are posted to the FIRE system withintwo business days. If the correct email address was provided on
the “Verify Your Filing Information” screen when the file was sent, an email will be sent regarding the FILE STATUS. If the
results in the email indicate “Good, Not Released” and the “Count of Payees” is correct, then the file is finished. If there are
any other results, follow the instructions in the “Check File Status” option. If the file contains errors, an online error listing is
available. Date received and the number of payee records is also displayed. If the fileis good, but the file should not be processed,
contact the IRS toll-free at 1–866–455–7438 within ten calendar days from the transmission of the file.
2. SPAM filte
rs are not set to receive email from f
ire@irs.govand irs.e-helpmail@irs.gov.
To receive ema
ils concerning files, processing results, reminders and notices, set the SPAM filter to receive email from
f
ire@irs.go
vand irs.e-helpmail@irs.gov.
3. Incorrect email address provided.
When the “Verify Your Filing Information” screen is displayed, make sure the correctemail address is listed. If not, update with
the correct email address.
4. A bad file is not replaced timely.
If a file is bad, correct the file and timely resubmit as a replacement.
5. Transmit
ter compresses several files into one.
Only compre
ss one file at a time. For example, if there are ten uncompressed files to send, compress each file separately and
send ten sep
arate compressed files.
6. Transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send a
replacement or correction file to replace the original/correction/replacement file.
Once a file has been transmitted, a replacement file cannot be sent unless CHECK FILE STATUS indicates the file is bad (1–2
business days after the file was transmitted). If the file should not be processed, contact the IRS toll-free at 1–866–455–7438 to
see if this is a possibility.
2012–50 I.R.B.693December 10, 2012

7. Transmitter sends an original file that is good, and then sends a correction file for the entire file even though there are
only a few changes.
The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.
8. File is formatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
9. Transmitter has one TCC, but is filing for multiple companies, which EIN should be used submitting the file?
When sending the file electronically, enterthe EIN of the company assigned to the TCC.
10. Transmitter sent the wrong file, what should be done?
Call the IRS as soon as possible at 1–866–455–7438. The file may be stopped before it has been processed. Do not send a
replacement for a file that is marked as a good file.
Part C. Record Format Specifications and Record Layouts
Sec. 1. File Layout Diagram
December 10, 20126942012–50 I.R.B.

Sec. 2. General
.01The specifications contained in this part of the revenue procedure defines the required format and contents of the records to be
included in the electronic files.
.02A provision is made in the “B” Records for entries which are optional. If the field is not used, enter blanks to maintain a fixed
record length of 750 positions. Each field descriptionexplains the intended use of specific field positions.
Sec. 3. Transmitter “T” Record — General Field Descriptions
.01The Transmitter “T” Record identifies the entity transmitting the electronic file and contains information which is critical if it
is necessary for the IRS to contact the transmitter.
.02The Transmitter “T” Record is the first record on each file and is followed by a Payer “A” Record. A file format diagram is
located at the beginning of Part C. A replacement file will be requested by the IRS if the “T” Record is not present.
.03For all fields marked“Required”, the transmitter must provide the information described under Description and Remarks.
For those fields not marked“Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the
indicated field positions and for the indicated length.
.04All records must be a fixed length of 750 positions.
.05All alpha characters entered in the “T”Record must be upper-case, except email addresses which may be case sensitive. Do
not use punctuation in the name and address fields.
Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required. Enter “T”.
2–5
Payment Year4
Required. Enter the 4-digit year in which the contract is signed.
6TypeofReturn1
Required. Enter “G”.
7–15
Transmitter’s TIN9
Required. Must be the valid nine-digit TINassigned by the IRS to the federal
executive agency. Do not enter hyphens or alpha characters. Entering all zeros,
ones, twos, etc., will have the effect of an incorrect TIN.
16–20Transmitter Control
Code
5Required.Enter the five-character alphanumeric Transmitter Control Code
(TCC) assigned by the IRS. A TCC must be obtained to file through the FIRE
system.
21–29Blank9Enter blanks.
30–69Transmitter Name40
Required.Enter the name of the transmitter in the manner in which it is used
in normal business. If someone other than the federal agency is transmitting
data, enter the name of the transmitter. The name of the transmitter must be
consistent through the entire file. Left-justify the information and fill unused
positions with blanks.
70–109Transmitter Name
(Continuation)
40Enter any additional information that may be part of the name. Left-justify the
information and fill unused positions with blanks.
Note:All the information “Required” in Field Positions 110 thru 280 must contain the address information where correspondence
relating to problems can be sent.
110–149Agency Name40
Required.Enter the name of the agency to be associated with the address where
correspondence should be sent.
150–189
Agency Name
(Continuation)
40Enter any additional information that may be part of the name of the company
where correspondence should be sent.
190–229Agency Mailing
Address
40
Required.Enter the mailing address where correspondence should be sent.
230–269Agency City40
Required.Enter the city, town, or post office where correspondence should
be sent.
2012–50 I.R.B.695December 10, 2012

Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
270–271Agency State2
Required.Enter the valid U.S. Postal Servicestate abbreviation for states.Refer
to Table 1, State and U. S. Territory Abbreviations, in Part A, Sec. 10.
272–280Agency ZIP Code9
Required.Enter the valid nine-digit zip code assigned by the U.S. Postal
Service. If only the first five digits are known, left-justify the information and
fill unused positions with blanks.
281–303Blank23Enter blanks.
304–343Contact Name40
Required.Enter the name of the person to be contacted if the IRS encounters
problems with the file or transmission.
344–358
Contact Telephone
Number & Extension
15Required.Enter the telephone number of the person to contact regarding
electronic files. Omit extension hyphens. If no extension is available, left-justify
the information and fill unused positions with blanks.
For example, the IRS Customer Service Section telephone number of
866–455–7438 with an extension of 52345 would be 866455743852345.
359–408
Contact Email
Address
50Required, if available.Enter the email address of the person to contact
regarding electronic files. Left-justifythe information and fill unused positions
with blanks. If no email address is available, enter blanks.
409–499Blank91Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it is
the first record on your file and you can have only one “T” Record in a file. Each
record, thereafter, must be incremental by one in ascending numerical sequence,
that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For
example, the “T” Record sequencenumber would appear as “00000001” in
the field, the first “A” Record would be “00000002”, the first “B” Record,
“00000003”, the second “B” Record, “00000004” and so on until you reach the
final record of the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Sec. 4 Transmitter “T” Record — Record Layout
Record
Type
Payment
Year
Type of
Return
Transmitter’s
TIN
Transmitter
Control
Code
Blank
1
2–5
6
7–15
16–2021–29
Transmitter
Name
Transmitter
Name
Continuation
Agency
Name
Agency
Name
Continuation
Agency
Mailing
Address
Agency City
30–6970–109110–149
150–189
190–229230–269
Agency
State
Agency ZIP
Code
BlankContact NameContact
Telephone
Number &
Extension
Contact Email
Address
270–271272–280281–303304–343
344–358359–408
December 10, 20126962012–50 I.R.B.

BlankRecord
Sequence
Number
BlankBlank or
CR/LF
409–499
500–507508–748749–750
Sec. 5. Payer “A” Record — General Field Descriptions
.01The Payer “A” Record identifies the agency that made the payments and p
rovides parameters for the succeeding Payee “B”
Records. The IRS’ computer programs rely on the absolute relationship
between the parameters and data fields in the “A” Record and
the data fields in the “B” Record to which they apply.
.02All records must be a fixed length of 750 positions.
.03An “A” Record may be blocked with “B” Records; however, the initial re
cord on a file must be a Transmitter “T” Record
followed by a Payer “A” Record. TheIRS will accept an “A” Record after a “
C” Record.
.04The number of “A” Records appearing on the file will depend on the numb
er of agencies being reported. A separate “A” Record
is required for each agency followed by the Payee “B” Records for the ag
ency. Each set of “B” Records is followed by a summary
“C” Record. If more than one agency is being reported on a file, an “A” Re
cord may follow a “C”Record(thatis,The“A”,“B”,and
“C” Records for one agency may be followed by “A”, “B”, and “C” Records f
or the next agency, etc.).
.05All alpha characters entered in the “A” Record must be uppercase.
.06Do not begin any record at the end of a block and continue the same rec
ord into the next block.
.07For all fields marked“Required”, the transmitter must provide th
e information described underDescription and Remarks.
For those fields not marked“Required”, a transmitter must allow for t
he field, but may be instructed to enter blanks or zeros in the
indicated file position(s) and for the indicated length.
Record Name: Payer “A” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required.Enter “A”.
2–5
Payment Year4
Required. Enter the 4-digit year in which the contract is signed.
6–11Blank6Enter blanks.
12–20Payer’s Taxpayer
Identification
Number (TIN)
9
Required.Must be the valid nine-digit Taxpayer Identification Number
assigned to the federal executive agency. Do not enter blanks, hyphens, or alpha
characters.All zeros, ones, twos, etc.,will have the effect of an incorrect TIN.
21–24Payer Name Control 4Generally, the Name Control is the first four characters of the payer’s name. The
word “the” should be disregarded when it is the first word of the name, unless
the name contains only two words. This field should be left blank if the name
control is not determinable.
25
Blank1Enter Blank.
26–27Type of Return2
Required. Enter “G”. Left-justify, blank fill.
28Amount Indicator1
Required.Enter “8”.
29–51
Blank23Enter blanks.
52
Foreign Address1Enter a “1” (one) if the address of the payer is in Indicator a foreign country;
otherwise, enter blank.
53–92
First Payer Name
Line
40
Required. Enter the name of the federal agency whose TIN appears in positions
12–20 of the “A” Record. The name of the agency must be entered in the manner
in which it is used in normal business. Any extraneous information must be
deleted. Left-justify the information,and fill unused positions with blanks.
93–132Second Payer Name
Line
40
Required. Enter the name and title of the person to whom requests for an offset
against any unpaid tax liability of the contractor can be sent. If necessary,
please abbreviate.
133Blank1Enter blank.
2012–50 I.R.B.697December 10, 2012

Record Name: Payer “A” Record
Field
PositionField TitleLength Description and Remarks
134–173Payer Shipping
Address
40
Required. Enter the address of the person to whom requests for an offset
against any unpaid tax liability of the contract can be sent. The street address
should include number, street, apartment or suite number (or P.O. box if mail is
not delivered to a street address). Left-justify the information and fill unused
positions with blanks.
For U.S. addresses, the payer city, state, and zip code must be reported as40, 2, and 9 position fields, respectively. Filers must
adhere to the correct format for thepayer city, state, and zip code.
For foreign addresses, filers may use the payer city, state, and zip code as a continuous 51 position field. Enter information in the
following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign
Address Indicator in position 52 must contain a “1” (one).
174–213Payer City40
Required. Enter the city of the person to whom requests for an offset against
any unpaid tax liability of the contractor canbe sent. Left-justify the information
and fill unused positions with blanks.
214–215
Payer State2
Required. Enter the valid U.S. Postal Service state abbreviations for states.
Refer to the chart of valid state and territory abbreviations in Part A, Sec. 10.
216–224Payer ZIP Code9
Required. Enter the valid nine-digit zip code assigned by the U.S. Postal
Service. If only the first five digits are known, left-justify information and fill
the unused positions with blanks.
225–239
Payer’s Number &
Extension
15
Enter the payer’s telephone number and Telephone extension.
240–499Blank260Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it is
the first record on your file and you can have only one “T” Record in a file. Each
record, thereafter, must be incremental by one in ascending numerical sequence,
that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For
example, the “T” Record sequencenumber would appear as “00000001” in
the field, the first “A” Record would be “00000002”, the first “B” Record,
“00000003”, the second “B” Record, “00000004” and so on until you reach the
final record of the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Sec. 6. Payer “A” Record — Record Layout
Record
Type
Payment
Year
BlankPayer’s
Taxpayer
Identification
Number (TIN)
Payer Name
Control
Blank
1
2–5
6–1112–2021–24
25
Type of
Return
Amount
Indicator
BlankForeign
Address
Indicator
First Payer
Name Line
Second Payer
Name Line
26–2728
29–515253–92
93–132
December 10, 20126982012–50 I.R.B.

BlankPayer
Shipping
Address
Payer CityPayer StatePayer ZIP
Code
Payer’s
Telephone
Number &
Extension
133134–173281–303
214–215
216–224
225–239
BlankRecord
Sequence
Number
BlankBlank or
CR/LF
240–499
500–507508–748749–750
Sec. 7. Payee “B” Record — General Field Descriptions
.01The Payee “B” Record contains payment information from the individual contracts. When filinginformation documents elec-
tronically, the format for the Payee “B” Records will remain constant.
.02All records must be a fixed length of 750 positions.
.03Follow the specifications below to complete the field in the payee records called “Name Control” in which the first four char-
acters of the payee’s last name are to be entered by the filer. If filersare unable to determine the first four characters of the last name,
the Name Control Field may be left blank. Compliance with the following will facilitate the computer programs in identifying the
correct name control:
(a)A name control for an individual is generally the first four characters of the last name on the information return.
(1)The name control consists of four alpha and/or numeric characters.
(2)The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot
be in the first position of the name control.
(3)The name control can have less, but no more than four characters. Blanks may be present only as the last three positions
of the name control.
(4)If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last
names.
(5)For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four
characters of the primary payee’s last name.
(b)A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes.
(1)The name control consists of four alpha and/or numeric characters.
(2)The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot
be in the first position of the name control.
(3)The name control can have less, but no more than four characters. Blanks may be present only as the last three positions
of the name control.
(4)The name control for a sole proprietor’s name is the first four significant characters of the last name.
(5)When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual’s
last name.
(6)When two last names are used but are not hyphenated, the name control is the first four characters of the second last
name.
(7)When an individual’s two last names are hyphenated, the name control is the first four characters of the first last name.
(8)For Spanish names, when an individual has two last names, the name control is the first four characters of the first last
name.
(9)The Spanish phrases “de”, “De” “del” and “de la” are part of the name control.
(10)For last names that have only two letters the last two spaces will be “blank”.
(11)Vietnamese names will often have a middle name of Van (male) or Thi (female).
(c)The name control for a corporation is the first four significant characters of the corporate name.
(1)Omit the word “The” when followed by more than one word.
(2)Include the word “The” in the name control when followed by only one word.
(3)Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC
(Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation).
(4)When the organization name contains the words “Fund” or “Foundation”, corporate name control rules apply.
(5)When an individual name and a corporate name appear, the name control is the first four characters of the corporation
name.
2012–50 I.R.B.699December 10, 2012

(d)The name control for a partnership will usually result in the following order of selection:
(1)For businesses “doing business as” (dba) or with a trade name, use the first four characters of the dba or trade name.
(2)If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual’s
name, such as in a law firm partnership).
(3)Online receipt of EINs generates separate rules for the name control of partnerships.
(4)Whether received online or via paper, if the first word is “The,”disregard it unless it is followed by only one other word.
(5)If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name
control for a partnership is developed using the first four characters of the primary name line.
(6)If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership results from the
trade or business name of the partnership. If there is no trade or business name, a name control results from the first
four letters of a partnership name, in the case of a list of partners followed by the word partnership or an abbreviation
thereof, or the last name of the first partner on the original F
ormSS–4, Application for Employer Identification Number.
(e)The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must
have the word “Estate” after the first four characters in the primary name line.
(f)The name control for trusts and fiduciaries results in the following:
(1)Name controls for individual trusts are created from the first four characters of the individual’s last name.
(2)For corporations set up as trusts, use the first four characters of the corporate name.
(3)There are separate rules for the name control of trusts, depending on whether the EIN is an online assignment.
(4)If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name
control is developed using the first four characters of the first name on the primary name line. (Note: The online EIN
application will begin assigning the first two digits of 46 and 47 in the future. Ignore leading phrases such as “Trust
for” or “Irrevocable Trust”.
(5)If the first two digits of the EIN are other than 20, 26, 27, or 45, (46 and 47, in the future) then the name control for a
trust or fiduciary account results from the name of the person in whose name the trust or fiduciary account is established.
(g)The only organization, which you will always abbreviate, is Parent Teachers Association (PTA). The name control will be
“PTA” plus the first letter of the name of the state in which the PTA is located.
(h)The name control for a local or post number is the first four characters of the national title.
(i)Use the name control of the national organization name if there is a Group Exemption Number (GEN).
(j)For churches and their subordinates (for example nursing homes, hospitals), the name control consists of the first four
characters of the legal name of the church or subordinate.
(k)If the organization’s name indicates a political organization, use the individual’s name as the name control.
(l)The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words “stock company” or “corporation.”
Therefore, if these words appear in a name line, these words would move to the end of the name where the word corporation”
would normally appear.
.04For all fields marked“Required,”the transmitter must provide the information described under Description and Remarks. For
those fields not marked“Required,”the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the
indicated field position(s)and for the indicated length.
.05All alpha characters entered in the “B” Record must be uppercase.
.06Decimal points (.) cannot be used to indicate dollars and cents.
.07The IRS strongly encourages filers to review data for accuracy before submission to facilitate the collection of delinquent
federal tax liabilities from contractors. Filers should be especially careful that names, TINs, and income amounts are correct.
Record Name: Payee “B” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required.Enter “B”.
2–5
Payment Year4
Required. Enter the 4-digit year in which the contract is signed.
December 10, 20127002012–50 I.R.B.

Record Name: Payee “B” Record
Field
PositionField TitleLength Description and Remarks
6Corrected Return
Indicator (See Note.)
1
Required for corrections only.Indicates a corrected return.
CodeDefinition
GIf this is a one-transaction correction or the first of a
two-transaction correction.
CIf this is the second transaction of a two transaction correction.
BlankIf this is not a return beingsubmitted to correct information
already processed by the IRS.
Note:C, G, and non-coded records must be reported using separatePayer “A” Records. Refer to Part A, Sec. 8, for specific
instructions on how to file corrected returns.
7–10Name Control4If determinable, enter Name Control in positions 12–20 of the “B” Record.
Last names of less than four characters should be left-justified, filling the
unused positions with blanks. Specialcharacters and embedded blanks should
be removed.
The following examples may be helpful to filers in developing the Name Control:
I
ndividuals
Ralph Teak
Dorothy Willow
Joe M
cCedar
Brandy C
edar-Hawthorn
Victoria W
indsor-Maple
Joseph A
sh&LindaBirch
Edward & Joan M
aple
S
oleProprietor
True Name: Arthur P. Aspen
Trade Name: Sunshine Restaurant
Name Control: Arthur P A
spen
Maiden Name: Jane Smith
Married Name: Jane Smith Jones
Name Control: Jane Smith J
ones
Name: Jane Smith-Jones
Name Control: Jane S
mith-Jones
Name: Juan Garza Morales
Name Control: Juan G
arzaMorales
Name: Maria Lopez Moreno
Name Control: Maria L
opezMoreno
Name: Elena de la Rosa
Name Control: Elena d
elaRosa
Name: Sunny Ming Lo
Name Control: Sunny Ming L
o(blank)(blank)
Name: Kim Van Nguyen
Name Control: Kim Van N
guyen
2012–50 I.R.B.701December 10, 2012

Record Name: Payee “B” Record
Field
PositionField TitleLength Description and Remarks
Corporations
Name: The Meadowlark Company
Name Control: M
eadowlark Company
Company Name: The Flamingo
Name Control: T
heFlamingo
Name: George Giraffe PSC
Name Control: G
eorge Giraffe PSC
K
athryn Canary Memorial Foundation
BarbaraJ.ZinniaZ
ZGrain
P
artnerships
Rosies Restaurant
B
urgundy, Olive & Cobalt, Ptrs
T
heHemlock
The H
emlock Grill
J
ohnWillow and James Oak Partnership (EIN assigned online)
A. S. Green, (The) O
akTree
K.L. B
lack & O.H. Brown
Bob Orange and Carol Black, et al. Ptrs. dba The M
erry Go Round
E
states,TrustsandFiduciaries
Name: Howard J. Smith Dec’d
Name Control: Howard J S
mith, Estate
Name: Howard J. Smith Dec’d
Name Control: H
oward J Smith, Estate (EIN assigned online)
Name: Michael T. Azalea Revocable Trust
Name Control: Michael T A
zalea Rvoc Tr
Name: Sunflower Company Employee Benefit Trust
Name Control: S
unflower Company Employee Benefit Trust
J
onathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online)
Jonathan P
eriwinkle Memory Church Irrevocable Trust
Trust for the benefit of B
obJones (EIN assigned online)
Trust for the benefit of Bob J
ones
Note: Employer Identification Numbers for that were assigned via completion of an Internet application begin with either 20,
26, 27 or 45.
O
therOrganizations
Name: Parent Teachers Assn Congress of Georgia
Name Control: P
TAG
Church of All
Committee to Elect Patrick Doe: Name control P
ATRICK DOE
Committee to Elect Pat Doe: Name control P
ATDOE
G
reen Door Kabushiki Kaisha
December 10, 20127022012–50 I.R.B.

Record Name: Payee “B” Record
Field
PositionField TitleLength Description and Remarks
11Type of TIN1This field is used to identify the Taxpayer Identification Number (TIN) in
positions 12-20 as either, an EmployerIdentification Number (EIN), a Social
Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
Enter the appropriate code from the following table:
CodeTypeofTINTypeofAccount
1EINA business, organizations, sole
proprietor, or other entity.
2SSNAn individual, including a sole
proprietor.
2ITINAn individual required to have a
taxpayer identification number, but who
is not eligible to obtain a SSN.
BlankN/AIf the type of TIN is not determinable,
enter a blank.
12–20Contractor’s
Taxpayer
Identification
Number (TIN)
9
Required. Enter the nine-digit Taxpayer Identification Number of the contractor
(SSN, ITIN, or EIN). If an identification number has been applied for but not
received, enter blanks. Do not enter hyphens or alpha characters. All zeros, ones,
twos, etc., will have the effect of an incorrect TIN. If the TIN is not available,
enter blanks.
21–29Common
Parent’s Taxpayer
Identification
Number (TIN)
9
Required. If applicable, enter the valid nine-digit number assigned to the
contractor’s common parent; otherwise, enter blanks. Do not enter hyphens or
alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect
TIN.
30–54
Blank
25
Enter blanks.
55–138
Zero84
Required. Enter zeros.
139–150
Total Amount
Obligated Under
Contract
12
Required.The amount reported in this field represents Total Amount Obligated
Under the Contract. The Under Contract amount must be entered in U.S. dollars
and cents. Dollar signs, commas, decimal points, or negative payments are not
acceptable. Amount obligated must be right-justified and unused positions must
be zero filled.
151–246
Zero96
Required.Enter zeros.
247Foreign Country
Indicator
1
If the address of the payee is in a foreign country,enter a “1” (one) in this
field; otherwise, enter a blank. When filers use this indicator, they may use a free
format for the payee city, state, and zip code. Address information must not
appear in the First or Second Payee Name Lines.
248–287First Payee Name
Line
40
Required. Enter the name of the contractor (preferably surname first) whose
Taxpayer Identification Number (TIN) was provided in positions 12–20 of the
“B” Record. Left-justify the information and fill unused positions with blanks.
If more space is required for the name, utilize the Second Payee Name Line
Field. If there are multiple payees, only the name of the payee whose TIN has
been provided should be entered in thisfield. The names of the other payees
may be entered in the Second Payee Name Line Field. If reporting information
for a sole proprietor, the individual’sname must always be present on the First
Payee Name Line. The use of the business name is optional in the Second Payee
Name Line Field.
2012–50 I.R.B.703December 10, 2012

Record Name: Payee “B” Record
Field
PositionField TitleLength Description and Remarks
288–327Second Payee Name
Line
40If there are multiple payees, (for example, partners or joint owners), use this field
for those names not associated with the TIN provided in positions 12–20 of the
“B” Record or if not enough space was provided in the First Payee Name Line,
continue the name in this field (See Notes). Do not enter address information. It
is important that filers provide as muchpayee information to the IRS as possible
to identify the payee associated with the TIN. Left-justify the information and fill
unused positions with blanks.
Note:End the First Payee Name Line with a full word. Do not split words. Begin the Second Payee Name Line with the
next sequential word.
Note:If applicable, enter the business name of the sole proprietor in this field.
328–367Blank40Enter blanks.
368–407Payee Mailing
Address
40
Required. Enter the mailing address of the contractor. The streetaddress should
include number, street, apartment or suite number (or P.O. box if mail is not
delivered to street address). Left-justify the information and fill unused positions
with blanks. This field must not contain any data other than the payee’s mailing
address.
For U.S. addresses, the payee city, state, and zip code must be reported as 40, 2, and 9 position fields, respectively. Filers must
adhere to the correct format for the payee city, state, and zip code.
For foreign addresses,filers may use the payee city, state, and zip code as a continuous 51 position field. Enter information in the
following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign
Country Indicator in position 247 must contain a “1” (one).
408–447Blank40Enter blanks.
448–487Payee City40
Required. Enter the city, town, or post office. Left-justify the information and
fill the unused positions with blanks. Enter APO or FPO if applicable. Do not
enter state and zip code information in this field.
488–489Payee State2
Required. Enter the valid U.S. Postal Service state abbreviations for states or the
appropriate postal identifier (AA, AE or AP) described in Part A, Sec. 10.
490–498Payee ZIP Code9
Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal
Service. If only the first five digits are known, left-justify the information and
fill the unused positions with blanks. Forforeign countries, alpha characters are
acceptable as long as the filer has entered a “1” (one) in the Foreign Country
Indicator, located in position 247 of the “B” Record.
499Blank1Enter a blank.
500–507
Record Sequence
Number
8
Required. Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it is
the first record on your file and you can have only one “T” Record in a file. Each
record, thereafter, must be incremental by one in ascending numerical sequence,
thatis,2,3,4,etc.Right-justifynumbers with leading zeros in the field. For
example, the “T” Record sequence number would appear as “00000001” in
the field, the first “A” Record would be “00000002”, the first “B” Record,
“00000003”, the second “B” Record, “00000004” and so on until you reach the
final record of the file, the “F” Record.
508–544
Blank37Enter blanks.
545
Filing Quarter1
Required.Enter the filing quarter; that is, 1, 2, 3 or 4. See the chart below
to determine the appropriate quarter.
December 10, 20127042012–50 I.R.B.

Record Name: Payee “B” Record
Field
PositionField TitleLength Description and Remarks
Quarter
1January, February, March
2April, May, June
3July, August, September
4October, November, December
546–553
Blank8Enter blanks.
554–568
Contract Number
15Required(if available). Enter the contract number assigned by the federal
executive agency. Left-justify the information and fill the unused positions
with blanks.
569
Blank1Enter a blank.
570–573
Contract4
Required(if available). Enter the number assigned to the contract or order to
designate a modification or termination. If this field is not used, enter blanks.
574
Blank1Enter a blank.
575–589
Contract Office
15Required(if available). Enter the number assigned by Order Number the
contracting office. Left-justify the information and fill the unused positions
with blanks.
590
Blank1Enter a blank.
591–594
Reporting Agency4
Required.Enter the four-digit agencyand sub-agency Code code.
595
Blank1Enter a blank.
596–600
Contract Office
5Required(if available). Enter the number assigned by the federal executive
agency that identifies the purchasing or contracting office.
601Blank1Enter a blank.
602–609Date of Contract8
Required.Enter the date of the action. Use Action YYYYMMDD (for example,
20110214).
610Blank1Enter a blank.
611–618Contract8
Required.Enter the expected date of completion of the contract such as the
contract delivery date under the contract schedule. Use YYYYMMDD. If the
completion date is not available, enter blanks.
619–658
Name of Common
Parent
40
Required(if applicable). If the contractor is a member of an affiliated group of
corporations that files its income tax returns on a consolidated basis, enter the
name of the common parent of the affiliated group. The name entered should
match the EIN in positions 21–29. If this field is not used, enter blanks.
659–748
Blank90Enter blanks.
749–750
Blank2Enter blanks or carriage return line feed (CR/LF) characters.
Sec. 8. Payee “B” Record — Record Layout
Record
Type
Payment
Year
Corrected
Return
Indicator
Name ControlType of TINContractor’s
Taxpayer
Identification
Number
1
2–5
67–101112–20
2012–50 I.R.B.705December 10, 2012

Common
Parent’s
Taxpayer
Identification
Number
BlankZeroTotal Amount
Obligated
Under
Contract
ZeroForeign
Country
Indicator
21–29
30–5455–138139–150151–246
247
First Payee
Name Line
Second
Payee Name
Line
BlankPayee Mailing
Address
BlankPayee City
248–287288–327328–367368–407408–447448–487
Payee StatePayee ZIP
Code
BlankRecord
Sequence
Number
BlankFiling
Quarter
488–489490–498499
500–507508–544545
BlankContract
Number
BlankContract
Modification
Number
BlankContract Office
Order Number
546–553554–568569570–573574575–589
BlankReporting
Agency
Code
BlankContract
Office Number
BlankDate of
Contract
Action
590591–594595596–600
601602–609
BlankContract
Completion
Date
Name of
Common
Parent
BlankBlank or
CR/LF
610611–618
619–658659–748749–750
Sec. 9. End of Payer “C” Record — General Field Descriptions
.01The End of Payer “C” Record is a fixed record length of 750 positions.
.02The control total field is 18 positions in length.
.03The End of Payer “C” Record is a summary record for a given payer.
.04The “C” Record will contain the total number of payees and total of the payment amounts of a given payer. The “C” Record
must be written after the last Payee “B” Record for a given payer. For each “A” Record and group of “B” Records on the file, there
must be a corresponding “C” Record.
.05Payers/Transmitters should verify theaccuracy of the totals since data with missing or incorrect “C” Records will require a
replacement.
Record Name: End of Payer “C” Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1
Required.Enter “C”.
December 10, 20127062012–50 I.R.B.

Record Name: End of Payer “C” Record
Field
PositionField TitleLengthDescription and Remarks
2–9Number of Payees8
Required.Enter the total number of “B” Records covered by the preceding “A”
Record. Right-justify theinformation and fill unused positions with zeros.
10–15
Blank6Enter blanks.
16–141Zero126Enter zeros.
142–159
Control Total18
Required.Enter the total amount paid to contractors for all contracts present in
the preceding Payee “B” Records. The Control Total must be entered in U.S.
dollars and cents. Dollar signs, commas, decimal points, or negative payments
are not acceptable. The total must be right-justified and unused positions must
be zero filled.
160–303Zero144Enter zeros.
304–499Blank196Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it is
the first record on your file and you can have only one “T” Record in a file. Each
record, thereafter, must be incremental by one in ascending numerical sequence,
that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For
example, the “T” Record sequence number would appear as “00000001” in
the field, the first “A” Record would be “00000002”, the first “B” Record,
“00000003”, the second “B” Record, “00000004” and so on until you reach the
final record of the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Sec. 10. End of Payer “C” Record — Record Layout
Record
Type
Number of PayeesBlankZeroControl TotalZero
12–9
10–15
16–141
142–159
160–303
BlankRecord Sequence
Number
BlankBlank or CR/LF
304–499
500–507508–748749–750
Sec. 11. End of Transmission “F” Record — General Field Descriptions
.01The End of Transmission “F” Record is a fixed record length of 750 positions.
.02The“F”Recordisasummaryofthenumber of payers in the entire file.
.03This record should be written after the last “C” Record of the entire file.
Record Name: End of Transmission “F” Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1
Required.Enter “F”.
2–9Number of “A”
Records
8Enter the total number of Payer “A” Records in the entire file (right-justify the
information and zero fill) or enter all zeros.
2012–50 I.R.B.707December 10, 2012

Record Name: End of Transmission “F” Record
Field
PositionField TitleLengthDescription and Remarks
10–30Zero21Enter zeros.
31–499Blank469Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it is
the first record on your file and you can have only one “T” Record in a file. Each
record, thereafter, must be incremental by one in ascending numerical sequence,
that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For
example, the “T” Record sequence number would appear as “00000001” in
the field, the first “A” Record would be “00000002”, the first “B” Record,
“00000003”, the second “B” Record, “00000004” and so on until you reach the
final record of the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Sec. 12. End of Transmission “F” Record — Record Layout
Record
Type
Number of “A”
Records
ZeroBlankRecord
Sequence
Number
BlankBlank or
CR/LF
12–910–3031–499
500–507508–748749–750
Rev. Proc. 2012–50
SE
CTION 1. PURPOSE
This revenue procedure modifies Rev.
Proc. 2007–44, 2007–2 C.B. 54, to pro-
vide that the sponsor of an individually
designed governmental plan within the
meaning of § 414(d) (“governmental
plan”) may elect Cycle E (instead of Cy-
cle C) as the second remedial amendment
cycle for the plan by filing a determination
letter application for the plan during the
one-year submission period for the second
Cycle E (February 1, 2015 through Jan-
uary 31, 2016) instead of the second Cycle
C (February 1, 2013 through January 31,
2014). This modification applies only to
the second remedial amendment cycle.
SECTION 2. BACKGROUND
.01 Section 401(b) provides a reme-
dial amendment period during which a
plan may be amended retroactively to
comply with the qualification require-
ments of § 401(a). Section 1.401(b)–1
of the Income Tax Regulations describes
the disqualifying provisions that may be
amended retroactively and the remedial
amendment period during which retroac-
tive amendments may be adopted. The
regulations also grant the Commissioner
the discretion to designate certain plan
provisions as disqualifying provisions.
.02 Section 1.401(b)–1(f) provides that
the Commissioner may extend the reme-
dial amendment period at the Commis-
sioner’s discretion.
.03 Rev. Proc. 2007–44 provides a sys-
tem of staggered, cyclical remedial amend-
ment periods under § 401(b). Under this
system, every individually designed plan
has a five-year remedial amendment pe-
riod or cycle, and every pre-approved plan
(that is, a master and prototype or vol-
ume submitter plan) has a six-year reme-
dial amendment period or cycle. In gen-
eral, Rev. Proc. 2007–44 extends the re-
medial amendment period for any disqual-
ifying provision to the end of a plan’s re-
medial amendment cycle that includes the
date on which the remedial amendment pe-
riod with respect to the provision would
otherwise end under § 1.401(b)–1.
.04 The five-year remedial amendment
cycle applicable to an individually de-
signed plan is generally based on the spon-
soring employer’s taxpayer identification
number. However, theapplicable cycle
for all individually designed governmental
plans under Rev. Proc. 2007–44 is Cy-
cle C. The six-year remedial amendment
cycle for pre-approved plans, including
governmental plans that are pre-approved,
is contained in section 18 of Rev. Proc.
2007–44.
.05 Rev. Proc. 2009–36, 2009–35
I.R.B. 304, modified Rev. Proc. 2007–44
to provide that the sponsor of an individ-
ually designed governmental plan could
elect Cycle E (instead of Cycle C) as the
initial remedial amendment cycle for the
plan by submitting a determination letter
application for the plan during the initial
Cycle E submission period (instead of the
initial Cycle C submission period).
.06 Pursuant to Rev. Proc. 2007–44,
the second Cycle C submission period
begins February 1, 2013, and ends Jan-
uary 31, 2014. The second Cycle E sub-
mission period begins February 1, 2015,
and ends January 31, 2016.
December 10, 20127082012–50 I.R.B.

SECTION 3. OPTION TO ELECT
CYCLE E AS INDIVIDUALLY
DESIGNED GOVERMENTAL PLAN’S
SECOND REMEDIAL AMENDMENT
CYCLE
.01 The Service recognizes that spon-
sors of governmental plans face unique
issues in the process of securing approval
for amendments from the governing body
with authority to consider plan amend-
ments during legislative sessions. In order
to have greater flexibility to deal with
these issues, the sponsor of an individually
designed governmental plan may elect
Cycle E (instead of Cycle C) as the plan’s
second remedial amendment cycle. The
election is made by filing a determination
letter application for the plan during the
one-year submission period for the second
Cycle E (February 1, 2015 through Jan-
uary 31, 2016). No election form or notice
to the Service is required.
.02 If the sponsor of an individually
designed governmental plan elects to file
a determination letter application for the
plan during the Cycle E submission pe-
riod, all requirementsfor an individually
designed plan submitted for a determina-
tion letter during the Cycle E submission
period are applicable to the sponsor’s plan,
including the requirement to amend the
plan for all applicable items on the Cycle
E Cumulative List and the requirement to
timely adopt any interim amendments that
are required for a governmental plan dur-
ing Cycle C and Cycle D.
.03 A sponsor’s election of Cycle E, in-
stead of Cycle C, as the second remedial
amendment cycle for an individually de-
signed governmental plan applies only to
that plan and only to that cycle. For any
subsequent remedial amendment cycle, the
plan’s cycle will revert to Cycle C. There-
fore, if a sponsor of a governmental plan
files a determination letter application for
the plan during the second Cycle E submis-
sion period ending on January 31, 2016,
the determination letter that is issued will
expire at the end of the third Cycle C sub-
mission period (January 31, 2019).
.04. A determination letter issued to a
sponsor of an individually designed gov-
ernmental plan for the initial remedial
amendment cycle ordinarily expires at the
end of the second Cycle C (January 31,
2014), regardless of whether the sponsor
elected Cycle E as the plan’s initial cycle
in accordance with Rev. Proc. 2009–36.
This expiration date is hereby extended to
the end of the second Cycle E (January 31,
2016) if the sponsor elects Cycle E as the
plan’s second remedial amendment cycle
in accordance with this revenue procedure.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2007–44 is modified.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective on
February 1, 2013.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Angelique Carrington of
the Employee Plans, Tax Exempt and
Government Entities Division. For fur-
ther information regarding this revenue
procedure, please contact the Employee
Plans taxpayer assistance answering ser-
vice at 1–877–829–5500 (a toll-free
number) or e-mail Ms. Carrington at
RetirementPlanQuestions@irs.gov.
2012–50 I.R.B.709December 10, 2012

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
December 10, 2012i2012–50 I.R.B.

Numerical Finding List
1
Bulletins 2012–27 through 2012–50
Announcements:
2012-26, 2012-27 I.R.B.8
2012-27, 2012-27 I.R.B.10
2012-28, 2012-27 I.R.B.10
2012-29, 2012-42 I.R.B.500
2012-30, 2012-34 I.R.B.314
2012-31, 2012-34 I.R.B.315
2012-32, 2012-35 I.R.B.325
2012-33, 2012-35 I.R.B.325
2012-34, 2012-36 I.R.B.334
2012-35, 2012-38 I.R.B.356
2012-36, 2012-46 I.R.B.547
2012-37, 2012-45 I.R.B.543
2012-38, 2012-43 I.R.B.527
2012-39, 2012-48 I.R.B.635
2012-40, 2012-47 I.R.B.556
2012-41, 2012-44 I.R.B.532
2012-42, 2012-47 I.R.B.561
2012-44, 2012-49 I.R.B.663
2012-47, 2012-49 I.R.B.664
Notices:
2012-2, 2012-45 I.R.B.538
2012-39, 2012-31 I.R.B.95
2012-44, 2012-28 I.R.B.45
2012-45, 2012-29 I.R.B.59
2012-46, 2012-30 I.R.B.86
2012-47, 2012-31 I.R.B.98
2012-48, 2012-31 I.R.B.102
2012-49, 2012-31 I.R.B.119
2012-50, 2012-31 I.R.B.121
2012-51, 2012-33 I.R.B.150
2012-52, 2012-35 I.R.B.317
2012-53, 2012-35 I.R.B.317
2012-55, 2012-36 I.R.B.332
2012-56, 2012-39 I.R.B.370
2012-57, 2012-40 I.R.B.424
2012-58, 2012-41 I.R.B.436
2012-59, 2012-41 I.R.B.443
2012-60, 2012-41 I.R.B.445
2012-61, 2012-42 I.R.B.479
2012-62, 2012-42 I.R.B.489
2012-63, 2012-42 I.R.B.496
2012-64, 2012-44 I.R.B.528
2012-66, 2012-49 I.R.B.639
2012-67, 2012-50 I.R.B.671
2012-68, 2012-48 I.R.B.574
2012-71, 2012-50 I.R.B.672
2012-72, 2012-50 I.R.B.673
Proposed Regulations:
REG-126770-06, 2012-38 I.R.B.347
Proposed Regulations— Continued:
REG-138367-06, 2012-40 I.R.B.426
REG-101812-07, 2012-34 I.R.B.311
REG-134042-07, 2012-27 I.R.B.5
REG-140668-07, 2012-43 I.R.B.501
REG-153627-08, 2012-29 I.R.B.60
REG-136491-09, 2012-35 I.R.B.321
REG-138489-09, 2012-38 I.R.B.355
REG-125570-11, 2012-30 I.R.B.93
REG-130266-11, 2012-32 I.R.B.126
REG-134935-11, 2012-29 I.R.B.64
REG-141832-11, 2012-28 I.R.B.54
REG-107889-12, 2012-28 I.R.B.53
REG-113738-12, 2012-29 I.R.B.66
REG-134974-12, 2012-47 I.R.B.553
Revenue Procedures:
2012-28, 2012-27 I.R.B.4
2012-29, 2012-28 I.R.B.49
2012-30, 2012-33 I.R.B.165
2012-31, 2012-33 I.R.B.256
2012-32, 2012-34 I.R.B.267
2012-33, 2012-34 I.R.B.272
2012-34, 2012-34 I.R.B.280
2012-35, 2012-37 I.R.B.341
2012-36, 2012-39 I.R.B.374
2012-37, 2012-41 I.R.B.449
2012-38, 2012-48 I.R.B.575
2012-39, 2012-41 I.R.B.470
2012-40, 2012-40 I.R.B.424
2012-41, 2012-45 I.R.B.539
2012-42, 2012-46 I.R.B.545
2012-43, 2012-49 I.R.B.643
2012-44, 2012-49 I.R.B.645
2012-45, 2012-49 I.R.B.656
2012-46, 2012-50 I.R.B.673
2012-49, 2012-50 I.R.B.681
2012-50, 2012-50 I.R.B.708
Revenue Rulings:
2012-19, 2012-28 I.R.B.16
2012-20, 2012-27 I.R.B.1
2012-21, 2012-32 I.R.B.123
2012-22, 2012-48 I.R.B.565
2012-23, 2012-39 I.R.B.359
2012-24, 2012-36 I.R.B.329
2012-25, 2012-37 I.R.B.337
2012-26, 2012-39 I.R.B.358
2012-27, 2012-41 I.R.B.435
2012-28, 2012-42 I.R.B.476
2012-29, 2012-42 I.R.B.475
2012-30, 2012-45 I.R.B.534
2012-31, 2012-49 I.R.B.636
Treasury Decisions:
9591, 2012-28 I.R.B.32
Treasury Decisions— Continued:
9592, 2012-28 I.R.B.41
9593, 2012-28 I.R.B.17
9594, 2012-29 I.R.B.57
9595, 2012-30 I.R.B.71
9596, 2012-30 I.R.B.84
9597, 2012-34 I.R.B.258
9598, 2012-38 I.R.B.343
9599, 2012-40 I.R.B.417
9600, 2012-47 I.R.B.548
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin
2012–26, dated June 25, 2012.
2012–50 I.R.B.iiDecember 10, 2012

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2012–27 through 2012–50
Announcements:
83-196
Superseded by
Rev. Proc. 2012-31, 2012-33 I.R.B.256
85-141
Superseded by
Rev. Proc. 2012-31, 2012-33 I.R.B.256
2008-105
Modified and superseded by
Ann. 2012-34, 2012-36 I.R.B.334
2012-29
Corrected by
Ann. 2012-41, 2012-44 I.R.B.532
2012-38
Corrected by
Ann. 2012-41, 2012-44 I.R.B.532
Notices:
2009-24
Amplified by
Notice 2012-51, 2012-33 I.R.B.150
2011-81
Superseded by
Notice 2012-63, 2012-42 I.R.B.496
2012-1
Superseded by
Notice 2012-72, 2012-50 I.R.B.673
2012-51
Amplified by
Notice 2012-51, 2012-33 I.R.B.150
Proposed Regulations:
REG-100276-97
Withdrawn by
Ann. 2012-27, 2012-27 I.R.B.10
REG-136491-09
Hearing cancelled by
Ann. 2012-39, 2012-48 I.R.B.635
REG-130266-11
Hearing scheduled by
Ann. 2012-29, 2012-42 I.R.B.500
Ann. 2012-38, 2012-43 I.R.B.527
Hearing rescheduled by
Ann. 2012-41, 2012-44 I.R.B.532
Revenue Procedures:
94-22
Modified and superseded by
Rev. Proc. 2012-35, 2012-37 I.R.B.341
Revenue Procedures— Continued:
95-15
Superseded by
Rev. Proc. 2012-31, 2012-33 I.R.B.256
97-27
Modified by
Rev. Proc. 2012-39, 2012-41 I.R.B.470
98-32
Modified and superseded by
Rev. Proc. 2012-33, 2012-34 I.R.B.272
2007-38
Modified and superseded by
Rev. Proc. 2012-32, 2012-34 I.R.B.267
2007-44
Modified by
Rev. Proc. 2012-50, 2012-50 I.R.B.708
2010-38
Superseded by
Rev. Proc. 2012-49, 2012-50 I.R.B.681
2011-14
Clarified and modified by
Rev. Proc. 2012-39, 2012-41 I.R.B.470
2011-39
Superseded by
Rev. Proc. 2012-46, 2012-50 I.R.B.673
2011-40
Superseded by
Rev. Proc. 2012-30, 2012-33 I.R.B.165
2011-50
Superseded by
Rev. Proc. 2012-36, 2012-39 I.R.B.374
2011-60
Superseded by
Rev. Proc. 2012-38, 2012-48 I.R.B.575
2012-30
Corrected and clarified by
Ann. 2012-36, 2012-46 I.R.B.547
Treasury Decisions:
9752
Corrected by
Ann. 2012-35, 2012-38 I.R.B.356
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin 2012–26, dated June 25, 2012.
December 10, 2012iii2012–50 I.R.B.

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