Internal Revenue Bulletin 2011-44 (PDF rendition): IRS Notices

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Bulletin No. 201
1-44
October 31, 2011
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
SPECIAL ANNOUNCEMENT
Announcement 2011–69, page 691.
This Twenty-Fourth Institution on Current Issues in International
Taxation, jointly sponsored by the Internal Revenue Service and
the George Washington University Law School, will be held
on December 15 and 16, 2011, at the J.W. Marriott Hotel in
Washington, D.C.
EMPLOYEE PLANS
Notice 2011–85, page 605.
This notice announces that the Treasury Department and
the Service intend to amend the final regulations under sec-
tion 411(b)(5) of the Code, which sets forth special rules
for statutory hybrid plans (as defined in regulations section
1.411(a)(13)–1(d)), to postpone the effective/applicability
date of those provisions of section 1.411(b)(5)–1(d) that apply
to plan years beginning on orafter January 1, 2012. Section
1.411(b)(5)–1(d) sets forth rules under section 411(b)(5)(B)(i)
relating to interest crediting rates under a cash balance or
other statutory hybrid plan. Notices 2010–77 and 2010–90
modified.
Rev. Proc. 2011–49, page 608.
This procedure sets forth the procedures of the Service for
issuing opinion and advisory letters regarding the acceptabil-
ity under sections 401 and 403(a) of the Code of the form of
pre-approved plans (that is, master and prototype (M&P) and
volume submitter (VS) plans). The second six-year remedial
amendment cycle for pre-approved defined contribution plans
began on February 1, 2011 and ends on January 31, 2017.
The Service is accepting opinion and advisory letter applica-
tions for pre-approved defined contribution plans for the sec-
ond six-year remedial amendment cycle. Rev. Proc. 2005–16
modified and superseded. Rev. Procs. 2011–6 and 2011–8
modified.
ADMINISTRATIVE
Rev. Proc. 2011–50, page 628.
This procedure provides specifications for filing Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding,
Electronically. This procedure will be reproduced as the cur-
rent revision of Publication 1187. Rev. Proc. 2010–33 super-
seded.
Rev. Proc. 2011–51, page 669.
This procedure contains revisions to Publication 1239,Speci-
fications for Filing Form 8027, Employer’s Annual Information
Return of Tip Income and Allocated Tips,Electronically.Rev.
Proc. 2010–37 superseded.
Actions Relating to Court Decisions is on the page following the Introduction.
Ann
ouncement of Declaratory Judgment Proceedings Under Section 7428 begins on page 691.
Finding Lists begin on page ii.
Index for July through October begins on page iv.

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.
October 31, 20112011–44 I.R.B.

Actions Relati
ng to Decisions of the Tax Court
It is the policy
of the Internal Rev-
enue Service t
o announce at an early date
whether it wil
l follow the holdings in cer-
tain cases. An
Action on Decision is the
document maki
ng such an announcement.
An Action on De
cision will be issued at
the discreti
on of the Service only on unap-
pealed issue
s decided adverse to the gov-
ernment. Gen
erally, an Action on Decision
is issued whe
re its guidance would be help-
ful to Servi
ce personnel working with the
same or simi
lar issues. Unlike a Treasury
Regulation
or a Revenue Ruling, an Action
on Decision
is not an affirmative statement
of Service
position. It is not intended to
serve as pu
blic guidance and may not be
cited as pr
ecedent.
Actions on
Decisions shall be relied
upon withi
n the Service only as conclu-
sions appl
ying the law to the facts in the
particul
ar case at the time the Action on
Decision
was issued. Caution should be
exercise
d in extending the recommenda-
tion of th
e Action on Decision to similar
cases whe
re the facts are different. More-
over, th
e recommendation in the Action on
Decisio
n may be superseded by new legis-
lation,
regulations, rulings, cases, or Ac-
tions on
Decisions.
Prior to 1991, t
he Service published
acquiescence
or nonacquiescence only in
certain regul
ar Tax Court opinions. The
Service has ex
panded its acquiescence
program to inc
lude other civil tax cases
where guidanc
e is determined to be help-
ful. Accordi
ngly, the Service now may
acquiesce or
nonacquiesce in the holdings
of memorandu
m Tax Court opinions, as
well as those
of the United States District
Courts, Cla
ims Court, and Circuit Courts
of Appeal. R
egardless of the court decid-
ing the case
, the recommendation of any
ActiononDe
cision will be published in
the Intern
al Revenue Bulletin.
The recomme
ndation in every Action
on Decisio
n will be summarized as ac-
quiescenc
e, acquiescence in result only,
or nonacqu
iescence. Both “acquiescence”
and “acqui
escence in result only” mean
that the S
ervice accepts the holding of
the court
in a case and that the Service
will foll
ow it in disposing of cases with
thesamec
ontrolling facts. However, “ac-
quiescen
ce” indicates neither approval
nor disa
pproval of the reasons assigned
by the co
urt for its conclusions; whereas,
“acquie
scence in result only” indicates
disagre
ement or concern with some or all
of those reason
s. “Nonacquiescence” sig-
nifies that, a
lthough no further review was
sought, the Se
rvice does not agree with
the holding of
the court and, generally,
will not follo
w the decision in disposing
of cases invol
ving other taxpayers. In
reference to
an opinion of a circuit court
of appeals, a
“nonacquiescence” indicates
that the Serv
ice will not follow the hold-
ingonanatio
nwide basis. However, the
Service wil
l recognize the precedential
impact of th
e opinion on cases arising
within the v
enue of the deciding circuit.
The Actions
on Decisions published in
the weekly I
nternal Revenue Bulletin are
consolidat
ed semiannually and appear in
the first B
ulletin for July and the Cumula-
tive Bulle
tin for the first half of the year. A
semiannua
l consolidation also appears in
the first B
ulletin for the following January
andinthe
Cumulative Bulletin for the last
half of th
e year.
The Commi
ssioner does NOT ACQUI-
ESCE in th
e following decision:
Keller v
. Commissioner,
1
556 F.3d
1056 (9th Cir. 2009),
rev’gT.
C. Memo 2006–131
1
Nonacquiescence relating to the court of appeals’ decision that when a deduction is disallowed in total, an associated penalty for overvaluing an asset is precluded.
2011–44 I.R.B.October 31, 2011

October 31, 20112011–44 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Postponement of
Effective/Applicability Date
of § 1.411(b)(5)–1(d)(1)(iii),
(d)(1)(vi), and (d)(6)(i) of
the Income Tax Regulations
Relating to Interest Crediting
Rates in Hybrid Pension
Plans; Extension of Plan
Amendment Deadline
for § 411(a)(13) (other
than § 411(a)(13)(A)) and
§ 411(b)(5); Special Timing
Rule for Providing Section
204(h) Notice of Certain
Amendments Changing the
Interest Crediting Rate in
Hybrid Pension Plans
Notice 2011–85
I. Purpose
This notice announces that the Trea-
sury Department and the Internal Revenue
Service intend to amend the final regu-
lations under § 411(b)(5) of the Internal
Revenue Code (Code), which sets forth
special rules for statutory hybrid plans (as
defined in § 1.411(a)(13)–1(d) of the In-
come Tax Regulations), to postpone the
effective/applicability date of those provi-
sions of § 1.411(b)(5)–1(d) that apply to
plan years beginning on or after January 1,
2012. Section 1.411(b)(5)–1(d) sets forth
rules under § 411(b)(5)(B)(i) relating to in-
terest crediting rates under a cash balance
or other statutory hybrid plan.
This notice also extends the deadline
for adopting an interim or discretionary
plan amendment under § 411(a)(13) (other
than § 411(a)(13)(A)) and § 411(b)(5).
In addition, this notice provides that the
previously announced limited relief from
the requirements of § 411(d)(6) for cer-
tain amendments made to comply with
§ 411(b)(5) is expected to apply to amend-
ments made before the postponed effective
date. The Service’s review of an applica-
tion for a determination letter submitted to
the Service between February 1, 2011, and
January 31, 2012, will not consider the
final regulations under § 411(a)(13) (other
than with respect to § 411(a)(13)(A))
and § 411(b)(5) unless the plan has been
amended to satisfy those regulations.
Finally, in Announcement 2009–82,
2009–48 I.R.B. 720, the Treasury De-
partment and the Service announced their
intent to provide a special timing rule for
providing section 204(h) notice (as defined
in § 54.4980F–1, A–4(a) of the Excise Tax
Regulations) for certain amendments to
change the interest crediting rate under a
statutory hybrid plan. The special timing
rule only applies to amendments that were
adopted after November 10, 2009, and on
or before the last day of the first plan year
that begins on or after January 1, 2009.
This notice formally provides the special
timing rule described in Announcement
2009–82.
II. Background
A. Sections 411(b)(5)(B)(i) and 411(d)(6)
Section 411(b)(5)(B)(i) provides that a
statutory hybrid plan is treated as failing to
satisfy the requirements of § 411(b)(1)(H),
relating to continued accrual beyond nor-
mal retirement age, if the terms of the plan
provide any interest credit (or an equiva-
lent amount) for any plan year at a rate that
is in excess of a market rate of return. Sec-
tion 411(b)(5)(B)(i), which was added by
section 701(b)(1) of the Pension Protection
Act of 2006 (PPA ’06), Pub. L. 109–280,
is generally effective for plan years begin-
ning after December 31, 2007.
Section 411(d)(6) provides generally
that a plan does not satisfy § 401(a) if an
amendment to the plan decreases a partic-
ipant’s accrued benefit. For this purpose,
a plan amendment that has the effect of
eliminating or reducing an early retire-
ment benefit or a retirement-type subsidy
or eliminating an optional form of bene-
fit with respect to benefits attributable to
service before the amendment is treated as
reducing accrued benefits.
Section 1.411(d)–4, A–2(b)(2)(i), of the
Income Tax Regulations provides that a
plan may be amended to eliminate or re-
duce a section 411(d)(6) protected bene-
fit, within the meaning of § 1.411(d)–4,
A–1, if the following three requirements
are met: the amendment constitutes timely
compliance with a change in law affecting
plan qualification; there is an exercise of
§ 7805(b) relief by the Commissioner; and
the elimination or reduction of the section
411(d)(6) protected benefit is made only
to the extent necessary to enable the plan
to continue to satisfy the requirements for
qualified plans.
Final and proposed regulations (2010
final and proposed hybrid plan regula-
tions) under § 411(a)(13) and § 411(b)(5)
were published in theFederal Regis-
teron October 19, 2010 (75 F.R. 64123
and 75 F.R. 64197). The 2010 final and
proposed hybrid plan regulations provide
guidance as to the market rate of return
requirement under § 411(b)(5)(B)(i).
Furthermore, section IV.C of the preamble
to the 2010 proposed hybrid plan
regulations provides that, after the 2010
proposed hybrid plan regulations are
issued as final regulations, it is expected
that the relief from the requirements of
§ 411(d)(6) will be granted pursuant to
§ 1.411(d)–4, A–2(b)(2)(i), for a plan
amendment that eliminates or reduces
a section 411(d)(6) protected benefit,
provided that the amendment is adopted
before those final regulations apply to
the plan, and the elimination or reduction
is made only to the extent necessary to
enable the plan to meet the requirements
of § 411(b)(5).
The 2010 final hybrid plan regulations
generallyapplytoplanyearsbeginning
on or after January 1, 2011. However,
§ 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and
(d)(6)(i) of those regulations apply to
plan years beginning on or after Jan-
uary 1, 2012, which is also when the
2010 proposed hybrid plan regulations
are proposed to be effective. Section
1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and
(d)(6)(i) provide that the regulations set
forth the exclusive list of interest crediting
rates and combinations of rates that satisfy
the requirements of § 411(b)(5)(B)(i). The
2010 proposed hybrid plan regulations
would amend § 1.411(b)(5)–1(d), in part
by describing additional interest credit-
ing rates that satisfy the requirements of
§ 411(b)(5)(B)(i).
B. Section 1107 of PPA ’06
Section1107ofPPA’06providesthat
a plan amendment made pursuant to PPA
’06 or regulations thereunder does not
2011–44 I.R.B.605October 31, 2011

have to be adopted until a specified date
(the “section 1107 date”) that is the last
day of the first plan year that begins on or
after January 1, 2009 (or January 1, 2011,
in the case of a governmental plan as de-
finedin§414(d)),providedthatcertain
conditions are satisfied. Section 1107 of
PPA ’06 also provides that, except as pro-
vided by the Secretary, a plan will not fail
to satisfy the anti-cutback requirements
of § 411(d)(6) as a result of amendments
made pursuant to PPA ’06 or regulations
thereunder that are adopted by the plan’s
section 1107 date, provided that the same
conditions are satisfied. Generally, the
conditions under section 1107 are satisfied
if:
(1) the plan amendment is pursuant to a
provision of PPA ’06 or regulations there-
under;
(2) the plan amendment is adopted no
later than the plan’s section 1107 date; and
(3) the plan is operated as if the plan
amendment were in effect during the pe-
riod beginning on the effective date of the
amendment and ending on the plan’s sec-
tion 1107 date or, if earlier, the date the
amendment is adopted.
A plan is not treated as failing to be op-
erated in accordance with its terms during
the period described in (3), provided that
the conditions in (1) through (3) are met.
C. Section 401(b)
Section 401(b) provides a period dur-
ing which a plan may be amended retroac-
tively to comply with the Code’s qualifi-
cation requirements.Section 1.401(b)–1
and Rev. Proc. 2007–44, 2007–2 C.B. 54,
describe disqualifying provisions that may
be amended retroactively and the remedial
amendment period during which retroac-
tive amendments may be adopted. Section
1.401(b)–1(f) gives the Commissioner the
discretion to extend the remedial amend-
ment period. Section 401(b) does not re-
lieve a plan from the requirement to satisfy
§ 411(d)(6) with respect to an amendment.
Section 5.05 of Rev. Proc. 2007–44
provides that, when there are statutory or
regulatory changes to the plan qualifica-
tion requirements that will impact provi-
sions of the written plan document, the
adoption of an interim amendment will
generally be required by the later of the end
of the plan year in which the change is first
effective or the due date of the employer’s
tax return for the tax year that includes the
date the change is first effective. Section
5.07(2) of Rev. Proc. 2007–44 provides
an exception from the general deadline for
adopting interim amendments. This sec-
tion provides that the deadline for adopting
an interim amendment pursuant to a pro-
vision of PPA ’06 or regulations thereun-
der is the plan’s section 1107 date. This
is also the deadline for adopting a discre-
tionary amendment (within the meaning of
section 5.05(2) of Rev. Proc. 2007–44)
pursuant to a provision of PPA ’06 or reg-
ulations thereunder.
Notice 2009–97, 2009–52 I.R.B. 972,
extends the deadline for adopting an in-
terim or discretionary plan amendment un-
der certain sections of the Code that were
added or amended by PPA ’06, including
§ 411(a)(13) (other than § 411(a)(13)(A))
and § 411(b)(5) to the last day of the first
plan year that begins on or after January 1,
2010.
Notice 2010–77, 2010–51 I.R.B. 851,
further extends the deadline for adopting
an interim or discretionary plan amend-
ment under § 411(a)(13) (other than
§ 411(a)(13)(A)) and § 411(b)(5) to the last
day of the first plan year that begins on or
after January 1, 2011. Notice 2010–77 also
provides that, when the 2010 proposed
hybrid plan regulations are finalized, it is
expected that relief from the requirements
of § 411(d)(6) will be granted for a plan
amendment that eliminates or reduces a
section 411(d)(6) protected benefit, pro-
vided that the amendment is adopted by
the last day of the first plan year that be-
gins on or after January 1, 2011, and the
elimination or reduction is made only to
the extent necessary to enable the plan to
meet the requirements of § 411(b)(5).
Notice 2010–90, 2010–52 I.R.B. 909,
which contains the 2010 Cumulative List
of Changes in Plan Qualification Require-
ments (2010 Cumulative List) described in
section 4 of Rev. Proc. 2007–44, provides
that the Service will consider the 2010 fi-
nal hybrid plan regulations in issuing a de-
termination letter in the case of a statutory
hybrid plan that is submitted to the Service
between February 1, 2011, and January 31,
2012.
D. Section 4980F
Section 4980F imposes an excise tax
when a plan administrator fails to provide
timely notice of a plan amendment that
provides for a significant reduction in the
rate of future benefit accrual (a “section
204(h) amendment”). Section 204(h) of
the Employee Retirement Income Secu-
rity Act (ERISA) contains parallel rules to
§ 4980F of the Code. Section 204(h) no-
tice is notice that complies with § 4980F(e)
of the Code and section 204(h)(1) of
ERISA.
Final regulations under § 4980F of
theCodewerepublishedintheFederal
Registeron November 24, 2009, 74 F.R.
61270. The regulations under § 4980F
also apply for purposes of section 204(h)
of ERISA, pursuant to section 101(a)
of Reorganization Plan No. 4 of 1978,
29 U.S.C. 1001nt. Section 54.4980F–1,
A–9(a), provides that section 204(h) no-
tice must generally be provided at least 45
days before the effective date of the section
204(h) amendment. Under § 54.4980F–1,
A–9(g), a section 204(h) amendment that
is permitted to reduce section 411(d)(6)
protected benefits, including an amend-
ment that is permitted to be retroactively
effective under section 1107 of PPA ’06,
is effective on the first date on which the
plan is operated as if the amendment were
in effect. Section 54.4980F–1, A–9(g)(4),
authorizes the Commissioner to provide
special timing rules under § 4980F, in rev-
enue rulings, notices, or other guidance
published in the Internal Revenue Bul-
letin, that the Commissioner determines
to be necessary or appropriate regarding
section 204(h) notice required for a section
204(h) amendment that applies to benefits
accrued before the applicable amendment
date but that does not violate § 411(d)(6).
III. Postponement of
Effective/Applicability Date of
§ 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and
(d)(6)(i)
The 2010 proposed hybrid plan regula-
tions, when finalized, will apply for plan
years that begin on or after a date to be
specified in those regulations that is not
earlier than January 1, 2013. In addition,
the Treasury Department and the Service
intend to amend the 2010 final hybrid plan
regulations to postpone the effective/appli-
cability date of § 1.411(b)(5)–1(d)(1)(iii),
(d)(1)(vi), and (d)(6)(i) to match the appli-
cability date that will apply to the proposed
regulations when theyare finalized. The
October 31, 20116062011–44 I.R.B.

provisions of § 1.411(b)(5)–1(f)(2)(iii)
regarding reliance before the regulatory
effective date will continue to apply un-
til § 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi),
and (d)(6)(i) becomeeffective. Until
the 2010 final hybrid plan regulations
are amended, plan sponsors may rely on
this notice with respect to the postpone-
ment of the effective/applicability date of
§ 1.411(b)(5)–1(d)(1)(iii), (d)(1)(vi), and
(d)(6)(i).
IV. Extension of Deadline for Adopting
Amendments Under § 411(a)(13) (other
than § 411(a)(13)(A)) and § 411(b)(5)
The anticipated § 411(d)(6) relief dis-
cussed in section IV.C of the preamble
to the 2010 proposed hybrid plan regu-
lations is expected to apply to eligible
plan amendments adopted before those
regulations, once finalized, apply to a
plan. Consistent with the expected du-
ration of § 411(d)(6) relief, the deadline
for adopting an interim or discretionary
plan amendment under § 411(a)(13) (other
than§411(a)(13)(A))and§411(b)(5)is
extended to the last day of the first plan
year preceding the plan year for which the
2010 proposed hybrid plan regulations,
once finalized, apply to the plan. A plan
must continue to satisfy the operational
compliance requirements of section 1107
of PPA ’06 as a condition of the extension
of the deadline for adopting plan amend-
ments provided by this notice.
As a result of the extension of time
to amend for § 411(a)(13) (other than
§ 411(a)(13)(A)) and § 411(b)(5), the
Service’s review of an application for a de-
termination letter submitted to the Service
between February 1, 2011 and January 31,
2012, will not consider the 2010 final
hybrid plan regulations (other than with
respect to § 411(a)(13)(A)) unless the
plan has been amended to satisfy those
regulations. For this purpose, the Service
will only consider those provisions of the
regulations that are effective for plan years
that begin on or after January 1, 2011.
V. Section 411(d)(6) Relief for
Amendments Under § 411(b)(5)
When the 2010 proposed hybrid plan
regulations are finalized, it is expected that
relief from the requirements of § 411(d)(6)
will be granted for a plan amendment that
eliminates or reduces a section 411(d)(6)
protected benefit, provided that the amend-
ment is adopted by the last day of the first
plan year preceding the plan year for which
the 2010 proposed hybrid plan regulations,
once finalized, apply to the plan, and the
elimination or reduction is made only to
the extent necessary to enable the plan to
meet the requirements of § 411(b)(5).
VI. Special Timing Rule
This section VI provides a special tim-
ing rule for providing section 204(h) notice
of a plan amendment that (1) changes
an interest crediting rate under a statu-
tory hybrid plan, (2) was adopted after
November 10, 2009 (the date of issuance
of Announcement 2009–82), and on or
before the plan’s section 1107 date, and
(3) became effective not later than the
first day of the first plan year that began
on or after January 1, 2010. Pursuant to
§ 54.4980F–1, A–9(g)(4), section 204(h)
notice with respect to such an amendment
was permitted to be provided as late as
30 days after the date the amendment was
effective. For this purpose, a plan amend-
ment that changes an interest crediting
rate under a statutory hybrid plan is ef-
fective on the first date on which the plan
operationally implements the change or, if
earlier, on the stated effective date of the
amendment. This rule applies not only to
the portion of the amendment that changes
the plan’s interest crediting rate, but also
to any other change made by the amend-
ment that may be necessary or appropriate
in light of the change in the plan’s interest
crediting rate (such as any reduction in
future principal credits under the plan).
Under this special rule, while the
adoption date must have been after
November 10, 2009, and on or before the
last day of the first plan year beginning
on or after January 1, 2009, the date by
which section 204(h) notice was required
to be provided relates to the date the
amendment was effective. Thus, for
example, if an amendment changing the
interest crediting rate with respect to
future interest credits under a plan with a
plan year beginning on October 1, 2009,
and ending on September 30, 2010 (the
plan’s section 1107 date), was adopted on
September 5, 2010, and became effective
on September 30, 2010 (the plan’s section
1107 date), section 204(h) notice of the
amendment was permitted to be provided
as late as October 30, 2010. However, if
the plan had operationally implemented
the change in interest crediting rate on a
date earlier than September 30, 2010, then
the special rule in this section VI would
only apply to permit section 204(h) notice
to have been provided as late as 30 days
after that earlier date.
Because the special rule in this section
VI only applies to an amendment that was
adopted on or before the last day of the first
plan year beginning on or after January 1,
2009, the special rule does not apply in
the case of a plan amendment described in
section IV that is adopted within the plan’s
remedial amendment period but after the
plan’s section 1107 date.
VII. Effect on Other Documents
Notices 2010–77 and 2010–90 are mod-
ified.
Drafting Information
The principal author of this notice
is James P. Flannery of the Employee
Plans, Tax Exempt and Government
Entities Division. Questions regarding
this notice may be sent via e-mail to
retirementplanquestions@irs.gov.
2011–44 I.R.B.607October 31, 2011

26 CFR 601.201: Rulings and determination letters.
(Also Part I, §§ 401, 403 and 501; 1.401(a)–1, 1.403(a)–1, 1.501(a)–1.)
Rev. Proc. 2011–49
TABLE OF CONTENTS
SECTION 1. PURPOSE
............................................................................................ 609
SECTION 2. BACKGROUND....................................................................................... 609
SECTION 3. CHANGES TO REVENUE PROCEDURE 2005–16.......................................................... 609
PART I — M&P PLANS
SECTION 4. DEFINITIONS......................................................................................... 611
SECTION 5. PROVISIONS REQUIRED IN M&P PLANS............................................................... 612
SECTION 6. OPINION LETTERS — SCOPE.......................................................................... 614
SECTION 7. OPINION LETTER APPLICATIONS — INSTRUCTIONS TO SPONSORS.................................... 615
SECTION 8. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS.......................................... 616
SECTION 9. WITHDRAWAL OF REQUESTS......................................................................... 616
SECTION 10. ABANDONED PLANS................................................................................. 616
SECTION 11. RECORD KEEPING REQUIREMENTS................................................................. 616
SECTION 12. M&P MASS SUBMITTERS............................................................................ 617
PART II — VOLUME SUBMITTER PLANS
SECTION 13. DEFINITIONS........................................................................................ 619
SECTION 14. PROVISIONS REQUIRED IN EVERY VS PLAN.......................................................... 620
SECTION 15. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS.......................................... 621
SECTION 16. ADVISORY LETTERS — SCOPE....................................................................... 621
SECTION 17. ADVISORY LETTERS — INSTRUCTIONS TO VS PRACTITIONERS....................................... 622
SECTION 18. VS MASS SUBMITTERS............................................................................... 623
PART III — ALL PRE-APPROVED PLANS
SECTION 19. EMPLOYER RELIANCE.............................................................................. 623
SECTION 20. WHERE TO FILE AND OTHER RULES FOR APPLICATIONS AND LETTERS.............................. 625
SECTION 21. AMENDMENTS...................................................................................... 626
SECTION 22. REVOCATION....................................................................................... 627
SECTION 23. SECOND ON-CYCLE SUBMISSION PERIOD (POST - EGTRRA) FOR PRE-APPROVED DC
PLANS
............................................................................................... 627
SECTION 24. REMEDIAL AMENDMENT PERIOD................................................................... 627
SECTION 25. EFFECT ON OTHER DOCUMENTS.................................................................... 627
SECTION 26. EFFECTIVE DATE.................................................................................... 627
October 31, 20116082011–44 I.R.B.

SECTION 27. PAPERWORK REDUCTION ACT....................................................................... 627
DRAFTING INFORMATION........................................................................................ 628
SECTION 1. PURPOSE
.01 Revenue Procedure 2005–16,
2005–1 C.B. 674, sets forth the procedures
of the Internal Revenue Service (Service)
for issuing opinion and advisory letters re-
garding the acceptability under §§ 401 and
403(a) of the Internal Revenue Code (the
“Code”) of the form of pre-approved plans
(that is, master and prototype (M&P) and
volume submitter (VS) plans). This rev-
enue procedure modifies and supersedes
Rev. Proc. 2005–16. Section 3 describes
the changes to Rev. Proc. 2005–16 in this
revenue procedure.
.02 The second six-year remedial
amendment cycle for pre-approved de-
fined contribution plans began on Feb-
ruary 1, 2011 and ends on January 31,
2017. This revenue procedure provides
that as of February 1, 2011, the Service
began accepting opinionand advisory let-
ter applications for pre-approved defined
contribution plans for the second six-year
remedial amendment cycle. The 12-month
applicable on-cycle submission period for
non-mass submitter sponsors and practi-
tioners, word-for-word identical adopters,
and M&P minor modifier placeholder ap-
plications will end on January 31, 2012.
Section 18.02(1) of Rev. Proc. 2007–44,
2007–2 C.B. 54, provides that the 9-month
applicable on-cycle submission period for
sponsors and practitioners maintaining
defined contribution mass submitter
plans will end on October 31, 2011.
Section 23 of this revenue procedure
extends the submission deadline to submit
applications for opinion and advisory
letters for sponsors and practitioners
maintaining defined contribution mass
submitter plans from October 31, 2011 to
January 31, 2012. The 2010 Cumulative
List of Changes in Plan Qualification
Requirements, Notice 2010–90, 2010–2
C.B. 909 (2010 Cumulative List), is to be
used by plan sponsors and practitioners
submitting determination, opinion or
advisory letter applications for plans
during these periods. The Service will
announce the deadline for timely adoption
by employers when the review of the
pre-approved documents is close to being
completed. Applications for opinion and
advisory letters for pre-approved defined
benefit plans will be accepted beginning
February 1, 2013.
1
It is expected that the
procedures for applying for opinion and
advisory letters will be updated from time
to time.
SECTION 2. BACKGROUND
.01 The procedures of the Service on
the issuance of opinion and advisory letters
regarding the acceptability of the form of
pre-approved plans are set forth in Rev.
Proc. 2005–16, as modified. This revenue
procedure modifies and supersedes Rev.
Proc. 2005-16.
.02 Revenue Procedure 2011–6, 2011–1
I.R.B. 195, sets forth the general proce-
dures of the Service on the issuance of em-
ployee plans determination letters includ-
ing determination letters for M&P and VS
plans.
.03 Revenue Procedure 2007–44, (as
modified by Rev. Proc. 2008–56, 2008–2
C.B. 826; Rev. Proc. 2009–36, 2009–2
C.B. 304; Notice 2009–97, 2009–2 C.B.
972; and Notice 2010–48, 2010–27 I.R.B
9), describes a system of cyclical reme-
dial amendment periods under the Code.
Under this system, every individually de-
signed plan qualified under § 401(a) or
403(a) has a regular, five-year remedial
amendment cycle, staggered and spread
over five-year periods, so that different
categories of plans have different cycles.
The effect of this system is that plan spon-
sors may apply for new determination let-
ters generally only once every five years
in order to continue to have a letter on
which to rely. In addition, under this sys-
tem every pre-approved plan generally has
a regular, six-year remedial amendment
cycle. Every pre-approved plan must be
submitted to the Service for a new opin-
ion or advisory letter every six years, dur-
ing the applicable on-cycle submission pe-
riod at the beginning of the plan’s six-year
cycle. Pre-approved defined contribution
plans have a different six-year cycle than
pre-approved defined benefit plans.
.04 Sponsors and practitioners of
pre-approved defined contribution plans
submitted their opinion and advisory letter
applications to the Service from Febru-
ary 17, 2005 to January 31, 2006. The
Service’s review took into account the
requirements of the Economic Growth
and Tax Relief Reconciliation Act of 2001
(EGTRRA) and other items identified in
Notice 2004–84, 2004–2 C.B. 1030 (2004
Cumulative List). Adopting employers
of these pre-approved plans generally had
until April 30, 2010, to adopt the plans and
to apply for a determination letter.
2
Spon-
sors and practitioners of pre-approved
defined benefit plans submitted their ap-
plications to the Service from February 1,
2007 to January 31, 2008. The Service’s
review took into account the requirements
of EGTRRA and other items identified in
Notice 2007–3, 2007–1 C.B. 255 (2006
Cumulative List). Adopting employers
of these pre-approved plans have until
April 30, 2012 to adopt the plans and to
apply for a determination letter.
.05 The 2010 Cumulative List con-
sists of statutory, regulatory, and guidance
changes to plan qualification requirements
that will be considered by the Service in
its review of the pre-approved defined
contribution plans submitted during the
applicable on-cycle submission period for
the second six-year cycle, as well as single
employer individually designed Cycle A
plans. All items from the 2004 Cumula-
tive List have been deleted from the 2010
Cumulative List. Section 23 of this rev-
enue procedure provides further details on
the scope of the 2010 Cumulative List.
SECTION 3. CHANGES TO REVENUE
PROCEDURE 2005–16
In addition to minor revisions and clar-
ifying language, the following changes
have been made to Rev. Proc. 2005–16:
.01 The revenue procedure updates
the purpose and background sections to
summarize the second six-year remedial
1
Applications for determination letters for Cycle A individually designed plans are accepted from February 1, 2011 to January 31, 2012.
2
This deadline was extended by Notice 2010–48 for plans affected by certain federally declared disasters. In addition, certain plans such as Cycle E plans, Cycle D plans with a plan year
ending on or after February 1, 2010, and governmental plans filing in Cycle E had a deadline of January 31, 2011, as explained in the Service’s Summer 2010 Retirement News for Employers.
2011–44 I.R.B.609October 31, 2011

amendment cycle for pre-approved de-
fined contribution and defined benefit
plans, and provides that as of February 1,
2011, the Service began accepting appli-
cations for pre-approved defined contribu-
tion plans. (sections 1 and 2)
.02 The revenue procedure makes the
following changes to the M&P pre-ap-
proved plan program:
(1) The definition of M&P mass sub-
mitter is clarified to provide that a mass
submitter may be counted as one of the
30 unaffiliated sponsors required for pur-
poses of determining whether this spon-
sorship requirement is met without need-
ing to submit a separate opinion letter ap-
plication (Form 4461-B) on behalf of that
mass submitter. The mass submitter may
also be counted as a sponsor under the spe-
cial rule for mass submitters that received
a favorable opinion letter (submitting ap-
plications on behalf of 10 sponsors) under
the Tax Reform Act of 1986, Public Law
99–514 (100 Stat. 2481) (TRA ’86). (sec-
tion 4.08)
(2) The National Sponsor category is
deleted. (section 4)
(3) The effect of employer amendments
on pre-approved planstatus is clarified.
(sections 5.01 and 5.02)
(4) The list of areas not covered by
opinion letters is expanded to include: hy-
brid plans; plans with section 401(h) ac-
counts; and plans under section 414(x).
(section 6.03)
(5) The revenue procedure provides that
opinion letters will now be issued for mul-
tiple employer plans, by deleting this cate-
gory from the list of areas not covered by
opinion letters. (section 6.03)
(6) The procedures for requesting opin-
ion letters are revised to refer to the ap-
plicable Form 4461, Form 4461–A, Form
4461–B, and Form 8717 (and to specify
what to include until these forms are re-
vised), and to require that the sponsor’s
certification regarding interim amend-
ments be submitted as part of the applica-
tion. (sections 7.02 & 12.01)
(7) The description of the six-year re-
medial amendment cycle and other amend-
ment requirements are updated to conform
to the interim amendment requirements
(including deleting former section 8.03
regarding a special one-year rule to amend
following the issuance of a revenue ruling
or other guidance). (section 8)
(8) Provisions are added to clarify that
a pre-approved M&P plan becomes an in-
dividually designed plan if a request for an
opinion letter is withdrawn, unless the em-
ployer adopts another pre-approved plan.
(section 9.01)
(9) Provisions are added to clarify that
an M&P mass submitter amending its
plan should submit a restated plan dur-
ing the applicable on-cycle submission
period for the next six-year cycle, rather
than submitting the amendments between
submission periods and to state that the
M&P mass submitter must provide copies
of the amendments to sponsors who have
adopted the plan. (section 12.04)
.03 The revenue procedure makes the
following changes to the VS pre-approved
plan program:
(1) Language is added to clarify that
each adoption agreement counts as one
specimen plan for purposes of the 30-em-
ployer requirement (or 10, if applicable).
(section 13.05)
(2) The revenue procedure is clarified to
provide that a VS mass submitter may be
counted as one of the 30 unaffiliated spon-
sors for purposes of determining whether
this sponsorship requirement is met with-
out needing to submit a separate advisory
letter application (Form 4461-B) on behalf
of that mass submitter. (section 13.06)
(3) The provisions required for VS
plans with an adoption agreement format
are specified. (section 14.05)
(4) The revenue procedure removes the
rule under which a VS practitioner’s au-
thority to amend on behalf of an adopting
employer is conditioned on the plan being
covered by a favorable determination let-
ter (if the employer is required to obtain
a determination letter in order to have re-
liance), and clarifies other provisions with
respect to the practitioner’s authority to
amend on behalf of an adopting employer.
(sections 15.03 and 15.05)
(5) The revenue procedure is clarified
to provide that the responsibilities of a VS
practitioner apply to VS practitioners gen-
erally, not just those practitioners autho-
rized to adopt plan amendments on behalf
of employers. (section 15.04)
(6) The list of areas not covered by advi-
sory letters is expanded to include: hybrid
plans; plans with section 401(h) accounts;
and plans under section 414(x). (section
16)
(7) The procedures for requesting ad-
visory letters for VS plans are revised to
refer to the applicable Form 4461, Form
4461–A, Form 4461–B, and Form 8717
(and to specify what to include until these
forms are revised) and to require that the
practitioner’s and mass submitter’s certi-
fication regarding interim amendments be
submitted as part of the application (sec-
tions 17 and 18)
(8) The procedures for requesting ad-
visory letters for VS plans are revised
to clarify when separate specimen plans
and applications are required for different
categories of plans and to specify that a
governmental plan (i.e., a plan described
in § 414(d)) is one of the categories of
plans that requires a separate specimen
plan. (section 17)
.04 The revenue procedure makes the
following changes applicable to all pre-
approved plans:
(1) The revenue procedure is modified
to: (a) clarify the types of employer mod-
ifications and amendments to a plan that
will not cause the plan to fail to be iden-
tical to an approved M&P or VS plan;
(b) provide that an employer or sponsor
may adopt interim or discretionary amend-
ments for which the remedial amendment
cycle ends later than the remedial amend-
ment cycle to which the opinion or advi-
sory letter applies; (c) provide that an em-
ployer may adopt model or sample amend-
ments that the Service has indicated will
not cause the plan to be treated as an indi-
vidually designed plan; and (d) delete pro-
visions under Rev. Proc. 2005–16 that
provided that the employer could modify
or amend the plan to correct typographi-
cal errors and/or cross references. (section
19.03)
(2) The address to which applications
for opinion and advisory letters should be
submitted is updated. (section 20)
(3) The revenue procedure is modified
to clarify the circumstances under which
an opinion or advisory letter is nontrans-
ferable to another entity. (section 20.09)
(4) The revenue procedure is modified
to clarify that plans must be amended
to comply with statutory and regulatory
changes pursuant to Rev. Proc. 2007–44
and to clarify that the amendments do not
change the applicable on-cycle submis-
sion period for the six-year cycle during
which sponsors or practitioners must re-
quest opinion or advisory letters. The
October 31, 20116102011–44 I.R.B.

revenue procedure further provides that
interim amendments adopted by a pre-ap-
proved sponsor or practitioner on behalf
of adopting employers must be provided
to the adopting employers, and the date
of the adoption must be provided with the
amendments. It also states that the Ser-
vice may in its discretion request copies
of interim amendments that the sponsor or
practitioner has adopted on behalf of all
adopting employers. (section 21.01)
(5) Rules for submitting word-for-word
identical plans and off-cycle filings have
been clarified and updated. (section 21.03)
(6) Reasons for which an advisory or
opinion letter may be revoked are clarified.
(section 22)
(7) The revenue procedure describes
the applicable on-cycle submission period
for the second six-year cycle and extends
the deadline to submit applications for
opinion and advisory letters for spon-
sors and practitioners maintaining defined
contribution mass submitter plans from
October 31, 2011 to January 31, 2012.
It also updates the description of the re-
medial amendment period, and provides
guidance for the next cycle. (sections 23
and 24)
PART I — M&P PLANS
SECTION 4. DEFINITIONS
.01 Master Plan — A “master plan” is
a plan (including a plan covering self-em-
ployed individuals) that is made available
by a sponsor for adoption by employers
and for which a single funding medium
(for example, a trust or custodial account)
is established, as part of the plan, for the
joint use of all adopting employers. A
master plan consists of a basic plan doc-
ument, an adoption agreement, and, unless
included in the basic plan document, a trust
or custodial account document.
.02 Prototype Plan — A “prototype
plan” is a plan (including a plan covering
self-employed individuals) that is made
available by a sponsor for adoption by
employers and under which a separate
funding medium is established for each
adopting employer. A prototype plan con-
sists of a basic plan document, an adoption
agreement, and, unless the basic plan doc-
ument incorporates a trust or custodial
account agreement the provisions of which
are applicable to all adopting employers, a
trust or custodial account document.
.03 Basic Plan Document — A “basic
plan document” is the portion of a plan
containing all of the non-elective provi-
sions applicable to all adopting employers.
No options (including blanks to be com-
pleted) may be provided in the basic plan
document, except as provided in section
12.03(1) of this revenue procedure regard-
ing flexible plans.
.04 Adoption Agreement — An “adop-
tion agreement” is the portion of the plan
containing the options that may be selected
by an adopting employer.
.05 Trust or Custodial Account Docu-
ment (Note: This definition does not apply
if the basic plan document includes a trust
or custodial account agreement the provi-
sions of which apply to all adopting em-
ployers.) —
(1) A “trust or custodial account doc-
ument” is the portion of an M&P plan
that contains the trust agreement or custo-
dial account agreement and includes provi-
sions covering such matters as the powers
and duties of trustees, investment author-
ity, and the kinds of investments that may
be made.
(2) Except as provided in section 5.09
and this section 4.05, all provisions of the
trust or custodial account document must
be applicable to all adopting employers of
that trust, and no options (including blanks
tobecompleted)maybeprovidedinthe
trust or custodial account document.
(3) With respect to prototype plans, a
sponsor or mass submitter may provide up
to 10 separate trust or custodial account
documents that are intended for use with
any single basic plan document. Notwith-
standing the preceding sentence, a sponsor
or mass submitter may submit more than
10 separate trust or custodial account doc-
uments intended for use with any single
basic plan document, provided that an ad-
ditional user fee is submitted for each trust
or custodial account document in excess of
10.
(4) As provided in section 5.09, a spon-
sor or M&P mass submitter may provide a
trust or custodial account document, desig-
nated for use only by adopters of nonstan-
dardized plans, that provides for blanks to
be completed with respect to administra-
tive provisions of the trust or custodial ac-
count agreement.
(5) Any trust or custodial account docu-
ment (including one to be used by adopters
of standardized plans) may provide for
blanks to be completed that merely en-
able the adopting employer to specify the
names of the plan, employer, trustee or
custodian, plan administrator and other
fiduciaries, the trust year, and the name of
any pooled trust in which the plan’s trust
will participate.
.06 Opinion Letter — An “opinion let-
ter” is a written statement issued by the
Service to a sponsor or M&P mass submit-
ter as to the acceptability of the form of an
M&P plan under § 401(a) or 403(a), and,
in the case of a master plan, the acceptabil-
ity of the master trust under § 501(a).
.07 Sponsor — A “sponsor” is any per-
son that (1) has an established place of
business in the United States where it is
accessible during every business day and
(2) represents to the Service that it has at
least 30 employer-clients each of which
is reasonably expected to adopt the spon-
sor’s basic plan document. The deadline
for timely adoption will be announced by
the Service in future guidance.
A sponsor may request opinion letters
for any number of basic plan documents
and adoption agreements provided the
30-employer requirement is met with re-
spect to at least one basic plan document.
The Service reserves the right at any time
to request from the sponsor a list of the em-
ployers that have adopted or are expected
to adopt the sponsor’s M&P plans, includ-
ing the employers’ business addresses and
employer identification numbers.
Notwithstanding the preceding two
paragraphs, any person that has an es-
tablished place of business in the United
States where it isaccessible during ev-
ery business day may sponsor a plan as a
word-for-word identical adopter or minor
modifier adopter of a plan of an M&P
mass submitter, regardless of the number
of employers that are expected to adopt
the plan.
By submitting an application for an
opinion letter for an M&P plan under this
revenue procedure (or by having an appli-
cation filed on its behalf by an M&P mass
submitter), a person represents to the Ser-
vice that it is a sponsor, as defined in this
section 4.07, and agrees to comply with
any requirements imposed on sponsors by
this revenue procedure. Failure to comply
with these requirements may result in the
2011–44 I.R.B.611October 31, 2011

loss of eligibility to sponsor M&P plans
and the revocation of opinion letters that
have been issued to the sponsor.
.08 M&P Mass Submitter — An “M&P
mass submitter” is any person that (1) has
an established place of business in the
United States where it is accessible during
every business day and (2) submits opin-
ion letter applications on behalf of at least
30 unaffiliated sponsors each of which is
sponsoring, on a word-for-word identi-
cal basis, the same basic plan document.
A flexible plan (as defined in section
12.03(1)) that is adopted by a sponsor will
be considered a word-for-word identical
plan. For purposes of determining whether
30 unaffiliated sponsors sponsor, on a
word for word basis, the same basic plan
document, the mass submitter is treated
as an unaffiliated sponsor. For purposes
of this definition, affiliation is determined
under § 414(b) and (c). Additionally, the
followingwillbeconsideredtobeaf-
filiated: any law firm, accounting firm,
consulting firm, etc.,with its partners,
members, associates, etc. An M&P mass
submitter will be treated as an M&P mass
submitter with respect to all of its M&P
plans provided the 30 unaffiliated sponsor
requirement is met with respect to at least
one basic plan document.
Notwithstanding the preceding para-
graph, any person that received a favorable
TRA ’86 opinion letter for a plan as an
M&P mass submitter under Rev. Proc.
89–9, 1989–1 C.B. 780, will continue to
be treated as an M&P mass submitter with
respect to all of its M&P plans if it sub-
mits applications on behalf of at least 10
sponsors (regardless of affiliation), each
of which is sponsoring the same basic
plan document on a word-for-word iden-
tical basis. For purposes of determining
whether 10 sponsors sponsor the same
basic plan document on a word-for-word
identical basis, the mass submitter is
counted as one of the 10 sponsors.
.09 Standardized Plan — A “standard-
ized plan” is an M&P plan that meets the
following requirements:
(1) The provisions governing eligibility
and participation are such that the plan by
its terms benefits all employees described
in section 5.13 (regardless of whether
any employer is treated as operating sep-
arate lines of business under § 414(r))
except those that may be excluded under
§ 410(a)(1) or (b)(3). The adoption agree-
ment may provide options as to whether
some or all of the employees described in
§ 410(a)(1) or (b)(3) are to be excluded,
provided that the criteria for excluding
employees described in § 410(a)(1) or
(b)(3) apply uniformly to all employees. A
standardized plan generally may not deny
an accrual or allocation to an employee
eligible to participate merely because the
employee is not an active employee on
the last day of the plan year or has failed
to complete a specified number of hours
of service during the year. However, the
plan may deny an allocation or accrual to
an employee who is eligible to participate
if the employee terminates service during
the plan year with not more than 500 hours
of service and is not an active employee
on the last day of the plan year.
(2) The eligibility requirements under
the plan are not more favorable for highly
compensated employees (as defined in
§ 414(q)) than for other employees.
(3) Under the plan, allocations, in the
case of a defined contribution plan (other
than any cash or deferred arrangement
part of the plan), or benefits, in the case
of a defined benefit plan, are determined
on the basis of total compensation. For
this purpose, total compensation means a
definition of compensation that includes
all compensation within the meaning of
§ 415(c)(3) and excludes all other compen-
sation, or that otherwise satisfies § 414(s)
under § 1.414(s)–1(c) of the Income Tax
Regulations.
(4) Unless the plan is a target bene-
fitplanora§401(k)and/or§401(m)
plan, the plan must, by its terms, satisfy
one of the design-based safe harbors de-
scribed in § 1.401(a)(4)–2(b)(2) (taking
into account § 1.401(a)(4)–2(b)(4)) or in
§ 1.401(a)(4)–3(b)(3), (4), or (5) (taking
into account § 1.401(a)(4)–3(b)(6)).
(5) All benefits, rights, and features un-
der the plan (other than those, if any, that
have been prospectively eliminated) are
currently available to all employees ben-
efiting under the plan.
(6) Any past service credit under
the plan must meet the safe harbor in
§ 1.401(a)(4)–5(a)(3).
(7) Any hardship distribution must sat-
isfy the safe harbor standards in the regu-
lations under § 401(k).
A plan will not fail to satisfy the cov-
erage requirement for standardized plans
merely because the plan provides, either
as the result of an elective provision or
by default in the absence of an election to
the contrary, that individuals who become
employees, within the meaning of section
5.13, as the result of a Ҥ 410(b)(6)(C)
transaction” will be excluded from eligi-
bility to participate in the plan during the
period beginning on the date of the trans-
action and ending on a date that is not later
than the last day of the first plan year be-
ginning after the date of the transaction. A
“§ 410(b)(6)(C) transaction” is an asset or
stock acquisition, merger, or other similar
transaction involving a change in the em-
ployer of the employees of a trade or busi-
ness.
.10 Nonstandardized Plan — A “non-
standardized plan” is an M&P plan that is
not a standardized plan.
SECTION 5. PROVISIONS REQUIRED
IN M&P PLANS
.01 Sponsor Amendments — M&P
plans must provide a procedure for spon-
sor amendment, so that changes in the
Code, regulations, revenue rulings, other
statements published by the Service, or
corrections of prior approved plans may be
applied to all employers who have adopted
the plan. Sponsors must make reasonable
and diligent efforts to ensure that adopt-
ing employers of the sponsor’s M&P plan
have actually received and are aware of all
plan amendments and that such employers
complete and sign new adoption agree-
ments when necessary. See section 5.11.
The provision for sponsor amendment
must provide that, for purposes of reliance
on the opinion letter, the sponsor will no
longer have the authority to amend the
plan on behalf of the adopting employer as
of the date of the adoption of an employer
amendment to the plan to incorporate a
type of plan not allowable in the M&P pro-
gram described in section 6.03 (e.g.,the
addition of an ESOP) or as of the date the
Service notifies the sponsor that the plan is
being treated as an individually designed
plan pursuant to section 24.03. Failure to
comply with this requirement may result
in the loss of eligibility to sponsor M&P
plans and the revocation of opinion letters
that have been issued to the sponsor.
.02 Employer Amendments — An em-
ployer that amends any provision of an ap-
proved M&P plan including its adoption
agreement (other than to change the choice
October 31, 20116122011–44 I.R.B.

of options selected, if the plan permits or
contemplates such a change) or an em-
ployer that chooses to discontinue partic-
ipation in a plan as amended by its spon-
sor without substituting another approved
M&Pplanisconsideredtohaveadopted
an individually designed plan. However,
this rule does not apply in the case of
amendments permitted under sections 5.06
and 5.09 and sample or model amendments
published by the Service that specifically
provide that their adoption by an adopter
of an M&P plan will not cause such plan
to be treated as individually designed. Ad-
ditionally, a plan will not be treated as in-
dividually designed if a closing agreement
under the Audit Closing Agreement Pro-
gram or a compliance statement under the
Voluntary Correction Program has been is-
sued with respect to the employer’s plan
with regard to the amendment.
3
Also see
section 19.03 regarding the effect of em-
ployer amendments on an employer’s abil-
itytorelyonanopinionletter,andsec-
tion 24 with respect to applicable reme-
dial amendment periods. An employer that
amends an M&P plan because of a waiver
of the minimum funding requirement un-
der § 412(d) will also be considered to
have an individually designed plan. The
procedures stated in Rev. Proc. 2011–6
relating to the issuance of determination
letters for individually designed plans will
then apply to the plan as adopted by the
employer.
.03 Compensation Requirements in
Nonstandardized Plans — Each nonstan-
dardized M&P plan must give the adopting
employer the option to select total com-
pensation as the compensation to be used
in determining allocations or benefits. For
this purpose, total compensation means
a definition that includes all compensa-
tion within the meaning of § 415(c)(3)
and excludes all other compensation or
that otherwise satisfies § 414(s) under
§ 1.414(s)–1(c).
.04 Automatic or Optional Safe Har-
bor Provisions in Nonstandardized Plans
— Each nonstandardized M&P plan
must automatically or by option allow
the adopting employer to satisfy one
of the design-based safe harbors de-
scribed in § 1.401(a)(4)–2(b)(2) or in
§1.401(a)(4)–3(b)(3), (4), and (5). A non-
standardized defined contribution plan or
defined benefit plan is permitted to include
allocation or benefit formulas that must be
general tested under § 1.401(a)(4)–2(c) or
3(c) or cross-tested under § 1.401(a)(4)–8.
.05 Anti-Cutback Provisions — M&P
plans must specifically provide for the pro-
tection provided under § 411(a)(10) and
(d)(6), to the extent required, in the event
that the employer amends the plan in any
manner, such as by revising the options
selected in the adoption agreement or by
adopting a new M&P plan. An M&P spon-
sor may not amend its plan in a manner that
could result in the elimination of a benefit
to the extent the benefit is required to be
protected under § 411(d)(6) with respect to
the plan of any adopting employer, unless
permitted to do so under §§ 1.401(a)–4 and
1.411(d)–4. In addition, an M&P plan that
does not contain vesting rules for all years
that are at least as favorable to participants
as those provided in § 416(b), must specif-
ically provide that any vesting that occurs
while the plan is top-heavy will not be cut
back if the plan ceases to be top-heavy.
.06 Adopting Employer Modification to
Satisfy§§415and416—M&Pplans
must provide that plan provisions may be
amended by plan language completed by
the employer in the adoption agreement
where such overriding language is neces-
sary to satisfy § 415 or 416 because of
the required aggregation of multiple plans
under these sections. Generally, a space
should be provided in the adoption agree-
ment with instructions for the employer to
add such language as necessary to satisfy
§§ 415 and 416. In addition, a space must
be provided in the adoption agreement for
the employer to specify the interest rate
and mortality tables used for purposes of
establishing the present value of accrued
benefits in order to compute the top-heavy
ratio under § 416. Such a space must be in-
cluded in both defined contribution plans
and defined benefit plans.
.07 Defined Contribution § 415 Aggre-
gation — Plan language must be incorpo-
rated that aggregates all defined contribu-
tion M&P plans to satisfy § 415(c) and (f).
.08 Top-heavy Requirements — Each
plan must either provide that all of the
additional requirements applicable to top-
heavy plans (described in § 416) apply
at all times or provide that such require-
ments apply automatically if the plan is
top-heavy regardless of how the adoption
agreement is completed. In any case where
the latter option is chosen, all of the re-
quirements for determining whether the
plan is top-heavy must be included in the
plan. (See Questions T–35 and T–36 of
§ 1.416–1.)
.09 Adopting Employer Modification
of Trust or Custodial Account Document
— An employer that adopts a nonstan-
dardized M&P plan will not be consid-
ered to have an individually designed plan
merely because the employer amends ad-
ministrative provisions of the trust or cus-
todial account document (such as provi-
sions relating to investments and the duties
of trustees), provided the amended provi-
sions are not in conflict with any other pro-
vision of the plan and do not cause the plan
to fail to qualify under § 401(a). For this
purpose, an amendment includes modifi-
cation of the language of the trust or cus-
todial account document and the addition
of overriding language.
An employer that adopts a standardized
M&P plan may amend the trust or cus-
todial account document, provided such
amendment merely involves the specifi-
cation of the names of the plan, employer,
trustee or custodian, plan administrator
and other fiduciaries, the trust year, or
the name of any pooled trust in which the
plan’s trust will participate.
.10 Provisions Required in Adoption
Agreements Regarding Reliance — The
adoption agreement of every nonstandard-
ized M&P plan must include, in close
proximity to the signature blank, a state-
ment that describes the limitations on
employer reliance on an opinion letter
without a determination letter and the cir-
cumstances under which an employer will
have no reliance without a determination
letter. See sections 19.02 and 19.03. Stan-
dardized plans must also include a similar
statement in the adoption agreement that,
under the circumstances described in sec-
tion 19.01, the adopting employer may not
rely on the opinion letter issued by the Ser-
vice, but must apply for a determination
letter to have reliance.
.11 Other Provisions Required in Adop-
tion Agreements — Each M&P plan must
3
See Rev.Proc. 2008–50, 2008–2 C.B. 464, and Memorandum for Directors, EP Examinations and EP Rulings & Agreements, dated March 11, 2009, as postedhttp:/www.irs.gov/pub/irs-
tege/corrective_amendments.pdf.
2011–44 I.R.B.613October 31, 2011

contain a dated employer signature line.
The employer must sign the adoption
agreement when it first adopts the plan and
must complete and sign a new adoption
agreement if the plan has been restated.
In addition, the employer must complete
a new signature page if it modifies any
prior elections or makes new elections
in its adoption agreement. The signature
requirement may be satisfied by an elec-
tronic signature that reliably authenticates
and verifies the adoption of the adoption
agreement, or restatement, amendment
or modification thereof, by the employer.
The adoption agreement must state that
it is to be used with one and only one
specific basic plan document. In addition,
the adoption agreement must contain a
cautionary statement to the effect that the
failure to properly fill out the adoption
agreement may result in failure of the plan
to qualify under § 401(a) or 403(a). The
adoption agreement must also contain a
statement that provides that the sponsor
will inform the adopting employer of any
amendments made to the plan or of the
discontinuance or abandonment of the
plan.
.12 Sponsor Telephone Numbers —
M&P plan adoption agreements must in-
clude the sponsor’s name, address, and
telephone number (or a space for the
address and telephone number of the
sponsor’s authorized representative) for
inquiries by adopting employers regarding
the adoption of the plan, the meaning of
plan provisions, or the effect of the opin-
ion letter.
.13 Definition of Employee / § 414(b),
(c), (m), (n), and (o) — Each M&P plan
must include a definition of employee as
any employee of the employer maintain-
ing the plan or any other employer aggre-
gated under § 414(b), (c), (m), or (o) and
the regulations thereunder. The definition
of employee shall also include any individ-
ual deemed under § 414(n) (or under regu-
lations under § 414(o)) to be an employee
of any employer described in the previous
sentence.
.14 Definition of Service / § 414(b), (c),
(m), (n), and (o) — Each M&P plan must
specifically credit all service with any em-
ployer aggregated under § 414(b), (c), (m)
or (o) and the regulations thereunder as
service with the employer maintaining the
plan. In addition, in the case of an individ-
ual deemed under § 414(n) (or under regu-
lations under § 414(o)) to be the employee
of any employer described in the previous
sentence, service with such employer must
be credited to such individual.
SECTION 6. OPINION LETTERS —
SCOPE
.01 General Limits on Opinion Letters
— Opinion letters will be issued only to
sponsors or M&P mass submitters. Opin-
ion letters constitute determinations as to
the qualification of the plans as adopted
by particular employers only under the cir-
cumstances, and to the extent, described in
section 19. In the case of prototype plans,
opinion letters do not constitute rulings or
determinations as to the exempt status of
related trusts or custodial accounts.
.02 Nonapplicability of this Revenue
Procedure to IRAs (including traditional
IRAs, Roth IRAs, SEPS, and Simple
IRAs) and section 403(b) Plans — Opin-
ion letters will not be issued under this
revenue procedure for prototype plans
intended to meet the requirements for in-
dividual retirement arrangements under
§ 408 or for § 403(b) plans (see Rev.
Proc. 87–50, 1987–2 C.B. 647; Rev.
Proc. 97–29, 1997–1 C.B. 698; Rev. Proc.
98–59, 1998–2 C.B. 727; and Rev. Proc.
2010–48, 2010–50 I.R.B. 828).
.03 Areas Not Covered by Opinion Let-
ters — Opinion letters will not be issued
for:
(1) Multiemployer plans;
(2) Union plans (this does not preclude
an M&P plan from covering employees of
the employer who are included in a unit
covered by a collective bargaining agree-
ment or the adoption of an M&P plan pur-
suant to such agreement as a single-em-
ployer plan that covers only employees of
the employer);
(3) Stock bonus plans;
(4) Employee stock ownership plans;
(5) Pooled fund arrangements contem-
plated by Rev. Rul. 81–100, 1981–1 C.B.
326 (as modified by Rev. Rul. 2004–67,
2004–2 C.B 28, and Rev. Rul. 2011–1,
2011–2 I.R.B. 251);
(6) Applicable defined benefit plans
within the meaning of § 411(a)(13)(C)
(Hybrid Plans);
(7) Plans described in § 414(k) (relat-
ing to a defined benefit plan that provides
a benefit derived from employer contribu-
tions that is based partly on the balance of
the separate account of a participant);
(8) Target benefit plans, other than
plans that, by their terms, satisfy each of
the safe harbor requirements described in
§ 1.401(a)(4)–8(b)(3)(i), as well as the ad-
ditional rules in § 1.401(a)(4)–8(b)(3)(ii)
through (vii);
(9) Defined benefit plans that provide
for employee contributions;
(10) Plans that would not satisfy the
qualification requirements except as gov-
ernmental plans as described in § 414(d);
(11) Church plans described in § 414(e)
that have not made the election provided
by § 410(d);
(12) Plans under which the § 415 limi-
tations are incorporated by reference;
(13) Plans that incorporate the ADP test
under § 401(k)(3) or the ACP test under
§ 401(m)(2) by reference;
(14) Section 401(k) plans (standard-
ized and nonstandardized) that provide
for hardship distributions under circum-
stances other than those described in the
safe harbor standards in the regulations
under § 401(k);
(15) Fully-insured § 412(e)(3) plans,
other than plans that, by their terms, satisfy
the safe harbor in § 1.401(a)(4)–3(b)(5);
(16) Plans that fail to contain a pro-
vision reflecting the requirements of
§ 414(u) (see Rev. Proc. 96–49, 1996–2
C.B. 369);
(17) Plans that include so-called fail-
safe provisions for § 401(a)(4) or the av-
erage benefit test under § 410(b);
(18) Plans that include blanks or fill-in
provisions for the employer to complete,
unless the provisions have parameters that
preclude the employer from completing
the provisions in a manner that could vi-
olate the qualification requirements;
(19) Plans designed to satisfy the provi-
sions of § 105;
(20) Plans that include § 401(h) ac-
counts;
(21) Eligible combined plans within the
meaning of § 414(x)(2).
The Service may, in its discretion, de-
cline to issue opinion letters for other types
of plans not described in this section 6.03.
October 31, 20116142011–44 I.R.B.

SECTION 7. OPINION LETTER
APPLICATIONS — INSTRUCTIONS
TO SPONSORS
.01 Employee Plans Rulings and Agree-
ments Issues Opinion Letters — Employee
Plans Rulings and Agreements will, upon
the request of a sponsor, issue an opinion
letter as to the acceptability of the form of
the sponsor’s M&P plan and any related
trust or custodial account documents under
§§ 401(a), 403(a), and 501(a).
.02 Procedure for Requesting Opin-
ion Letters — A request for an opinion
letterrelatingtoanM&Pplanmustbe
submitted on the current version of Form
4461,Application for Approval of Master
or Prototype or Volume Submitter De-
fined Contribution Plans, Form 4461-A,
Application for Approval of Master or
Prototype or Volume Submitter Defined
Benefit Plans, or Form 4461-B,Applica-
tion for Approval of Master or Prototype
or Volume Submitter Plans Mass Submit-
ter Adopting Sponsor or Practitioner,as
appropriate. The Service intends to revise
Forms 4461, 4461-A and 4461-B. Until
the forms have been revised, a request for
an opinion letter should be accompanied
by the appropriate form with the following
items, if applicable, completed:
(1) Form 4461 — Complete Part 1,
items 1–9, and Attachment 1 which can
be accessed athttp://www.irs.gov/pub/irs-
tege/form4461_attachment.pdf.
(2) Form 4461-B — Complete in its
entirety.
(3) Form 4461-A (relates to DB plans)
— Complete Part 1, and an attachment that
the Service will provide at a future date.
These forms may be downloaded from
the Internet at the following address:
http://www.irs.gov. All information on the
first page of the application must be typed.
The request must be sent to the address in
section 20 of this revenue procedure. The
M&P request must be accompanied by
the required user fee submitted with Form
8717,User Fee for Employee Plan Deter-
mination, Opinion, and Advisory Letter
Request, and a signed certification that
all necessary amendments required by the
Service to retain the qualified status of the
M&P sponsor’s plan have been made and
communicated to all adopting employers.
4
Seehttp://www.irs.gov/pub/irs-
tege/cert_interim_amendments.pdf for
certification.
.03 Expediting Review of Substantially
Identical Plans — The Service reserves the
right to review applications in any order
that will expedite the processing of opin-
ion letter applications, subject to section
21.03. To expedite the review of substan-
tially identical plans that are not mass sub-
mitter plans, the Service encourages plan
drafters and sponsorsto include with each
opinion letter application, where it is ap-
propriate, a cover letter setting forth the
following information:
(1) The name and file folder number
(if available) of the plan that, for review
purposes, the plan drafter designates as the
“lead plan” (including the name and EIN
of the sponsor);
(2) A list of all plans written by the
plan drafter that are substantially identical
to the lead plan (including the information
described in (1) above);
(3) A description of each place where
the plan for which the application is being
submitted is not word-for-word identical
to the language of the lead plan, including
an explanation of the purpose and effect of
each such difference; and
(4) A certification, made under penalty
of perjury by the plan drafter, that the infor-
mation described in (3) above is true and
complete.
If the sponsor or plan drafter is aware
that a lead plan or any substantially identi-
cal plan has been assigned for review to a
specialist, the cover letter should also indi-
cate the name of the specialist, if possible.
To the extent feasible, lead plans and sub-
stantially identical plans should be submit-
ted together. The Service will regard the
information and certification described in
(3) and (4) above as a material representa-
tion for purposes of issuing an opinion let-
ter.
.04 Separate Applications Required for
Different Categories of M&P Plans / Use
of Same Basic Plan Document by Multiple
Plans — An M&P plan shall not contain
any combination of profit-sharing, money
purchase (other than target benefit), target
benefit, integrated (i.e.,provideforpermit-
ted disparity) defined benefit, or noninte-
grated defined benefit plan features. How-
ever, separate definedcontribution plans
may have the same basic plan document
and separate defined benefit plans may
have the same basic plan document, but
the provisions of the basic plan document
must be identical for all plans using that
document (that is, no elective or optional
features). For example, a sponsor may
submit four plans with respect to a given
defined benefit basic plan document: in-
tegrated standardized and nonstandardized
plans; and nonintegrated standardized and
nonstandardized plans. A sponsor may
also use one defined contribution basic
plan document for a money purchase plan,
a target benefit plan, and a profit-sharing
plan. One basic plan document may not be
used with respect to both defined benefit
and defined contribution plans. A separate
adoption agreement and completed appli-
cation form must be submitted with respect
to each defined benefit plan and each de-
fined contribution plan. In the case of a si-
multaneous submission of plans using the
same basic plan document, only one copy
of the basic plan document should be pro-
vided. If the requests are not simultaneous,
the sponsor must submit a copy of the basic
plan document with each submission and
include a cover letter identifying the origi-
nal submission. The number of such basic
plan document must remain the same as in
the prior submission.
.05 Sample Language — A Listing of
Required Modifications (LRM) contain-
ing sample language to be used in drafting
M&P plans is available from Employee
Plans Rulings and Agreements. Such
language is not automatically required
in M&P plans but should be used as a
guide in drafting such plans. To expe-
dite the review of their plans, sponsors
are encouraged to use LRM language and
to identify where such language is being
used in their plan documents. LRMs may
be downloaded from the Internet at the
following address:http://www.irs.gov/re-
tirement/article/0,,id=97182,00.html.
.06 Material Furnished to Adopting
Employers — A sponsor must furnish
each adopting employer with a copy of the
approved plan, copies of any subsequent
amendments, and the most recently issued
opinion letter from the Service.
4
Form 8717,User Fee for Employee Plan Determination, Opinion and Advisory Letter Request, has not been updated to reflect new user fees. Until the form is updated, the current Form
8717 (rev. May 2009) should continue to be used. However, submissions must include the correct user fees as noted in Rev. Proc. 2011–8, 2011–1 I.R.B. 237, User fees for employee plans
and exempt organizations, as modified by Announcement 2011–8, 2011–5 I.R.B. 446.
2011–44 I.R.B.615October 31, 2011

.07 Timing of Issuance of Opinion Let-
ters — The Service intends to issue opin-
ion letters to M&P mass submitters and
sponsors (as well as advisory letters to VS
mass submitters and practitioners) at ap-
proximately the same time within the ap-
plicable six-year cycle. In the interim, the
Service will send an email to the applicable
M&P or VS mass submitter, sponsor, or
practitioner, if the Service determines that
theplanappearstobeinfullcompliance
with the applicable qualification require-
ments, based on the submissions and the
completed review. Notwithstanding the
preceding sentence, this email only pro-
vides assurance that the Service believes
the plan appears to meet the applicable
qualification requirements under review as
of the date of the email. This email corre-
spondence is for the convenience of the ap-
plicable sponsor, practitioner, or mass sub-
mitter, but does not constitute an official
opinion or advisory letter. Until issuance
of the official opinion or advisory letter, no
reliance exists. In addition, the Service re-
serves the right to require changes after the
email is sent, in its sole discretion.
SECTION 8. APPROVED PLANS
— MAINTENANCE OF APPROVED
STATUS
.01 Cumulative List in Six-Year Cycle
— Rev. Proc. 2007–44 provides that spon-
sors of pre-approved M&P plans must sub-
mit requests for opinion letters during the
applicable on-cycle submission period for
a six-year cycle in order to continue to rely
on their opinion letters. Sponsors may ap-
ply for opinion letters at other times, but
these filings will be “off-cycle” filings as
described in section 21.03 of this revenue
procedure. The Service will review the
plans that have been submitted during the
applicable on-cycle submission period for
a six-year cycle taking into account the
applicable CumulativeList that identifies
changes in the qualification requirements
of the Code as well as items of published
guidance relating to the plan qualification
requirements, such as regulations and rev-
enue rulings. However, in order to be qual-
ified, a plan must comply in operation with
all relevant qualification requirements, not
just those on the applicable Cumulative
List.
.02 Subsequent Required Interim
Amendments — Except as otherwise pro-
vided in future guidance, in the event
of changes in qualification requirements
resulting from future guidance, or other
regulatory or statutory changes that were
not taken into account in issuing the opin-
ion letter, an approved M&P plan must be
amended by the sponsor and, if necessary,
the employer, to retain its approved status
if any provisions therein fail to meet the
requirements of law, regulations, or other
issuances and guidelines affecting quali-
fication. See section 5.01 of Rev. Proc.
2007–44 regarding the time by which such
amendments must be adopted. Failure
to so amend could result in the loss of
a plan’s qualified status. However, this
does not change the applicable on-cycle
submission period for the six-year cycle
when sponsors must request opinion let-
ters, which will still occur only once every
six years. Sponsors are required to make
reasonable and diligent efforts to ensure
that each employer that, to the best of the
sponsor’s knowledge, continues to main-
tain the plan as an M&P plan amends its
plan when necessary.
The plan must operationally comply
with any changes in qualification re-
quirements and the terms of the plan as
ultimately amended to reflect the changes.
.03 Loss of Qualified Status — If a
sponsor reasonably concludes that an em-
ployer’s M&P plan may no longer be a
qualified plan and the sponsor does not or
cannot submit a request to correct the qual-
ification failure under the Employee Plans
Compliance Resolution System (EPCRS),
it is incumbent on the sponsor to notify the
employer that the plan may no longer be
qualified, advise the employer that adverse
tax consequences may result from loss of
the plan’s qualified status, and inform the
employer about the availability of EPCRS.
See Rev. Proc. 2008–50.
SECTION 9. WITHDRAWAL OF
REQUESTS
.01 Notification and Effect — A spon-
sor may withdraw its request for an opin-
ion letter at any time prior to the issuance
of such letter by notifying EP Rulings and
Agreements in writing of such withdrawal,
at the address provided in section 20.01.
The sponsor must also notify each em-
ployer who adopted the plan that the re-
quest has been withdrawn. The plan of
such an employer will become an individ-
ually designed plan unless the employer
adopts another pre-approved plan. See
Rev. Proc. 2007–44.
.02 Service Retains Information —
Even though a request is withdrawn, EP
Rulings and Agreements will retain all
correspondence and documents associated
with that request and will not return them
to the sponsor. EP Rulings and Agree-
ments may furnish its views concerning
the qualified status of the plan to EP Ex-
aminations, which has audit jurisdiction
over the returns of any employers that
have adopted the plan.
SECTION 10. ABANDONED PLANS
.01 Notification to the Service —
A sponsor must notify EP Rulings and
Agreements in writing if an approved
M&P plan is no longer used by any em-
ployer and the sponsor no longer intends
to offer the plan for adoption. Such written
notification must be sent to the address in
section20andmustrefertothefilefolder
number appearing on the latest opinion
letter issued.
.02 Notification to Employers — A
sponsor that intends to abandon an ap-
proved M&P plan that is in use by any
adopting employer must inform each
adopting employer that the form of the
plan has been terminated, and that the
employer’s plan willbecome an individ-
uallydesignedplan(unlesstheemployer
adopts another pre-approved plan). Af-
ter so informing all adopting employers,
the sponsor should notify EP Rulings and
Agreements in accordance with subsection
10.01 above.
SECTION 11. RECORD KEEPING
REQUIREMENTS
.01 Filing of Opinion Letter Applica-
tion Constitutes Agreement to Comply
with Record Keeping Requirements — By
submitting an application for an opinion
letter under this revenue procedure (or by
having an application filed on its behalf
by an M&P mass submitter), an M&P
plan sponsor agrees, as provided in sec-
tion 4.07, to comply with the requirements
imposed on the sponsor by this revenue
procedure, including the record keeping
requirements of this section. Failure to
comply with the requirements imposed on
the sponsor by this revenue procedure may
October 31, 20116162011–44 I.R.B.

result in the loss of eligibility to sponsor
M&P plans and the revocation of opinion
letters that have been issued to the sponsor.
.02 Maintenance and Availability of
Records of Adopting Employers — An
M&P plan sponsor must maintain, or
have maintained on its behalf, for each
of its plans, a record of the names, busi-
ness addresses, and taxpayer identifica-
tion numbers of all employers that have
adopted the plan. However, a sponsor
need not maintain records with respect to
employers that, to the best of the sponsor’s
knowledge, ceased to maintain the plan
as an M&P plan more than three years
earlier. Upon written request, a sponsor
must provide to the Service a list of such
adopting employers that indicates, to the
best of the sponsor’s knowledge, which of
such employers continue to maintain the
plan as an M&P plan and which of such
employers have ceased to maintain the
plan as an M&P plan within the preceding
three years.
SECTION 12. M&P MASS
SUBMITTERS
.01 Opinion Letters Issued to M&P
Mass Submitters —
(1) EP Rulings and Agreements will,
upon request by an M&P mass submitter,
issue an opinion letter as to the accept-
ability of the form of the mass submitter’s
M&P plan and any related trust or custo-
dial account documents under §§ 401(a),
403(a), and 501(a). With respect to its
plan, the M&P mass submitter must sub-
mit a completed Form 4461 or 4461-A, as
applicable, to the address in section 20.
The first page of the Form 4461 or 4461-A
must be typed. The application must
include a copy of the plan (adoption agree-
ment and basic plan document) and any
separate trust or custodial account docu-
ments. In the case of an initial submission
of a basic plan document under this rev-
enue procedure, the M&P mass submit-
ter’s application must also be accompanied
by applications for opinion letters filed on
behalf of the requisite number of identi-
cal adopters (as determined under section
4.08), unless the M&P mass submitter
has already satisfiedthis requirement in
connection with a previous application
under this revenue procedure involving
another basic plan document. Any plan
submitted by an M&P mass submitter must
include language designating the M&P
mass submitter as agent for the sponsor
forpurposesofmakingplanamendments
(see section 12.02). The M&P request
must be accompanied by the required
user fee submitted with Form 8717,User
Fee for Employee Plan Determination,
Opinion and Advisory Letter Request,and
a signed certification that all necessary
amendments required by the Service to re-
tain the qualified status of the M&P mass
submitter’s plan have been made and com-
municated to all adopting sponsors.
5
See
http://www.irs.gov/pub/irs-tege/cert_in-
terim_amendments.pdffor certification.
(2) After satisfying the requirement as
to the number of adopting sponsors, the
M&P mass submitter may submit addi-
tional applications on behalf of other spon-
sors that wish to adopt a word-for-word
identical plan or a plan that contains minor
modifications from the mass submitter
plan, as provided in section 12.03(2). In
addition, the M&P mass submitter may
then submit requests for opinion letters
under this section 12.01 for its other plans,
regardless of the number of identical
adopters of such other plans.
(3) The Service intends to issue opinion
letters to M&P mass submitters and spon-
sors (as well as advisory letters to VS mass
submitters and practitioners) at approxi-
mately the same time within the applicable
six-year cycle. In the interim, the Service
will send an email to the applicable M&P
or VS mass submitter, sponsor, or practi-
tioner, if the Service determines that the
plan appears to be in full compliance with
the applicable qualification requirements
based on the submissions and the com-
pleted review. Notwithstanding the pre-
ceding sentence, this email only provides
assurance that the Service believes the plan
appears to meet the applicable qualifica-
tion requirements under review as of the
date of the email. This email correspon-
dence is for the convenience of the appli-
cable sponsor, practitioner, or mass sub-
mitter, but does not constitute an official
opinion or advisory letter. Until issuance
of the official opinion or advisory letter, no
reliance exists. The Service reserves the
right to require changes after the email is
sent, in its sole discretion.
.02 Reduced Procedural Requirements
for Sponsors That Use Mass Submitter
Plans — A sponsor of an M&P plan of
a mass submitter must obtain an opin-
ion letter. For qualification, or where the
sponsor’s plan includes modifications,
the M&P mass submitter must submit on
behalf of the sponsor to EP Rulings and
Agreements a completed Form 4461-B
which contains a declaration by the M&P
mass submitter under penalty of perjury
that the sponsor has adopted an M&P plan
that is word-for-word identical to a plan of
the M&P mass submitter, or an M&P plan
that is a minor modification of the mass
submitter’s plan. The Form 4461-B must
be typed. If the sponsor is sponsoring a
word-for-word identical plan (including a
flexible plan), a copy of the plan need not
be submitted. If the M&P mass submitter
submits a plan with minor modifications,
it must comply with the requirements of
section 12.03(2). The application submit-
ted on behalf of the sponsor must include
the required user fee. Upon receipt of the
request for an opinion letter, the Service
will, as soon as administratively feasible,
issue an opinion letter with respect to the
sponsor’s plan (provided that an opinion
letter has been issued with respect to the
M&P mass submitter’s plan).
.03 Definitions — (1) Flexible Plan —
(a) In general — A “flexible plan” is a
plan submitted by an M&P mass submit-
ter that contains optional provisions (as
defined in (b) below). Sponsors that adopt
the flexible plan may include or delete
any optional provision that is designated
as such in the M&P mass submitter’s
plan, provided the inclusion or deletion
of specific optional provisions conforms
to the M&P mass submitter’s written
representation to the Service concerning
the choices available to sponsors and the
coordination of optional provisions. An
M&P mass submitter must bracket and
identify the optional provisions when
submitting such plan to EP Rulings and
Agreements and must also provide the
Service a written representation describ-
ing the choices available to sponsors and
the coordination of optional provisions.
Thus, such a representation must indicate
5
See footnote 4 for interim user fee information under Rev. Proc. 2011–8, User fees for employee plans and exempt organizations, as modified by Announcement 2011–8, until Form 8717,
User Fee for Employee Plan Determination, Opinion and Advisory Letter Request, is updated.
2011–44 I.R.B.617October 31, 2011

whether a sponsor’s plan may contain
only one of a certain group of optional
provisions, may contain only a specific
combination of provisions, or may ex-
clude the provisions entirely. Similarly,
if the inclusion (or deletion) of a specific
optional provision in a sponsor’s plan will
automatically result in the inclusion (or
deletion) of any other optional provision,
this must be set forth in the M&P mass
submitter’s representation. A flexible plan
may contain only optional provisions that
meet the requirements of (b) below, and
must be drafted so that the qualification
of any sponsor’s plan will not be affected
by the inclusion or deletion of optional
provisions. For example, if a sponsor’s
defined contribution plan contains an op-
tional provision that allows a portion of
a participant’s account to be invested in
life insurance, then under the terms of
the sponsor’s plan, the application of the
proceeds must meet the requirements of
§§ 401(a)(11) and 417. A flexible plan
adopted by a sponsor that differs from the
M&P mass submitter plan only because
the sponsor has deleted certain optional
provisions from its plan in conformance
with the M&P mass submitter’s represen-
tation described in this paragraph will be
treated as a word-for-word identical plan
to the M&P mass submitter plan. The
Service encourages M&P mass submitters
to limit the number of optional provisions
described in (b)(i) and (ii) below, that they
provide under a flexible plan to six invest-
ment provisions and six administrative
provisions.
(b) Optional Provisions — A flexible
plan may contain optional provisions that
comply with the requirements set forth in
this paragraph. The optional provisions
may be arranged as separate optional ar-
ticles or as separate optional provisions
within a single article. A flexible plan
may also contain optional provisions in the
adoption agreement. For example, if an
M&P mass submitter flexible plan basic
plan document contains an optional pro-
vision that would allow for loans under a
sponsor’s M&P plan, the adoption agree-
ment could also include an optional pro-
vision that would enable an adopting em-
ployer to elect whether loans will be avail-
able under the plan it adopts. If the spon-
sor does not wish to enable adopting em-
ployers to make loans available under their
plans, both the basic plan document op-
tional provision and the adoption agree-
ment optional provision would be deleted
from the sponsor’s M&P plan. Sponsors
may include or delete optional provisions
of M&P mass submitter plans, but once the
sponsor has decided to include an optional
provision, it must offer that provision to all
adopting employers. Any optional provi-
sion that the Service determines does not
meet the requirements of this section will
have to be changed to a non-optional pro-
vision or deleted from the M&P mass sub-
mitter’s plan. The following is an exclu-
sive list of the allowable optional provi-
sions that a flexible plan may contain:
(i) Investment Provisions — An M&P
masssubmittermayofferavarietyofin-
vestment provisions in its plan for spon-
sors to include or delete from their version
of the plan. However, the plan as adopted
by the sponsor must provide some method
for investing trust assets. Investment pro-
visions are those provisions that describe
the plan’s methods of investing the trust or
custodial funds, including provisions such
as the availability of loans and investments
in insurance contracts or other funding me-
dia, and self-directedinvestments. (Also
see sections 4.05 and 5.09 regarding flex-
ibility permitted in trust or custodial ac-
count documents.)
(ii) Administrative Provisions — An
M&P mass submitter may offer a variety
of administrative provisions in its plan for
sponsors to include or delete from their
version of the plan. However, the plan as
adopted by the sponsor must describe how
the plan will be administered. Adminis-
trative provisions are those provisions that
describe the administration of the plan,
including the powers, duties, and respon-
sibilities of a plan’s custodian, trustee,
administrator, employer, and other fidu-
ciaries. Administrative provisions include
the allocation of responsibilities among
fiduciaries, the resignation or replacement
of fiduciaries, claims procedures under the
plan, and record-keeping requirements.
However, procedural provisions that are
required for plan qualification are not
administrative provisions under this sec-
tion. For example, provisions that provide
for the notice to participants required by
§ 417 and record-keepingrequiredbyreg-
ulations under § 401(k) and (m) are not
administrative provisions for purposes of
this revenue procedure, and may not be
optional provisions.
(iii) Cash or Deferred Arrangement —
An M&P mass submitter may include a
self-contained cash or deferred arrange-
ment (as defined in § 401(k)) for sponsors
to include or delete.
(c) Addition of Optional Provisions by
the M&P Mass Submitter — An M&P
mass submitter may add additional op-
tional provisions to its plan after a favor-
able opinion letter is issued. Generally, the
addition of such optional provisions will
not be treated as a plan amendment for
purposes of this revenue procedure, Rev.
Proc. 2011–6, and Rev. Proc. 2011–8,
and sponsors and adopting employers will
notberequiredtoobtainnewopinionand
determination letters in order to preserve
reliance. (However, the addition of a cash
or deferred arrangement or any change to
the language of the adoption agreement
subsequent to the issuance of an opinion
letter will be treated as a plan amendment
to the M&P mass submitter’s plan and the
requirements of subsection .04 will then
apply.) The M&P mass submitter must
submit such additional optional provisions
to the Service, along with a completed
Form 4461 or 4461-A, as applicable, and
a check or money order in the amount
specified in section 6.04(6) of Rev. Proc.
2011–8. No opinion letter will be issued to
the M&P mass submitter or any adopting
sponsor with respect to the addition of
these optional provisions. Instead, a letter
will be issued to the M&P mass submitter
notifying it that the addition of such op-
tional provisions will not affect the status
of favorable opinion and determination
letters issued to sponsors and adopting
employers.
(d) Notification to Employer — If an
M&P mass submitter adds optional pro-
visions, as described in the preceding
paragraph, all adopting sponsors who wish
to include the additional optional provi-
sions must furnish each adopting employer
with a copy of the plan that includes such
additional provisions. If a sponsor decides
to include or delete an optional provi-
sion after it initially adopted the plan, it
must also furnish each adopting employer
with a copy of the new plan. However,
if such inclusion or deletion results in a
change to the language of the adoption
agreement, such change will be treated as
a plan amendment and the sponsor and
its adopting employers may not continue
October 31, 20116182011–44 I.R.B.

to rely on previously issued opinion or
determination letters.
(2) Minor Modifications —
(a) A “minor modification” is a mi-
nor change to an otherwise word-for-word
identical plan of the M&P mass submitter
that does not require an in-depth techni-
cal review. For example, a change from
five-year 100% vesting to three-year 100%
vesting is a minor modification. On the
other hand, a change in the method of ac-
crual of benefits in a defined benefit plan
would not be considered a minor modifi-
cation. A minor modification must be sub-
mitted by the M&P mass submitter on be-
half of the sponsor that will adopt the mod-
ified plan. Subject to sections 12.05 and
21.03 and the provisions of this section,
submissions with respect to minor modi-
fications will be reviewed on an expedited
basis and opinion letters will be issued to
the sponsor as soon as possible.
(b) The Service reserves the right to de-
termine if such changes are actually mi-
nor. If it is determined that the changes
are extensive or require an in-depth tech-
nical review, the plan submitted under the
next paragraph will not be entitled to expe-
dited review and will otherwise be treated
as a non-mass submitter plan. (In the event
the plan is treated as a non-mass submit-
ter plan, the Service will notify the M&P
mass submitter in writing of its determi-
nation. Within 30 days following the date
of such communication, either the M&P
mass submitter may revise the plan so that
the modifications are minor and resubmit
the revised plan, or the sponsor may sub-
mit Form 4461 or 4461-A, whichever is
applicable, and an additional user fee in an
amount equal to the difference between a
non-mass submitter plan application user
fee and a minor modifier application user
fee. If, after such 30 day period neither ac-
tion has been taken, the application may be
considered withdrawn.)
(c) The M&P mass submitter must ini-
tially submit the first page of the applicable
Form 4461-B, as a placeholder. Such form
must be typed. When the Service sends
an email to the applicable sponsor with re-
spect to the lead plan indicating that the
Service has determined that the plan ap-
pears to be in full compliance with the ap-
plicable qualification requirements, as de-
scribed in section 7.07 above, the M&P
mass submitter must submit a copy of the
M&P mass submitter’s plan with the mod-
ifications highlighted, as well as a state-
ment indicating the location and effect of
each change. The M&P mass submit-
ter must certify under penalty of perjury
that the plan of the sponsor, except for
the delineated changes, is word-for-word
identical to the plan for which the M&P
mass submitter received a favorable opin-
ion letter. If an M&P mass submitter fails
to identify each modification, such fail-
ure will be considered a material misrep-
resentation, and an employer may not rely
on any opinion or determination letter that
may be issued with respect to the plan. If
an M&P mass submitter repeatedly fails
to identify such modifications, the Service
may deny permission to that M&P mass
submitter to submit additional modifica-
tions.
.04 Amendments of M&P Mass Sub-
mitter Plans — If an M&P mass submit-
ter amends the plan, the mass submitter
must provide copies of the amendment to
sponsors who have adopted the plan. Any
sponsor that does not wish to make the
amendments made by an M&P mass sub-
mittermayswitchtoanotherM&Pmass
submitter or may submit an application for
an opinion letter on its own behalf during
the next applicable on-cycle submission
period for pre-approved plans. An M&P
mass submitter should not submit an ap-
plication for an opinion letter with respect
to plan amendments. The Service will
not issue an opinion letter with respect to
amendments made between the applicable
on-cycle submission periods and the M&P
mass submitter should submit a restated
plan, including the amendments, during
the next six-year cycle.
.05 Expeditious Processing Accorded
M&P Mass Submitter Plans — Subject
to section 21.03, all M&P mass submitter
plans, including the adoption of approved
M&P mass submitter plans by sponsors,
will be accorded more expeditious pro-
cessing than M&P plans submitted by non-
mass submitters, to the extent administra-
tively feasible.
PART II — VOLUME
SUBMITTER PLANS
SECTION 13. DEFINITIONS
.01 Volume Submitter Plan — A “vol-
ume submitter plan” or “VS plan” refers to
either a specimen plan of a VS practitioner
or a plan of a client of the VS practitioner
that is substantially similar to the VS prac-
titioner’s approved specimen plan.
.02 Specimen Plan — A “specimen
plan” is a sample plan of a VS practitioner
(rather than the actual plan of an em-
ployer). A specimen plan may be a single
document that does not use an adoption
agreement, or it may consist of a basic
plan document and an adoption agree-
ment, within the meaning of section 4.03
and section 4.04, respectively.
.03 Advisory Letter — An “advisory
letter” is a written statement issued by the
Service to a VS practitioner or VS mass
submitter as to the acceptability of the
form of a specimen plan and any related
trust or custodial account documents un-
der § 401(a) or 403(a).
.04 Trust or Custodial Account Doc-
ument — A “trust or custodial account
document” is the portion of a VS plan
that contains the trust agreement or custo-
dial account agreement and includes provi-
sions covering such matters as the powers
and duties of trustees, investment author-
ity, and the kinds of investments that may
be made.
.05 VS Practitioner — A “VS prac-
titioner” is any person that (1) has an
established place of business in the United
States where it is accessible during every
business day and (2) represents to the Ser-
vice that it has at least 30 employer-clients
each of which is reasonably expected to
adopt a plan that is substantially similar
to the VS practitioner’s specimen plan.
Notwithstanding the preceding sentence,
the required number of employer-clients
reasonably expected to adopt a substan-
tially similar money purchase pension
specimen plan is reduced to 10 in the case
of a VS practitioner that has specimen
plans for two or more separate categories
described in section 17.03, one of which
is a money purchase pension plan. For
example, if a VS practitioner has a money
purchase pension specimen plan and no
other types of plans, or if a VS practi-
tioner has plans described in two or more
categories, none of which is a money pur-
chase pension plan, the employer-client
requirement remains at 30. The deadline
for timely adoption will be announced by
the Service in future guidance.
A VS practitioner may submit any num-
ber of specimen plans for advisory let-
ters provided the 30-employer requirement
2011–44 I.R.B.619October 31, 2011

(or 10, if applicable) is separately satis-
fied with respect to each specimen plan.
For this purpose, where an adoption agree-
ment format is used, each adoption agree-
ment is treated as one specimen plan. The
Service reserves the right at any time to
request from the VS practitioner a list of
the employers that have adopted or are ex-
pected to adopt the VSpractitioner’s spec-
imen plans, including the employers’ busi-
ness addresses and employer identification
numbers. Notwithstanding the preceding
two sentences, any person that has an es-
tablished place of business in the United
States where it is accessible during every
business day may sponsor a specimen plan
as a word-for-word identical adopter of a
specimen plan of a VS mass submitter, re-
gardless of the number of employers that
are expected to adopt the plan.
By submitting an application for an ad-
visory letter for a specimen plan under this
revenue procedure (or by having an appli-
cation filed on its behalf by a VS mass sub-
mitter), a person represents to the Service
that it is a VS practitioner, as defined in
this section 13.05. If the VS practitioner’s
specimen plan permits the VS practitioner
to amend the VS plan on behalf of adopt-
ing employers, as permitted by section 15,
the VS practitioner also agrees to comply
with any requirements imposed on spon-
sors of M&P plans by this procedure. Fail-
ure to comply with these requirements may
result in the loss of eligibility to sponsor
specimen plans and the revocation of ad-
visory letters that have been issued to the
VS practitioner.
.06 VS Mass Submitter — A “VS mass
submitter” is any person that (1) has an es-
tablished place of business in the United
States where it is accessible during every
business day and (2) submits advisory let-
ter applications on behalf of at least 30
unaffiliated practitioners each of which is
sponsoring, on a word-for-word identical
basis, the same specimen plan. For pur-
poses of determining whether 30 unaffil-
iated practitioners sponsor on a word-for
word basis the same specimen plan, the VS
mass submitter is treated as one of the 30
unaffiliated practitioners. For purposes of
this definition, affiliation is determined un-
der § 414(b) and (c). Additionally, the fol-
lowing will be considered to be affiliated:
any law firm, accounting firm, consulting
firm, etc., with its partners, members, as-
sociates, etc. A VS mass submitter will be
treated as a VS mass submitter with respect
to each specimen plan for which the 30 un-
affiliated practitioner requirement is sepa-
rately met.
SECTION 14. PROVISIONS
REQUIRED IN EVERY VS PLAN
.01 Anti-Cutback Provisions — VS
plans must specifically provide for the
protection provided under § 411(a)(10)
and (d)(6), to the extent required, in the
event that the employer amends the plan
in any manner. If a VS plan authorizes
the VS practitioner to amend the plan on
behalf of employers, the VS practitioner
may not amend the plan in a manner that
could result in the elimination of a benefit
to the extent the benefit is required to be
protected under § 411(d)(6) with respect to
the plan of any adopting employer, unless
permitted to do so under §§ 1.401(a)–4
and 1.411(d)–4. In addition, a VS plan that
is not exempt from the top-heavy require-
ments and that does not contain vesting
rules for all years that are at least as fa-
vorable to participants as those provided
in § 416(b), must specifically provide that
any vesting that occurs while the plan is
top-heavy will not be cut back if the plan
ceases to be top-heavy.
.02 Definition of Employee / § 414(b),
(c), (m), (n), and (o) — Each VS plan
must include a definition of employee as
any employee of the employer maintain-
ing the plan or any other employer aggre-
gated under § 414(b), (c), (m), or (o) and
the regulations thereunder. The definition
of employee shall also include any individ-
ual deemed under § 414(n) (or under regu-
lations under § 414(o)) to be an employee
of any employer described in the previous
sentence.
.03 Definition of Service / § 414(b), (c),
(m), (n), and (o) — Each VS plan must
specifically credit all service with any em-
ployer aggregated under § 414(b), (c), (m),
or (o) and the regulations thereunder as
service with the employer maintaining the
plan. In addition, in the case of an individ-
ual deemed under § 414(n) (or under regu-
lations under § 414(o)) to be the employee
of any employer described in the previous
sentence, service with such employer must
be credited to such individual.
.04 Adopting Employer Modification
of Trust or Custodial Account Document
— An employer will not be considered to
have an individually designed plan merely
because the employer amends adminis-
trative provisions of the trust or custodial
account document (such as provisions
relating to investments and the duties of
trustees), provided the amended provi-
sions are not in conflict with any other
provision of the plan and do not cause
the plan to fail to qualify under § 401(a).
For this purpose, an amendment includes
modification of the language of the trust
or custodial account document and the
addition of overriding language.
.05 Other Provisions Required in Adop-
tion Agreements — Each VS plan must
contain a dated employer signature line.
The employer must sign the adoption
agreement when it first adopts the plan and
must complete and sign a new adoption
agreement if the plan has been restated.
In addition, the employer must complete
a new signature page if it modifies any
prior elections or makes new elections
in its adoption agreement. The signature
requirement may be satisfied by an elec-
tronic signature that reliably authenticates
and verifies the adoption of the adoption
agreement, or restatement, amendment
or modification thereof, by the employer.
The adoption agreement must state that
it is to be used with one and only one
specimen plan. In addition, the adop-
tion agreement must contain a cautionary
statement to the effect that the failure to
properly fill out the adoption agreement
mayresultinfailureoftheplantoqualify
under § 401(a) or 403(a). If the VS practi-
tioner has the authority to amend the plan
on behalf of employers who have adopted
the plan, as described under section 15.03
below, the adoption agreement must also
contain a statement that provides that the
practitioner will inform the adopting em-
ployer of any amendments made to the
plan or of the discontinuance or abandon-
ment of the plan.
.06 Practitioner Telephone Numbers —
VS plan adoption agreements must include
the VS practitioner’s name, address, and
telephone number (or a space for the ad-
dress and telephone number of the practi-
tioner’s authorized representative) for in-
quiries by adopting employers regarding
the adoption of the plan, the meaning of
plan provisions, or the effect of the advi-
sory letter.
October 31, 20116202011–44 I.R.B.

SECTION 15. APPROVED PLANS
— MAINTENANCE OF APPROVED
STATUS
.01 Cumulative List in Six-Year Cycle
— Rev. Proc 2007–44 provides that prac-
titioners of pre-approved VS plans must
submit requests for advisory letters during
the applicable on-cycle submission period
for a six-year cycle in order to continue to
rely on their advisory letters. Practition-
ers may apply for advisory letters at other
times, but these filings will be “off-cycle”
filings, as described in section 21.03 of this
revenue procedure. The Service will re-
view the plans that have been submitted
during the applicable on-cycle submission
period for a six-year cycle taking into ac-
count the applicable Cumulative List that
identifies changes in the qualification re-
quirements of the Code as well as items
of published guidance relating to the plan
qualification requirements, such as regula-
tions and revenue rulings. However, in or-
der to be qualified, a plan must comply in
operation with all relevant qualification re-
quirements, not just those on the applicable
Cumulative List.
.02 Subsequent Required Interim
Amendments — Except as otherwise pro-
vided in future guidance, in the event
of changes in qualification requirements
resulting from future guidance, or other
regulatory or statutory changes that were
not taken into account in issuing the ad-
visory letter, an approved VS plan must
be amended by the practitioner and, if
necessary, the employer, to retain its ap-
proved status if any provisions therein fail
to meet the requirements of law, regula-
tions, or other issuances and guidelines
affecting qualification. See section 5.01 of
Rev. Proc. 2007–44 regarding the time by
which such amendments must be adopted.
Failure to so amend could result in the loss
of a plan’s qualified status. However, this
does not change the applicable on-cycle
submission period for the six-year cycle
when practitioners must request advisory
letters, which will still occur only once
every six years. Practitioners are required
to make reasonable and diligent efforts to
ensure that each employer that, to the best
of the practitioner’s knowledge, continues
to maintain the plan as a VS plan amends
its plan when necessary.
The plan must operationally comply
with any changes in qualification re-
quirements and the terms of the plan as
ultimately amended to reflect the changes.
.03 Option to Permit Practitioner
Amendment — A VS practitioner may
amend its specimen plan. Ordinarily the
amendments will apply only to the plans
of employers who adopt the plan after it
has been amended and will not apply to
plans of employers who adopted the plan
prior to the amendment. However, a VS
plan may, but is not required to, include
a provision that authorizes the VS prac-
titioner to amend the plan on behalf of
employers who have previously adopted
the plan, so that changes in the Code, reg-
ulations, revenue rulings, other statements
published by the Service (including model
and sample amendments that specifically
provide that their adoption will not cause
such plan to be individually designed),
or corrections of prior approved plans
may be applied to all employers who have
adopted the plan. The provision for prac-
titioner amendment must provide that, for
purposes of reliance on the advisory letter,
the practitioner will no longer have the
authority to amend the plan on behalf of
the adopting employer as of the date of the
adoption of an employer amendment to
the plan to incorporate a type of plan not
allowable in the VS program described
in section 16.03 (e.g., the addition of an
ESOP)orasofthedatetheServicenoti-
fies the practitioner that the plan is being
treated as an individually designed plan
pursuant to section 24.03.
.04 Responsibilities of Practitioner —
A VS practitioner must comply with the
requirements in this section 15 as well as
sections 7.06 and 9 through 11 that apply
to M&P sponsors. Thus, the VS practi-
tioner must maintain, or have maintained
on its behalf, a recordof the employers that
have adopted the plan, and the VS practi-
tioner must make reasonable and diligent
efforts to ensure that adopting employers
have actually received and are aware of all
plan amendments and that such employers
adopt new documents when necessary.
.05 Loss of Qualified Status — If a
practitioner reasonably concludes that an
employer’s VS plan may no longer be a
qualified plan and the practitioner does not
or cannot submit a request to correct the
qualification failure under EPCRS, it is in-
cumbent on the practitioner to notify the
employer that the plan may no longer be
qualified, advise the employer that adverse
tax consequences may result from loss of
the plan’s qualified status, and inform the
employer about the availability of EPCRS.
See Rev. Proc. 2008–50.
SECTION 16. ADVISORY LETTERS
—SCOPE
.01 General Limits on Advisory Let-
ters — Advisory letters will be issued only
to VS practitioners or VS mass submit-
ters. Advisory letters constitute determi-
nations as to the qualification of the plans
as adopted by particular employers only
under the circumstances, and to the extent,
described in section 19. Advisory letters
do not constitute rulings or determinations
as to the exempt status of related trusts or
custodial accounts.
.02 Nonapplicability of this Revenue
Procedure to section 403(b) Plans — Ad-
visory letters will not be issued under this
revenue procedure for plans intended to
meet the requirements under § 403(b) (see
Rev. Proc. 98–59).
.03 Areas Not Covered by Advisory
Letters — Advisory letters will not be is-
sued for:
(1) Multiemployer plans;
(2) Union plans (this does not preclude
a VS plan from covering employees of
the employer who are included in a unit
covered by a collective bargaining agree-
ment or the adoption of a VS plan pur-
suant to such agreement as a single-em-
ployer plan that covers only employees of
the employer);
(3) Stock bonus plans;
(4) Employee stock ownership plans;
(5) Pooled fund arrangements contem-
plated by Rev. Rul. 81–100 (as modi-
fied by Rev. Rul. 2004–67 and Rev. Rul.
2011–1);
(6) Applicable defined benefit plans
within the meaning of § 411(a)(13)(C)
(Hybrid Plans);
(7) Plans described in § 414(k) (relat-
ing to a defined benefit plan that provides
a benefit derived from employer contribu-
tions that is based partly on the balance of
the separate account of a participant);
(8) Target benefit plans, other than
plans which, by their terms, satisfy each of
the safe harbor requirements described in
§ 1.401(a)(4)–8(b)(3)(i),aswellasthead-
ditional rules in § 1.401(a)(4)–8(b)(3)(ii)
through (vii);
2011–44 I.R.B.621October 31, 2011

(9) Church plans described in § 414(e)
that have not made the election provided
by § 410(d);
(10) Governmental plans that include
so-called “DROP” provisions or similar
provisions;
(11) Plans under which the § 415 limi-
tations are incorporated by reference;
(12) Plans that incorporate the ADP test
under § 401(k)(3) or the ACP test under
§ 401(m)(2) by reference;
(13) Section 401(k) plans that pro-
vide for hardship distributions under
circumstances not described in the safe
harbor standards in the regulations under
§ 401(k), unless these distributions are
subject to nondiscriminatory and objective
criteria contained in the plan;
(14) Fully-insured § 412(e)(3) plans,
other than plans that, by their terms, satisfy
the safe harbor in § 1.401(a)(4)–3(b)(5);
(15) Plans that fail to contain a pro-
vision reflecting the requirements of
§ 414(u) (see Rev. Proc. 96–49);
(16) Plans that include so-called fail-
safe provisions for § 401(a)(4) or the av-
erage benefit test under § 410(b);
(17) Plans that include blanks or fill-in
provisions for the employer to complete,
unless the provisions have parameters that
preclude the employer from completing
the provisions in a manner that could vi-
olate the qualification requirements;
(18) Plans designed to satisfy the provi-
sions of § 105;
(19) Plans that include § 401(h) ac-
counts;
(20) Eligible combined plans within the
meaning of § 414(x)(2).
The Service may, in its discretion, de-
cline to issue advisory letters for other
types of plans not described in this section
16.03.
SECTION 17. ADVISORY
LETTERS — INSTRUCTIONS TO
VS PRACTITIONERS
.01 Employee Plans Rulings and Agree-
ments Issues Advisory Letters — Em-
ployee Plans Rulings and Agreements
will, upon the request of a VS practitioner,
issue an advisory letter as to the accept-
ability of the form of the VS practitioner’s
specimen plan under § 401(a) or 403(a).
.02 Procedure for Requesting Advisory
Letters — A request for an advisory let-
ter relating to a specimen plan must be
submitted on the current version of Form
4461,Application for Approval of Mas-
ter or Prototype or Volume Submitter De-
fined Contribution Plans, Form 4461-A,
Application for Approval of Master or Pro-
totype or Volume Submitter Defined Ben-
efit Plans, or Form 4461-B,Application
for Approval of Master or Prototype or
Volume Submitter Plans Mass Submitter
Adopting Sponsor or Practitioner,asap-
propriate. The Service intends to revise
Forms 4461, 4461-A, and 4461-B. Until
the forms have been revised, a request for
an advisory letter should be accompanied
by the appropriate form with the following
items, if applicable, completed:
(1) Form 4461 — Complete Part 1,
items 1–9, and Attachment 1 which can
be accessed athttp://www.irs.gov/pub/irs-
tege/form4461_attachment.pdf
(2) Form 4461-B — Complete in its
entirety.
(3) Form 4461-A (relates to DB plans)
— Complete Part 1 and an attachment that
the Service will provide at a future date
These forms may be downloaded from
the Internet at the following address:
http://www.irs.gov. All information on
the first page of the application must be
typed. The request must be sent to the ad-
dress in section 20. The VS request must
be accompanied by the required user fee
submitted with Form 8717,User Fee for
Employee Plan Determination, Opinion
and Advisory Letter Request,andasigned
certification that all necessary amend-
mentsrequiredbytheServicetoretainthe
qualified status of the VS practitioner’s
specimen plan have been made and com-
municated to all adopting employers.
6
See
http://www.irs.gov/pub/irs-tege/cert_in-
terim_amendments.pdffor certification.
.03 Separate Specimen Plans and Ap-
plications Required for Different Cate-
gories of Plans
(1) Specimen plans that consist of a
basic plan document and adoption agree-
ment. Except as provided in this section
17.03(1), the rules in section 7.04 (dis-
regarding references therein to standard-
ized and nonstandardized plans) apply to a
specimen plan that consists of a basic plan
document and adoption agreement as if the
specimen plan were an M&P plan. Thus,
a single basic plan document may not be
used in conjunction with both defined con-
tribution specimen plans and defined ben-
efit specimen plans. In addition, a de-
finedcontributionspecimenplanmaynot
include any combination of profit-sharing,
money purchase (other than target bene-
fit), and target benefit plan. Accordingly,
separate adoption agreements are required
for each of these types of defined contribu-
tion specimen plans. The separate defined
contribution adoption agreements may be
associated with the same defined contri-
bution basic plan document, but the pro-
visions of the basic plan document must
be identical for all specimen plans using
that document (that is, no elective or op-
tional features). Likewise, multiple de-
fined benefit adoption agreements may be
associated with a single defined benefit ba-
sic plan document if the provisions of the
basic plan document are identical for all
specimen plans using that document (that
is, no elective or optional features). Sepa-
rate adoption agreements are not required
for defined benefit specimen plans that are
integrated (i.e., provide for permitted dis-
parity) and defined benefit specimen plans
that are non-integrated. Instead, a single
defined benefit adoption agreement may
provide options for both integrated and
non-integrated benefit formulas.
In addition, the same basic plan docu-
ment may not be used for both nongovern-
mental specimen plans (i.e., specimen
plans that are not described in § 414(d))
and governmental specimen plans. How-
ever, separate governmental defined con-
tribution specimen plans may have the
same basic plan document and separate
governmental defined benefit specimen
plans may have the same basic plan doc-
ument.
A separate application form is required
to be submitted for each specimen plan,
that is, for each basic plan document/adop-
tion agreement combination (where the
specimen plan consists of a basic plan
document and adoption agreement). In
the case of a simultaneous submission of
plans using the same basic plan document,
only one copy of the basic plan document
should be provided. If the requests are not
6
See footnote 4 for interim user fee information under Rev. Proc. 2011–8, User fees for employee plans and exempt organizations, as modified by Announcement 2011–8, until Form 8717,
User Fee for Employee Plan Determination, Opinion and Advisory Letter Request, is modified.
October 31, 20116222011–44 I.R.B.

simultaneous, the sponsor must submit
a copy of the basic plan document with
each submission and include a cover letter
identifying the original submission. The
plan number of such basic plan document
must remain the same as in the prior sub-
mission.
(2) Specimen plans that consist of
a single document without an adoption
agreement. A separate specimen plan and
application is required for each of the fol-
lowing categories of specimen plans where
the specimen plan consists of a single
document without an adoption agreement:
a profit-sharing plan (with or without a
§ 401(k) arrangement), a money purchase
pension plan (other than a target benefit
plan), a target benefit plan, and a defined
benefit plan. In addition, a separate spec-
imen plan and application is required for
each of the categories of plans in the pre-
ceding sentence if the specimen plan is a
governmental plan. Different categories
may not be combined in a single specimen
plan or application. Thus, for example,
separate specimen plans and application
forms must be submitted for a govern-
mental defined benefit specimen plan that
consists of a single document without
an adoption agreement and a nongovern-
mental defined benefit specimen plan that
consists of a single document without an
adoption agreement.
.04 Sample Language — A Listing
of Required Modifications (LRM) con-
taining sample plan language is available
from Employee Plans Rulings and Agree-
ments. Although the sample language is
designed for use in M&P plans, which
use an adoption agreement format, VS
practitioners should refer to the sample
language as a guide in drafting VS plans.
To expedite the review of their plans,
VS practitioners are encouraged to use
LRM language where appropriate and to
identify where such language is being
used in their plan documents. LRMs may
be downloaded from the Internet at the
following address:http://www.irs.gov/re-
tirement/article/0,,id=97182,00.html.
.05 Timing of Issuance of Advisory Let-
ters — The Service intends to issue advi-
sory letters to practitioners and VS mass
submitters (as well as opinion letters to
M&P mass submitters and sponsors) at ap-
proximately the same time within the ap-
plicable six-year cycle. In the interim, the
Service will send an email to the applicable
M&PorVSmasssubmitter,sponsor,or
practitioner if the Service determines that
the plan appears to be in full compliance
with the applicable qualification require-
ments, based on the submissions and the
completed review. Notwithstanding the
preceding sentence, this email only pro-
vides assurance that the Service believes
theplanappearstomeet the applicable
qualification requirements under review as
of the date of the email. This email corre-
spondence is for the convenience of the ap-
plicable sponsor, practitioner, or mass sub-
mitter, but does not constitute an official
opinion or advisory letter. Until issuance
of the official opinion or advisory letter no
reliance exists. The Service reserves the
right to require changes after the email is
sent, in its sole discretion.
SECTION 18. VS MASS SUBMITTERS
.01 Advisory Letters Issued to VS Mass
Submitters — EP Rulings and Agreements
will, upon request by a VS mass submitter,
asdefinedinsection13.06,issueanad-
visory letter as to the acceptability of the
form of the VS mass submitter’s specimen
plan under § 401(a) or 403(a). See section
20 for the address to file the application.
The provisions of section 17.05 on the tim-
ing of the issuance of advisory letters and
an interim email notification by the Ser-
vice also apply under this section.
.02 As noted in section 17.02, a VS
mass submitter’s application must be sub-
mitted on the current version of Form
4461,Application for Approval of Master
or Prototype or Volume Submitter De-
fined Contribution Plans, Form 4461-A,
Application for Approval of Master or
Prototype or Volume Submitter Defined
Benefit Plans, or Form 4461-B,Applica-
tion for Approval of Master or Prototype
or Volume Submitter Plans Mass Submit-
ter Adopting Sponsor or Practitioner,as
appropriate. The Service intends to revise
Forms 4461, 4461-A, and 4461-B. Until
the forms have been revised, a request for
an opinion letter should be accompanied
by the appropriate form with the following
items, if applicable, completed:
(1) Form 4461 — Complete Part 1,
items 1–9, and Attachment 1 which can
be accessed athttp://www.irs.gov/pub/irs-
tege/form4461_attachment.pdf
(2) Form 4461-B — Complete in its
entirety.
(3) Form 4461-A (relates to DB plans)
— Complete Part 1, and an attachment that
the Service will provide at a future date.
These forms may be downloaded from
the Internet at the following address:
http://www.irs.gov. All information on
the first page of the application must be
typed. The request must be sent to the ad-
dress in section 20. The VS request must
be accompanied by the required user fee
submittedwithForm8717,UserFeefor
Employee Plan Determination, Opinion,
and Advisory Letter Request, and a signed
certification that all necessary amend-
ments required by the Service to retain the
qualified status of the VS practitioner’s
specimen plan have been made and com-
municated to all adopting employers.
7
See
http://www.irs.gov/pub/irs-tege/cert_in-
terim_amendments.pdffor certification.
PART III — ALL
PRE-APPROVED PLANS
SECTION 19. EMPLOYER RELIANCE
.01 Standardized M&P Plans — An
employer adopting a standardized M&P
plan may rely on that plan’s opinion let-
ter, except as provided in (1) through (3)
and section 19.03 below, if the sponsor of
such plan or plans has a currently valid
favorable opinion letter, the employer has
followed the terms of the plan(s), and the
coverage and contributions or benefits
under the plan(s) are not more favorable
for highly compensated employees (as
defined in § 414(q)) than for other em-
ployees.
(1)Anemployermaynotrelyonan
opinion letter for a standardized plan with
respect to the requirements of §§ 415 and
416, without obtaining a determination let-
ter, if the employer maintains at any time,
or has maintained at any time, another
plan, including a standardized plan, that
was qualified or determined to be qualified
covering some of the same participants.
For this purpose, a plan that has been prop-
7
See footnote 4 for interim user fee information under Rev. Proc. 2011–8, User fees for employee plans and exempt organizations, as modified by Announcement 2011–8 until, Form 8717,
User Fee for Employee Plan Determination, Opinion and Advisory Letter Request, is updated.
2011–44 I.R.B.623October 31, 2011

erly replaced by the adoption of a standard-
ized plan is not considered another plan.
For example, the plan that has been re-
placed and the standardized plan must be
ofthesametype(e.g., both defined bene-
fit plans) in order for the employer to be
able to rely on the standardized plan with
respect to the requirements of §§ 415 and
416 without obtaining a determination let-
ter. In addition, an employer that adopts
a standardized defined contribution plan
will not be considered to have maintained
another plan merely because the employer
has maintained another defined contribu-
tion plan(s), provided such other plan(s)
has been terminated prior to the effective
date of the standardized plan and no annual
additions have been credited to the account
of any participant under such other plan(s)
as of any date within a limitation year of
the standardized plan.
(2) An employer that has adopted a
standardized defined benefit plan may rely
on an opinion letter with respect to the re-
quirements of § 401(a)(26) only if the plan
satisfies the requirements of § 401(a)(26)
with respect to its prior benefit structure
or is deemed to satisfy § 401(a)(26) under
the regulations. However, an employer
may request a determination letter if the
employer wishes to have reliance as to
whether the plan satisfies § 401(a)(26)
with respect to its prior benefit structure.
(3) An employer that adopts a standard-
ized plan may not rely on an opinion letter
with respect to: (a) whether the timing of
any amendment to the plan (or series of
amendments) satisfies the nondiscrimina-
tion requirements of § 1.401(a)(4)–5(a),
except with respect to plan amendments
granting past servicethat meet the safe
harbor described in § 1.401(a)(4)–5(a)(3)
and are not part of a pattern of amend-
ments that significantly discriminates in
favor of highly compensated employ-
ees; or (b) whether the plan satisfies
the effective availability requirement of
§ 1.401(a)(4)–4(c) with respect to any
benefit, right, or feature. An employer that
adopts a standardized plan as an amend-
ment to a plan other than a standardized
plan may not rely on an opinion letter
with respect to whether a benefit, right, or
feature that is prospectively eliminated sat-
isfies the current availability requirements
of § 1.401(a)(4)–4 of the regulations. Such
an employer may request a determina-
tion letter if the employer wishes to have
reliance as to whether the prospectively
eliminated benefit, right, or feature satis-
fies the current availability requirements.
.02 Nonstandardized M&P Plans and
Volume Submitter Plans — An employer
adopting a nonstandardized M&P or VS
plan may rely on that plan’s opinion or
advisory letter as described in this sec-
tion 19 if the employer’s plan is identi-
cal to an approved M&P or specimen plan
with a currently valid favorable opinion
or advisory letter, the employer has not
amended the plan other than to choose op-
tions provided under the approved plan or
to make amendments as described in sec-
tion 19.03(3), and the employer has fol-
lowed the terms of the plan. These em-
ployers can forego filing Form 5307 and
rely on the plan’s favorable opinion or ad-
visory letter with respect to the qualifica-
tion requirements, except as provided in
subparagraphs (1) through (4) and section
19.03 below.
(1) Except as provided in section
19.02(2), (3) and (4), adopting employers
of nonstandardized M&P plans and VS
plans may not rely on a favorable opin-
ion or advisory letter with respect to the
requirements of:
(a) § 401(a)(4), 401(a)(26), 401(l),
410(b), or 414(s); or
(b) if the employer maintains or has
ever maintained another plan covering
some of the same participants, § 415 or
416.
For this purpose, whether an employer
maintains or has ever maintained another
plan will be determined using principles
consistent with section 19.01 above.
(2) Adopting employers of nonstan-
dardized M&P plans and VS plans may
rely on the opinion or advisory letter with
respect to the requirements of §§ 410(b)
and 401(a)(26) (otherthan the § 401(a)(26)
requirements that apply to a prior benefit
structure) if 100 percent of all nonexclud-
able employees benefit under the plan.
(3) Nonstandardized M&P plans must
give adopting employers the option to
elect a safe harbor allocation or benefit
formula and a safe harbor compensation
definition. Adopting employers of non-
standardized M&P plans that elect a safe
harbor allocation or benefit formula and a
safe harbor compensation definition may
rely on an opinion letter with respect to the
nondiscriminatory amounts requirement
under § 401(a)(4). Adopting employers
of nonstandardized M&P plans that are
§ 401(k) and/or § 401(m) plans may rely
on an opinion letter with respect to whether
the form of the plan satisfies the actual
deferral percentage test of § 401(k)(3)
or the actual contribution percentage test
of § 401(m)(2) if the employer elects to
use a safe harbor definition of compen-
sation in the test. Adopting employers
of nonstandardized M&P plans described
in § 401(k)(11) and/or § 401(m)(12) may
rely on an opinion letter with respect to
whether the form of the plan satisfies these
requirements unless the plan provides for
the safe harbor contribution to be made
under another plan.
(4)AVSplanmaygiveanadopt-
ing employer the ability to select an
allocation formula for employer non-
elective contributions that satisfies one
of the design-based safe harbors in
§ 1.401(a)(4)–2(b)(2) or a benefit for-
mula that satisfies one of the design-based
safe harbors under § 1.401(a)(4)–3(b)(3),
(4), or (5), and the ability to select a safe
harbor compensation definition for such
formula that satisfies § 1.414(s)–1(c). If
the plan of the adopting employer al-
locates contributions or provides ben-
efits using one of the designed based
safe harbors in § 1.401(a)(4)–2(b)(2) or
§ 1.401(a)(4)–3(b)(3), (4), or (5), and the
plan defines compensation using a defi-
nition that satisfies § 1.414(s)–1(c) then
the adopting employer may rely on an
advisory letter with respect to the nondis-
criminatory amounts requirement under
§ 401(a)(4).
.03 Other Limitations and Conditions
on Reliance — The following conditions
and limitations apply with respect to both
M&P and VS plans:
(1) An adopting employer can rely on
a favorable opinion or advisory letter for
a plan that amends or restates a plan of
the employer only if the plan that is being
amended or restated was qualified.
(2) An adopting employer has no re-
liance if the employer’s adoption of the
plan precedes the issuance of an opinion
or advisory letter for the plan.
(3) An adopting employer can rely on
an opinion or advisory letter only if the re-
quirements of this section 19 are met, and
the employer’s plan is identical to an ap-
proved M&P or specimen plan with a cur-
rently valid favorable opinion or advisory
letter; that is, the employer has not added
October 31, 20116242011–44 I.R.B.

any terms to the approved M&P or VS plan
and has not modified or deleted any terms
of the plan other than choosing options per-
mitted under the plan or, in the case of an
M&P plan, amended the document as per-
mitted under section 5.06 or 5.09 or, in
the case of a VS plan, modified the doc-
ument as permitted under sections 14 and
15. Thus, for example, in the case of a VS
plan, the employer’s plan must be identi-
cal to the approved specimen plan except
as the result of the employer’s selection
among options that are permitted under the
terms of the approved specimen plan and
modifications permitted under sections 14
and 15.
For purposes of this section 19.03(3),
a plan will not fail to be identical to an
approved M&P or specimen plan if:
(a) the employer modifies or amends
the plan to add or change a provision
and/or to specify or change the effective
date of a provision, provided the employer
is permitted to make the modification or
amendment under the terms of the ap-
proved M&P or specimen plan as well as
under § 401(a) or 403(a), and, except for
the effective date, the provision is identi-
cal to a provision in the approved plan;
(b) the employer, sponsor or practi-
tioner adopts an interim or discretionary
amendment in accordance with section 21
or Rev. Proc. 2007–44; or
(c) the employer adopts a model or sam-
ple amendment that the Service has indi-
cated will not cause the plan to be treated
as an individually designed plan.
For example, an employer is not re-
quired to restate its M&P or VS plan in
order to change options under the plan or to
specify different effective dates. Also see
section 5.02, which limits an employer’s
ability to amend an M&P plan without
causing the plan to be treated as an indi-
vidually designed plan, and section 5.11,
which requires the employer to complete
a new signature page when the employer
changes options in an M&P adoption
agreement. An adopting employer cannot
rely on an opinion or advisory letter if the
adopting employer has modified the terms
of the plan’s approved trust in a manner
that would cause the plan to fail to be
qualified under § 401(a).
.04 Reliance Equivalent to Determina-
tion Letter — If an employer can rely on
a favorable opinion or advisory letter pur-
suant to this section, the opinion or advi-
sory letter shall be equivalent to a favor-
able determination letter. For example, the
favorable opinion or advisory letter shall
be treated as a favorable determination let-
ter for purposes of section 21 of Rev. Proc.
2011–6, regarding the effect of a determi-
nation letter, and section 5.01(4) of Rev.
Proc. 2008–50, regarding the definition of
“favorable letter” for purposes of EPCRS.
Of course, the extent of the employer’s re-
liance may be limited, as provided in this
section.
SECTION20.WHERETOFILEAND
OTHER RULES FOR APPLICATIONS
AND LETTERS
.01 Opinion Letters –Applications for
opinion letters, including applications
filed by M&P mass submitters, should be
sent to the attention of:
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
Attn: Pre-Approved Plans Coordinator
Room 5106
.02 Advisory Letters — Applications
for advisory letters, including applications
filed by VS mass submitters, should be
sent to:
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
Attn: Pre-Approved Plans Coordinator
Room 5106
.03 For purposes of .01 and .02 above, a
request shipped by Express Mail or a deliv-
ery service should be sent to the attention
of the Pre-Approved Plans Coordinator, to:
Intern
al Revenue Service
550 Mai
n Street
Cincin
nati, OH 45202
Room 51
06
.04 Effect of Failure to Disclose Mate-
rial Fact or to Accurately Provide Informa-
tion — The Service may determine, based
on the application, the extent of review of
the pre-approved plan. A failure to dis-
close a material fact ormisrepresentation
of a material fact in the application may ad-
versely affect the reliance that would oth-
erwise be obtained through issuance by the
Service of a favorable opinion or advisory
letter. Similarly, failure to accurately pro-
vide any of the information called for on
any form required by this revenue proce-
duremayresultinnorelianceonthefa-
vorable opinion letter or advisory letter.
.05 Additional Information May Be Re-
quested — The Service may, at its dis-
cretion, require any additional informa-
tion that it deems necessary, including a
demonstration of how the variables (op-
tions or alternatives) in the M&P or spec-
imen plan interrelate to satisfy the qualifi-
cation requirements of the Code. If a let-
ter requesting changes to plan documents
is sent to the sponsor or VS practitioner or
an authorized representative, the changes
must be received no later than 30 days
fromthedateoftheletter,andtheresponse
must include either a copy of the plan with
the changes highlighted or, if the changes
are not extensive, replacement pages. If
the changes are not received within 30
days, the application may be considered
withdrawn. An extension of the 30-day
time limit will only be granted for good
cause.
.06 Inadequate Submissions — The
Service will return, without further action,
plans that are not in substantial compli-
ance with the qualification requirements
of § 401(a) or 403(a) or plans that are so
deficient that they cannot be reviewed in
a reasonable amount of time. A plan may
be considered not to be in substantial com-
pliance if, for example, it omits or merely
incorporates qualification requirements by
reference to the applicable Code section.
The Service will not consider these plans
until after they are revised, and they will
be treated as new requests as of the date
they are resubmitted. No additional user
fee will be charged if an inadequate sub-
mission is amended to be in substantial
compliance and is resubmitted to the Ser-
vice within 30 days following the date the
sponsor or VS practitioner is notified of
such inadequacy.
.07 Nonidentification of Questionable
Issues May Cause Delay — If the plan doc-
ument submitted as part of an opinion or
advisory letter request contains a provision
that gives rise to an issue for which con-
trary published authorities exist, failure to
disclose and address significant contrary
authorities, as required in section 6.12 of
Rev. Proc 2011–6, 2011–1 I.R.B. 195, may
2011–44 I.R.B.625October 31, 2011

result in requests for additional informa-
tion, which will delay action on the re-
quest.
.08 DOL Participant Loan Regulations
not Addressed by Opinion or Advisory
Letter — Pre-approved plans may adopt
procedures to complywith the Department
of Labor’s (DOL) participant loan regula-
tions under section 408(b)(1) of ERISA in
the plan or in a separate document. The
adoption of procedures outside of the plan
document that are intended to comply with
these regulations will not cause a pre-ap-
proved plan to be considered an individu-
ally designed plan. The Service will not
review loan program procedures (whether
in the plan or in a separate written docu-
ment) to determine whether they comply
with the requirements of the DOL regula-
tions. Also, any opinion or advisory let-
ter issued for a pre-approved plan will not
consider whether loan program procedures
may, in the operation of the plan, have an
adverse effect on the qualified status of the
plan. However, the loan program proce-
dures under the plan may not be inconsis-
tent with the qualification requirements of
§ 401(a) of the Code.
.09 Nontransferability of Opinion and
Advisory Letters — An opinion or advi-
sory letter issued to a sponsor or VS prac-
titioner is not transferable to any other en-
tity. In the case of a change in entity, a let-
terissuedtoasponsororVSpractitioner
may not be relied upon by a different en-
tity. If a different entity assumes sponsor-
ship of the plan, it must submit an applica-
tion for a new letter. Such an application
may be filed at the time of the assumption
of sponsorship and the filing is not lim-
ited to the applicable on-cycle submission
period. The application will be subject to
a reduced user fee as provided in section
6.03(8) or 6.04(4) of Rev. Proc. 2011–8.
The new letter will recognize the change in
sponsorship and will not modify the scope
of or change the reliance on the original
letter. The Service may in appropriate cir-
cumstances request documentation of the
assumption of sponsorship prior to issuing
a letter to the new entity. Examples of a
change in entity include, but are not lim-
ited to, a change in the employer identifi-
cation number, the acquisition of a sponsor
by another entity or the sale or transfer of
the stock or assets of the sponsor to another
entity.
SECTION 21. AMENDMENTS
.01 Opinion or Advisory Letters for
Sponsor or VS Practitioner Amendments
— A plan must be operated in accordance
with the written plan document. When
there are changes with respect to plan qual-
ification requirements that will impact the
provisions of the written plan document,
the adoption of interim amendments will
generally be required in accordance with
the rules set forth in Rev. Proc. 2007–44.
Interim amendments adopted by a pre-ap-
proved sponsor or practitioner on behalf
of adopting employers must be provided
to the adopting employers. The date on
which each amendment is adopted by the
M&P sponsor or VS practitioner must
be provided with the amendment. The
requirement to provide the date for each
amendment is effective for amendments
adopted by the sponsor or practitioner on
or after the effective date of this revenue
procedure. However, this does not change
the applicable on-cycle submission pe-
riod for the six-year cycle when sponsors
or VS practitioners must request opinion
or advisory letters, which will still only
occur once every six years. The Service
will entertain a request for an opinion or
advisory letter as to the acceptability, for
purposes of § 401(a) or 403(a), of the
form of the plan as restated, during the
applicable on-cycle submission period for
the six-year cycle, as provided in section
8.01 and section 15.01. The sponsor or
VS practitioner must, except as provided
in section 12 or section 18, submit an ap-
plication under the procedures in section
7 or section 17, together with a copy of
the plan’s certification regarding interim
amendments, a cover letter summarizing
the changes to the plan that are affected
by such amendment(s), and a copy of the
plan that is being restated. The Service
retains the right to request and secure
from the sponsor/practitioner in appro-
priate circumstances copies of all interim
amendments reflected on the applicable
Cumulative List that the sponsor/practi-
tioner has adopted on behalf of its adopting
employers.
.02 Loss of Qualified Status for Certain
Amendments — A pre-approved plan will
not lose its qualified status merely because
amendments are made that cover any of the
following:
(1) Amendments to conform a plan to
the requirements of section 402(a) of Ti-
tle I of the Employee Retirement Income
Security Act of 1974 (ERISA), Pub. L.
93–406, 1974–3 C.B. 1, relating to named
fiduciaries.
(2) Amendments to conform a plan to
the requirements of section 503 of ERISA,
relating to claims procedures.
(3) Amendments to conform the plan
to the requirements of DOL Field Assis-
tance Bulletin No. 2008–1, which pro-
vides guidance on the need for plans to
specify the duties of trustees with respect
to the responsibility for collection of delin-
quent contributions.
(4) Amendments that adjust the limi-
tations under §§ 415, 402(g), 401(a)(17),
and 414(q)(1)(B) of the Code to reflect
annual cost-of-living increases, other than
amendments that add automatic cost-of-
living adjustment provisions to the plan.
(5) Amendments that reflect a change of
a sponsor’s or VS practitioner’s name. The
sponsor or VS practitioner must notify the
Service, in writing, of the change in name
and certify that it still meets the conditions
for sponsorship described in section 4.07
or 13.05. (Also see section 20 regarding
changes in employer identification num-
bers.)
.03 Off-Cycle Filing — An applica-
tion for an opinion or advisory letter for
a plan that is word-for-word identical to
an approved mass submitter that has a
current advisory or opinion letter will not
be treated as off-cycle merely because it
is submitted after the end of the appli-
cable on-cycle submission period for the
six-year cycle.
Any other application for an opinion
or advisory letter that is submitted after
the applicable on-cycle submission period
for the six-year cycle will be treated as an
off-cycle filing. If such an off-cycle appli-
cation is submitted before the beginning of
the two year period for employer adoption
announced by the Service for an applica-
ble six-year cycle, the application will not
be reviewed until all on-cycle plans (in-
cluding applications for determination let-
ters for individually designed plans within
their staggered five-year cycle) have been
reviewed and processed. However, the
Service may, in its discretion, determine
whether the processing of off-cycle filings
may be prioritized and accelerated under
certain circumstances. Off-cycle applica-
October 31, 20116262011–44 I.R.B.

tions that are submitted during or after the
two-year period will not be accepted.
SECTION 22. REVOCATION
Revocation of Opinion or Advisory
Letter by the Service — An opinion or ad-
visory letter found to be in error or not in
accord with the current views of the Ser-
vice may be revoked. Also, see sections
4.07 and 13.05. Except in rare or unusual
circumstances, such revocation will not be
applied retroactively if the conditions set
forth in sections 13 and 14 of Rev. Proc.
2011–4, 2011–1 I.R.B. 123, are met. For
this purpose, opinion and advisory letters
will be given the same effect as rulings.
Revocation may be effected by a notice to
the sponsor or VS practitioner to which the
letter was originally issued, or by publica-
tion in the Internal Revenue Bulletin. The
sponsor or VS practitioner should then
notify each adopting employer of the revo-
cation as soon as possible. The content of
the notification to each adopting employer
must explain how the revocation affects
any reliance an adopting employer has on
the applicable advisory or opinion letter
and on any determination letter issued.
SECTION 23. SECOND ON-CYCLE
SUBMISSION PERIOD (POST -
EGTRRA) FOR PRE-APPROVED DC
PLANS
The second on-cycle submission period
(post-EGTRRA) began on February 1,
2011, and ends on January 31, 2012, for
applications for opinion and advisory
letters for defined contribution plans that
take into account the changes identified
on the 2010 Cumulative List. However,
a plan must comply in operation with all
relevant qualification requirements, not
just those on the 2010 Cumulative List.
The Service is accepting opinion and
advisory letter applications for pre-ap-
proved defined contribution plans during
the second six-year remedial amend-
ment cycle that began on February 1,
2011. Asprovidedinsection18.02(1)
of Rev. Proc. 2007–44, the on-cy-
cle submission period for non-mass
submitter sponsors and practitioners,
word-for-word identical adopters, and
M&P minor modifier placeholder appli-
cations will end on January 31, 2012.
Section 18.02(1) of Rev. Proc. 2007–44
also provides that the 9-month submission
period for mass submitter sponsors and
practitioners will end on October 31,
2011. The deadline to submit applications
for opinion and advisory letters for
sponsors and practitioners maintaining
defined contribution mass submitter plans
is extended from October 31, 2011 to
January 31, 2012. The 2010 Cumulative
List is to be used by plan sponsors and
practitioners submitting determination,
opinion or advisory letter applications for
plans during this period. However, if a
plan has not been previously reviewed
for items on earlier cumulative lists,
the plan must still take those items into
account. For example, pre-approved
defined contribution plans have not yet
been reviewed for items on the 2005
Cumulative List, so those items have
been retained on the 2010 Cumulative
List. The Service will announce the
deadline for timely adoption by employers
when the review of the pre-approved
documents is close to being completed.
Applications for opinion and advisory
letters for pre-approved defined benefit
plans will be accepted beginning February
1, 2013. It is expected that the procedures
for applying for opinion and advisory
letters will be updated from time to time.
SECTION 24. REMEDIAL
AMENDMENT PERIOD
.01 Revenue Procedure 2007–44 con-
tains the Service’s procedures for issuing
letters for pre-approved plans under a reg-
ular, six-year remedial amendment cycle
and individually designed plans under a
staggered five-year remedial amendment
cycle. That revenue procedure extended a
plan’s EGTRRA remedial amendment pe-
riod to the end of the plan’s first applica-
ble cycle. It explains the conditions under
whichanadoptingemployerwhotimely
adopts a pre-approved plan will be treated
as having adopted the plan within the em-
ployer’s six-year remedial amendment cy-
cle, and which Cumulative List will apply
in the case of plans that become individu-
ally designed under the circumstances de-
scribed in section 24.02.
.02 An employer that has adopted an
M&PplanoraVSspecimenplanmay
havemodifiedtheplaninsuchaway
that the plan, as adopted by the employer,
would not be considered an M&P plan or
a VS plan. The effect of employer amend-
ments or the adoption of an individually
designed plan on employers eligible for
the six-year remedial amendment cycle
is described in section 19 of Rev. Proc.
2007–44.
.03 In addition to the provisions de-
scribedinsection19ofRev. Proc.
2007–44, the Service may in its discretion
determine that a plan is an individually
designed plan that will not receive an ex-
tended remedial amendment cycle, due to
the nature and extent of the amendments.
SECTION 25. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2005–16 is modified and
superseded. Rev. Proc. 2011–6 and Rev.
Proc. 2011–8 are modified.
SECTION 26. EFFECTIVE DATE
This revenue procedure is effective Oc-
tober 31, 2011.
SECTION 27. PAPERWORK
REDUCTION ACT
The collection of information con-
tained in this revenue procedure has been
reviewed and approved by the Office
of Management and Budget in accor-
dance with the Paperwork Reduction Act
(44 U.S.C. 3507) under control number
1545–1674.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collection of information in this
revenue procedure is in sections 5.11,
8.02, 11.02, 12, 14.05, 15.02, 18 and 24.
Thisinformationisrequiredtoenable
the Commissioner, Tax Exempt and Gov-
ernment Entities Division of the Internal
Revenue Service to make determinations
in connection with plan qualification. This
information will be used to determine
whether a plan is entitled to favorable
tax treatment. The likely respondents
are banks, insurance companies, other
financial institutions, law, actuarial and
consulting firms, employee benefit practi-
tioners and employers.
The estimated total annual reporting
and/or recordkeeping burden is 1,058,850
hours.
2011–44 I.R.B.627October 31, 2011

The estimated annual burden per re-
spondent/recordkeeper varies from
1
/2to
2,000 hours, depending on individual cir-
cumstances, with an estimated average
of 3.56 hours. The estimated number
of respondents and/orrecordkeepers is
297,750.
The estimated frequency of responses is
occasional.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally, tax returns and tax return
information are confidential, as required
by 26 U.S.C. § 6103.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Kathleen Herrmann of
the Employee Plans, Tax Exempt and
Government Entities Division. For further
information concerning this revenue
procedure, please contact the Employee
Plans’ taxpayer assistance telephone
service at 1–877–829–5500 (a toll-free
number) or email Ms. Herrmann at
RetirementPlanQuestions@irs.gov.
Use this Revenue Procedure to prepare Tax Year2011and prior year information returns for submission to Internal Revenue Service
(IRS) electronically.
This Revenue Procedure is not revised every year. Updates will beprinted as needed in the Internal Revenue Bulletin. General
Instructions for Form 1042-S are revised every year. Be sure to consult current instructions when preparing Form 1042-S.
Following is a list of related instructions and forms for filing Form 1042-S Electronically:
•Current paper Instructions for Form 1042-S
•Form 4419 — Application for Filing Information Returns Electronically (FIRE)
•Form8508—RequestforWaiverFromFilingInformation Returns Electronically
•Form 8809 — Application for Extension of Time To File Information Returns
•Publication 515 — Withholding of Tax on Nonresident Aliens and Foreign Entities (for general information and expla-
nation of tax law associated with Form 1042-S)
•Publication 901 — U.S. Tax Treaties
The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the
back of this publication for future use. You can also download forms and publications from the IRS Web Site atI
RS.gov.Theseforms
can also be obtained by calling 1–800–TAX-FORM (1–800–829–3676).
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 instructionsin this Revenue Procedure are
not followed.
IMPORTANT NOTES:
The IRS internet connection for filing information returns electronically is h
ttp://fire.irs.gov. The Filing Information
Returns Electronically (FIRE) system will be down from 6p.m. Eastern Time (ET) December 16, 2011, through January 3,
2012 for yearly updates. 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.
Form 4419, Application for Filing Information Returns Electronically (FIRE) is subject to review before the approval to
transmit electronically is granted. IRSmay require additional documentation. If a determination is made concerning
the validity of the documents transmitted electronically, IRS has the authorityto 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.
October 31, 20116282011–44 I.R.B.

Rev. Proc. 2011–50
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................. 630
SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR 2011).................................................. 631
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB).................. 631
SEC. 4. FILING AND RETENTION REQUIREMENTS................................................................. 632
SEC. 5. VENDOR LIST — PUBLICATION 1582....................................................................... 633
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................ 633
SEC.7. DUE DATES................................................................................................ 634
SEC. 8. VALIDATION OF INFORMATION RETURNS AT IRS SERVICE CENTER........................................ 634
SEC. 9. AMENDED RETURNS...................................................................................... 635
SEC. 10. TAXPAYER IDENTIFICATION NUMBER (TIN)............................................................... 638
SEC. 11. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS.......................................... 638
SEC. 12. PENALTIES ASSOCIATED WITH INFORMATION RETURNS.................................................. 639
SEC. 13. DEFINITION OF TERMS.................................................................................. 639
SEC. 14. STATE ABBREVIATIONS.................................................................................. 641
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................ 642
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 643
SEC. 3. TEST FILES............................................................................................... 643
SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 643
SEC. 5. PIN REQUIREMENTS...................................................................................... 644
SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 644
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 644
SEC. 8. COMMON SUBMISSIONPROBLEMS AND QUESTIONS...................................................... 646
Part C. Record Format Specifications and Record Layouts
SEC. 1. TRANSMITTER “T” RECORD............................................................................... 649
SEC. 2. WITHHOLDING AGENT “W” RECORD...................................................................... 651
SEC. 3. RECIPIENT “Q” RECORD.................................................................................. 655
SEC. 4. RECONCILIATION “C” RECORD........................................................................... 663
SEC. 5. END OF TRANSMISSION “F” RECORD...................................................................... 664
2011–44 I.R.B.629October 31, 2011

Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................. 665
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY.................................... 666
SEC. 3. RECORD LAYOUT – EXTENSION OF TIME.................................................................. 666
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 668
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
................................................................................... 668
Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Attn: Information Returns Branch
230 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Form 1042-S with IRS/IRB electronically
through the FIRE (Filing Information Returns Electronically) system. To connect to the FIRE system, point the browser to
h
ttp://fire.irs.gov. The system is designed to support the electronic filingof information returns only. This Revenue Procedure
must be used to prepare current and prior year information returnsfiled beginning January 1, 2012, and received by IRS/IRB by
December 31, 2012.
.02Generally, the box names on the paper Form 1042-S correspond with the fields used to file electronically; however, if discrep-
ancies occur, the instructions in this Revenue Procedure govern when filing electronically.
.03This Revenue Procedure supersedes Rev. Proc. 2010–33 published as Publication 1187, Specifications for Filing Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding, Electronically.
.04Refer to Part A, Sec.13, for definitions of terms used in this publication.
.05Specifications for filing Forms W-2, Wage and Tax Statements,electronically are available from the Social Security Admin-
istration (SSA)only. Filers can call 1–800–SSA–6270 to obtain the telephone number of the SSA Employer Service Liaison Officer
for their area.
.06IRS/IRB does not process Forms W-2. Forms W-2 must be sentto SSA. IRS/IRB does, however, process waiver requests
(Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 and requests for an extension of time to provide the
employee copies of Forms W-2.
.07Every withholding agent (defined in Section 13) must file an information return on Form 1042-S to report amounts of U.S.
sourced income that was paid during the preceding calendar year. See Publication 515for additional guidance on what is considered
U.S. sourced income. Form 1042-S must be filed even if there was no tax withheld because the income was exempt from tax under a
U.S. tax treaty or the Code. This includes the exemption for incomethat is effectively connected with the conduct of a trade or business
in the United States, or the tax withheld was released to the recipient. Amounts paid to bona fide residents of U.S. possessions and
territories are not subject to reporting on Form 1042-S if the beneficial owner of the income is a U.S. citizen, national, or resident
alien.
Caution:If filing Form 1042-S, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, must also
be filed. See Form 1042 for more information.
.08The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns:
(a)Paper Instructions for Form 1042-S.
(b)Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, 8935,
W-2G and 1042-S.
(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated
Tips, Electronically.
(d)Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W 2G, Electronically.
(e)Publication 3609, Filing Information Returns Electronically (FIRE).
October 31, 20116302011–44 I.R.B.

(f)Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
(g)Publication 4810, Specifications for Filing Form 8955-SSA, Annual Registration Statement of Identifying Separated Par-
ticipants With Deferred Vested Benefits, Electronically.
Sec. 2. Nature of Changes—Current Year (Tax Year2011)
Editorial changes have been made throughout this publication. Please read the entire publication carefully.
.01Penalties associated with Information Return filing have increased significantly. Please see PartA, Sec. 12 for specific infor-
mation.
.02The FIRE system has a separate log on address for testing. See Part B, Sec. 3.
.03The address and telephone number have changed for tax law questions concerning the requirements for withholding of tax on
payments reported on Form 1042-S. See Part A, Sec.3.09, Note.
Sec. 3. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
.01All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of 1042-S Forms
should be sent to the following address:
Internal Revenue Service
Information Returns Branch
Attn: 1042-S Reporting
230 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
.02All requests for an extension of time to file information returns with IRS/IRB or to the recipients, and requests for undue
hardship waivers filed on Form 8508, are sent to the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
.03The telephone numbers for electronic filing inquiries are:
Information Returns Branch
1–866–455–7438 or
Outside the U.S. 304–263–8700
e-mail atm
ccirp@irs.gov
304–579–4827 - TDD
(Telecommunication Device for the Deaf)
Fax Machine
Within the U.S. — 877–477–0572
Outside the U.S. — 304–579–4105
Electronic Filing — FIRE system
PRODUCTION URL— h
ttp://fire.irs.gov
TEST URL—http://fire.test.irs.gov
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–36
76)
I
RS.gov— Online Ordering for InformationReturns and Employer Returns
http://www.irs.gov/businesses/page/0,,id=23108,00.html
.04The current paper Instructions for Form 1042-S have been included in Publication 1187 for the convenience of filers. The Form
1042-T is used only to transmit Copy A of paper Forms 1042-S.When filing paper returns, follow the mailing instructions on
Form 1042-T and submit the paper returns to the IRS Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
2011–44 I.R.B.631October 31, 2011

.05Make requests for paper Forms 1042-S by calling the IRS at1–800–TAX–FORM (1–800–829–3676)or via the IRS website
atI
RS.gov.
.06Questions pertaining to electronic filing of Forms W 2 must be directed to the Social Security Administration (SSA). Filers can
call 1–800–772–6270 to obtain the telephone number of the SSA Employer Service Liaison Officer for their area.
.07Filers should not contact IRS/IRB if they have received a penalty notice and need additional information or are requesting an
abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact purposes; or,
the filer may be instructed to respond in writing to the address provided. IRS/IRB does not issue penalty notices and does not have
the authority to abate penalties. For penalty information, refer to the Penalty section of the paper Instructions for Form 1042-S.
.08A taxpayer or authorized representative may request a copy of a taxreturn, including Form W-2 filed with a return, by submitting
Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676).
For any questions regarding this form, call267–941–1000. This is not a toll-free number.
.09Electronic Products and Services Support, Information ReturnsBranch (IRB), answers electronic, paper filing, and tax law
questions from the payer community relating to the correct preparation and filing of information returns (Forms 1096, 1097, 1098,
1099, 3921, 3922, 8935, 5498, 8027, and W-2G). IRB also answers questions relating to the electronic filing of Forms 1042-S and
8955-SSA. Call 1–866–455–7438 or 304–263–8700 for specific information about electronic filing of Forms 1042-S, 8027, and
8955-SSA. Inquiries pertaining to backup withholding and reasonable cause requirements due to missing and incorrect taxpayer iden-
tificationnumbersarealsoaddressedbyIRB.Assistance is available year-round to payers, transmitters, and employers, Monday
through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time, by calling1–866–455–7438or via e-mail at m
ccirp@irs.gov. When sending
e-mails concerning specific file information, include the company name and the electronic filename or Transmitter Control Code.
Pleasedo notsubmit TINs or attachments, because electronic mail is not secure and the information may be compromised. The
Telecommunications Device for the Deaf(TDD)toll number is304–579–4827. Call as soon as questions arise to avoid the busy
filing seasons at the end of January, February, and March. Recipients ofinformation returns (payees) should continue to contact
1–800–829–1040 with any questions on how to report the information returns data on their tax returns.
Note: IRB assistors do not answer tax law questions concerningthe requirements for withholding of tax on payments of U.S.
source income to foreign persons under Chapter 3 ofthe IR Code. If such assistance is needed, call267–941–1000(not a
toll-free number) or write to:Internal Revenue Service,International Accounts, Philadelphia, PA 19255-0725.
.10Form 4419, Application for Filing Information Returns Electronically (FIRE), Form 8809, Application for Extension of Time
to File Information Returns, and Form 8508, Request for Waiver From Filing Information ReturnsElectronically, may be faxed to
IRS/IRB at1–877–477–0572 or 304–579–4105.
Sec. 4. Filing and Retention Requirements
.01Section 6011(e)(2)(A) of the Inte
rnal Revenue Code and the regulations thereunder provide that any person, including a cor-
poration, partnership, individual
, estate, and trust, who is required to file 250 or more information returns must file such returns
electronically. Withholding agent
s who meet the threshold of 250 or more Forms 1042-S are required to submit the information elec-
tronically.
Note:Eventhoughfilersmaysubmitupto249informationreturns on paper, IRS/IRB encourages filers to transmit those
information returns electronically.
.02These requirements apply separately to both originals and amended records filed electronically.
.03All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN), [Social Security Number (SSN), Employer Identification Number (EIN), Individual Taxpayer Identification Number
(ITIN), or Qualified Intermediary Employer Identification Number (QI-EIN), Withholding Foreign Partnership Employer Identifica-
tion Number (WP-EIN), Withholding Foreign Trust Employer Identification Number (WT-EIN)]. Forexample, if a corporation with
several branches or locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN
and apply the filing requirements to each type of return accordingly.
.04The above requirements do not apply if the filer establishes undue hardship (see Part D, Sec. 5).
.05Current and prior year data must be submitted in separate electronic transmissions. Each tax yearmust be a separate electronic
file.
.06Filers who have prepared their information returns in advance of the due date should submit this information to IRS/IRB no
earlier than January 1 of the year the return is due.
.07Do not report duplicate information. If a filer submits returns electronically, identical paper documents must not be filed.
Duplicate filing may result in penalty notices being sent to recipients.
.08Withholding agents should retain a copy of the information returns filed with IRS/IRB or have the ability to reconstruct the
data for at least three years from the due date of the returns.
October 31, 20116322011–44 I.R.B.

Sec. 5. Vendor List — Publication 1582
.01IRS/IRB prepares a list of vendors who support electronic filing. Publication 1582, Information Returns Vendor List, contains
the names of service bureaus that will produce or submit files for electronic filing. It also containsthe names of vendors who provide
software packages for payers who wish to produce electronic files on their own computersystems. This list is compiled as a courtesy
and in no way implies IRS/IRB approval or endorsement.
.02If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a
duplicate filing situation which may cause penalty notices to be generated.
.03Publication 1582 is updated periodically. The most recent revision is available on the IRS website at I
RS.gov. For an additional
list of software providers, log on to I
RS.govandgototheApprovedIRSe-fileforBusinessProviderslink.
.04A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who
would like to be included in Publication 1582 must submit a letter or e-mail to IRS/IRB. The request should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone and FAX number (include area code)
(d)E-mail address
(e)Contact person
(f)Website
(g)Type(s) of service provided (e.g.,service bureau and/or software)
(h)Method of filing (only electronic filing is acceptable)
(i)Type(s) of return(s)
Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
.01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically (FIRE), to request
authorization to file information returns with IRS/IRB. A single Form 4419 may be filed. IRS/IRB encourages transmitters who file
for multiple withholding agents or qualifiedintermediaries to submit one application and to use the assigned Transmitter Control Code
(TCC) for all. Form 4419 is subject to review before the approval to transmit electronically is granted. IRS may require additional
documentation. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority
to revoke the Transmitter Control Code (TCC) and terminate the release of files.
Note: An additional Form 4419 is required for filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Form 8027,
Employer’s Annual Information Return of Tip Income and Allocated Tips, and Form 8955-SSA,Annual Registration State-
ment Identifying Separated Participants With Deferred Vested Benefits, also require separate Forms 4419. See the back of
Form 4419 for detailed instructions.
.02Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the in-
structions on the back of Form 4419 carefully. A Form 4419 is included in Publication 1187 for the filer’s use. This form may be
photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available at
I
RS.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digits“22”will be assigned
andincludedinanapprovalletter.TheTCCmustbe coded in the Transmitter “T” Record. If a transmitter uses more than one TCC
to file, each TCC must be reported on a separate electronic transmission. Please make sure that electronic files are submitted using
the correct TCC.
.04If any of the information (name, TIN or address) on Form 4419 changes,pleasenotifyIRS/IRBinwritingbyfaxormailsothe
IRS/IRB database can be updated. The transmitter should include the TCC in all correspondence.
.05Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/IRB at least 30 days before the
due date of the return(s) for current year processing. This will allow IRS/IRB the minimum amount of time necessary to process and
respond to applications. Form 4419 may be faxed to IRS/IRB at877–477–0572 or 304–579–4105 (not toll-free). In the event that
computer equipment or software is not compatible with IRS/IRB, a waiver may be requested to file returns on paper documents.
.06IRS/IRB encourages a transmitter who files for multiple withholding agents to submit one application and to use the assigned
TCC for all withholding agents.
.07If a withholding agent’s files are prepared by a service bureau, it may not be necessary for the withholding agent to submit an
application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/IRB for the
withholding agent. Other service bureaus will prepare electronic files for the withholding agent to submit directly to IRS/IRB. These
service bureaus may require the withholding agent to obtain a TCC to be coded in the Transmitter “T” Record. Withholding agents
should contact their service bureaus for further information.
.08Once a transmitter is approved to file electronically, it is not necessary to reapply each yearunless:
2011–44 I.R.B.633October 31, 2011

(a)The withholding agent has discontinued filing electronicallyfor two consecutive years; the withholding agent’s TCC may
have been reassigned by IRS/IRB. Withholding agents who are aware that the TCC assigned will no longer be used are
requested to notify IRS/IRB so these numbers may be reassigned;
(b)The withholding agent’s electronic files were transmitted inthe past by a service bureau using the service bureau’s TCC,
but now the withholding agent has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her
own files. The withholding agent must request a TCC by filing Form 4419.
.09One Form 4419 may be submitted per TIN. Multiple TCCs will only be issued to withholding agents with multiple TINs. Only
one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 1042-S:
Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, 8935, 8955-SSA and/or 8027. A separate TCC will be assigned for these forms.
.10Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec.7. Due Dates
.01The due dates for filing paper returns with IRS also applies toelectronic filing of Form 1042-S. Filing of these returns is on a
calendar year basis.
.02Form 1042-S filed electronically must be submitted to IRS/IRB on or before March 15.
.03If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished
on the next day that is not a Saturday, Sunday, or legal holiday.
.04Statements to recipients must be postmarked on or before March 15.
Sec. 8. Validation of Information Returns at IRS Service Center
.01The accuracy of data reported onForm 1042-S is reviewed and validated at the IRS Service Center. All fields indicated as
“Required”in the record layouts in Part Cm
ustcontainvalid information. If the Service identifies an error, filers will be notified
and required to providecorrect information.
.02 Know your recipient!See Notice 2006–35, 2006–14 I.R.B. 708 for know-your-customer rules.
.03The tax rate entered must be a valid tax rate based on the Internal Revenue Code or on a valid treaty article. The valid treaty
rate is based on the recipient’s country of residence for tax purposes. The rate selected must be justified by the appropriate treaty. A
valid Tax Rate Table is located in the Instructions for Form 1042-S.
.04The Gross Income amount field must reflect pretax income. The Gross Income amount is the total income paid before any
deduction of tax at source.
.05If a qualified intermediary, withholding foreign partnership, or withholding foreign trust is acting as such, either as a withhold-
ing agent or as a recipient, the TIN reported must be a QI-EIN, WP-EIN, or WT-EIN and must begin with “98.” See the definition of
a QI in Part A, Sec 13 or in the paperInstructions for Form 1042-S.
.06Country Codes used must be valid codes taken from the Country Code Table. Generally, the use of “OC” or “UC” will generate
an error condition. If a recipient is claiming treaty benefits, the Country Code can never be “OC” or “UC”.
.07If a recipient is an “UNKNOWN RECIPIENT” or “WITHHOLDINGRATE POOL,” no address should be present. These are
the only two situations where a street address is not required.
.08A U.S. TIN for a recipient is now generally required, particularly for most treaty benefits. The exceptions are very limited and
are listed in Publication 515 and the current paper Instructions for Form 1042-S. Use recipient U.S. TIN type indicator 4 when a U.S.
TIN is required but was not provided. Reduced tax ratesare not applicable when using the TIN type 4 indicator.
.09Apply the following formulas to determine U.S. Federal Tax Withheld (field positions 359-370 of the “Q” Record). Applying
the formulas will determine what the correct amount of withholding should be. If a different amount was withheld, enter the amount
that was actually withheld. The U.S. Federal Tax Withheld amount must be added to Withholding by Other Agents (field positions
371-382) and the total of the two fields will be reflected in the Total Withholding Credit (field positions 383-394). Also, ensure the
appropriate indicator is used in position 761 (U.S. Federal Tax Withheld Indicator). All field positions described below are in the “Q”
Record.
I
ncomeCodes(15–20)
AllOtherIncomeCodes
Gross Income (6–17)Gross Income (6–17)
– Withholding Allowance (18–29)
X Tax Rate (42–45)
= Net Income (30–41)
= U.S. Federal Tax Withheld (359–370)
X Tax Rate (42–45)
= U.S. Federal Tax Withheld (359–370)
October 31, 20116342011–44 I.R.B.

.10The following is how to correctly report an Unknown Recipient. All entries are in the Recipient “Q” Record.
(a)Tax Rate (positions 42–45) must be 3000.
(b)Exemption Code (positions 46–47) is 00.
(c)Recipient Code (positions 92–93) is 20.
(d)Recipient’s Name Line-1 (positions 94–133) must have “UNKNOWN” or “UNKNOWN RECIPIENT.”
(e)Recipient’s Name Line-2 (positions 134–173) must be blank.
(f)Recipient’s address (positions 214–337) must be blank.
(g)Recipient’s Country Code (positions 338–339) is UC.
.11When making a payment to an international organization (e.g., United Nations) or a tax-exempt organization under IRC 501(a),
use Country Code “OC.” Use “UC” only when there is an “UNKNOWN RECIPIENT.”
.12When using Exemption Code 4, the Recipient Country of Residence Code for Tax Purposes MUST be a VALID treaty country
(e.g. if the recipient is a tax resident of Northern Ireland use United Kingdom).Do not use Exemption Code 4 unless the exemption
of tax is based on a treaty claim. If the tax treaty reduces the tax rate but does not exempt the payment, enter 00 or blanks for the
exemption code as indicated in the Q Record instructions for positions 46–47.
.13Generally, payments under Income Codes 06 and 08 are not exempt from withholding, however, certain exceptions apply. See
the current paper Instructions for Form 1042-S.
.14If income is from gambling winnings (Income Code 28) or is notspecified (Income Code 50), the tax rate must generally be
30%. This type of income is only exempt from withholding at source ifthe exemption is based on a tax treaty. These treaties are listed
in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
.15If Income Code 20 (Earnings as an Artist or Athlete) is used, the Recipient Code must be 09. Do not use Recipient Code 01
(Individual), 02 (Corporation), or 03 (Partnership). Generally, the tax rate cannot be reduced even if a treaty may apply.
.16When paying scholarship and fellowship grants (Income Code 15), the Recipient’s Country of Residence for Tax Purposes must
be identified and cannot be “OC” or “UC.” Grants that are exempt under Code Section 117 are not required to be reported on Form
1042-S.
Note: Grants that are exempt under IR Code 117 include only theamounts provided for tuition,fees, books, and supplies to
a qualified student. Amounts provided for room and board canonly be exempted under a tax treaty and must be reported on
Form 1042-S whether exempt from tax or not.
.17If a student is receiving compensation (Income Code 19), or a teacher, or a researcher is receiving compensation (Income Code
18), all or part of which is exempted from tax under a tax treaty, the Country of Residence for Tax Purposes must be identified and
cannot be “OC” or “UC.”
Sec. 9. Amended Returns
.01If a Form 1042-S was filed with the IRS and the filer later discovered an error in the filing, an amended Form 1042-S must be
filedassoonaspossible.
Note: If any information amended on Form(s) 1042-S changes the information previously reported on Form 1042, the filer
must also correct the Form 1042 by filing an amended return.
.02The electronic filing requirement for information returns of 250or more applies separately to both original and amended returns.
E
X
A
M
P
L
E
If a withholding agent has 100 Forms 1042-S to be amended, they can be filed on paper because they fall
under the 250 threshold. However, if the withholding agent has 300 Forms 1042-S to be amended, they must
be filed electronically because they exceed the 250 threshold. Iffor some reason a withholding agent cannot
file the 300 amended returns electronically, to avoidpenalties, a request for a waiver must be submitted
before filing on paper. If a waiver is approved for original documents, any amended returns for the same
type of return will be covered under that waiver.
.03Amended returns should be filedas soon as possible. Amended returns filed after August 1 may be subject to the maximum
penalty of $100 per return. Amended returns filed by August 1 may be subject to a lesser penalty. For information on penalties,
refer to the Penalty section of the current paper Instructions for Form 1042-S. However, if a withholding agent discovers errors after
August 1, the withholding agent is still required to file amended returns or be subject to a penalty for intentional disregard of the
filing requirements. If a record is incorrect, all fields on that record must be completed with the correct information. Submit amended
returns only for the returns filed in error. Donot submit the entire file. Furnish amended statements to recipients as soon as possible.
Note: Do not include original returns and amended returns in the same electronic file.
2011–44 I.R.B.635October 31, 2011

.04If filers discover that certain information returns were omitted on their original file, they must not code these documents as
amended returns. The file must be coded and submitted as an original file.
.05Prior year data, original and amended, must be filed according to the requirements of this Revenue Procedure. If submitting
prior year amended returns, use the record format for the current year and submit in a separate transmission. Use the actual year
designation of the amended return in FieldPositions 2–5 of the “T” Record. A separate electronic transmission must be made for each
tax year.
.06In general, filers should submit amended returns for returns filed within the last 3 calendar years.
.07All paper returns, whether original or amended, must be filed with IRS, Ogden Service Center, P.O. Box 409101, Ogden, UT
84409.
.08The “Q” Record provides a 20-position field (positions 72–91)for the recipient’s account number assigned by the withholding
agent. This number should be included on the initial return and onthe amended return. This is especially important when more than
one information return of the same type is reported for a recipient. The account number is used by IRS to determine which information
return is being amended. It is vital that each information return reported for a recipient have a unique account number.Do not enter
aTINinthisfield.
.09The record sequence for filing amended returns is the same as for original returns.
.10FollowingisachartshowingthestepstotakewhenamendingForm1042-S:
Guidelines for Filing Amended Returns Electronically
One transaction is required to makethe following corrections properly.
Error Made on the Original ReturnHow To File the Amended 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 “W” Record for each withholding
agent being reported with a Return Type Indicator of
“1” (1 = Amended) in field position 2. Enter a “G”
(Amended Return Indicator) in position 810.
C.
The Recipient “Q” Records must show the correct
record information with a Return Type Indicator of “1”
for amended in field position 2.(See Note 1.)Enter a
“G” (Amended Return Indicator) in position 810.
D.Prepare a separate Reconciliation “C” Record for
each withholding agent (“W” Record) being reported
summarizing the preceding amended “Q” Records.
(a)Incorrect money amount
(b)Incorrect codes and/or check boxes
(c)Incorrect address
(d)Form 1042-S submitted in error – should not have
been submitted
Note 1: If a Form 1042-S was submitted in error,
all fields must be exactly the same as the original
record except all money amounts must be zeros.
E.The last record on the file will be the End of
Transmission “F” Record.
File layout one step corrections
Transmitter
“T”
Record
Amended coded
Withholding Agent
“W” Record
Amended coded
Recipient “Q”
Record
Amended coded
Recipient “Q”
Record
Reconciliation “C”
Record
End of
Transmission “F”
Record
October 31, 20116362011–44 I.R.B.

Guidelines for Filing Amended Returns Electronically
Two (2) separate transactions (files) are required to make the following corrections properly. Follow the guidelines for
both Transactions 1 and 2. DO NOT use the two stepcorrection process to correct money amounts.
Error Made on the Original ReturnHow To File the Amended Return
ERRORTYPE2CORRECTION
1.
Original ”Q” Records were 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 “W” Record for each withholding
agent being reported. The information in the “W”
Record will beexactlythesameasitwasinthe
original submission except for the Return Type
Indicator of “1” (1 = Amended) in field position 2 and
the Amended Return Indicator in position 810 must
be a “G” .(See Note 2.)
(a)No Recipient TIN (SSN, EIN, ITIN, QI-EIN)
(b)Incorrect Recipient TIN
(c)Incorrect Recipient name
(d)Incorrect Recipient name and address
Note 2: The Record Sequence Number will be
different since this is a counter number and is
unique to each file.
C.
The Recipient “Q” Records must containexactly the
sameinformation as submitted previously,except,
insert the Amended Return Indicator Code of “1” in
Field Position 2 of the “Q” Records, and enter “0”
(zeros) in all payment amounts. Enter the Return Type
Indicator of “1” in position 2 and the Amended Return
Indicator of “G” in position 810 of all “Q” Records.
(See Note 2.)
D.Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding “Q” Records.
E.Continue with Transaction 2 to complete the
correction.
*See Note 3
Transaction 2:Report the correct information.
A.
Make a separate “W” Record for each withholding
agent being reported. The Return Type Indicator must
be “1” in position 2. The Amended Indicator of “C”
must be entered in position 810.
B.The Recipient “Q” Records must show the correct
information. The Return Type Indicator in position 2
must be “1” and the Amended Return Indicator must
be “C”.
C.
Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding “Q” Records.
Note 3: Step 1 and Step 2 can be included in the
same electronic file. If separate files for Step 1
and Step 2 are submitted, each file must have a
complete set of “T, W, Q, C and F” records.
D.The last record on the file will be the End of
Transmission “F” Record.
2011–44 I.R.B.637October 31, 2011

File layoutstwostep corrections
STEP 1 FILE
Transmitter
“T”
Record
Amended coded
Withholding Agent
“W” Record
Amended coded
Recipient “Q”
Record
Amended coded
Recipient “Q”
Record
Amended coded
Recipient “Q”
Record
Reconciliation “C”
Record
STEP 2 FILE
Amended coded
Withholding Agent
“W” Record
Amended coded
Recipient “Q”
Record
Amended coded
Recipient “Q”
Record
Amended coded
Recipient “Q”
Record
Reconciliation “C”
Record
End of
Transmission “F”
Record
.11When correcting the Withholding Agent “W”Record, follow the two step correction process. When the “W” Record is being
corrected,everyRecipient “Q” Record reported under that incorrect “W” Record must be amended by zero filling all of the amount
fields as described in Error Type 2, Transaction 1.
.12For information on when an amended Form 1042 is required, refer to the Instructions for Form 1042.
Sec. 10. Taxpayer Identification Number (TIN)
.01Section 6109 of the Internal Revenue Code establishes the general requirements under which a person is required to furnish a
U. S. TIN to the person obligated to file the information return.
.02The Withholding Agent must provide its EIN, QI-EIN, WP-EIN orWT-EIN as appropriate, in the “W” Record and “T” Record,
if the Withholding Agent is also the transmitter.
.03ArecipientU.S.TIN(SSN,ITIN,EIN,QI-EIN,WP-EIN,WT-EIN) must be provided on every “Q” Record when:
(a)The tax rate is less than 30% (See the Instructions for Form 1042-S for exceptions.)
(b)The income is effectively connected with the conduct of a trade or business in the United States
(c)A recipient claims tax treaty benefits (generally)
(d)The recipient is a Qualified Intermediary
(e)An NRA individual is claiming exemption from withholding on independent personal services
(f)Other situations may apply, see Publication 515
.04In the event the recipient does not have a U.S. TIN, the withholding agent should advise the recipient to take the necessary
steps to apply for one.
.05The recipient’s U.S. TIN and name combination are used to associate information returns reported to IRS/IRB with correspond-
ing information on the recipient’s tax return. It is imperative thatcorrectU.S. Taxpayer Identification Numbers (TINs) for recipients
be provided to IRS/IRB.Do not enter hyphens or alpha characters.Entering all zeros, ones, twos, etc., will have the effect of an
incorrect TIN.
.06The withholding agent and recipient names with associated TINs should be consistent with the names and TINs used on other
tax returns.
Note: A withholding agent must have a valid EIN, QI-EIN, WP-EIN, and/or WT-EIN. It is no longer valid for a withholding
agent to use SSNs and ITINs.
Sec. 11. Effect on Paper Returns and Statements to Recipients
.01Electronic reporting of Form 1042-S eliminates the need to submit paper documents to the IRS.CAUTION: Do not send Copy
A of the paper forms to the IRS for any forms filed electronically.This may result in duplicate filing.
.02Withholding agents are responsible for providing statements tothe recipients as outlined in the current paper Instructions for
Form 1042-S. Refer to those instructions for filing Form 1042-S on paper with the IRS and furnishing statements to recipients.
.03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications
and guidelines in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498,
8935, 8955-SSA, W-2G and 1042-S.
October 31, 20116382011–44 I.R.B.

.04The address for filing paper Forms 1042-S and Form 1042 is: Ogden Service Center, P.O. Box 409101, Ogden, UT 84409. Do
NOTsend paper Forms 1042-S or 1042 to IRS/IRB.
Sec. 12. Penalties Associated With Information Returns
.01The following penalties generally apply to the person requiredto file information returns. The penalties apply to electronic
filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721).If you fail to file a correct information return
by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if, you fail to file timely,
if you fail to include all information required to be shown on a return, or if you include incorrect information on a return. The penalty
also applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or
you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
•$30per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum
penalty $250,000 per year ($75,000 for small businesses).
•$60per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $500,000
per year ($200,000 for small businesses).
•$100per information return if you correctly file after August 1 or you do not file required information returns; maximum penalty
$1.5 million per year ($500,000 for small businesses).
.03A late filing penalty may be assessed for areplacement file which is not transmitted by the required date. See Part B, Sec. 4
.05, for more information on replacement files.
.04 Intentional disregard of filing requirements.If failure to file a correct information return is due to intentional disregard of
the filing or correct information requirements, the penalty isat least $250 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply for a
failure to furnish correct payee statements, see the Instructions for Form 1042-S.
Sec. 13. Definition of Terms
ElementDescription
Amended ReturnAn amended return is an information return submitted by the transmitter to amend an information return
that was previously submitted to and processed by IRS/IRB, but contained erroneous information.
Beneficial OwnerThe beneficial owner of income is, generally, the person who is required under U.S. tax principles to
include the income in gross income on a tax return.For additional information and special conditions
see Definitions in the current paper Instructions for Form 1042-S.
Employer Identification
Number (EIN)
A nine-digit number assigned by IRSfor federal tax reporting purposes.
Electronic FilingSubmission of information returns electronically via the Internet. See Part B of this publication for
specific information on electronic filing.
FileFor purposes of this Revenue Procedure, a file consists of one Transmitter “T” Record at the
beginning of the file, a Withholding Agent “W” Record, followed by the Recipient “Q” Record (s), a
Reconciliation “C” Record summarizing the number of preceding “Q” Records and total of preceding
money fields. Follow with any additional “W”, “Q”, and “C” Record sequences as needed. The last
record on the file is the End of Transmission “F” Record. Nothing should be reported after the End
of Transmission “F” Record.
FilerPerson (may be withholding agent and/or transmitter) submitting information returns to IRS.
Filing YearThe calendar year in which the information returns are being submitted to IRS.
Flow–Through Entity A flow-through entity is a foreign partnership (other than a withholding foreign partnership) or a
foreign simple or grantor trust (other than a withholding foreign trust). For any payments for which
a reduced rate withholding under an income tax treaty is claimed, any entity is considered to be a
flow-through entity if it is considered to be fiscally transparent under IRC Section 894 with respect to
the payment by an interest holder’s jurisdiction.
2011–44 I.R.B.639October 31, 2011

ElementDescription
Foreign PersonA foreign person includes anonresident alien individual, a foreign corporation, a foreign partnership, a
foreign trust, a foreign estate, and any other person who is not a U.S. person. The term also includes
a foreign branch or office of a U.S. financial institution or U.S. clearing organization, if the foreign
branch is a Qualified Intermediary. Generally, a payment to a U.S. branch of a foreign institution is a
paymenttoaforeignperson.
Gross IncomeGross income includes income from all sources, except certainitems expressly excluded by statute.
Gross income is the starting point for computingadjustedgrossincomeand taxable income.
Individual Taxpayer
Identification Number
(ITIN)
A nine-digit number issued by IRS to individuals who are required to have a U.S. taxpayer identification
number for tax purposes but are not eligible toobtain a Social Security Number (SSN). An ITIN
maybeusedfortaxpurposesonly.
Information ReturnThe vehicle for withholding agents to submit required tax information about a recipient to IRS. For
this Revenue Procedure, it is information about aforeign person’s U.S. source income subject to
withholding, and the information return is Form 1042-S.
IntermediaryAn intermediary is a person who acts as a custodian, broker, nominee, or otherwise as an agent for
another person, regardless of whether that other person is the beneficial owner of the amount paid,
a flow-through entity, or another intermediary.
Nonqualified
Intermediary (NQI)
A Nonqualified Intermediary is a foreign intermediary who is not a U.S. person and is not a Qualified
Intermediary.
PayerA payer is the person for whom the withholding agent acts as a paying agent pursuant to an agreement
whereby the withholding agent agrees to withhold and report a payment.
Presumption RulesThe presumption rules are those rules prescribed under Chapter 3 and Chapter 61 of the Internal
Revenue Code that a withholding agent must follow to determine the status of a beneficial owner as a
U.S.orforeignpersonwhenitcannotreliablyassociate a payment with valid documentation.
Pro-Rata Basis
Reporting
If the withholding agent has agreed that an NQI mayprovide information allocating a payment to its
account holders under the provisions of Regulations section 1.1441–1(e) (3) (iv) (D), and the NQI fails
to allocate payment in a withholding rate pool to the specific recipients in the pool, the withholding
agent must file a Form 1042-S for eachrecipient on a pro-rata basis.
Qualified Intermediary
(QI)
A Qualified Intermediary is a foreign intermediary who is a party to a withholding agreement with the
IRS, in which it agrees to comply with the relevant terms of Chapters 3 and 61 of the Internal Revenue
Code and is in a country with approved know-your-customer rules. See Notice 2006–35.
Qualified Intermediary
Employer Identification
A nine-digit number assigned by IRS to a QI for Federal tax reporting purposes. A QI-EIN is only to be
used when a QI is acting as a qualified intermediary.
RecipientPerson (nonresident alien individual, fiduciary, foreign partnership, foreign corporation, Qualified
Intermediary, Withholding Rate Pool, or otherforeign entity) who receives payments from a
withholding agent as a beneficial owner or as a qualified intermediary acting on behalf of a beneficial
owner. A non-qualified intermediary cannot be a recipient.
Replacement File
A replacement file is an information return file sent by the filerat the request of IRS/IRBbecause of
certain errors encounteredwhile processing the filer’s original submission.
Service BureauPerson or organization with whom the withholding agent has a contract to prepare and/or submit
information return files to IRS/IRB. A parent company submitting data for a subsidiary is not
considered a service bureau.
Social Security Number
(SSN)
A nine-digit number assigned by the Social Security Administration to an individual for wage and
tax reporting purposes.
Special CharacterAny character that is not a numeric, an alpha, or a blank. The only special characters that are acceptable
within an electronic file are ampersand (&), hyphen(-), comma (,), apostrophe (’), forward slash (/),
pound sign (#), period (.), and the percent (%).
Taxpayer Identification
Number (TIN)
Refers to either an Employer Identification Number (EIN), Social Security Number (SSN), Individual
Taxpayer Identification Number (ITIN), or a Qualified Intermediary Employer Identification Number
(QI-EIN).
October 31, 20116402011–44 I.R.B.

ElementDescription
Tax YearThe year in which payments were made by a withholding agent to a recipient.
TransmitterRefers to the person or organization submitting file(s) electronically. The transmitter may be the
payer, agent of the payer, or withholding agent.
Transmitter Control
Code (TCC)
A five-character alpha/numeric number assignedby IRS/IRB to the transmitter prior to filing
electronically. An application Form 4419 must be filed with IRS/IRB to receive this number. This
number is inserted in the Transmitter “T” Record (field positions 190–194) of the file andmustbe
present before the file can be processed. Transmitter Control Codesassigned to 1042-S filers will
always begin with“22”.
Unknown RecipientFor this Revenue Procedure, an unknownrecipient is a recipient forwhom no documentation has
been received by a withholding agent or intermediary or for which documentation received cannot
be reliably associated. This includes incomplete documentation. An unknown recipient is always
subject to withholding at the maximum applicable rate. No reduction of or exemption from tax may
be applied under any circumstances.
VendorVendors include service bureaus that produce information return files for withholding agents. Vendors
also include companies that provide software for those who wish to produce their own electronic files.
Withholding AgentAny person, U.S. or foreign, who has control, receipt, or custody of an amount subject to withholding or
who can disburse or make payments of an amount subject to withholding. The withholding agent may
be an individual, corporation, partnership, trust, association, or any other entity. The term withholding
agent also includes, but is not limited to, a qualified intermediary, a nonqualified intermediary, a
withholding foreign partnership, a withholding foreign trust, a flow-through entity, a U.S. branch of a
foreign insurance company or foreign bank that istreated as a U. S. person, and an authorized foreign
agent. A person may be a withholding agent under U.S. law even if there is no requirement to withhold
from a payment or even if another person has already withheld the required amount from a payment.
Withholding Foreign
Partnership (WP) or
Withholding Foreign
Trust (WT)
A foreign partnership or trust that has entered into a withholding or Withholding Foreign Trust
agreement with the IRS in which it agrees to assume primary withholding responsibility for all
payments that are made to it for its partners, beneficiaries, or owners.
Sec. 14. State Abbreviations
.01The following state and U.S. territory abbreviations must be used when developing the state code portion of address fields.
This table provides state and territory abbreviations.
2011–44 I.R.B.641October 31, 2011

StateCodeStateCodeStateCode
AlabamaALKansasKSNo. Mariana IslandsMP
AlaskaAKKentuckyKYOhioOH
American SamoaASLouisianaLAOklahomaOK
ArizonaAZMaineMEOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth Caroli
na
SC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew Hampsh
ire
NHVirginiaVA
HawaiiHINew JerseyNJ(U.S.) Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
.02When reporting APO/FPO addresses, use the following format:
EXAMPLE:
Recipient NamePVT Willard J. Doe
Mailing AddressCompany F, PSC Box 100
167 Infantry REGT
Recipient CityAPO (or FPO)
Recipient StateAE, AA, or AP*
Recipient ZIP Code098010100
*AE is the designation for ZIP codes beginning with 090-098, AA for ZIP code 340, and AP for ZIP
codes 962-966.
Part B. Electronic Filing Specifications
Note: The FIRE system does not provide fill-in forms, except forForm 8809, Application for Extension of Time to File Infor-
mation Returns. Filers must program files according to the Record Layout Specifications contained in this publication. For
a list of software providers, log on to IRS.gov and go to the A
pprovedIRSe-fileforBusinessProviderslink. Also, see Part A,
Sec. 5 .03.
Note 2: The FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates and for
two weeks at the end of the year for yearly updates. The FIRE system will not be available for submissions during these times.
Sec. 1. General
.01Electronic filing of Form 1042-S (originals, amended and replacement files) is a reporting method for filers submitting 250 or
more Forms 1042-S. Payers who are under the filing threshold requirement are encouraged to file electronically.
.02All electronic filing of information returns are received at IRS/IRB via the FIRE (Filing Information Returns Electronically)
system. To connect to the FIRE system, point the browser to h
ttp://fire.irs.gov. The system is designed to support the electronic filing
of information returns only.
.03For files submitted through the FIRE system, it is the responsibility of the filer to check the status of the file within five business
days to verify the results of the transmission. Information about theerrors including the number of errors, a description, and the first
October 31, 20116422011–44 I.R.B.

occurrence will be provided on the FIRE system.. If additional information is needed to understand the errors, the filer can call
1–866–455–7438 or outside the U.S. at 304–263–8700.
.04The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed
to IRS/IRB.
.05Files submitted to IRS/IRB electronically must be in standard ASCII code. See Part C, Record Format Specifications and
Record Layouts, for the proper record format. Do not send paper forms with the same information as electronically submitted files.
This may create duplicate reporting resulting in penalty notices.
.06Form 8809, Application for Extension of Time to File Information Returns, is available as a fill-in form via the FIRE system.
Filers that do not already have a User ID and password should refer to Section 7. At the Main Menu, click “Extension of Time
Request” and then click “Fill-in Extension Form.” This option is only used to request an automatic 30-day extension and must be
completed by the due date of the return for eachpayer requesting an extension. Print the approval page for your records. Refer to Part
D for additional details.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain a Transmitter Control Code (TCC) assigned prior to submitting files electronically. Refer to Part A, Sec. 6,
for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own user ID, password, and PIN(Personal Identification Number). See
Part B, Sec. 5, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate User ID and password for each TCC.
.04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised.
Passwords are user created at first logon and must consist of eight alpha/numeric characters containing at least one uppercase, one
lowercase, and one numeric.The FIRE system requires users to change passwordsevery 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.Filers
who forget the password or PIN can call1–866–455–7438 or outside the U.S. at 304–263–8700for assistance.
Sec. 3. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to
test hardware and software. If filers wish to submit an electronic test file for Tax Year 2011 (returns to be filed in 2012), it must be
submitted to IRS/IRB no earlier thanNovember 1, 2011, and no later thanFebruary 15, 2012.
.02IRS/IRB strongly encourages all electronic filers to submit a test.To connect to theFIRE Test System,pointthebrowserto
h
ttp://fire.test.irs.gov.
The test file must consist of a sample of each type of record:
(a)Transmitter “T” Record
(b)Withholding Agent “W” Record
(c)Multiple Recipient “Q” Records(at least 11 recommended)
(d)Reconciliation “C” Record
(e)End of Transmission “F” Record
.03Use the Test Indicator“TEST”(upper case) in Field Positions 195–198 ofthe “T” Record to show this is a test file.
.04IRS/IRB will check the file to ensure it meets the specifications ofthis Revenue Procedure. For current filers, sending a test
file will provide the opportunity to ensure the software reflects all required programming changes.Filers are reminded that not all
validity, consistency, or math error tests will be conducted.
.05Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB at1–866–455–7438 or outside
the U.S. at 304–263–8700for assistance.
.06Within five days after a file has been submitted, filers will be notified via e-mail as to the acceptability of the file if a valid
e-mail address was provided on the “Verify YourFiling Information” screen. If using e-mail filtering software, configure the software
to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.If the file is bad or an e-mail has not been received within five days,
the filer must return to h
ttp://fire.test.irs.govto determine what errors are in the file by clicking on CHECK FILE STATUS.
Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IRS/IRB 24 hours a day, seven days a week. Technical assistance is
available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by calling1–866–455–7438 or outside the U.S. at
304–263–8700.
.02 The FIRE system will be down from December 16, 2011 through January 3, 2012.This allows IRS/IRB 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.
2011–44 I.R.B.643October 31, 2011

.03A file may not exceed 899,999 records. When sending files larger than 10,000 records electronically, data compression is
encouraged. WinZip and PKZip are the onlyacceptable compression packages. IRS/IRBcannot accept self-extracting zip files or
compressed files containing multiple files. The time required to transmit information returns electronically will vary depending on
the type of connection to the internet and if data compression is used.The time required to transmit a file can be reduced by as
much as 95 percent by using compression.Transmitters that experience problems transmitting files with a scripting process should
contact IRS/IRB at 1–866–455–7438 or 304–263–8700 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 submission type (TEST, ORIG [original],
AMEN [amended return], and REPL [replacement]), 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 22000, the IRS
assigned filename would be ORIG.22000.0001.Record the filename.This information will be needed by IRS/IRB 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 transmit 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 an amended return and a replacement:
•Anamended returnis an information return submitted by the transmitter to correct an information return that was previously
submitted to and processed by IRS/IRB, but contained erroneous information.(See Note.)
Note: Amended returns sho
uld only be submitted for records that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE system
indicated the original/amended file was bad. After the necessarychanges have been made, the file must be transmitted through
the FIRE system.(See Note.)
Note: Filers should never transmit anything to IRS/IRB as a “Replacement” file unless the CHECK FILE STATUS option on
the FIRE system indicates the file is bad.
.07The TCC in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise, the file will be considered an error
Sec. 5. PIN Requirements
.01The user will be prompted to create a PIN consisting of ten numeric characters when establishing an initial User ID name and
password.
.02The PIN is required each time an ORIGINAL, AMENDED, or REPLACEMENT file is sent electronically and is permission to
release the file. It is not needed for a TEST file. An authorized agent/transmitter may entertheir PIN; however, the Withholding Agent
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 call1–866–455–7438 or outside the U.S. at 304–263–8700 for assistance.
.03If the file is good, it is released for mainline processing after ten calendar days from receipt. Contact IRBat 1–866–455–7438 or
outside the U.S. at 304–263–8700within this ten-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. 6. Electronic Filing Specifications
.01The FIRE system is designed exclusively for the filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935-SSA
and W-2G.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
.03Within five days of the electronic transmission, a filer will be notified by e-mail as to the acceptability of the file, if a valid
e-mail address was provided on the “Verify Your Filing Information” screen. If using e-mail filtering software, configure the soft-
ware to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.gov(or
h
ttp://fire.test.irs.govif a test file) to determine what errors are in the file by clicking on “CHECK FILE STATUS.”
Sec. 7. 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.
October 31, 20116442011–44 I.R.B.

.05Point the browser to http://fire.irs.govto connect to the FIRE system or http://fire.test.irs.govto connect to the FIRE test system
(Nov. 1 through Feb.15).
.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.
SSL 3.0 Specifications
TLS 1.0 Specifications
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS-197)
AES 128-bit (FIPS-197)
TDES 168-bit (FIPS-46-3)
F
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 verify password (The password is user created and must be eight alpha/numeric
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”
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”
U
ploadingafiletotheFIRESystem
At 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 e-mail address. This informationwillbeusedtoe-mailthetransmitter
regarding the transmission. Update as appropriate and/or click“Accept.”
Note: Please provide an accurate e-mail address for the correct person to receive the e-mail
and to avoid having the e-mail returned to IRB as undeliverable. If SPAM filtering software
is being used, configure it to allow an e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.
Click one of the following:
Original File
Replacement File
Amended File
2011–44 I.R.B.645October 31, 2011

Uploadingafile
totheFIRESystem
Test File (This o
ption will only be available from November 1 through
February 15 at ht
tp://fire.test.irs.gov.)
Enter the ten-di
git PIN (If sending a test file, there is no prompt for this.)
Click“Submit”
Click“Browse”to locate the file and open it
Click“Upload”
When the upload is complete, the screen will display the total bytes received and the IRS assigned filename for the file.IF THIS
INFORMATION IS NOT DISPLAYED ON THE SCREEN, IRS/IRB MAY NOT HAVE RECEIVED THE FILE.To verify, go
to the “CHECK FILE STATUS” option on the Main Menu. If the filename is displayed, the count is equal to “0,”and the results
indicate “not yet processed,” IRB received the file.Ifthe filename is not displayed, send the file again.
If there are m
ore 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. Ifan e-mail is not received within five business
days or an e-mail 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.
CheckingtheFILESTATUS
If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be
sent regarding the FILE STATUS. If the results in the e-mail indicate “Good, not Released” and the “Count of Payees” is correct,
the filer is finished with this file. If the e-mail indicates any other results, follow the instructions below.
At the Main Menu:
Click“Check File Status”
Enter th
eTCC
Enter theTIN
Click“Search”
If the “Results” indicate:
“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 IRB within this timeframe..
“Good, Released”— 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.”
“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. 8. Common Submission Problems and Questions
.01Publication 1187 is a Revenue Procedure used to provide the electronic filng specifications and format to filers of Forms 1042-S,
it isnota tax law document. Therefore, this publication cannot provide for all possible reporting situations. For any given record
entry, it is the responsibility of the filer to make sure the relevant tax law is applied to the record entry being made.
October 31, 20116462011–44 I.R.B.

FORMATERRORS
1. Incorrect TIN indicator in the “W” Record.
Make sure the cor
rect TIN Indicator is used. A U.S. withholding agentalways has an EIN. Only a foreign withholding agent
that has entered
into a Qualified Intermediary agreement with the IRScan have a QI-EIN. If the withholding agent is a foreign
company, then a
foreign address must be entered in the withholding agent address fields.
2. Blank or invalid information in the Withholding Agent’s name and address fields.
The IRS error correction process requires that the “W” Recordbe checked for validity before the “Q” Record can be corrected.
Please ensure that the withholding agent’s Name, EIN, Street Address, City, and State or Country is present along with the
appropriate Postal or ZIP Code. The Withholding Agent’s Name Line-1mustcontain the withholding agent’s name.
3. Missing Recipient TIN in the “Q” Record.
A Recipient TINmustbe present in order to allow a reduction or exemption from withholding at the 30% tax rate. The only major
exceptions to this rule involve payments of portfolio interest, dividends,and certain royalty payments. If the recipient doesn’t have
a TIN, one must be applied for and provided to the withholdingagent before a reduction or exemption of withholding is allowed.
4. Invalid recipient name and address information.
The recipient name entered in Recipient’s Name Line-1 must be the same name shown on the withholding certification document
provided to and retained by the withholding agent. Recipient’s Street Line-1 should only show the official street address. Use
Recipient’s Street Line-2 for additional internal distribution information such as mail stop numbers or attention information.
Follow the instructions for entry of foreign postal codes, cities, and countries. Do not input all information in the City field.
Use the appropriate fields and codes.
5. Incorrect use of Recipient Code 20 (Unknown Recipient).
This Recipient Code may be used only if no withholding certification document has been provided to and retained by the
withholding agent, or the withholding certification document provided to and retained has been determined by the withholding
agent to be incomplete or otherwise unreliable. If Recipient Code 20 is used, the Recipient Name Line-1 must contain the words
“UNKNOWN” or “UNKNOWN RECIPIENT” and the other name and address fields must be blank.
6. Incorrec
t use of Recipient Code 20 and the Tax Rate and U. S. Tax Withheld fields.
If Recipient Code 20 is used, the Tax Rate and the U.S. Tax Withheld must always be 30%. Exemption Code 04 (treaty
exemption)is not allowedwhen using Recipient Code 20.
7. Incorrect use of Country Codes in the “Q” Record.
There are th
ree places in the “Q” Record where country information must be entered. Generally, the information entered in these
three field
s should be consistent. The country list in the Instructions for Form 1042-S is comprehensive.Do notuse any code that
is not on the
list. Read the Instructions for Form 1042-S regarding the use of “OC” and “UC.”Do notuse these two codes under
any other ci
rcumstances than those specifically indicated in the Instructions for Form 1042-S.
8. Incorrect reporting of Tax Rates in the “Q” Record.
A valid Tax Rate Table is included in the Instructions for Form 1042-S. Please refer to the table and only use the tax rates listed.
“Blended rates” are not allowed. If a tax rate for a given recipient changes during the year, two “Q” Records must be submitted.
9. Total amounts reported in the “C” Record do not equal the total amounts reported in the “Q” Records.
The total Gross Income and Total Withholding Credit reported in the “Q” Records must equal the Total Gross Income and Total
Withholding Credit reported in the corresponding “C” Record.
2011–44 I.R.B.647October 31, 2011

FORMATERRORS
10. The following are other major errors associated with electronic filing:
a.Invalid characters. The only valid characters are those characters listed in Note3atthebeginningofthe“T,”“W,”and
“Q” Records.
b.“Q” Record Pos
itions 383–394 (Total Withholding Credit) must equal the amounts in Positions 359–370 (U.S. Tax Withheld)
and Positions 3
71-382 (Withholding by Other Agents).
c.“C” Record Positions31–45 must reflect the aggregateof the preceding “Q” records positions 383–394 (Total Withholding
Credit).
d.“Q” Record Positions 42–45 (Tax Rate) must reflect a valid tax rate.
e.“Q” Record Positions 46–47 (Exemption Code) must reflect a valid code and the exemption code must be compatible with
the tax rate. For example, if a zero tax (0000) rate is entered inpositions 42–45, the appropriate exemption code of 01-09 must
be used in positions 46–47.
NON-FORMATERR
ORS
1. SPAM filters are not set to receive e-mail from fire@irs.govand irs.e-helpmail@irs.gov.
To receive e-mails concerning files, processing results, reminders and notices, set the SPAM filter to receive e-mail from
fire@irs.gov and irs.e-helpmail@irs.gov.
2. Incorrect e-mail provided.
When the “Verify Your Filing Information” screen is displayed,make sure the correct e-mail address is listed. If not, please
update with the correct e-mail address.
3. Transmitter does not check the FIRE system to determine why the file is bad.
Generally, the results of a file transfer are posted to the FIRE system within five business days. If the correct e-mail address
was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding the FILE
STATUS. If the results in the e-mail indicate “Good” for test, or “Good, Not Released” for production and the “count of payees” is
correct, the filer is finished with this file. If any other resultsare received, follow the instructions in the “Check File Status”
option. If the file contains errors, get an online listing of the errors. If the file status is good, but the file should not be processed,
contact IRS/IRB within ten calendar days from the transmission of the file.
4. Transmitter uses the TCC assigned for filing 1098, 1099, 5498 or W-2G Forms.
Filers must use the Form 1042-S TCC, which begins with “22,” to transmit Form 1042-S files. If the correct TCC is not used, it
will automatically be considered an error.
5. Incorrect
file is not replaced timely.
If a file is bad, fix the file, and resubmit timely as a replacement. An acceptable replacement file must be submitted within 60
days from the day the original file was transmitted.
6. Transmitter compresses several files into one.
Only compres
s 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.
7. Transmitter sends a file and “CHECK FILE STATUS” indicates that the file is good, but the transmitter wants to send
another file containing the same information.
Once a file has been transmitted, a replacement file cannot be sent unless “CHECK FILE STATUS” indicates the file is bad
(five business days after the file was transmitted).If a file should not be processed, contact IRS/IRB at1–866–455–7438 or
outside the U.S. at 304–263–8700to see if this is a possibility.
October 31, 20116482011–44 I.R.B.

NON-FORMATERRORS
8. Transmitter sends an original file that is good, and thensends an amended file for the entire file even though there are
only a few changes.
The amended file, containing the proper coding, should only contain the records needing correction,not the entire file. Improper
submission can result in duplicate reporting of payee information.
9. File is forma
tted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
10. Transmitter has one TCC, but is filing for multiple companies. Which TIN should be used when logging into
the FIRE system to send the file?
When sending th
e file electronically, enter the TIN of the company assigned to the TCC. The uploaded file should contain the
TINs of the busi
nesses that made payments that are subject to reporting on information returns. The payer TIN is the information
that will be pas
sed forward.
11. Transmitter sent the wrong file, what should be done?
Call IRS/IRB at1–866–455–7438 or outside the U.S. at 304–263–8700.IRBmaybeabletostopthefilebeforeithasbeen
processed.
Part C. Record Format Specifications and Record Layouts
Sec. 1. Transmitter “T” Record
.01This record identifies the entity preparing and transmitting the file. The transmitter and the withholding agent may be the same,
but they need not be. The “T” Record contains information whichis critical if it is necessary for IRS/IRB to contact the filer.
.02ThefirstrecordofafileMUSTbe a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise,
a replacement file will be requested.
.03The “T” Record is a fixed length of 820 positions.
.04All alpha characters entered in the “T” Record must be upper case.
Note 1: For all fields marked “Required,” the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with this Revenue Procedure, IRS will contact the filer to request
a replacement file. 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 position(s) and for the indicated length.
Note 2: A copy of the current paper Instructions for Form 1042-S is included at the end of this publication. These instructions
must be used for the proper coding of each field in this recordwhere applicable. The instructions are updated each year as
required. Publication 1187 may not be revised every year. Be sure to use the most current Instructions for Form 1042-S when
coding files.
Note 3: The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&),hyphen(-),comma(,),apos-
trophe (’), forward slash (/), pound sign (#), period (.), and the percent (%). The percent [% (used as “in care of”)] is valid in
the first position only.Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required.Enter“T”.
2–5
Tax Year4
Required.Enter the year for which income and withholding are being reported.
2011–44 I.R.B.649October 31, 2011

Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
6–14Transmitter’s
Taxpayer
Identification
Number (TIN)
9
Required.. Enter the Taxpayer Identification Number of the Transmitter. This
can be an Employer Identification Number (EIN), Qualified Intermediary
Number (QI-EIN), Withholding Partnership (WP-EIN), or a Withholding Trust
(WT-EIN).DO NOT ENTER blanks, hyphens or alpha characters.
15–54
Transmitter’s Name40
Required.Enter the name of the transmitter of the file. Abbreviate if necessary
to fit the 40-character limit. Omit punctuation, if possible. Left-justify
information and fill unused positions with blanks.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å = A, æ = A,ű=U,Ǿ=O,ň=N,etc.
55–94
Transmitter’s
Address
40
Required.Enter the full mailing address of the transmitter. This includes the
number, street, and apartment or suite number (P.O. Box can be used if mail is
not delivered to street address). Abbreviate as needed to fit the 40-character
limit. Omit punctuation, if possible. Left-justify information and fill unused
positions with blanks.
95–114
City20
Required.Enter the city or town (or other locality name) of the transmitter. If
applicable, enter APO or FPO only. Left-justify information and fill unused
positions with blanks.
115–116
State Code2
Required if U.S. Transmitter.Enter only the valid U.S. Postal Service State
Code. DO NOT spell out the state name. Refer to the State Code Table Part A,
Sec.13. If this field is notutilized, enter blanks.
117–118Province Code2
Required if Foreign Country Code is “CA” (Canada).Enter only the
two-alpha character Province Code asshown in the Province Code table.DO
NOT spell out the Province Name. If the foreign country is other than
Canada, enter blanks.
Province CodeProvince
ABAlberta
BCBritish Columbia
MBManitoba
NBNew Brunswick
NLNewfoundland & Labrador
NSNova Scotia
NTNorthwest Territories
NUNunavut
ONOntario
PEPrince Edward Island
QCQuebec
SKSaskatchewan
YTYukon Territory
119–120Country Code2
Required if Foreign Transmitter. If the Country Code is present, the State
Code field MUST be blank.Enter only the two-alpha Country Code from the
Country Code table.DO NOT spell out the Country Name.
Note: COUNTRY CODES: The list of country codes provided in the current paper Instructions for Form 1042-S includes
all internationally recognized country codes and must be used to ensure the proper coding of the Country Code field. This
list is updated each year as required. Do not enter U.S. in the Country Code field.
121–129Postal or ZIP Code9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions, and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Left-justify information and fill
unused positions with blanks.
October 31, 20116502011–44 I.R.B.

Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
130–169Contact Name40
Required.Enter the name of the person to contact if any questions should
arise with the transmission. Left-justify information and fill unused positions
with blanks.
170–189Contact Telephone
Number
20
Required.Enter the contact person’s telephone number, and extension,
if applicable. If foreign, provide appropriate codes for international calls.
Left-justify information and fill unused positions with blanks.
190–194Transmitter Control
Code (TCC)
5Required.Enter the five-character alpha/numeric TCC assigned ONLY for
Form 1042-S reporting. (The first two numbers will always be 22.) All alpha
characters must be upper case.
195–198
Test Indicator4
Requiredifthisisatestfile.Enter the word “TEST.” Otherwise, enter blanks.
199Prior Year Indicator1
Required.Enter a “P” only if reporting prior year data; otherwise, enter blank.
Do not enter a “P” for current year information.
200–810Reserved611 Enter blanks.
811–818Record Sequence
Number
8
Required.Enter the number of the record asit appears within the file. The
record sequence number for the “T” Record will always be “1” (one), since it
is the first record on the file and there can only be one “T” Record in a file.
Each record, thereafter, must be incremental by one in ascending numerical
sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeroes in the field.
For example, the “T” Record sequence number would appear as “00000001”
in the field, the first “W” Record would be “00000002,” the first “Q” Record,
“00000003,” the second “Q” Record, “00000004,” and so on until the final
record of the file, the “F” Record.
819–820Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Transmitter “T” Record Layout
Record
Type
Tax YearTransmitter’s
TIN
Transmitter’s
Name
Transmitter’s
Address
CityState CodeProvince
Code
1
2–5
6–14
15–5455–9495–114115–116
117–118
Country
Code
Postal or
ZIP Code
Contact
Name
Contact
Telephone
Number
TCCTest
Indicator
Prior Year
Indicator
Reserved Record
Sequence
Number
Blank or
Carriage
Return
Line Feed
119–120121–129 130–169 170–189 190–194
195–198
199200–810 811–818 819–820
Sec. 2. Withholding Agent “W” Record
.01The “W” Record identifies the Withholding Agent.
.02Enter a “W” Record after the initial “T” Record on the file, followed by the Recipient “Q” Records, and a Reconciliation “C”
Record. Donotreport for a withholding agent if there are no corresponding Recipient “Q” Records.
.03Several “W” Records for different Withholding Agents may appear on the same Transmitter’s file.
.04Each “W” Record is a fixed length of 820 positions.
.05All alpha characters entered in the “W” Record must be uppercase.
2011–44 I.R.B.651October 31, 2011

Note 1: For all fields marked “Required,” the transmitter mustprovide the information described under Description and
Remarks. If required fields are not completed in accordance with this Revenue Procedure, the file may not process correctly.
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 position(s) and for the indicatedlength. All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S is included at the end of this publication. These instructions
must be used for the proper coding of each field in this record, where applicable. The list of country codes in the instructions
includes all recognized country codes and MUST be used for coding. The instructions are updated each year as required.
Publication 1187 may not be revised every year. Be sure to usethe most current Instructions for Form 1042-S when coding
files.
Note 3: The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&),hyphen(-),comma(,),apos-
trophe (’), forward slash (/), pound sign (#), period (.), and the percent (%). The percent [% (used as “in care of”)] is valid
in the first position only.Do not use special characters that are unique to alanguage other than English.. Inclusion of any
characters other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Withholding Agent “W” Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1
Required.Enter“W”.
2Return Type
Indicator
1
Required.Enter the one position value below to identify whether the record is
Original or Amended. If submitting a replacement file, use the same indicator as the
file being replaced (e.g., if replacing anamended file the indicator would be 1). Do
not enter a blank or alpha character. Acceptable Values are:
•0 (Zero) = Original
•1=Amended
3Pro Rata Basis
Reporting
1
Required.Enter the one position value below to identify if reporting on a Pro Rata
Basis. Acceptable Values are:
•0(Zero)=NotProRata
•1 = Pro Rata Basis Reporting
4–12Withholding
Agent’s EIN
9
Required.Enter the nine-digit Employer Identification Number of the Withholding
Agent.Do NOT enter blanks, hyphens or alpha characters.An EIN consisting of
all the same digits (e.g., 111111111) is not acceptable. DoNOTenter the recipient’s
TIN in this field.
Note: See the current paper Instructions for Form 1042-S to determine when a Qualified Intermediary, Withholding Foreign
Partnership, or Withholding Foreign Trust must provide its QI-EIN, WP-EIN or WT-EIN in this field.
13Withholding
Agent’s EIN
Indicator
1
Required.Enter the Withholding Agent’s EIN indicator from the following values:
•0=EIN
•1 = QI-EIN, WP-EIN, WT-EIN
•2 = NQI-EIN
Note: Use EIN indicator 1 only if the Withholding Agent’s EIN begins with “98” ANDthe Withholding Agent, Withholding
Trust, or Withholding Partnership has entered into a withholding agreement with the IRS.
October 31, 20116522011–44 I.R.B.

Record Name: Withholding Agent “W” Record
Field
PositionField TitleLengthDescription and Remarks
14–53
Withholding
Agent’s Name
Line-1
40
Required.Enter the Withholding Agent’s Name as established when filing for the
EIN or QI-EIN which appears in positions4-12 of the “W” Record. Left-justify
information and fill unused positions with blanks.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å = A, æ = A,ű=U,Ǿ=O,ň=N,etc.
54–93
Withholding
Agent’s Name
Line-2
40 Enter supplementary withholding agent’s name information; otherwise, enter blanks.
Use this line for additional names (e.g., partners or joint owners), for trade names,
stage names, aliases, or titles. Also use this line for “in care of” or “via.” Left-justify
the information and fill unused positions with blanks.SeeNote3atthebeginning
of the “W” Record.
94–133Withholding
Agent’s Name
Line-3
40 See the description for Withholding Agent’s Name Line-2.
134–173Withholding
Agent’s Street
Line-1
40
Required.Enter the mailing address of the withholding agent. The street address
should include the number, street, and apartment or suite number (or P.O. Box if mail
is not delivered to a street address). Abbreviate as needed. Left-justify information
and fill unused positions with blanks.
174–213Withholding
Agent’s Street
Line-2
40 Enter supplementary withholding agent street address information. Otherwise,
enter blanks.
214–253
Withholding
Agent’s City
40
Required.Enter the city or town (or other locality name). Enter APO or FPO
only if applicable.Do notenter a foreign postal code in the city field. Left-justify
information and fill unused positions with blanks
254–255
Withholding
Agent’s State
Code
2
Required if Withholding Agent has a U.S. address.Enter the valid U.S. Postal
Service state code. If not using a U.S. state, territory, or APO/FPO identifiers,
enter blanks.Do not use any of the two character Country Codes in the State
Code Field.
Note: If the withholding agent has a U.S. address, leave the country code in positions 258-259 blank.
256–257
Withholding
Agent’s
Province Code
2
Required if Foreign Country Code is “CA” (Canada).Enter only the two-alpha
character Province Code as shown in the Province Code Table. See the “T” record
positions 117-118 for the Province Code Table.DO NOT spell out the Province
Name. If the foreign country is other than Canada, enter blanks.
258–259
Withholding
Agent’s Country
Code
2
Required if QI or NQI or other foreign withholding agent.Enter only the
two-alpha Country Code from the Country Code Table.DO NOT spell out the
Country Name.
Note: COUNTRY CODES: The list of country codes provided in the current paper Instructions for Form 1042-S includes
all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field. This
list is updated each year as required. Do not enter U.S. in the Country Code field.
260–268Postal or ZIP
Code
9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions, and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Left-justify information and fill
unused positions with blanks.
269–272Tax Year4
Required.Enter the four-digit current tax year, unless a “P” was entered in the Prior
Year Indicator Field of the “T” Record. Allrecipient “Q” Records must be a report
of payments for one year only. Different tax years may not appear on the same file.
2011–44 I.R.B.653October 31, 2011

Record Name: Withholding Agent “W” Record
Field
PositionField TitleLengthDescription and Remarks
273–317Withholding
Agent Contact
Name
45Required.Enter the name of the person the IRS can contact if questions arise
concerning this filing. Left-justify information and fill unused positions with blanks.
318–362Withholding
Agent’s
Department Title
45Required.Enter the title of the contact person or the department that can answer
inquiries concerning this filing. Left-justify information and fill unused positions
with blanks.
363–382Contact
Telephone
Number and
Extension
20
Required.Enter the telephone number of a person to contact regarding electronic
files. Omit hyphens. If no extension is available, left-justify information and
fill unused positions with blanks. If foreign, provide the appropriate code(s) for
international calls.
383Final Return
Indicator
1
Required.Enter the one position value below to indicate whether Forms 1042-S
will be filed in the future.
•0 (Zero) = will be filing
•1 = will not be filing
384–809Reserved426Enter blanks.
810Amended
Return Indicator
1Required for amended returns only. Enter the appropriate code:
CodeDefinition
GIf this is a one-step transaction amended
return or the first of a two-step transaction
amended return
CIf this is the second transaction of a
two-step transaction amended return
BlankIf this is not a return being submitted to
amend information already processed by
IRS
Note: Amended C and G coded records must be reported usingseparate Payer “W” Records. Refer to Part A, Sec. 9, for
specific instructions on how to file amended returns.
Non-coded records cannot be submitted in an Amended file.
811–818Record
Sequence
Number
8
Required.Enter the number of the record as it appears within the file. The record
sequence number for the “T” Record will always be “1” (one), since it is the first
record on the file and there can be only one “T” Record in a file. Each record,
thereafter, must be incremental by one inascending numerical sequence, i.e., 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 “W”
Record would be “00000002,” the first “Q” Record, “00000003,” the second “Q”
Record, “00000004,” and so on until the final record of the file, the “F” Record.
819–820Blank or
Carriage Return
Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
October 31, 20116542011–44 I.R.B.

Withholding Agent “W” Record Layout
Record TypeReturn Type
Indicator
Pro Rata Basis
Reporting
Withholding
Agent’s EIN
Withholding
Agent’s EIN
Indicator
Withholding
Agent’s Name
Line-1
Withholding
Agent’s Name
Line-2
1234–1213
14–5354–93
Withholding
Agent’s Name
Line-3
Withholding
Agent’s Street
Line-1
Withholding
Agent’s Street
Line-2
Withholding
Agent’s City
Withholding
Agent’s State
Code
Withholding
Agent’s
Province Code
Withholding
Agent’s
Country Code
94–133134–173174–213
214–253254–255256–257258–259
Postal or ZIP CodeTax YearWithholding Agent
Contact Name
Withholding
Agent’s
Department Title
Contact Telephone
Number and
Extension
Final Return
Indicator
260–268269–272273–317318–362363–382383
ReservedAmended Return IndicatorRecordSequence NumberBlank or Carriage Return
Line Feed
384–809810811–818819–820
Sec. 3. Recipient “Q” Record
.01The “Q” Record contains name and address information for the Recipient of Income, Non-Qualified Intermediary or Flow-
Through Entity, Payer, and all data concerning the income paid and tax withheld that is required to be reported under U.S. law. Each
Recipient “Q” Record is treated asif it were a separate Form 1042-S.
.02The “Q” Record is restricted to one type of income, one type of exemption code, and one tax rate. Under certain circumstances,
it may be necessary to submit more than one “Q”Record for the same recipient. Failure to provide multiple Recipient “Q” Records
when necessary may generate math computation errors during processing. This will resultin IRS contacting you for correct informa-
tion.
.03Following are some of the circumstances when more than one “Q” Record for a recipient would be required:
(a)Different types of income. For example, Recipient X derived income from Capital Gains (Income Code 09) and Industrial
Royalties (Income Code 10). A separate “Q” Record must bereported for each Income Code. Each “Q” Record must reflect
the Gross Income Paid and any U.S. Federal Tax withheld bythe withholding agent(s) pertaining to that Income Code.
(b)Change in Country Code during the year. For example, the Withholding Agent received notification via Form W-8BEN
that the recipient’s country of residence for tax purposes changed from country X to country Y. A separate “Q” Record
must be reported for each Country Code providing Gross Income Paid, Tax Rate, any U.S. Federal Tax Withheld by the
withholding agent(s), and Exemption Code, if any. The amounts reported must be based on each country.
(c)Change in a country’s tax treaty rate during the year. For example, effective April 1, country X changes its tax treaty rate
from ten percent to twenty percent. A separate “Q” Record must be reported for each of the tax rates. Provide the Gross
Income Paid, Tax Rate, and any U.S. Federal Tax Withheld by the withholding agent(s) under each tax rate.
.04All recipient “Q” Records for a particular Withholding Agent must be written after the corresponding Withholding Agent “W”
Record, followed by a Reconciliation“C” Record, and before the “W” Record for another Withholding Agent begins.
.05All alpha characters entered inthe “Q” Record must be upper case.
.06The “Q” Record is a fixed length of 820 positions.
.07Report income and tax withheld in whole dollars only. Round up or down as appropriate. To round off amounts to the nearest
whole dollar, drop amounts under 50 cents and increase amounts of 50 to 99 cents to the next whole dollar. If there are two or more
amounts to add together, figure the amount to be reported by including cents when adding and only round off the total figure to be
reported.DO NOTenter cents.
2011–44 I.R.B.655October 31, 2011

Note 1: For all fields marked “Required,” the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance withthis Revenue Procedure, the file will not process correctly.
IRS will contact the filer to request a replacement file. 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 position(s) and for the indicated length. All
records have a fixed length of 820 positions.
Note 2: A copy of the paper Instructions for Form 1042-S is included at the end of this publication. These instructions must be
used for the proper coding of each field in this record where applicable. The list of country codes in the instructions includes
all recognized country codes and MUST be used for coding. The instructions are updated each year as required. Publication
1187 may not be revised every year. Be sure to use the most current paper Instructions for Form 1042-S for coding files.
Note 3: The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&),hyphen(-),comma(,),apos-
trophe (’ ), forward slash (/), pound sign (#), period (.), and the percent (%). The percent [% (used as “in care of”)] is valid in
the first position only.Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File”status.
Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
1Record Type1
Required.Enter“Q”.
2Return Type Indicator1
Required.Enter the one position value below to identify whether
the record is Original or Amended.If submitting a replacement file,
use the same indicator as the file being replaced (e.g., if replacing
an amended file, the indicator would be 1). This must be the same
value as in the “W” Record. Values are:
•0(Zero)=Original
•1=Amended
3Pro Rata Basis Reporting1
Required.Enter the one position value below to identify whether
reporting on a Pro Rata Basis. This must be the same value as in the
“W” Record. Values are:
•0(Zero)=NotProRata
•1=ProRataBasisReporting
4–5
Income Code2
Required.Enter the two-position value EXACTLY as it appears
from the income code table. The Income Code must accurately re-
flect the type of income paid.DO NOTenter blanks or 00 (zeros).
Note: Refer to the current paper Instructions for Form 1042-S for more information.
6–17Gross Income12
Required.Enter the gross income amount in whole dollars only,
rounding to the nearest dollar(do not enter cents). For example,
report $600.75 as 000000000601. An income amount of zero cannot
be shown. Only amended returns can report zero amounts. Numeric
characters only, right-justify information and fill unused positions
with zeros.
Note: Do not report negative amounts in any amount field.
18–29Withholding Allowance12
Used with Income Codes 15 through 20 ONLY.Enter the
withholding allowance amount in whole dollars only, rounding to
the nearest dollar(do not enter cents). Numeric characters only,
right-justify information and fill unused positions with zeros.
October 31, 20116562011–44 I.R.B.

Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
30–41Net Income12
Required if a Dollar Amount is Entered in the Withholding
Allowance Field.Enter the net income in whole dollars only,
rounding to the nearest dollar(do not enter cents). An amount other
than zeromustbe shown. Numeric characters only, right-justify
information and fill unused positions with zeros. If this field is not
utilized, enter blanks.
42–45
Tax Rate4
Required.Enter the correct Tax Rate applicable to the income in the
gross income field or net income field, as appropriate. Enter the Tax
Rate as a two-digit whole number and two-digit decimal (e.g., Enter
27.50 % as 2750, 15% as 1500 or 7% as 0700). See Note below.
Note: The correct Tax Rate must be entered, even if withholding was at a lesser rate.See the current paper Instructions for
Form 1042-S.
46–47Exemption Code2
Required. Read Carefully.
•If the tax rate entered is 0%, enter the appropriate exemption code
“01”through“10”from the current paper Instructions for Form
1042-S.
•If the tax rate entered is 1% through 30%, enter “00”.
•If the tax rate entered is greater than 30%, blank fill.DO NOT
enter “00”.
See the current paper Instructionsfor Form 1042-S for circumstances
under which Exemption Code “99” must be used.
Note: If an incorrect amount of tax was withheld, report the amount that was actually withheld and use the correct tax rate
in field positions 42–45.
48–49Recipient’s Country of Residence
Code for Tax Purposes
2
Required.Enter the two-character Country Code for which the
recipient is a resident for tax purposes and on which the tax treaty
benefits are based, whether applying a tax treaty benefit to this
payment or not. The rate of tax withheld is determined by this code.
Note: Do not enter U.S. in the Country Code field. Enter “OC” (other country) onlywhen the country of residence does not
appear on the list or the payment is made to an international organization. If making a payment to a QI or QI withholding
rate pool, enter the country code of the QI.
50–59
Reserved10Enter blanks
60–71Amount Repaid12This field should be completed only if:
•a recipient was repaid an amount that was over-withheld and the
withholding agent is going to be reimbursed by reducing, by the
amount of tax actually repaid,the amount of any deposit made
for a payment period in the calendar year following the calendar
year of withholding. Otherwise, enterzeros.
72–91Recipient Account Number20Enter the account number assigned by the withholding agent to
the recipient.Do notenter the recipient’s U.S. or foreign TIN. If
an account number is NOT assigned, enter blanks. This field may
contain numeric characters, alphacharacters, blanks, or hyphens.
Left-justify information and fill unused positions with blanks.
2011–44 I.R.B.657October 31, 2011

Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
92–93Recipient Code2
Required.Enter the appropriate Recipient Code. Refer to the list of
appropriate codes in the current paper Instructions for Form 1042-S.
No other codes or values are valid.
Note: If recipient code “20” is used,the Recipient’s Name Line-1 must be “UNKNOWN” or “UNKNOWN RECIPIENT”
and the Recipient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.
94–133Recipient’s Name Line-140
Required.Provide the complete name of the recipient. If the
recipient has a U.S. TIN, enterthe name as established when
applying for the TIN. If recipient code “20” is used, enter
“UNKNOWN” or “UNKNOWN RECIPIENT.” Recipient’s Name
Lines 2 and 3 must be blank. See thecurrent paperInstructions
for Form 1042-S for specific information about “UNKNOWN
RECIPIENTs” and “WITHOLDING RATE POOLs.”SeeNote3at
the beginning of the “Q” Record.
Note 1: A Non-Qualified Intermediary (NQI) can NEVER be entered as the recipient.
Note 2: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å = A, æ = A,ű=U,Ǿ=O,ň=N,etc.
134–173 Recipient’s Name Line-240Enter supplementary recipient name information including titles;
otherwise, enter blanks. Use this line for additional names (e.g.,
partners or joint owners), for trade names, stage names, aliases or
titles. Also use this line for “in care of,” “Attn,” or “via”.See Note
3atthebeginningofthe“Q”Record.
174–213 Recipient’s Name Line-340See the description for Recipient’s Name Line-2.
214–253
Recipient’s Street Line-140
Required.Enter the mailing address of the recipient. The street
address should include the number, street, apartment, or suite
number (or P.O. Box if mail is not delivered to a street address).
Abbreviate as needed. Left-justify information and fill unused
positions with blanks.See Note 3 at the beginning of the “Q”
Record.
254–293
Recipient’s Street Line-240Enter supplementary recipient streetaddress information. If a P.O.
Boxisusedinadditiontoastreetaddress, enter it here. Left-justify
information and fill unused positions with blanks.
294–333 Recipient’s City40
Required.Enter the city or town (or other locality name). Enter
APO or FPO only, if applicable. Do not enter a foreign postal code
in the city field. Left-justify information and fill unused positions
with blanks.
334–335
Recipient’s State2
Required if U.S. address.Enter the two-character State Code
abbreviation. If no U.S. state, territory, or APO/FPO identifier is
applicable, enter blanks.Do not use any of the two character
Country Codes in the State Code Field.
Note: If the recipient has a U.S. address, leave the provincecode in positions 336–337 and country code in positions 338–339
blank.
336–337 Recipient’s Province Code2
Required if the Recipient Country Code in positions 338–339 is
“CA.”Enter only the two-alpha character Province Code as shown
in the Province Code Table. See “T” Record positions 117–118 for
the Province Code Table.DO NOT spell out the Province Name.
If the foreign country is other than Canada, enter blanks.
October 31, 20116582011–44 I.R.B.

Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
338–339 Recipient’s Country Code2
Required if the recipient has a foreign address.Enter the
two-character CountryCode abbreviation. See the current paper
Instructions for Form 1042-S for the appropriate codes.
Note 1: If the state code is entered in positions 334–335, leave this field blank.
Note2:COUNTRYCODES:Thelistofcountrycodesprovidedinthe current paper Instructions for Form 1042-S includes
all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field. This
list is updated each year as required. If making a paymenttoaQI,enterthecountry code of the QI.
Note 3: Enter “UC” (unknown country) o
nlyif the payment is to an unknown recipient.
340–348 Postal or ZIP Code9
Required.Enter up to nine numeric characters for all U.S. addresses
(including territories, possessions, and APO/FPO). For foreign
addresses enter the alpha/numeric foreign postal code, if applicable.
Left justify information and fill unused positions with blanks.
349–357
Recipient’s U.S. TIN9Enter the recipient’s nine-digit U.S. Taxpayer Identification Number
(TIN).DO NOTenter hyphens, alpha characters, or TINS consisting
of all the same digits (e.g. 111111111 or 999999999) as these are not
valid TINs. If a TIN is not required under regulations, enter blanks.
Note: U.S. TINs are now required for most recipients. See the current paper Instructions for Form 1042-S.
358
Recipient’s U.S. TIN Type1
Required.Enter the recipient’s U.S. TIN type indicator from the
following values:
•0=NoTINrequired
•1=SSN/ITIN
•2=EIN
•3 = QI-EIN, WP-EIN, WT-EIN
•4 = TIN required but not provided
Note: Use EIN indicator 3 only if the Withholding Agent’s EIN begins with “98” ANDthe Withholding Agent, Withholding
Trust, or Withholding Partnership has entered into a withholding agreement with the IRS.
359–370
U. S. Federal Tax Withheld12
Required.Enter U.S. Federal tax withheld by you. Enter the
amount in whole dollars, rounding to the nearest dollar(do not
enter cents). For example, report $600.25 as 000000000600.
Numeric characters only, right-justify information and fill unused
positions with zeros. If there was no withholding, enter all zeros.
371–382 Withholding By Other Agents12
Required.For withholding agents reporting Form 1042-S
information that has already beensubject to withholding by another
withholding agent, enter the amount withheld by the other agent.
Enter the amount in whole dollars, rounding to the nearest dollar(do
not enter cents). For example, report $600.25 as 000000000600.
Numeric characters only, right-justify information and fill unused
positions with zeros.If there was no withholding, enter all zeros.
Note: If claiming a credit on Form 1042 (line 66) because of withholding by other agents, attach a copy of the Form 1042-S
to support the credit. For additional guidance, please review the Instructions for Form 1042.
2011–44 I.R.B.659October 31, 2011

Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
383–394 Total Withholding Credit12
Required.Enter the aggregate amount of U.S. Federal tax withheld
by you and any other withholding agent. Enter the amount in whole
dollars, rounding to the nearest dollar(do not enter cents).For
example, report $600.25 as 000000000600. Numeric characters
only, right-justify the information and fill unused positions with
zeros.If there was no withholding, enter all zeros.
Note: If the Total Withholding Credit, (aggregate amounts of U.S. Federal Tax Withheld and Withholding By Other Agents)
was either under or over reported, see Field Position 761 of the “Q” Record.
395–400
Reserved6Enter blanks.
401–440 NQI/FLW-THR/PTP Name Line-1 40Provide thecomplete name of the NQI/FLW-THR or PTP Entity.
It is very important that the complete name of the NQI/FLW-THR
or PTP entity be provided. Left-justify the information and fill
unused positions with blanks.See Note 3 at the beginning of the
“Q” Record.
Note 1: A nominee that is the withholding agent under Code Section 1446 must enter the Publicly Traded Partnership’s
(PTP) name and other information in the NQI/FLW-THR fields; positions 401–666.
Note 2: All NQI/FLW-THR fields are REQUIRED if the NQI/FLW-THR entity is involved in the payment structure, EX-
CEPT FOR THE NQI/FLW-THR TIN.
441–480 NQI/FLW-THR/PTP Name Line-2 40Enter supplementary information; otherwise, enter blanks. Use this
line for additional names (e.g., partners or joint owners), for trade
names, stage names, aliases, or titles. Also use this line for “in care
of” or “via”.See Note 3 at the beginning of the “Q” Record.
481–520
NQI/FLW-THR/PTP Name Line-3 40See the description for NQI/FLW-THR/PTP Name Line-2 .
521–522
Reserved2Enter blanks.
523–562
NQI/FLW-THR/PTP Street Line-1 40Enter the mailing address of the NQI/FLW-THR or PTP entity.
The street address should include the number, street, apartment, or
suite number (or P.O. Box if mail is not delivered to street address).
Abbreviate as needed. Left-justify information and fill unused
positions with blanks.
563–602
NQI/FLW-THR/PTP Street Line-2 40Enter supplementary NQI/FLW-THR or PTP entity street address
information; otherwise, enter blanks.
603–642 NQI/FLW-THR/PTP City40Enter the city or town (or other locality name). Left-justify
information and fill unused positions with blanks.
643–644 NQI/FLW-THR/PTP State Code 2Enter the two-alpha character state code (see table Part A, Sec. 13).
If a state code or APO/FPO is not applicable, enter blanks.
645–646
NQI/FLW-THR/PTP Province
Code
2Enter the two-alpha character Province Code abbreviation, if
applicable. See “T” Record positions 117–118.
647–648 NQI/FLW-THR/PTP Country
Code
2Enter the two-character Country Code abbreviation, where the
NQI/FLW-THR or PTP is located. If the NQI/FLW-THR or PTP
has a U.S. address, enter blanks.
649–657
NQI/FLW-THR/PTP Postal Code
or ZIP Code
9Enter the alpha/numeric foreign postal code or U.S. ZIP Code for
all U.S. addresses including territories, possessions, and APO/FPO.
Enter the code in the left most position and blank fill the remaining
positions.
October 31, 20116602011–44 I.R.B.

Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
658–666
NQI/FLW-THR/PTP U.S. TIN9Enter the NQI/FLW-THR or PTP nine-digit U.S. Taxpayer
Identification Number (TIN), if any. Do NOT enter hyphens or
alpha characters.
667–706 Payer’s Name40Enter the name of the Payer of Income if different from the
Withholding Agent. Abbreviate as needed. If the Withholding
Agent and Payer are the same, enter blanks.
707–715
Payer’s U.S. TIN9Enter the Payer’s U.S. Taxpayer Identification Number if there is an
entry in the Payer Name Field; otherwise, enter blanks.
716–727 State Income Tax Withheld12If State Tax has been withheld, enter that amount in whole dollars
(do not enter cents). Right-justify information and fill unused
positions with zeros. If this field is not utilized, enter zeros.
Note: This amount is not included in the U.S. Federal Tax fields.
728–737 Payer’s State Tax Number10Enter the employer’s state I.D. number if assigned by the state.
Left-justify information and fill unused positions with blanks.
738–739 Payer’s State Code2Enter the two-character State Code abbreviation.
740–760 Special Data Entries21This field may be used for the filer’s own purposes, (e.g., Do Not
Mail). If this field is notutilized, enter blanks.
761U.S. Federal Tax Withheld
Indicator
1
Required.Indicate if the U. S. Federal tax withheld was correct or
incorrect using the following values:
•0 = Correctly reported
•1 = Over withheld
•2 = Under withheld
Note : Please refer to Total withholding Credit positions 383–394.
762–783 Recipient’s Foreign Tax I.D.
Number
22Enter the recipient’s identifyingnumber. Use only characters listed
in Note 3. Left-justify information and fill unused positions with
blanks.
784–809 Reserved26Enter blanks.
810Amended Return Indicator1Required for amended returns only. Enter the appropriate code:
CodeDefinition
GIf this is a one-step transaction amended return or
the first of a two-step transaction amended return
CIf this is the second transaction of a two-step
transaction amended return
BlankIf this is not a return being submitted to amend
information already processed by IRS
Note: Amended C and G coded records must be reported usingseparate Payer “W” Records. Refer to Part A, Sec. 9, for
specific instructions on how to file amended returns. Non-coded records cannot be submitted in Amended files.
2011–44 I.R.B.661October 31, 2011

Record Name: Recipient “Q” Record
Field
Position Field TitleLengthDescription and Remarks
811–818 Record Sequence Number8
Required.Enter the number of the record as it appears within the
file. The record sequence number for the “T” Record will always
be “1” (one), since it is the first record on the file and there can
only be one “T” Record in a file. Each record, thereafter, must be
incremental by one in ascending numerical sequence, i.e., 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 “W” Record would be “00000002,” the first “Q”
Record, “00000003,” the second “Q” Record, “00000004,” and so
on until the final record of the file, the “F” Record.
819–820 Blank or Carriage Return Line
Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Recipient “Q” Record Layout
Record TypeReturn
Type
Indicator
Pro Rata
Basis
Reporting
Income
Code
Gross
Income
Withhold-
ing Al-
lowance
Net Income Tax Rate Exemption
Code
123
4–5
6–1718–2930–41
42–45
46–47
Recipient’s
Country of
Residence
Code for Tax
Purposes
ReservedAmount
Repaid
Recipient
Account
Number
Recipient
Code
Recipient’s
Name Line-1
Recipient’s
Name Line-2
Recipient’s
Name Line-3
48–49
50–59
60–7172–9192–9394–133134–173174–213
Recipient’s
Street Line-1
Recipient’s
Street Line-2
Recipient’s
City
Recipient’s
State
Recipient’s
Province
Code
Recipient’s
Country
Code
Postal or ZIP
Code
Recipient’s
U.S. TIN
214–253254–293
294–333
334–335
336–337338–339340–348
349–357
Recipient’s
U.S. TIN Type
U.S. Federal
Tax Withheld
Withholding
By Other
Agents
Total
Withholding
Credit
ReservedNQI/FLW-
THR/PTP
Name Line-1
NQI/FLW-
THR/PTP
Name Line-2
NQI/FLW-
THR/PTP
Name Line-3
358359–370
371–382383–394
395–400
401–440441–480
481–520
ReservedNQI/FLW-
THR/PTP Street
Line-1
NQI/FLW-
THR/PTP Street
Line-2
NQI/FLW-THR
/PTP City
NQI/FLW-
THR/PTP State
Code
NQI/FLW-
THR/PTP
Province Code
521–522523–562563–602
603–642643–644
645–646
October 31, 20116622011–44 I.R.B.

NQI/FLW-
THR/PTP Country
Code
NQI/FLW-
THR/PTP Postal
Code or ZIP Code
NQI/FLW-
THR/PTP U.S.
TIN
Payer’s NamePayer’s U.S. TIN State Income Tax
Withheld
647–648
649–657658–666
667–706
707–715
716–727
Payer’s State Tax
Number
Payer’s State CodeSpecial Data EntriesU.S. Tax Federal
Withheld Indicator
Recipient’s Foreign
Tax I.D. Number
728–737738–739740–760761762–783
ReservedAmended Return IndicatorRecord Sequence NumberBlank or Carriage Return
Line Feed
784–809810811–818819–820
Sec. 4. Reconciliation “C” Record
.01The “C” Record is a fixed record length of 820 positions and all positions listed are required. The “C” Record is a summary of
the number of “Q” Records for each Withholding Agent, Gross Amount Paid, and Total Withholding Credit.
.02This record will be written after the last “Q” Record filed for a given withholding agent. For each “W” Record and group of
“Q” Records on the file, there must be a corresponding “C” Record.
.03All alpha characters entered inthe “C” Record must be upper case.
Record Name: Reconciliation “C” Record
Field
Position Field TitleLengthDescription and Remarks
1Record Type1
Required.Enter “C”.
2–9Total “Q” Records8
Required.Enter the total number of “Q” Records for this
withholding agent.Do not enter all zeros.For example, 53 “Q”
Records are entered as 00000053. See Part A, Sec. 4, Filing and
Retention Requirements. Right-justify information and fill unused
postions with zeros.
10–15
Blank6Enter blanks.
16–30Total Gross Amount Paid
15Required.Enter the total gross income amount in whole dollars(do
not enter cents.)For example report $600.00 as 000000000000600.
An income amount other than zero must be shown. Right-justify
information and fill unused positions with zeros.
31–45
Total Withholding Credit
15Required.Enter the total aggregate amount of tax withheld by
you and any other withholding agent. This is the aggregate total
amount from the U.S. Federal Tax Withheld and Withholding By
Other Agents fields. Enter the amount in whole dollars(do not
enter cents.)For example report $600.00 as 000000000000600.
Right-justify information and fill unused positions with zeros.
46–810Reserved
765
Enter blanks.
2011–44 I.R.B.663October 31, 2011

Record Name: Reconciliation “C” Record
Field
Position Field TitleLengthDescription and Remarks
811–818 Record Sequence Number8
Required.Enter the number of the record as it appears within the
file. The record sequence number for the “T” Record will always
be “1” (one), since it is the first record on the file and there can
only be one “T” Record in a file. Each record, thereafter, must be
incremental by one in ascending numerical sequence, i.e., 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 “W” Record would be “00000002,” the first “Q”
Record, “00000003,” the second “Q” Record, “00000004,” and so
on until the final record of the file, the “F” Record.
819–820 Blank or Carriage Return Line
Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Reconciliation “C” Record Layout
Record TypeTotal “Q”
Records
BlankTotal Gross
Amount Paid
Total
Withholding
Credit
ReservedRecord
Sequence
Number
Blank or
Carriage
Return Line
Feed
12–9
10–15
16–30
31–45
46–810811–818819–820
Sec. 5. End of Transmission “F” Record
.01The “F” Record is a fixed record length of 820 positions and all positions listed arerequired. The “F” Record is a summary
of the number of withholding agents in the entire file.
.02This record will be written after the last “C” Record of the entire file. End the file with an End of Transmission “F” Record.
No data will be read after the “F” Record. Only a “C” Record may precede the “F” Record.
.03All alpha characters entered in the “F” Record must be upper case.
Record Name: End of Transmission “F” Record
Field
Position Field TitleLengthDescription and Remarks
1Record Type1
Required.Enter“F”.
2–4Withholding Agent Count3
Required.Enter the total number of withholding agents on this file.
This count must be the same as the total number of “W” Records.
Right-justify information and fill unused positions with zeros.
5–810
Reserved806Enter blanks.
811–818 Record Sequence Number8
Required.Enter the number of the record as it appears within the
file. The record sequence number for the “T” Record will always
be “1” (one), since it is the first record on the file and there can
only be one “T” Record in a file. Each record, thereafter, must be
incremental by one in ascending numerical sequence, i.e., 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 “W” Record would be “00000002,” the first “Q”
Record, “00000003,” the second “Q” Record, “00000004,” and so
on until the final record of the file, the “F” Record.
October 31, 20116642011–44 I.R.B.

Record Name: End of Transmission “F” Record
Field
Position Field TitleLengthDescription and Remarks
819–820 Blank or Carriage Return Line
Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
End of Transmission “F” Record
Record TypeWithholding Agent
count
ReservedRecord Sequence
Number
Blank or Carriage
Return Line Feed
12–4
5–810
811–818819–820
Part D. Extensions of Time and Waivers
Sec. 1. General — Extensions
.01Filers can get an automatic 30-day extension of time to file by completing Form 8809, Application for Extension of Time To
File Information Returns. An extension of time to file may be requested for Forms 1042-S. If requesting extensions of time for more
than one payer, the extension of time requests must be submitted online or with an electronic file through the FIRE system.
Note: IRS encourages the payer/transmitter community to utilize the online fill-in form in lieu of the paper Form 8809. A
TCC is not required to use the online fill-in form option.
.02The fill-in Form 8809 may be completed online via the FIRE system. (See Part B, Sec. 7, for instructions on connecting to the
FIRE system.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form.” This option is only
used to request an automatic 30-day extension. Extensionrequests completed online via the FIRE system receive aninstant response
if completed properly and timely. If requesting an additional extension of time, a paper Form 8809 must be submitted. Requests for
an additional extension of time to file information returns are not automatically granted. Requests for additional time are granted only
in cases of extreme hardship or catastrophic event. The IRS will send a letter of explanation approving or denying requests for an
additional extension of time. (Refer to .11 of this Section.)
.03A paper Form 8809 may be submitted to IRS/IRB at the address listed in .09 of this section. This form may be used to request
an extension of time to file information returns submitted on paper. Use a separate Form 8809 foreach method of filing information
returns used, i.e. electronically or paper. A separate Form 8809 must be completed for each payer. Form 8809 may be computer-
generated or photocopied. Be sure to use the most recently updated version and include all the pertinent information.
.04To be considered, an extension request must be postmarked, transmitted, or completed online by the due date of the returns;
otherwise, the request will be denied. (See Part A, Sec. 7, for duedates.) If requesting an extension of time to file several types
of forms, use one Form 8809; however, Form 8809 or an extension file must be submitted no later than the earliest due date. For
example, if requesting an extension of time to file both Forms 1099-MISC and 1042-S, submit Form 8809 on or before February 28.
.05Assoonasitisapparentthat a 30-day extension of time to file is needed, an extension request should be submitted. IRS/IRB
does not begin processing extension requests until January. It may take up to 30 days for IRS/IRB to respond to a paper extension
request.Extensions completed online via the FIRE system fill-in form option receive instant results.
.06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information must be resubmitted within 20 days.
.07Requesting extensions of time for multiple withholding agents may be done by completing the online fill-in forms via the FIRE
system. A separate online Form 8809 must be completed for each withholding agent.
.08Withholding Agents/transmitters requesting extensions of timefor multiple filers are required to submit the extension requests
online via the fill-in form or in a file electronically (see Sec. 3 for the record layout). If requesting an additional extension, a signed
Form 8809 must be faxed to IRB the same day as the transmission. Be sure to include a signature and the reason an additional extension
is needed.
.09All requests for an extension of time filed on Form 8809 must be sent using the following address:
2011–44 I.R.B.665October 31, 2011

Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Note: Due to the large volume of mail received by IRS/IRB and the time factor involved in processing Extension of Time (EOT)
requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to IRS/IRB after the due date, are treated as timely under the “timely mailing as timely filing” rule.
A similar rule applies to designated private delivery services (PDSs). Notice 97–26, 1997–17 I.R.B. 6, provides rules for determining
the date that is treated as the postmark date.For items delivered by a non-designated Private Delivery Service (PDS), the actual date
of receipt by IRS/IRB will be used as the filing date. For items delivered by a designated PDS, butthrough a type of service not
designated in Notice 2004–83, 2004–52 I.R.B. 1030 the actual date of receipt by IRS/IRB will be used as the filing date. The timely
mailing rule also applies to furnishing statements to recipients and participants.
.11Transmitters requesting an extension of time via an electronic file will receive a denial letter, accompanied by a list of with-
holding agents/payers covered under that denial.
.12If an additional extension of time is needed, a Form 8809 and/orextension file must be sent by the initial extended due date.
Check line 7 on the form to indicate that an additional extension is being requested. An additional 30-day extension will be approved
only in cases of extreme hardship or catastrophic event.If requesting an additional 30-day extension of time, submit the infor-
mation return files as soon as prepared. Do not wait for IRS/IRB to respond to your request.
.13If an extension request is approved, the approval notification should be kept on file. Do not send the approval notification or
copy of the approval notification to IRS/IRB with the electronic file or to the service center where the paper returns are filed.
.14Request an extension for the current tax year only.
.15A signature is not required when requesting an automatic 30-dayextension. If an additional 30-day extension is requested,
Form 8809 must be signed. Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in
a denial. Carefully read and follow the instructions for Form 8809.
.16Form 8809 may be obtained by calling 1–800–TAX–Form (1–800–829–3676). The form is also available at IRS.
GOV.
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec. 3 include the required 200-byte record layout for requesting extensions of time submitted in an
electronic file. The instructions for the information that is to be entered in the record are also included.Filers are advised to read
this section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information
Returns Electronically (FIRE),mustbe submitted to obtain a TCC. This numbermustbe used to submit extension requests in an
electronic file. (See Part A, Sec. 6.)
.03If requesting an additional extension oftime, a signed Form 8809 must be faxed to IRB the same day as the transmission. Be
sure to include a signature and the reason an additional extension is needed.
.04 Transmitters submitting an extension of time via an electronic file should not submit a list of payer names and TINs
with Form 8809 since this information is included in the electronic file. However, Line 6 of Form 8809 must be completed. The
online fill-in Form 8809 cannot be used in lieu of the paper Form 8809 for electronic files.
.05Do not submit tax year 2011 extension requests filed electronically beforeJanuary 4, 2012.
Sec. 3. Record Layout – Extension of Time
.01Positions 6 through 188 of the following record should contain information about thepayer/withholding agentfor whom the
extension of time to file is being requested. Do not enter transmitter information in these fields.OnlyoneTCCmaybepresentina
file.
Record Layout for Extension of Time
Field
Position Field TitleLengthDescription and Remarks
1–5
Transmitter Control Code
5Required.Enter the five-character alpha/numeric Transmitter
Control Code (TCC) issued by IRS.OnlyoneTCCperfileis
acceptable.
October 31, 20116662011–44 I.R.B.

Record Layout for Extension of Time
Field
Position Field TitleLengthDescription and Remarks
6–14Payer TIN9
Required.Enter the valid nine-digit EIN/SSN assigned to the
payer/withholding agent.Do not enter blanks, hyphens, or alpha
characters.All zeros, ones, twos, etc., will have the effect of an
incorrect TIN. For foreign entities that are not required to have a
TIN, this field may be blank; however, the Foreign Entity Indicator,
position 187,mustbe set to “X.”
15–54
Payer Name40
Required.Enter the name of the payer/withholding agent whose
TIN appears in positions 6–14. Left-justify information and fill
unused positions with blanks.
55–94
Second Payer Name40
Required.If additional space is needed, this field may be used to
continue name line information (e.g., c/o First National Bank);
otherwise, enter blanks.
95–134
Payer Address40
Required.Enter the payer’s address. The street address should
include the number, street, apartment, or suite number (or PO Box
if mail is not delivered to a street address).
135–174
Payer City40
Required.Enter the payer’s city, town, or post office.
175–176
Payer State2
Required.Enter the payer’s valid U.S. Postal Service state
abbreviation. (Refer to Part A, Sec. 13.)
177–185
Payer ZIP Code9
Required.Enter the payer’s ZIP Code. If using a five-digit ZIP
Code, left-justify information and fill unused positions with blanks.
186Document Indicator1
Required.Enter the appropriate document code that indicates the
form for which an extension of time is being requested.
Code
Document
41042-S
187Foreign Entity Indicator1Enter “X” if the payer is a foreign entity.
188Recipient Request Indicator1Enter “X” if the extension request is to furnish statements to the
recipients of the information returns.
Note: A separate file is required for this type of extension request. A file must either contain all blanks or all Xs in this field.
189–198 Blank10Enter blanks.
199–200 Blank2Enter blanks or carriage return/line feed (CR/LF) Characters.
Extension of Time Record Layout
Transmitter
Control Code
Payer TINPayer NameSecond Payer
Name
Payer AddressPayer CityPayer State
1–5
6–14
15–5455–9495–134135–174175–176
Payer ZIP CodeDocument
Indicator
Foreign Entity
Indicator
Recipient Request
Indicator
BlankBlank or CR/LF
177–185
186187188189–198199–200
2011–44 I.R.B.667October 31, 2011

Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Form 1042-S by submitting a letter to IRS/IRB at the
address listed in Part D, Sec. 1.09. The letter should contain the following information:
(a)Withholding Agent’s name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for the delay
(g)Signature of withholding agent or duly authorized person.
.02Requests for an extension of time to furnish statements to recipients of Form 1042-S are not automatically approved. If ap-
proved, an extension will allow amaximumof 30 additional days from the due date. The request must be postmarked by the date on
which the statements are due to the recipients.
.03Generally, only the withholding agent may sign the letter requesting the extension for recipient copies. A transmitter must have
a contractual agreement with the withholding agents to submit extension requests on their behalf. This should be stated in the letter
of request for recipient copy extensions.
.04Requests for extensions of time to file recipient copies for more than ten (10) withholding agents arerequiredto be submitted
electronically. (See Sec. 3, for the record layout.) When requesting extensions of time for recipient copies, a signed letter must be
faxed to IRB by the transmitter the same day as the transmission.Be sure to include the reason an extension for the recipient copies
is needed.
.05 Transmitters submitting an extension of time for recipient copies via an electronic file should not submit a list of payer names
and TINs with the letter since this information is included in the electronic file.
.05 The online fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
.01If a withholding agent is required to file electronically but fails to do so and does not have an approved waiver on record,
the withholding agent will be subject to a penalty of $100 per return in excess of 250. (For penalty information, refer to the Penalty
Section of the2011 Instructions for Form 1042-S.
.02If withholding agents are required to file original or amended returns electronically, but such filing would create an undue hard-
ship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver from Filing Information
Returns Electronically, to IRS/IRB. Form 8508 can be obtained onthe IRS website at IRS.gov or by calling toll-free 1–800–829–3676
or International 304–263–8700.
.03Although a withholding agent may submit as many as 249 amended returns on paper, IRS/IRB encourages electronic filing.
Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically. If a waiver for original
documents is approved, any amended returns for the same type of returns will be covered under that waiver.
.04Generally, only the withholding agent may sign Form 8508. A transmitter may sign if given power-of-attorney; however, a
letter signed by the withholding agent stating this fact must be attached to Form 8508.
.05A transmitter must submit a separate Form 8508 for each withholding agent. Do not submit a list of withholding agents.
.06All information requested on Form 8508 must be provided to IRS/IRB for the request to be processed.
.07The waiver, if approved, will provide exemption from the electronic filing requirement for the current tax year only. Withhold-
ing agents may not apply for a waiver for more than one tax year at a time.
.08Form 8508 may be photocopied or computer-generated as long as itcontains all the information requested on the original form.
.09Filers are encouraged to submit Form 8508 to IRS/IRB at least 45 days before the due date of the returns. IRS/IRB does not
process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve basis.
.10All requests for a waiver should be sent using the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.11Waivers are evaluated on a case by case basis and are approved ordenied based on criteria set forth in the regulations under
section 6011(e) of the Internal Revenue Code. The withholdingagent must allow a minimum of 30 days for IRS/IRB to respond to
a waiver request.
.12If a waiver request is approved, keep the approval letter on file.DO NOTsend a copy of the approved waiver to the Ogden
service center.
October 31, 20116682011–44 I.R.B.

.13An approved waiver only applies to the requirement for filing information returns electronically. The withholding agent must
still timely file information returns with the Ogden service center on the official IRS paper forms or an acceptable substitute form.
Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically
IMPORTANT NOTES:
IRS/IRB offers an Internet connection at h
ttp://fire.irs.govfor electronic filing of Form 8027. The Filing Information
Returns Electronically (FIRE) system will be down from 6 p.m. Eastern Time (ET) December 16, 2011 through January
03, 2012 for yearly updates. 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.
Form 4419, Application for Filing Information Returns Electronically (FIRE), is subject to review before the approval to
transmit electronically is granted. IRSmay require additional documentation. If a determination is made concerning
the validity of the documents transmitted electronically, IRS has the authorityto revoke the Transmitter Control Code
(TCC) and terminate the release of the files.
The FIRE system does not provide fill-in forms for information returns.
Rev. Proc. 2011–51
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................. 670
SEC. 2. NATURE OF CHANGES..................................................................................... 670
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB).................. 670
SEC. 4. FILING REQUIREMENTS AND DUE DATES.................................................................. 671
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
................................................................................... 672
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................ 672
SEC. 7. STATE ABBREVIATIONS................................................................................... 673
SEC. 8. PENALTIES ASSOCIATED WITH INFORMATION RETURNS................................................... 673
SEC. 9. CORRECTED RETURNS, PAPER FORMS, AND COMPUTER-GENERATED FORMS.............................. 674
SEC. 10. VALIDATION OF FORM 8027 AT IRS/IRB................................................................... 674
SEC. 11. DEFINITION OF TERMS.................................................................................. 675
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................ 675
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 676
SEC. 3. TEST FILES............................................................................................... 676
SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 676
SEC. 5. PIN REQUIREMENTS...................................................................................... 677
2011–44 I.R.B.669October 31, 2011

SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 677
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 677
SEC. 8. COMMON PROBLEMS AND QUESTIONS ASSOCIATED WITH ELECTRONIC FILING........................... 679
Part C. Filing Specifications and Record Format
SEC. 1. RECORD FORMAT AND LAYOUT........................................................................... 680
Part D. Extensions of Time
SEC. 1. GENERAL................................................................................................ 687
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY.................................... 688
SEC. 3. RECORD LAYOUT – EXTENSION OF TIME.................................................................. 688
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 689
Part A. General
Sec. 1. Purpose
.01Form 8027 is used by large food or beverage establishments when the employer is required to make annual reports to the IRS
on receipts from food or beverage operations and tips reported by employees.
Note: All employees receiving $20.00 or more a month in tips must report 100 percent of their tips to their employer.
.02The Internal Revenue Service, Information Returns Branch (IRS/IRB), is responsible for processing Forms 8027 submitted
electronically. The purpose of this revenue procedure is to provide the specifications for filing Form 8027, Employer’s Annual Infor-
mation Return of Tip Income and Allocated Tips, electronically. This revenue procedure is updatedwhen legislative changes occur
or reporting procedures are modified.
.03This revenue procedure supersedes: Rev. Proc. 2010–37 published in Internal Revenue Bulletin 2010–42, dated October 18,
2010, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically.
This revenue procedure is effective for Forms 8027 due the last day of February, 2012 and any returns filed thereafter.
Sec. 2. Nature of Changes
.01Penalties associated with Information Return filing have increased significantly. Please see PartA, Sec. 08 for specific infor-
mation.
.02Record layout Field Position 373 has been updated to a blank position due to the expiration of the Attributed Tip Income
Program (ATIP).
.03The Liable/Not Liable Indicator in Field Position 374 has been deleted. A blank is now required in that field.
Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
.01All correspondence concerning Forms 8027 processed at IRS/IRB should be sent to the following address:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.02forms and publications should be requested by calling1–800–TAX–FORM (1–800–829–3676).
.03Questions pertaining to electronic filing of Forms W 2mustbe directed to the Social Security Administration (SSA). Filers
can call 1–800–SSA–6270 to obtain the telephone number of the SSA Employer Services Liaison Officers for their area.
.04A taxpayer or authorized representative may request a copy of a tax return or a Form W-2 filed with a return by submitting
Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676).
.05Electronic Products and Services Support,Information Returns Branch (IRB) answers electronic, paper filing, and tax law
questions from the payer community relating to the correct preparation and filing of information returns (Forms 1096, 1097, 1098,
1099, 3921, 3922, 5498, 8027, 8935, and W-2G). IRB also answers questions relating to the electronic filing of Forms 1042-S and
October 31, 20116702011–44 I.R.B.

8955-SSA and to the tax law criteria and paper filing instructions for Forms W-2 and W-3. Inquiries dealing with backup withholding
and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by IRB. Assistance
is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern
Time, by calling1–866–455–7438orviae-mailatm
ccirp@irs.gov.SSNs or EINs must not be included in e-mails or attachments
sincethisisnotasecureline.The Telecommunications Device for the Deaf (TDD) toll number is304–579–4827. Filers should
call as soon as questions arise to avoid the busy filing season call volume at the end of January, February, and March. Recipients of
information returns (payees) should continue to contact 1–800–829–1040 with any questions on how to report the information returns
data on their tax returns.
.06The telephone numbers and web addresses for questionsabout specifications for electronic submissions are:
Information Returns Branch
1–866–455–7438
Outside the U
.S. 1–304–263–8700
e-mail at m
ccirp@irs.gov
304–579–48
27 — TDD
(Telecommunication Device for the Deaf)
Fax Machine
Within the U.S. — 877–477–0572
Outside the U.S. — 304–579–4105
Electronic Filing – FIRE system
Test URL h
ttp://fire.test.irs.gov
Production URL http://fire.irs.gov
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
I
RS.gov— IRS website access to forms and
Online Ordering for Information Returns and Employer Returns
h
ttp://www.irs.gov/businesses/page/0,,id=23108,00.html
Sec. 4.
Filing Requirements and Due Dates
.01Se
ction 6011(e)(2)(A) of the Internal Revenue Code and the regulations thereunder provide that any person, including corpora-
tions
, partnerships, individuals, estates, and trusts, required to file 250 or more information returns must file such returns electronically.
.02Th
e filing requirements apply separately to both original and corrected returns.
.03The
above requirements do not apply in cases of undue hardship (see Part A, Sec. 5).
.04 FIL
ERS MUST NOT SUBMIT THE SAME INFORMATION ON PAPER FORMS THAT ARE SUBMITTED ELEC-
TRONIC
ALLY, SINCE THIS WILL RESULT IN DUPLICATE FILING.This does not mean that corrected documents should
not be
filed. If a return has been prepared and submitted improperly, a corrected return must be filed as soon as possible. Refer to Part
A, Sec
. 9, for requirements and instructions for filing corrected returns.
.05Wh
en an allocation of tips is based on a good faith agreement, a copy of this agreement must be submitted within three business
days a
fter receiving acknowledgement that IRS has accepted the electronically filed Form 8027. Faxthe agreement to 859–669–2256
or mai
l a copy of this agreement to Internal Revenue Service, Attn: ICO ERS Stop 36101, 201 West River Center Blvd., Covington,
KY 410
11. In the fax transmittal or cover letter, the filer must include the words “Form 8027 attachment(s)” and the following infor-
matio
n: name of establishment, name of employer, EIN (Employer Identification Number), establishment number, TCC, and the tax
year
of the Form 8027.
.06Em
ployers can request a lower rate (but not lower than two percent) for tip allocation purposes by submitting an application
to th
e IRS. See Sec. 31.6053–3(h)(4) of Employment Tax Regulations. Detailed instructions for requesting a lower rate can be found
in th
e Instructions for Form 8027. The IRS will issue a determination letter to notify the employer when and for how long a reduced
rate
is effective. If a lower rate is used on Form 8027 based on the IRS determination letter, a copy of this letter must be submitted
with
in three business days after receiving acknowledgement thatIRS has accepted the electronically filed Form 8027. Filers must
fax t
he letter to 859–669–2256 or mail a copy of the letter to Internal Revenue Service, Attn: ICO ERS Stop 36101, 201 West River
Cen
ter Blvd., Covington, KY 41011. In the transmittal (e.g., fax transmittal or cover letter), filers must include the words “Form 8027
2011–44 I.R.B.671October 31, 2011

attachment(s)” and the following information: name of establishment, name of employer, EIN, establishment number, TCC, and the
tax year of the Form 8027.
.07Electronic reporting to IRS for Form 8027 must be on a calendar year basis. The due date for filing paper Forms 8027 is the
last day of February (February 29, 2012). Forms 8027 filedelectronicallyare due March 31.
.08If the due date falls on a Saturday, Sunday, or legal holiday, filing Form 8027 on the next day that is not a Saturday, Sunday, or
legal holiday will be considered timely.
Sec. 5. Form 8508, Request for Waiver from Filing Information Returns Electronically
.01If an employer is required to file electronically but fails to do so, and does not have an approved waiver on reco
rd, the employer
may be subject to a penalty of $100 per return. An employer can file up to 250 returns on paper; those returns will not
be subject to a
penalty for failure to file electronically.
.02If an employer is required to file original or correctedreturns electronically, butsuch filing would create
a hardship, they
may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver from Filing Info
rmation Returns
Electronically, to IRS/IRB. Form 8508 can be obtained on the IRS website at IRS.gov or by calling 1–800–829–3676
.
.03Even though an employer may submit as many as 249 corrections on paper, IRS encourages electronic filing of
corrections.
Once the 250 threshold has been met, filers are required to submit any additional returns electronically. How
ever, if a waiver for an
original filing is approved, any corrections for the same type of returns will be covered under that waiver.
.04Generally, only the employer may sign Form 8508. A transmitter may sign if given power of attorney; however
, a letter signed
by the employer stating this fact must be attached to the Form 8508.
.05A transmitter must submit a separate Form 8508 for each employer. Do not submit a list of employers.
.06All information requested on the Form 8508 must be provided to IRS for the request to be processed.
.07The waiver, if approved, will provide exemption from electronic filing for the current tax year only. Em
ployers may not apply
for a waiver for more than one tax year.
.08Form 8508 may be photocopied or computer-generated aslong as it contains all theinformation requested
on the original form.
.09Filers are encouraged to submit Form 8508 to IRS/IRB at least 45 days before the due date of the returns, bu
t no later than the
due date of the returns for which the waiver is being requested.
.10Waiver requests must be sent using the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.11 Form 8508 for Forms W-2 must be filed with IRS/IRB, not SSA.
.12Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth under section 6011(e) of
the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/IRB to respond to a waiver request.
.13If a waiver request is approved, the transmitter should keep the approval letter on file.
.14An approved waiver from filing Forms 8027 electronically does not provide exemption from filing. The employer must timely
file Forms 8027 on acceptable paper forms with the Cincinnati Service Center. When filing paper Forms 8027, attach a copy of the
approved waiver.
Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
.01For the purposes of this revenue procedure, the EMPLOYER is the organization supplying the information and the TRANS-
MITTER is the organization preparing the electronic file and/or sending the file to IRS/IRB. The employer and the transmitter may
be the same entity. Employers or their transmitters are required to complete Form 4419, Application for Filing Information Returns
Electronically (FIRE). The Form 4419 is subject to review before the approval to transmit electronically is granted. IRS may require
additional documentation. If a determination is made concerning the validity of thedocuments transmitted electronically, IRS has the
authority to revoke the Transmitter Control Code (TCC) and terminate the release of files.
.02Form 4419 can be submitted at any time during the year; however, it should be submitted to IRS/IRB at least 30 days before
the due date of the return(s). Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and
included in an approval letter. Electronic returns may not be filed with IRS until the application has been approved and a TCC assigned.
The TCC must be included in any correspondence with IRS/IRB.
.03If transmitters file information returns other than Form 8027 electronically, they must obtain a separate TCC for those types of
returns. The TCC assigned for Forms 8027 is to be used for the submission of these forms only.
.04After approval to file electronically has been received, transmitters are not required to reapply each year; however, notify IRS
in writing if:
October 31, 20116722011–44 I.R.B.

(a)There is a change in the contact person’s name or the name of the organization, so that the files may be updated to reflect
the correct information;
(b)The transmitter discontinued filing for two years (the TCC may have been reassigned).
.05IRS/IRB encourages transmitters who plan to file returns for multiple employers to submit one application and to use one TCC
for all employers.
.06Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec. 7. State Abbreviations
.01The following state and U.S. possession abbreviations are to be used when developing the state code portion of address fields.
StateCodeStateCodeStateCode
AlabamaALKentuckyKYOhioOH
AlaskaAKLouisianaLAOklahomaOK
American SamoaASMaineMEOregonOR
ArizonaAZMarshall IslandsMHPennsylvaniaPA
ArkansasARMarylandMDPuerto RicoPR
CaliforniaCAMassachusettsMARhode IslandRI
ColoradoCOMichiganMISouth CarolinaSC
ConnecticutCTMinnesotaMNSouth DakotaSD
DelawareDEMississippiMSTennesseeTN
District of ColumbiaDCMissouriMOTexasTX
Federated States of Micronesia FMMontanaMTUtahUT
FloridaFLNebraskaNEVermontVT
GeorgiaGANevadaNVVirginiaVA
GuamGUNew Hamps
hire
NH(U.S.) Vi
rgin Islands
VI
HawaiiHINew JerseyNJWashingtonWA
IdahoIDNew MexicoNMWest VirginiaWV
IllinoisILNew YorkNYWisconsinWI
IndianaINNorth CarolinaNCWyomingWY
IowaIANorth DakotaND
KansasKSNo. Mar
iana Islands
MP
.02Filers must adhere to the city, state, and ZIP Code format for U.S. addresses. This also includes American Samoa, Federated
States of Micronesia, Guam, Marshall Islands, Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands.
Note: Form 8027 is required only for establishments in the 50 states and the District of Columbia.
Sec. 8. Penalties Associated With Information Returns
.01The following penalties generally apply to the person required to file information returns. The penalties apply to electronic
filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721).If youfail to file a correct information return
by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely,
you fail to include all information required to be shown on a return, or you include incorrect information on a return. The penalty
also applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or
you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
•$30per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum
penalty $250,000 per year ($75,000 for small businesses).
2011–44 I.R.B.673October 31, 2011

•$60per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $500,000
per year ($200,000 for small businesses).
•$100per information return if you file after August 1 or you do not file required information returns; maximum penalty $1.5
million per year ($500,000 for small businesses).
.03A late filing penalty may be assessed for areplacement file which is not transmitted by the required date. See Part B, Sec. 4
.06, for more information on replacement files.
.04 Intentional disregard of filing requirements.If the failure to file correct information returns is due to intentional disregard
of the filing requirements, the penalty is at least $250 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply to
failure to furnish correct payee statements, see the Penalties Section of the2011 Instructions for FormsW-2 and W-3.
Sec. 9. Corrected Returns, Paper Forms, and Computer-Generated Forms
.01If returns must be corrected, approved electronic filers must provide such corrections electronically if filing 250 or more forms.
If the information is filed electronically, corrected returns are identified by using the “Corrected 8027 Indicator” in field position 370
of the employer record.
.02A correction file must be identified by entering the correction indicator “G” in position 370.
.03When replacing a correction file that was bad, a replacement file must be submitted. When replacing a correction file, the
correction indicator “G” must be entered in position 370.
.04If corrections are not submitted electronically, employers mustsubmit them on official Forms 8027. Substitute forms that have
been previously approved by IRS,or computer-generated forms that are exact facsimiles of the official form (except for minor page
size or print style deviations), may be submitted without obtaining IRS approval before using the form.
.05Employers/establishments may send corrected paper Forms 8027 to IRS at the address shown in Part A, Sec. 9.06. Corrected
paper returns are identified by marking the “AMENDED” check box on Form 8027.
.06If filing more than one paper Form 8027, attach a completed Form 8027-T, Transmittal of Employer’s Annual Information
Return of Tip Income and Allocated Tips, to the Forms 8027 and send to:
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999
IRS/IRB processes Forms 8027 submitted electronically only. Employers must not send paper Forms 8027 to IRS/IRB.
.07If part of a submission is filed electronically and the rest of the submission is filed on paper Forms 8027, send the paper forms
to the Cincinnati Service Center. For example, Forms 8027 were filed electronically with IRS/IRB, and later ten of the forms filed
need to be corrected. The filer may submit the corrections on paper Forms 8027 because the number of corrections filed is under the
250 threshhold. These corrected paper Forms 8027 must be sent, along with Form 8027-T, to the Cincinnati Service Center.
Sec. 10. Validation of Form 8027 at IRS/IRB
.01The accuracy of data reported on Form 8027 will be validated at the IRS Service Center. All fields indicated as “Required” in
the record layout must contain valid information. If the IRS identifies an error, filers will be notified and required to provide correct
information.
.02The address for the establishment must agree with the state and ZIP Code. If there are inconsistencies or if the ZIP Code does
not agree with the address, it will result in a file status of “bad”.
.03All alpha characters must be in upper case.
.04The following is clarification of monetary amount requirements:
(a)Charged Receipts (positions 260–271) mustexceed Charged Tips (positions 248–259).
(b)Total Tips Reported (positions 308–319) must equal the combined amount of the Indirect Tips (positions 284–295) and
Direct Tips (positions 296–307).
(c)Gross Receipts (positions 320–331) must exceed all other monetary amounts with the exception that Gross Receipts could
equal Charged Receipts if all transactions were conducted on charge cards.
(d)The Tip Percentage Rate Times Gross Receipts (332–343) must equal the Gross Receipts times the Tip Rate. Normally, the
Tip Rate is 8 percent. The Tip Rate must be entered as 0800 in positions 344–347 unless IRS has granted a lower rate.
(e)Generally, an employer would have allocated tips if the TotalTips Reported (positions 308–319) is less than the Tip Percent-
age Rate Times Gross Receipts (positions 332–343). The difference must be entered as Allocated Tips (positions 348–359).
October 31, 20116742011–44 I.R.B.

Sec. 11. Definition of Terms
ELEMENTDESCRIPTION
CorrectionA correction is an information return submitted by the employer/transmitter to correct
an information return that was previouslysubmitted to and successfully processed by
IRS, but contained erroneous information.
EINA nine-digit Employer Identification Number which has been assigned by IRS to the
reporting entity.
Employees hours workedThe average number of employee hours worked per business day during a month is figured
by dividing the total hours worked during the month by all your employees who are
employed in a food or beverage operation by the average number of days in the month that
each food or beverage operation at which these employees worked was open for business.
EmployerThe organization supplying the information. Use the same name and EIN used on Forms
W-2 and Forms 941.
EstablishmentA large food or beverage establishment that provides food or beverage for consumption on
the premises; where tipping is a customarypractice; and where there are normally more
thantenemployeeswhoworkmorethan80hours on a typical business day during the
preceding calendar year.
FileFor the purpose of this revenue procedure,a file is the Form 8027 information submitted
electronically by an Employer or Transmitter.
More than ten employeesAn employer is considered to have more than ten employees on a typical business day
during the calendar year if half the sum of: the average number of employee hours worked
per business day in the calendar month in which the aggregate gross receipts from food
and beverage operations were greatest,plusthe average number of employee hours
worked per business day in the calendar monthin which the total aggregate gross receipts
from food and beverage operations were the least,equalsmore than 80 hours.
ReplacementA replacement is an information return file sent by the employer/transmitterat the
requestof IRS/IRB because of errors encounteredwhile processing the filer’s original
file or correction file.
TransmitterThe person or organization preparingelectronic file(s). This may be the employer or
an agent of the employer.
Transmitter Control Code (TCC)A five character alpha/numeric code assigned by IRS to the transmitter prior to
electronically filing. This number is inserted in the record and must be present in all files
submitted electronically through the FIRE system. An application (Form 4419) must
be filed with IRS to receive this number.
Part B. Electronic Filing Specifications
Note: The FIRE system does not provide fill-in forms, except forForm 8809, Application for Extension of Time to File Infor-
mation Returns. Filers must program files according to the Record Layout Specifications contained in this publication.
Sec. 1. General
.01Electronic filing of Form 8027 returns, originals and replacements, is a reporting method required for filers submitting 250 or
more Forms 8027. Payers who are under the filing threshold requirement, are encouraged to file electronically.
.02All electronic filings of information returns are received at IRS/IRB via the FIRE (Filing Information Returns Electronically)
system. To connect to the FIRE system, point the 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 program. Only inquiries concerning electronic filing of information returns should be directed
to IRS/IRB.
.04Files submitted to IRS/IRB electronically must be in standard ASCII code. Filers must not submit paper forms with the same
information as electronically submittedfiles. This would create duplicate reporting resulting in penalty notices.
2011–44 I.R.B.675October 31, 2011

.05Form 8809, Application for Extension of Time to File Information Returns, is available as a fill-in form via the FIRE system.
If filers do not already have a User ID and password they should referto Section 7. At the Main Menu, filers must click “Extension of
Time Request” and then click “Fill-in Extension Form.” This optionisonlyusedtorequestanautomatic30-dayextensionandmust
be completed by the due date of the return for each payer requesting an extension. Printthe approval page for a record of the approved
extension. Additional information about requesting extensions of time electronically is included in Part D of this publication.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 6, for
information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers must create a User ID, password, and PIN (Personal Identification Number). See Part
B, Sec. 5, for more information about PIN requirements.
.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 rememberthe password and not allow the password to be compromised.
Passwords are user assigned at first logon and must be eight alpha/numeric characters containing at least one uppercase, one lowercase,
and one numeric. However, filers who forget their password or PIN, can call1–866–455–7438for assistance. 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.
Users can change their passwords at any time from the Main Menu.
Sec. 3. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers
to test hardware and software. If filers wish to submit an electronic test file for Tax Year2011(returns to be filed in2012), itmust
be submitted to IRS/IRBno earlier thanNovember 1, 2011, andno later thanFebruary 15, 2012.The FIRE system will be
down from 6 p.m. ET December 16,2011, through January 3, 2012.To connect to the FIRE test system, point the browser to
h
ttp://fire.test.irs.gov.
.02Filers who encounter problems while transmitting the electronic test file can contact IRS/IRBat 866–455–7438for assistance.
.03Within five days, the results of the electronic transmission willbe e-mailed to the filer if an accurate e-mail address was provided
on the “Verify Your Filing Information” screen. If filers are using e-mail filtering software, it must be configured to accept e-mail
from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.test.irs.govto determine what errors
are in the file by clicking on CHECK FILE STATUS. If an e-mail is notreceived within five business days, filers should log into the
FIRE system and click on CHECK FILE STATUS to view the results of the file.
Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IR
S/IRB 24 hours a day, seven days a week. Technical assistance is
available Monday through Friday between 8:30 a.m. and 4:30 p
.m. ET by calling1–866–455–7438.
.02 The FIRE system will be down from 6 p.m. ET December 16, 201
1, through January 3, 2012.This allows IRS/IRB to
make yearly updates to reflectcurrent year changes. In addi
tion, the FIRE system may be down every Wednesday from 2:00 a.m. to
5:00 a.m. ET for programming updates.
.03If sending files larger than10,000 records electronica
lly, data compression is encouraged. The file size cannot exceed 2.5
million records. WinZip and PKZip are the only acceptable
compression packages. IRS/IRB cannotaccept self-extracting zip files or
compressed files containing multiple files. The time req
uired to transmit information returns electronically will vary depending upon
the type of connection to the Internet and if data compress
ion is used.The time required to transmit a file can be reduced by as
much as 95 percent by using compression.Transmitters tha
t experience problems transmitting files with a scripting process should
contact IRS/IRB at 1–866–455–7438 for assistance.
.04Files submitted through the FIRE system will be assign
ed a unique filename (users can name the file anything they choose;
however, most software products provide a filename). Th
e filenames assigned by the FIRE system will consist of submission type
(ORIG [original], TEST [test], CORR [correction], and
REPL [replacement]), 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 for TCC
21000, the IRS assigned filename would be ORIG.21000.0
001.Record the filename.This information will be needed by IRS/IRB
to identify the file if assistance is required.
.05If a timely submitted file 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 employer may be subject to late filing penalties.
.06The following definitions have been provided to he
lp distinguish between a correction and a replacement:
•Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submit-
ted to and successfully processed by IRS/IRB, but contained erroneous information.(See Note.)
October 31, 20116762011–44 I.R.B.

Note: Corrections should only be made to returns that have been submitted incorrectly, not the entire file.
•Areplacementis 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.(See Note.)
Note: Filers should never transmit anything to IRS/IRB as a “Replacement” file unless the CHECK FILE STATUS option on
the FIRE system indicates a previous file is bad.
.07Prior year data may be submitted; however, each tax year must besubmitted in a separate file transmission. For prior year
data, use the current year format, enter the tax year being reported in field positions 375–378, and enter a “P” in field position 379 to
indicate the file contains prior year data.
Sec. 5. PIN Requirements
.01Filers will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID name and
password.
.02The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent electronically and is permission
to release the file. It is not needed for a TEST file. An authorizedagent 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 call1–866–455–7438for assistance.
Sec. 6. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 8027, 1097, 1098, 1099, 3921, 3922, 5498, 8935, 8955-SSA,
W-2G, and 1042-S.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
.03Within five days, the results of the electronic transmission will be e-mailed to the transmitterif an accurate e-mail address was
provided on the “Verify Your Filing Information”screen. If e-mail filtering software is being used, the software must be configured
to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the e-mail indicates the file is bad, filers must log into the FIRE
system and go to the CHECK FILE STATUS area to determine what errors are in the file. If filers do not receive an e-mail in five
business days, they must log back into the FIRE system andclick on CHECK FILE STATUS to view the results of the file.
Sec. 7. 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 or http://fire.test.irs.govto connect to the FIRE test system
(Nov.1 through Feb. 15).
.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.
SSL 3.0 Specifications (h
ttp://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (h
ttp://www.ief.org/rfc/rfc2246.txt)
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS-197)
AES 128-bit (FIPS-197)
TDES 168-bit (FIPS-46-3)
F
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
2011–44 I.R.B.677October 31, 2011

Create and verifypassword(Thepasswordis user created and must be eight alpha/numeric
characters, containing at least one uppercase, one lowercase, one numeric, and cannot contain
the User ID. TheFIRE 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 ver
ify 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”
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”
U
ploadingafiletotheFIRESystem
At Menu Options:
Click“Send Information Returns”
Enter theTCC
Enter theTIN
Click“Submit”
The system will display the company name, address, city, state, ZIP code, telephone number,
contact, and e-mail address. This information is used to e-mail the transmitter regarding the
transmission. Update as appropriate and/or click“Accept”.
Note: Please provide an accurate e-mail address for the correct person to receive the e-mail
and to avoid having the e-mail returned to IRS as undeliverable. If SPAM filtering software
is being used, configure it to allow an e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.
Click
one of the following:
Original File
Replacement File
Correction File
Tes
t File(This option will only be available from Nov. 1 through Feb. 15 at
htt
p://fire.test.irs.gov.)
Ent
er the ten-digit PIN (If sending a test file, there is no prompt for this.)
Click“Submit”
Click“Browse”to locate the file and open it
Click“Upload”
When the upload is complete, the screen will display the totalbytes received and the IRS assigned filename of the file. IF THIS
INFORMATION IS NOT DISPLAYED ON THE SCREEN, IRB MAY NOT HAVE RECEIVED THE FILE.To verify, go to the
“CHECK FILE STATUS”option on the MainMenu. If the filename is displayed, the count is equal to “0”, and the results
indicate “not yet processed,” IRB received the file. If the filename is not displayed, send the file again.
If there are more files to upload for that TCC:
Click“File Another?”otherwise,
Click“Main Menu”
October 31, 20116782011–44 I.R.B.

It is the filer’s responsibility to check the acceptability of the file(s). If an e-mail is not received within five business days
or an e-mail 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.
CheckingtheFILESTATUS
If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be
sent regarding the FILE STATUS. If the results in the e-mail indicate “Good, not Released” and the “Count of Payees” is correct,
the filer is finished with this file. If there are any other results, the filer must follow the instructions below.
At the Main Menu:
Click“Check File Status”
Enter theTCC
Enter theTIN
Click“Search”
If the “Results” indicate:
“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 IRB within this timeframe.
“Good, Released”— The file has been released to the 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.”
“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. 8. Common Problems and Questions Associated with Electronic Filing
.01The following are the major errors associated with electronic filing:
N
ON-FORMATERRORS
1. SPAM filters are not set to receive e-mail from fire@irs.govand irs.e-helpmail@irs.gov.
To receive e-mails concerning files, processing results, reminders and notices, set the SPAM filter to receive e-mail from
f
ire@irs.govand irs.e-helpmail@irs.gov.
2. Incor
rect e-mail address provided.
When the “Verify Your Filing Information” screen is displayed,make sure the correct e-mail address is displayed. If not,
please update with the correct e-mail address.
2011–44 I.R.B.679October 31, 2011

NON-FORMATERRORS
3. Transmitter does not check the FIRE system to determine file acceptability.
Generally, the results of file transfers are posted to the FIRE system within five business days. If the correct e-mail address was
provided on the “Verify Your Filing Information” screen whenthefilewassent,ane-mailwill be sent regarding the FILE
STATUS. If the results in the e-mail indicate “Good, Not Released” and the “Count of Payees” is correct, the filer is finished with
this file. If any other results are received,follow the instructions in the “Check File Status” option. If the file contains errors,
get an online listing of the errors. If the file status is good, but the file should not be processed, filers should contact IRS/IRB
within ten calendar days from the transmission of the file.
4. Replacement
file is not submitted timely.
If a file is bad, correct the file and resubmit timely as a replacement.
5. Transmitter compresses several files into one.
Only compress o
ne file at a time. For example, if there are ten uncompressed files to send, compress each file separately and
send ten separ
ate compressed files.
6. 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 requiring correction, not the entire file.
7. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code. All alpha characters must be uppercase.
8. Transmitter has one TCC, but is filing for multiple companies, which TIN should be used when logging into the
FIRE system to send a file?
When sending the file electronically, enter the TIN of the company assigned to the TCC. The uploaded file should contain the
TINs for the businesses that made payments that are subject to reporting on information returns. The payer TIN is the information
that will be passed forward.
9. Transmitter sent the wrong file, what should be done?
Call IRS/IRB
at1–866–455–7438. IRB may be able to stop the file before it has been processed.
10. Transmitter sends a file and “CHECK FILE STATUS” indicates that the file is good, but the transmitter wants to send
another file containing the same information.
Once a file has been transmitted, a replacement file cannot be sent unless the “CHECKFILE STATUS” indicates the file is bad
(five business days after the file was transmitted). If a file should not be processed, contact IRS/IRB at 1–866–455–7438 to
see if this is a possibility.
Part C. Filing Specifications and Record Format
.01If the file does not meet these specifications, IRS/IRB will request a replacement file. Filers are encouraged to submit a test
prior to submitting the actual file. Contact IRS/IRB at1–866–455–7438for further information.
Note: The only allowable characters in the name and address fields are alphas, numerics, and blanks. Punctuation marks such
as periods, hyphens, ampersands, slashes, and commas are notallowed and will cause the fileto be rejected. For example,
O’Hurley’s Bar & Grill, 210 N. QueenSt., Suite #300 must be entered as OHurleys Bar Grill 210 N Queen St Suite 300.
October 31, 20116802011–44 I.R.B.

FORM 8027 RECORD FORMAT
Field
Position Field TitleLengthDescription and Remarks
1Establishment Type1
Required.This number identifies the kind of establishment. Enter
the number which describes the type of establishment, as shown
below:
1. for an establishment that serves evening meals only (with or
without alcoholic beverages).
2. for an establishment that serves evening meals and other meals
(with or without alcoholic beverages).
3. for an establishment that serves only meals other than evening
meals (with or without alcoholic beverages).
4. for an establishment that serves food, if at all, only as an
incidental part of the business of serving alcoholic beverages.
2–6Establishment Serial Numbers
5Required.These five-digit Serial Numbers are for identifying
individual establishments of an employer reporting under the
same EIN. The employer will assign a unique number to each
establishment.Numeric characters only.
7–46Establishment Name40
Required.Enter the name of the establishment. Left-justify
information and fill unused positions with blanks.Allowable
characters are alphas, numerics, and blanks.
47–86Establishment Street Address40
Required.Enter the mailing address of the establishment. The
street address should include thenumber, street, apartment, or suite
number (use a P O Box only if mail is not delivered to a street
address). Left-justify information and fill unused positions with
blanks.Allowable characters are alphas, numerics, and blanks.
87–111Establishment City
25Required.Enter the city, town, or post office. Left-justify and blank
fill.Allowable characters are alphas, numerics, and blanks.
112–113 Establishment State2
Required.Enter the state code from the state abbreviations table
in Part A, Sec. 7.
114–122 Establishment ZIP Code9
Required.Enter the complete nine-digit ZIP Code of the
establishment. If using a five digit ZIP Code, left-justify the five
digit ZIP Code and fill the remaining four positions with blanks.
123–131 Employer Identification Number 9
Required.Enter the nine-digit number assigned to the employer by
IRS.Do not enter hyphens, alphas, all 9s or all zeros.
132–171 Employer Name40
Required.Enter the name of the employer as it appears on tax
forms (e.g., Form 941). Any extraneous information must be
deleted. Left-justify information and fill unused positions with
blanks.Allowable characters are alphas, numerics, and blanks.
172–211 Employer Street Address40
Required.Enter the mailing address of the employer. The street
address should include the number, street, apartment, or suite
number (use a P O Box only if mail is not delivered to a street
address). Left-justify information and fill unused positions with
blanks.Allowable characters are alphas, numerics, and blanks.
212–236 Employer City
25Required.Enter the city, town, or post office. Left-justify the
information and fill unused positions with blanks.Allowable
characters are alphas, numerics, and blanks.
237–238 Employer State2
Required.Enter the state code from the state abbreviations table
in Part A, Sec. 7.
2011–44 I.R.B.681October 31, 2011

FORM 8027 RECORD FORMAT
Field
Position Field TitleLengthDescription and Remarks
239–247 Employer ZIP Code9
Required.Enter the complete nine-digit ZIP Code of the
establishment. If using a five digit ZIP Code, left-justify the five
digit ZIP Code and fill the remaining four positions with blanks.
Note: The ZIP Code must be nine numeric characters or five numeric characters and four blanks. Do not enter the dash.
248–259
Charged Tips12
Required.Enterthetotalamountoftipsthatareshownoncharge
receipts for the calendar year. Amount must be entered in U.S.
dollars and cents. The right- most two positions represent cents.
Right-justify information and fill unused positions with zeros.If
this field is not utilized, enterzeros. Numeric characters only.
Do not enter decimal points, dollar signs, or commas.
260–271 Charged Receipts12
Required.Enter the total sales for the calendar year other than
carry-out sales or sales with an added service charge of ten percent
or more, that are on charge receipts with a charged tip shown. This
includes credit card charges, othercredit arrangements, and charges
to a hotel room unless the employer’s normal accounting practice
consistently excludes charges to a hotel room. Do not include any
state or local taxes in the amount reported. The amount must be
entered in U.S. dollars and cents. The right-most two positions
represent cents. Right-justify information and fill unused positions
with zeros.If this field is not utilized, enter all zeros. Numeric
characters only. Do not enter decimal points, dollar signs, or
commas.
272–283 Service Charge Less Than 10
Percent
12
Required.Enter the total amount of service charges less than 10
percent added to customers’ bills and were distributed to your
employees for the calendar year. In general, service charges added
to the bill are not tips since the customer does not have a choice.
These service charges are treated as wages and are included on
Form W-2. Amount must be entered in U.S. dollars and cents. The
right-most two positions representcents. Right-justify and zero fill.
If no entry, zero fill. Numeric characters only. Do not enter
decimal points, dollar signs, or commas.
284–295
Indirect Tips Reported12
Required.Enter the total amount of tips reported by indirectly
tipped employees (e.g., bussers, service bartenders, cooks) for
the calendar year. Do not include tips received by employees in
December of the prior tax year but not reported until January.
Include tips received by employees in December of the tax year
being reported, but not reported until January of the subsequent
year. The amount must be entered in U.S. dollars and cents. The
right-most two positions representcents. Right-justify information
and fill unused positions with zeros.If this field is not utilized,
enter zeros. Numeric characters only. Do not enter decimal
points, dollar signs, or commas.
October 31, 20116822011–44 I.R.B.

FORM 8027 RECORD FORMAT
Field
Position Field TitleLengthDescription and Remarks
296–307 Direct Tips Reported12
Required.Enter the total amount of tips reported by directly tipped
employees (e.g., servers, bartenders) for the calendar year. Do
not include tips received by employees in December of the prior
tax year but not reported until January. Include tips received by
employees in December of the tax year being reported, but not
reported until January of the subsequent year. Amount must be
entered in U.S. dollars and cents. The right-most two positions
represent cents. Right-justify and zero fill.If no entry, zero fill.
Numeric characters only. Do notenter decimal points, dollar
signs, or commas.
308–319 Total Tips Reported12
Required.Enter the total amount of tips reported by all employees
(both indirectly tipped and directly tipped) for the calendar year.
Do not include tips received in December of the prior tax year but
not reported until January. Include tips received in December of
the tax year being reported, but not reported until January of the
subsequent year. The amount must be entered in U.S. dollars and
cents. The right-most two positions represent cents. Right-justify
information and fill unused positions with zeros.If this field is not
utilized, enter zeros. Numeric characters only. Do not enter
decimal points, dollar signs, or commas.
320–331 Gross Receipts12
Required.Enter the total gross receipts from the provision of
food and/or beverages for this establishment for the calendar year.
Do not include receipts for carry-out sales or sales with an added
service charge of ten percent or more. Do not include in gross
receipts charged tips (field positions 248–259) shown on charge
receipts unless you have reduced the cash sales amount because
you have paid cash to tipped employees for tips they earned that
were charged . Do not include state or local taxes in gross receipts.
If not charging separately for food or beverages along with other
services (such as a package dealfor food and lodging), make a
good faith estimate of the gross receipts attributable to the food or
beverages. This estimate must reflect the cost of providing the food
or beverages plus a reasonable profit factor. Include the retail value
of complimentary food or beverages served to customers if tipping
for them is customary and they are provided in connection with an
activity engaged in for profit whose receipts would not be included
as gross receipts from the provision of food or beverages (e.g.,
complimentary drinks served to customers at a gambling casino).
Amount must be entered in U.S. dollars and cents. The right-most
two positions represent cents. Right-justify and zero fill.If no
entry, zero fill. Numeric characters only. Do not enter decimal
points, dollar signs, or commas.
2011–44 I.R.B.683October 31, 2011

FORM 8027 RECORD FORMAT
Field
Position Field TitleLengthDescription and Remarks
332–343 Tip Percentage Rate Times Gross
Receipts
12
Required.Enter the amount determined by multiplying Gross
Receipts for the year (field positions 320–331) by the Tip Percentage
Rate (field positions 344–347). For example, if the value of
Gross Receipts is “000045678900” and the Tip Percentage Rate is
“0800”, multiply $456,789.00 by .0800 to get $36,543.12 and enter
“000003654312”. If tips are allocated using other than the calendar
year, enter zeros; this may occur if you allocated tips based on the
time period for which wages were paid or allocated on a quarterly
basis. Amount must be entered in U.S. dollars and cents. The
right-most two positions representcents. Right-justify and zero fill.
If no entry, zero fill. Numeric characters only. Do not enter
decimal points, dollar signs, or commas.
344–347 Tip Percentage Rate4
Required.Enter 8 percent (0800) unless a lower rate has been
granted by the IRS. The determination letter must follow the
electronic submission. See Part A, Sec. 4 .06 for details.Numeric
characters only. Do not enter decimal points, dollar signs, or
commas.
348–359
Allocated Tips12
Required.If the Tip Percentage Rate times Gross Receipts
(field positions 332–343) is greater than Total Tips Reported
(field positions 308–319), the difference becomes Allocated Tips.
Otherwise, enter all zeros. If tips are allocated using other than the
calendar year, enter the amount ofallocated tips from your records.
A mount must be entered in U.S. dollars and cents. The right-most
two positions represent cents. Right-justify and zero fill.If no
entry, zero fill. Numeric characters only. Do not enter decimal
points, dollar signs, or commas.
360Allocation Method1
Required.Use the following list to enter the allocation method used
if Allocated Tips (field positions 348–359) are greater than zero:
0) if allocated tips are equal to zero.
1) for allocation based on hours worked.
2) for allocation based on gross receipts.
3) for allocation based on a good faith agreement. The good faith
agreement must follow the electronic submission. See Part A,
Sec.4.05 for details.
361–364 Number of Directly Tipped
Employees
4
Required.Enter the total number (must be greater than zero) of
directly tipped employees employed by the establishment for the
calendar year. Right-justify information and fill unused positions
with zeros.Numeric characters only.
365–369
Transmitter Control Code (TCC)
5Required.Enter the five-digit Transmitter Control Code assigned
by the IRS.
370Corrected 8027 Indicator1
Required.Enter blank for an original return. Enter “G” for a
corrected return. A corrected returnmustbeacompletenewreturn
replacing the original return.
371Final Return Indicator1
Required.Enter the appropriate code:
F) this is the last time the employer will file Form 8027
N) this isnotthe last time the employer will file Form 8027
Do not enter a blank.
October 31, 20116842011–44 I.R.B.

FORM 8027 RECORD FORMAT
Field
Position Field TitleLengthDescription and Remarks
372Charge Card Indicator1
Required.Enter the appropriate code:
1) your establishment accepts credit cards, debit cards or other
charges.
2) your establishment does not accept credit cards, debit cards or
other charges.
373–374 Blank2Enter blanks.
375–378
Tax Year4
Required.Enter the four-digit tax year.
379Prior Year Indicator1
Required.Enter a “P”onlyif reporting prior year data; otherwise,
enter a blank.
380Test File Indicator1
Required for test files only.Enter “T” if this is a test file; otherwise,
enter a blank.
381–410 Reserved30Enter blanks.
411–418 Record Sequence Number8
Required.Enter the number of the record as it appears within
the file. The first record in the file will be “1” and each record,
thereafter, must be incremental by one in ascending numerical
sequence, i.e. 2, 3, 4, etc. Right-justify numbers with leading zeros
in the field. For example, the first record in the file would appear
as “00000001”, followed by “00000002”, “00000003” and so on
until the final record of the file.
419–420 Blank2Enter blanks or CR/LF characters.
2011–44 I.R.B.685October 31, 2011

FORM 8027 RECORD LAYOUT
Establishment TypeEstablishment Serial NumbersEstablishment NameEstablishment Street Address
12–67–4647–86
Establishment CityEstablishment StateEstablishment ZIP CodeEmployer Identification
Number
87–111112–113114–122123–131
Employer NameEmployer Street AddressEmployer CityEmployer State
132–171172–211212–236237–238
Employer Zip CodeCharged TipsCharged ReceiptsService Charge Less Than
Ten Percent
239–247
248–259
260–271272–283
Indirect Tips ReportedDirect Tips ReportedTotal Tips ReportedGross Receipts
284–295
296–307308–319320–331
Tip Percentage Rate Times
Gross Receipts
Tip Percentage RateAllocated TipsAllocation Method
332–343344–347
348–359
360
Number of Directly Tipped
Employees
Transmitter Control Code
(TCC)
Corrected 8027 IndicatorFinal Return Indicator
361–364
365–369
370371
Charge Card IndicatorBlanksTax YearPrior Year Indicator
372373–374
375–378
379
Test File IndicatorReservedRecord Sequence NumberBlank or CR/LF
380381–410411–418419–420
October 31, 20116862011–44 I.R.B.

Part D. Extensions of Time
Sec. 1. General
.01Employers can get an automatic 30-day extension of time to file by completing Form 8809, Application for Extension of Time
To File Information Returns. An extension of time to file may be requested for Forms 8027 and W-2. If requesting extensions of
time for more than one employer, the extension of time requests must be submitted online or with an electronic file through the FIRE
system.
Note: IRS encourages the employer/transmitter community to utilize the online fill-in form in lieu of the paper Form 8809.
A TCC is not required to use the online fill-in form option.
.02The fill-in Form 8809 may be completed online via the FIRE system. (See Part B, Sec. 7, for instructions on connecting to the
FIRE system.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form.” This option is only
used to request an automatic 30-day extension. Extension requests completed online viathe FIRE system receive an instant response
if completed properly and timely. If requesting an additional extension of time, a paper Form 8809 must be submitted. Requests for
an additional extension of time to file information returns are notautomatically granted. These requests are granted only in cases
of extreme hardship or catastrophic event. The IRS will send a letter of explanation approving or denying requests for an additional
extension of time.
.03A paper Form 8809 may be submitted to IRS/IRB at the address listed in .09 of this section. This form may be used to request
an extension of time to file information returns submitted on paper. Use a separate Form 8809 foreach method of filing information
returns used, i.e., electronically or paper.A separate Form 8809 must be completed for each employer. Form 8809 may be computer-
generated or photocopied. Be sure to use the most recently updated version and include all the pertinent information.
.04To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns;
otherwise, the request will be denied. (See Part A, Sec. 4.07, for due dates.) If requesting an extension of time to file several types
of forms, use one Form 8809; however, Form 8809 or an extension file must be submitted no later than the earliest due date. For
example, if requesting an extension of time to file both Forms 8027and 5498, submit Form 8809 on or before the last day of February.
.05Assoonasitisapparentthat a 30-day extension of time to file is needed, an extension request should be submitted. IRS/IRB
does not begin processing extension requests until January. It may take up to 30 days for IRS/IRB to respond to a paper extension
request.Extensions completed online via the FIRE system fill-in form option receive instant results.
.06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information must be resubmitted within 20 days.
.07Requesting extensions of time for multiple employers may be done by completing the online fill-in forms via the FIRE system.
A separate online Form 8809 must be completed for each employer.
.08Employers/transmitters requesting extensions of time for multiple employers are required to submit the extension requests
online via the fill-in form or in a file electronically (see Sec. 3 for the record layout). If requesting an additional extension, a signed
Form 8809 must be faxed to IRB the same day as the transmission.Be sure to include the reason an additional extension is needed.
.09All requests for an extension of time filed on Form 8809 must be sent using the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Note: Due to the large volume of mail received by IRS/IRB and the time factor involved in processing Extension of Time (EOT)
requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to IRS/IRB after the due date, are treated as timely under the “timely mailing as timely filing” rule.
A similar rule applies to designated private delivery services (PDSs). Notice 97–26, 1997–17 I.R.B. 6, provides rules for determining
the date that is treated as the postmark date. For items delivered by a non-designated PDS, the actual date of receipt by IRS/IRB will
be used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in Notice 2004–83,
2004–52 I.R.B. 1030 the actual date of receipt by IRS/IRB will be used as the filing date. The timely mailing rule also applies to
furnishing statements to recipients and participants.
.11Transmitters requesting an extension of time via an electronic file will receive a denial letter, accompanied by a list of employers
covered under that denial.
.12If an additional extension of time is needed, a Form 8809 and/orextension file must be sent by the initial extended due date.
Check line 7 on the form to indicate that an additional extension is being requested. An additional 30-day extension will be approved
only in cases of extreme hardship or catastrophic event.
If requesting an additional 30-day extension of time, submit the infor-
mation return files as soon as prepared. Do not wait for IRS/IRB to respond to your request.
2011–44 I.R.B.687October 31, 2011

.13If an extension request is approved, the approval notification should be kept on file. Do not send the approval notification or
copy of the approval notification to IRS/IRB with the electronic file. When submitting Form 8027 on paper only to the Cincinnati
Service Center attach a copy of the approval letter. If an approvalletter has not been received, send a copy of the timely filed Form
8809.
.14Request an extension for the current tax year only.
.15A signature is not required when requesting an automatic 30-dayextension. If an additional 30-day extension is requested,
Form 8809mustbe signed. Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in
a denial. Carefully read and follow the instructions for Form 8809.
.16Form 8809 may be obtained by calling 1–800–TAX–Form (1–800–829–3676). The form is also available at I
RS.gov.
Note: An extension of time to file is not an extension to furnish Form W-2 to the employees.
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec. 3 include the required 200-byte record layout for requesting extensions of time submitted in an
electronic file. The instructions for the information that is to be entered in the record are also included.Filers are advised to read
this section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information
Returns Electronically (FIRE),mustbe submitted to obtain a TCC. This numbermustbe used to submit extension requests in an
electronic file. (See Part A, Sec. 6.)
.03If requesting an additional extension, a signed Form 8809 must be faxed to IRB the same day as the transmission. Be sure to
include the reason an additional extension is needed.
.04 Transmitters submitting anextension of time via an electronic file should not submit a list of payer/employer names
and TINs with Form 8809, since this information is included in the electronic file. However, Line 6 of Form 8809 must be
completed. The online fill-in Form 8809 cannot be usedin lieu of the paper Form 8809 for electronic files.
.05Do not submit tax year 2011 extension requests electronically beforeJanuary 4, 2012.
Sec. 3. Record Layout – Extension of Time
.01Positions 6 through 188 of the following record should contain information about theemployerfor whom the extension of time
to file is being requested. Do not enter transmitter information in these fields.Only one TCC may be present in a file.
Record Layout for Extension of Time
Field
Position Field TitleLengthDescription and Remarks
1–5
Transmitter Control Code
5Required.Enter the five-character alpha/numeric Transmitter
Control Code (TCC) issued by IRS.Only one TCC per file is
acceptable.
6–14Payer TIN9
Required.Enter the valid nine-digit EIN/SSN assigned to the
payer.Do not enter blanks, hyphens, or alpha characters.All
zeros, ones, twos, etc., will have the effect of an incorrect TIN. For
foreign entities that are not requiredtohaveaTIN,thisfieldmay
be blank; however, the Foreign Entity Indicator, position 187,must
be set to “X.”
15–54
Payer Name40
Required.Enter the name of the payer whose TIN appears in
positions 6–14. Left-justify information and fill unused positions
with blanks.
55–94
Second Payer
Name
40
Required.If additional space is needed, this field may be used
to continue name line information (e.g., c/o First National Bank);
otherwise, enter blanks.
95–134
Payer Address40
Required.Enter the payer’s address. The street address should
include the number, street, apartment, or suite number (or PO Box
if mail is not delivered to a street address).
135–174
Payer City40
Required.Enter the payer’s city, town, or post office.
October 31, 20116882011–44 I.R.B.

Record Layout for Extension of Time
Field
Position Field TitleLengthDescription and Remarks
175–176
Payer State2
Required.Enter the payer’s valid U.S. Postal Service state
abbreviation. (Refer to Part A, Sec. 7.)
177–185
Payer ZIP Code9
Required.Enter the payer’s ZIP Code. If using a five-digit ZIP
Code, left-justify information and fill unused positions with blanks.
186Document Indicator
(See Note.)
1
Required.Enter the appropriate document code that indicates the
form for which you are requesting an extension of time.
CodeDocument
1W-2
5
8027
Note: Do not enter any other values in this field. Submit a separate record for each document. For example, if requesting
an extension for Form 8027 and Form W-2 for the same payer/employer, submit one record with “5” coded in this field
and another record with “1” coded in this field.
187Foreign
Entity
Indicator
1Enter “X” if the payer is a foreign entity.
188Recipient Request Indicator1Enter “X” if the extension request is to furnish statements to the
recipients of the information return.
Note: A separate file is required for this type of extension request. A file must either contain all blanks or all Xs in this field.
189–198 Blank10Enter blanks.
199–200 Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Extension of Time Record Layout
Transmitter
Control
Code
Payer
TIN
Payer
Name
Second
Payer
Name
Payer
Address
Payer
City
Payer
State
1–5
6–14
15–5455–9495–134135–174175–176
Payer
ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
Recipient
Request
Indicator
BlankBlank
or CR/LF
177–185
186187188189–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Forms W-2 by submitting a letter to IRS/IRB at the
address listed in Part D, Sec.1.09. The letter should contain the following information:
(a)Payer name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for delay
(g)Signature of payer or duly authorized person
2011–44 I.R.B.689October 31, 2011

.02Requests for an extension of time to furnish statements to recipients of Forms W-2 series are not automatically approved;
however, if approved, generally an extension will allow amaximumof 30 additional days from the due date. The request must be
postmarked by the date on which the statements are due to the recipients.
.03Generally, only the payer/employer may sign the letter requesting the extension for recipient copies. A transmitter must have
a contractual agreement with the filers to submit extension requests on their behalf. This should be stated in the letter of request for
recipient copy extensions.
.04Requests for extensions of time to file recipient copies for more than ten payers arerequiredto be submitted electronically.
(See Sec. 3, for the record layout.) When requesting extensions oftime for recipient copies, a signed letter must be faxed to IRB by
thetransmitterthesamedayasthetransmission.Besuretoinclude the reason an extension for the recipient copies is needed.
.05Transmitters submitting an extension oftime for recipient copies via an electronic file should not submit a list of payer/em-
ployer names and TINs with the letter since this information is included in the electronic file.
.06The online fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
October 31, 20116902011–44 I.R.B.

Part IV. Items o
fGeneralInterest
Notice of Disp
osition of
Declaratory J
udgment
Proceedings U
nder Section
7428
Announcement 2011–65
This announc
ement serves notice to
donors that
on April 28, 2011, the United
States Tax C
ourt entered a stipulated de-
cision that
effective January 1, 2005, the
organizati
on listed below is not qualified
as an organ
ization described in section
501(c)(3)
, is not exempt from taxation
under sect
ion 501(a), and is not an organi-
zation des
cribed in section 170(c)(2).
Credit Counseling Bureau of San Diego
County, Inc.,
San Diego, CA
Notice of D
isposition of
Declarato
ry Judgment
Proceedi
ngs Under Section
7428
Announcement 2011–66
This ann
ouncement serves notice to
donors t
hat on May 13, 2011, the United
States T
ax Court entered a stipulated de-
cision t
hat effective October 1, 2004, the
organiz
ation listed below is not qualified
as an or
ganization described in section
501(c)
(3) and is not exempt from taxation
under s
ection 501(a).
Chadwell-Townsend Private Foundation
Bellbrook, OH
Notice
of Disposition of
Declar
atory Judgment
Proce
edings Under Section
7428
Announcement 2011–67
This a
nnouncement serves notice to
dono
rs that on May 27, 2011, the United
States Tax Cou
rt entered a stipulated deci-
sion that that
the organization listed below
is qualified a
s an organization described in
section 501(c
)(3) and is exempt from tax
under section
501(a).
Sea of Sound Productions, Inc.
Midlothian, VA
Section 7428(c) Validation
of Certain Contributions
Made During Pendency
of Declaratory Judgment
Proceedings
Announcement 2011–68
This announcement serves notice to po-
tential donors that the organization listed
below has recently filed a timely declara-
tory judgment suit under section 7428 of
the Code, challenging revocation of its
status as an eligible donee under section
170(c)(2).
Protection under section 7428(c) of the
Code begins on the date that the notice
of revocation is published in the Internal
Revenue Bulletin and ends on the date
on which a court first determines that an
organization is not described in section
170(c)(2), as more particularly set forth in
section 7428(c)(1).
In the case of individual contributors,
the maximum amount of contributions
protected during this period is limited to
$1,000.00, with a husband and wife being
treated as one contributor. This protection
is not extended to any individual who was
responsible, in whole or in part, for the
acts or omissions of the organizations that
were the basis for the revocation.
This protection also applies (but with-
out limitation as to amount) to organiza-
tions described in section 170(c)(2) which
are exempt from tax under section 501(a).
If the organization ultimately prevails in its
declaratory judgment suit, deductibility of
contributions would be subject to the nor-
mal limitations set forth under section 170.
John and Kathleen Sweazey Foundation
Atherton, CA
The Twenty-Fo
urth Annual
Institute on I
nternational
Taxation, joi
ntly sponsored by
the Internal
Revenue Service
and the Georg
eWashington
University
Law School, will
be held on De
cember 15 and
16,2011,a
ttheJ.W.Marriott
Hotel in Wa
shington, D.C.
Announcem
ent 2011–69
The Inter
nal Revenue Service an-
nounces t
he Twenty-Fourth Annual In-
stitute o
n Current Issues in International
Taxation
, jointly sponsored by the In-
ternal Re
venue Service and The George
Washingt
on University Law School, to be
held on D
ecember 15 and 16, 2011, at the
J.W. Mar
riott Hotel in Washington, DC.
Registr
ation is currently underway for the
Institu
te.
The prog
ram, which is intended for in-
ternati
onal tax professionals, will present
auniqu
e opportunity for top IRS and Trea-
sury of
ficials and tax experts, foreign gov-
ernmen
t tax authorities, and leading pri-
vate se
ctor specialists, to address breaking
issues
and present key perspectives on new
devel
opments.
The fir
st day will feature sessions on:
•Compet
ent Authority
•Unstea
dy Ground: Multinational Cor-
porati
ons Navigate New Challenges
on Sub
sidiary Sales, Permanent Estab-
lishm
ents, Tax Reporting, and More
•Striv
ing for Efficiencies in Transfer
Prici
ng Enforcement and Compliance
•Ethic
al Issues in International Tax
Pract
ice
•Selli
ng the CFC: Section 1248 Topics
•Forei
gn Tax Credit Issues
The sec
ond day will focus on:
•Partne
r or Partnership: Which Mat-
ters?
•Inboun
d and Outbound Developments:
New Tod
ay and Coming Tomorrow
•Charac
ter, Source, and Withholding
Tax Tre
atment of Cross-Border Pay-
ments
•Taxin
g Transactions in the Cloud
2011–44 I.R.B.691October 31, 2011

On the first day, Douglas H. Shulman,
Commissioner, Internal Revenue Service,
will deliver the luncheon address. On the
second day, Emily McMahon, Acting As-
sistant Secretary of the Treasury for Tax
Policy, will deliver the luncheon address.
The second day will also include a wel-
coming address by William J. Wilkins,
Chief Counsel, Internal Revenue Service,
as well as an “Ask the IRS” panel featur-
ing senior officials from the Service.
Those interested in attending or ob-
taining more information should contact
The George Washington University Law
School, athttp://www.law.gwu.edu/ciit.
The principal author of this announce-
ment is Patricia A. Bray of the Office of
Associate Chief Counsel (International).
For further information regarding this an-
nouncement, contact Patricia A. Bray at
202–622–5871 (not a toll-free call).
October 31, 20116922011–44 I.R.B.

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.
2011–44 I.R.B.iOctober 31, 2011

Numerical Finding List
1
Bulletins 2011–27 through 2011–44
Announcements:
2011-37, 2011-27 I.R.B.37
2011-38, 2011-28 I.R.B.45
2011-39, 2011-28 I.R.B.46
2011-40, 2011-29 I.R.B.56
2011-41, 2011-28 I.R.B.47
2011-42, 2011-32 I.R.B.138
2011-43, 2011-35 I.R.B.198
2011-44, 2011-33 I.R.B.164
2011-45, 2011-34 I.R.B.178
2011-46, 2011-34 I.R.B.178
2011-47, 2011-34 I.R.B.178
2011-48, 2011-36 I.R.B.227
2011-49, 2011-36 I.R.B.228
2011-50, 2011-38 I.R.B.409
2011-51, 2011-38 I.R.B.409
2011-52, 2011-38 I.R.B.409
2011-53, 2011-38 I.R.B.409
2011-54, 2011-38 I.R.B.409
2011-55, 2011-38 I.R.B.409
2011-56, 2011-38 I.R.B.409
2011-57, 2011-38 I.R.B.409
2011-58, 2011-38 I.R.B.410
2011-59, 2011-37 I.R.B.335
2011-61, 2011-39 I.R.B.453
2011-62, 2011-40 I.R.B.483
2011-63, 2011-41 I.R.B.503
2011-64, 2011-41 I.R.B.503
2011-65, 2011-44 I.R.B.691
2011-66, 2011-44 I.R.B.691
2011-67, 2011-44 I.R.B.691
2011-68, 2011-44 I.R.B.691
2011-69, 2011-44 I.R.B.691
Notices:
2011-47, 2011-27 I.R.B.34
2011-50, 2011-27 I.R.B.35
2011-51, 2011-27 I.R.B.36
2011-52, 2011-30 I.R.B.60
2011-53, 2011-32 I.R.B.124
2011-54, 2011-29 I.R.B.53
2011-55, 2011-29 I.R.B.53
2011-56, 2011-29 I.R.B.54
2011-57, 2011-31 I.R.B.84
2011-58, 2011-31 I.R.B.85
2011-59, 2011-31 I.R.B.86
2011-60, 2011-31 I.R.B.90
2011-61, 2011-31 I.R.B.91
2011-62, 2011-32 I.R.B.126
2011-63, 2011-34 I.R.B.172
2011-64, 2011-37 I.R.B.231
2011-65, 2011-34 I.R.B.173
Notices— Continued:
2011-66, 2011-35 I.R.B.184
2011-67, 2011-34 I.R.B.174
2011-68, 2011-36 I.R.B.205
2011-69, 2011-39 I.R.B.445
2011-70, 2011-32 I.R.B.135
2011-71, 2011-37 I.R.B.233
2011-72, 2011-38 I.R.B.407
2011-73, 2011-40 I.R.B.474
2011-74, 2011-41 I.R.B.496
2011-75, 2011-40 I.R.B.475
2011-76, 2011-40 I.R.B.479
2011-78, 2011-41 I.R.B.497
2011-79, 2011-41 I.R.B.498
2011-80, 2011-43 I.R.B.591
2011-81, 2011-42 I.R.B.513
2011-82, 2011-42 I.R.B.516
2011-83, 2011-43 I.R.B.593
2011-84, 2011-43 I.R.B.595
2011-85, 2011-44 I.R.B.605
Proposed Regulations:
REG-128224-06, 2011-42 I.R.B.533
REG-137128-08, 2011-28 I.R.B.43
REG-112805-10, 2011-40 I.R.B.482
REG-120391-10, 2011-39 I.R.B.451
REG-125592-10, 2011-32 I.R.B.137
REG-131491-10, 2011-36 I.R.B.208
REG-140038-10, 2011-42 I.R.B.537
REG-109006-11, 2011-37 I.R.B.334
REG-101352-11, 2011-30 I.R.B.75
REG-111283-11, 2011-42 I.R.B.573
REG-116284-11, 2011-43 I.R.B.598
REG-118809-11, 2011-33 I.R.B.162
REG-122813-11, 2011-35 I.R.B.197
REG-126519-11, 2011-39 I.R.B.452
Revenue Procedures:
2011-38, 2011-30 I.R.B.66
2011-39, 2011-30 I.R.B.68
2011-40, 2011-37 I.R.B.235
2011-41, 2011-35 I.R.B.188
2011-42, 2011-37 I.R.B.318
2011-43, 2011-37 I.R.B.326
2011-44, 2011-39 I.R.B.446
2011-45, 2011-39 I.R.B.449
2011-46, 2011-42 I.R.B.518
2011-47, 2011-42 I.R.B.520
2011-48, 2011-42 I.R.B.527
2011-49, 2011-44 I.R.B.608
2011-50, 2011-44 I.R.B.628
2011-51, 2011-44 I.R.B.669
Revenue Rulings:
2011-14, 2011-27 I.R.B.31
2011-15, 2011-30 I.R.B.57
Revenue Rulings— Continued:
2011-16, 2011-32 I.R.B.93
2011-17, 2011-33 I.R.B.160
2011-18, 2011-39 I.R.B.428
2011-19, 2011-36 I.R.B.199
2011-20, 2011-36 I.R.B.202
2011-21, 2011-40 I.R.B.458
2011-22, 2011-41 I.R.B.489
2011-23, 2011-43 I.R.B.585
2011-24, 2011-41 I.R.B.485
Treasury Decisions:
9527, 2011-27 I.R.B.1
9528, 2011-28 I.R.B.38
9529, 2011-30 I.R.B.57
9530, 2011-31 I.R.B.77
9531, 2011-31 I.R.B.79
9532, 2011-32 I.R.B.95
9533, 2011-33 I.R.B.139
9534, 2011-33 I.R.B.144
9535, 2011-39 I.R.B.415
9536, 2011-39 I.R.B.426
9537, 2011-35 I.R.B.181
9538, 2011-37 I.R.B.229
9539, 2011-35 I.R.B.179
9540, 2011-38 I.R.B.341
9541, 2011-39 I.R.B.438
9542, 2011-39 I.R.B.411
9543, 2011-40 I.R.B.470
9544, 2011-40 I.R.B.458
9545, 2011-41 I.R.B.490
9546, 2011-42 I.R.B.505
9547, 2011-43 I.R.B.580
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin
2011–26, dated June 27, 2011.
October 31, 2011ii2011–44 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2011–27 through 2011–44
Announcements:
2007-47
Updated and superseded by
Ann. 2011-59, 2011-37 I.R.B.335
Notices:
2006-101
Amplified and superseded by
Notice 2011-64, 2011-37 I.R.B.231
2007-93
Obsoleted by
T.D. 9545, 2011-41 I.R.B.490
2010-23
Modified and supplemented by
Notice 2011-54, 2011-29 I.R.B.53
2010-77
Modified by
Notice 2011-85, 2011-44 I.R.B.605
2010-81
Amended and supplemented by
Notice 2011-63, 2011-34 I.R.B.172
2010-88
Modified by
Ann. 2011-40, 2011-29 I.R.B.56
2010-90
Modified by
Notice 2011-85, 2011-44 I.R.B.605
Proposed Regulations:
REG-118761-09
Hearing scheduled by
Ann. 2011-38, 2011-28 I.R.B.45
REG-151687-10
Hearing scheduled by
Ann. 2011-48, 2011-36 I.R.B.227
Revenue Procedures:
72-36
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
2004-29
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
2005-16
Modified and superseded by
Rev. Proc. 2011-49, 2011-44 I.R.B.608
2006-56
Modified and amplified by
Rev. Proc. 2011-46, 2011-42 I.R.B.607
Revenue Procedures— Continued:
2007-35
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
2008-24
Modified and superseded by
Rev. Proc. 2011-38, 2011-30 I.R.B.66
2008-32
Superseded by
Rev. Proc. 2011-39, 2011-30 I.R.B.68
2010-33
Superseded by
Rev. Proc. 2011-50, 2011-44 I.R.B.628
2010-37
Superseded by
Rev. Proc. 2011-51, 2011-44 I.R.B.669
2010-39
Amplified, modified, and superseded by
Rev. Proc. 2011-47, 2011-42 I.R.B.520
2011-4
Modified by
Rev. Proc. 2011-44, 2011-39 I.R.B.446
2011-6
Modified by
Rev. Proc. 2011-49, 2011-44 I.R.B.608
2011-8
Modified by
Rev. Proc. 2011-49, 2011-44 I.R.B.608
2011-14
Modified by
Rev. Proc. 2011-43, 2011-37 I.R.B.326
2011-35
Amplified and modified by
Rev. Proc. 2011-42, 2011-37 I.R.B.318
Revenue Rulings:
58-225
Obsoleted by
Rev. Rul. 2011-15, 2011-30 I.R.B.57
92-19
Supplemented in part by
Rev. Rul. 2011-23, 2011-43 I.R.B.585
Treasury Decisions:
9527
Corrected by
Ann. 2011-49, 2011-36 I.R.B.228
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin 2011–26, dated June 27, 2011.
2011–44 I.R.B.iiiOctober 31, 2011

INDEX
Internal Revenue Bulletins 2011–27 through
2011–44
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parentheses refer to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Amendment to rules relating to internal claims and ap-
peals and external review processes (TD 9532) 32,95;
(REG–125592–10) 32,137
Full funding limitations, weighted average interest rates, seg-
ment rates for:
July 2011 (Notice 59) 31,86
August 2011 (Notice 67) 34,174
September 2011 (Notice 75) 40,475
October 2011 (Notice 84) 43,595
Group health plans and health insurance issuers relating
to coverage of preventive services (TD 9541) 39,438;
(REG–120391–10) 39,451
Letter rulings, church plans (RP 44) 39,446
Nonbank trustees and custodians (Ann 59) 37,335
Pre-approved plans, opinion and advisory letters (RP 49) 44,608
Proposed Regulations:
26 CFR 54.9815–2713T, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (REG–120391–10) 39,451
26 CFR 54.9815–2715, added; 602.101(b), amended; sum-
mary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
26 CFR 54.9815–2719, amended; rules relating to inter-
nal claims and appeals and external review processes
(REG–125592–10) 32,137
Regulations:
26 CFR 54.9815–2713, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (TD 9541) 39,438
EMPLOYEE PLANS—Cont.
26 CFR 54.9815–2719T, amended; rules relating to inter-
nal claims and appeals and external review processes (TD
9532) 32,95
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Statutory hybrid plans, interest crediting rates (Notice 85) 44,
605
Summary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
Timely mailing treated as timely filing (TD 9543) 40,470
EMPLOYMENT TAX
Proposed Regulations:
26 CFR 301.6402–2 thru –4, amended; claims for credit or
refund (REG–137128–08) 28,43
Publication:
4436, General Rules and Specifications for Substitute Form
941, Schedule B (Form 941) and Schedule R (Form 941),
revised (RP 39) 30,68
Regulations:
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Section 6402 claims for credit or refund (REG–137128–08) 28,
43
Substitute Form 941, Schedule B (Form 941), and Schedule R
(Form 941), general rules and specifications (RP 39) 30,68
Timely mailing treated as timely filing (TD 9543) 40,470
Voluntary classification settlement program (VCSP) (Ann 64)
41,503
Withholding on payments by government entities to persons pro-
viding property or services, hearing for REG–151687–10 (Ann
48) 36,227
ESTATE TAX
Automatic five-month extensions for certain pass-through enti-
ties (TD 9531) 31,79
Due dates for filing Forms 706, 706-NA, or 8939, extension of
time to pay estate tax, and penalty relief for recipients of prop-
erty acquired from decedents who died in 2010 (Notice 76) 40,
479
Electing portability of a deceased spousal unused exclusion
amount (Notice 82) 42,516
Election to apply the rules under section 1022 of the Code (Notice
66) 35,184
Procedures for section 2053 protective claims for refund (RP 48)
42,527
Regulations:
26 CFR 1.170A–12, amended; 1.170A–12T, removed;
1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1,
–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1,
amended; 1.7520–1T, removed; 20.2031–7, –7A, amended;
20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
October 31, 2011iv2011–44 I.R.B.

ESTATE TAX—Cont.
removed; 20.2056A–4, amended; 20.2056A–4T, removed;
20.7520–1, amended; 20.7520–1T, removed; 25.2512–5,
–5A, amended; 25.2512–5T, removed; 25.2522(c)–3,
amended; 25.2522(c)–3T, removed; 25.7520–1, –3,
amended; 25.7520–1T, –3T, removed; use of actuarial
tables in valuing annuities, interests for life or terms of
years, and remainder or reversionary interest (TD 9540)
38,341
26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, added;
54.6081–1, removed; automatic five-month extensions for
certain pass-through entities (TD 9531) 31,79
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Safe harbor guidance with respect to section 1022 of the Code
(RP 41) 35,188
Timely mailing treated as timely filing (TD 9543) 40,470
Use of actuarial tables in valuing annuities, interests for life terms
of years, and remainder or reversionary interests (TD 9540) 38,
341
Valuation of certain farm, etc.,real property under section 2032A
(RR 17) 33,160
EXCISE TAX
Air transportation, aviation fuels (Notice 69) 39,445
Amendment to rules relating to internal claims and ap-
peals and external review processes (TD 9532) 32,95;
(REG–125592–10) 32,137
Branded prescription drug fee (TD 9544) 40,458;
(REG–112805–10) 40,482
Group health plans and health insurance issuers relating
to coverage of preventive services (TD 9541) 39,438;
(REG–120391–10) 39,451
Highway use tax, filing and payment (TD 9537) 35,181;
(REG–122813–11) 35,197
Proposed Regulations:
26 CFR 1.150–1, amended; 1.171–1, amended; 1.197–2,
amended; 1.249–1, amended; 1.475(a)–4, amended;
1.860G–2, amended; 1.1001–3, amended; 48.4101–1,
amended; removal of regulatory references to credit rat-
ings pursuant to section 939A of the Dodd-Frank Act
(REG–118809–11) 33,162
26 CFR 41.6001–2, amended; 41.6071(a)–1, amended;
41.6151(a)–1, amended; highway use tax, filing and pay-
ment (REG–122813–11) 35,197
26 CFR 51, added; branded prescription drug fee
(REG–112805–10) 40,482
26 CFR 54.9815–2713T, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (REG–120391–10) 39,451
26 CFR 54.9815–2715, added; 602.101(b), amended; sum-
mary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
EXCISE TAX—Cont.
26 CFR 54.9815–2719T, amended; rules relating to inter-
nal claims and appeals and external review processes
(REG–125592–10) 32,137
Regulations:
26 CFR 1.150–1, amended; 1.150–1T, added; 1.171–1,
amended; 1.171–1T, added; 1.197–2, amended; 1.197–2T,
added; 1.249–1, amended; 1.249–1T, added; 1.475(a)–4,
amended; 1.475(a)–4T, added; 1.860G–2, amended;
1.860G–2T, added; 1.1001–3, amended; 1.1001–3T, added;
48.4101–1, –1T, amended; removal of regulatory refer-
ences to credit ratings pursuant to section 939A of the
Dodd-Frank Act (TD 9533) 33,139
26 CFR 41.6001–2, amended; 41.6001–2T, added;
41.6071(a)–1, amended;41.6071(a)–1T, added;
41.6151(a)–1, amended; 41.6151(a)–1T, added; highway
use tax, filing and payment (TD 9537) 35,181
26 CFR 51, added; 602.101, amended; branded prescription
drug fee (TD 9544) 40,458
26 CFR 54.9815–2713T, amended; group health plans and
health insurance issuers relating to coverage of preventive
services (TD 9541) 39,438
26 CFR 54.9815–2719T, amended; rules relating to inter-
nal claims and appeals and external review processes (TD
9532) 32,95
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Removal of regulatory references to credit ratings pursuant to
section 939A of the Dodd-Frank Act (TD 9533) 33,139;
(REG–118809–11) 33,162
Rules relating to internal claims and appeals and external review
processes (REG–125592–10) 32,137
Shared responsibility for employers regarding health coverage,
request for comments (Notice 73) 40,474
Summary of benefits and coverage and uniform glossary
for group health plans and health insurance coverage
(REG–140038–10) 42,537
Timely mailing treated as timely filing (TD 9543) 40,470
EXEMPT ORGANIZATIONS
Community health needs assessment requirements for tax-ex-
empt hospitals, request for comments (Notice 52) 30,60
Form 990, Schedule H, Part V, Section B, optional for 2010 tax
year (Ann 37) 27,37
Regulations:
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Revocations (Ann 39) 28,46; (Ann 45) 34,178; (Ann 63) 41,
503
Timely mailing treated as timely filing (TD 9543) 40,470
2011–44 I.R.B.vOctober 31, 2011

GIFT TAX
Regulations:
26 CFR 1.170A–12, amended; 1.170A–12T, removed;
1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1,
–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1,
amended; 1.7520–1T, removed; 20.2031–7, –7A, amended;
20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
removed; 20.2056A–4, amended; 20.2056A–4T, removed;
20.7520–1, amended; 20.7520–1T, removed; 25.2512–5,
–5A, amended; 25.2512–5T, removed; 25.2522(c)–3,
amended; 25.2522(c)–3T, removed; 25.7520–1, –3,
amended; 25.7520–1T, –3T, removed; use of actuarial
tables in valuing annuities, interests for life or terms of
years, and remainder or reversionary interest (TD 9540)
38,341
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
Timely mailing treated as timely filing (TD 9543) 40,470
Use of actuarial tables in valuing annuities, interests for life terms
of years, and remainder or reversionary interests (TD 9540) 38,
341
INCOME TAX
Automatic five-month extensions for certain pass-through enti-
ties (TD 9531) 31,79
Basis of stock (Notice 56) 29,54
Capitalization of electric utility transmission and distribution
property, safe-harbor method (RP 43) 37,326
Chapter 4 implementation (Notice 53) 32,124
Continuing education providers, request for comments (Notice
61) 31,91
Corporate reorganizations, distributions under sections
368(a)(1)(D) and 354(b)(1)(B), correction to TD 9475 (Ann
43) 35,198
Creditability of foreign levy (RR 19) 36,199
Credits:
Carbon dioxide sequestration, 2011 inflation adjustment (No-
tice 50) 27,35
Credit for increasing research activities:
Changes (TD 9528) 28,38
Election to claim the reduced research credit (TD 9539) 35,
179
Enhanced oil recovery credit, 2011 inflation adjustment (No-
tice 57) 31,84
Health insurance premium tax credit (REG–131491–10) 36,
208
Low-income housing credit:
Relief for Alabama (Notice 65) 34,173
Relief for Missouri disasters (Notice 47) 27,34
Relief for North Dakota (Notice 60) 31,90
Relief for Pennsylvania (Notice 83) 43,593
Relief for Vermont (Notice 74) 41,496
Declaratory judgement suits (Ann 46) 34,178;(Ann47)34,178;
(Ann 50) 38,409; (Ann 51) 38,409; (Ann 52) 38,409;(Ann
53) 38,409; (Ann 54) 38,409; (Ann 55) 38,409; (Ann 56) 38,
INCOME TAX—Cont.
409;(Ann57)38,409; (Ann 58) 38,410; (Ann 65) 44,691;
(Ann 66) 44,691;(Ann67)44,691; (Ann 68) 44,691
Deferred losses on property between members of a controlled
group, hearing (Ann 38) 28,45
Determination of basis in specified U.S. property acquired by a
controlled foreign corporation in certain nonrecognition trans-
actions (TD 9530) 31,77
Determining the amount of taxes paid for purposes of section 901
(TD 9536) 39,426; (REG–126519–11) 39,452
Disciplinary actionsinvolving attorneys,certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 41) 28,47;
(Ann 44) 33,164; (Ann 61) 39,453
Documentation requirements under section 6050W for U.S. pay-
ors making payment outside the U.S. to an offshore account
(Notice 71) 37,233
Domestic production activities deduction (RR 24) 41,485
Due dates for filing Forms 706, 706-NA, or 8939, extensions
of time to pay estate tax, and penalty relief for recipients of
property acquired from decedents who died in 2010 (Notice
76) 40,479
Election to apply the rules under section 1022 of the Code (Notice
66) 35,184
Election to expense certain refineries (TD 9547) 43,580
Elections regarding start-up expenditures, corporation organiza-
tional expenditures, and partnership organizational expenses
(TD 9542) 39,411
Equitable relief under section 6015(f), time limits (Notice 70) 32,
135
Examination of returns and claims for refund, credit and abate-
ment, determination of correct tax liability (RP 42) 37,318
Ex parte communication between appeals and other Internal Rev-
enue Service employees (Notice 62) 32,126
FBAR, additional administrative relief for individuals whose fil-
ing deadline was extended under Notice 2010–23 (Notice 54)
29,53
Forms:
1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding, specifications for filing electronically (RP
50) 44,628
1097, 1098, 3921, 3922, 5498, 8935, and W-2G, requirements
for filing electronically (RP 40) 37,235
5472, filing requirements (TD 9529) 30,57;
(REG–101352–11) 30,75
8027, Employer’s Annual Information Return of Tip Income
and Allocated Tips, specifications for filing electronically
(RP 51) 44,669
Guidance regarding obtainingand renewing PTINs and continu-
ing education requirements for registered tax return preparers
(Notice 80) 43,591
Institute on Current Issues in International Taxation (Ann 69) 44,
691
Insurance companies:
Annunity and life insurance contracts with a long–term care
insurance feature (Notice 68) 36,205
Effectively connected income (RP 45) 39,449
Interest rate tables (RR 23) 43,585
October 31, 2011vi2011–44 I.R.B.

INCOME TAX—Cont.
Life insurance gross income, prepaid interest on policyholder
loans (RR 15) 30,57
Nonapplication of section 6050W to insurance companies that
administer certain insurance arrangements (Notice 78) 41,
497
Partial exchange or partial annuitization (RP 38) 30,66
Treatment of Blue Cross/Blue Shield organizations and cer-
tain other health organizations (Notice 51) 27,36
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2011 (RR 14) 27,31
August 2011 (RR 16) 32,93
September 2011 (RR 20) 36,202
October 2011 (RR 22) 41,489
Rates:
Underpayment and overpayments, quarter beginning Oc-
tober 2011 (RR 18) 39,428
Interest and penalty suspension provisions under section 6404(g)
of the Code (TD 9545) 41,490
Involuntary conversions, livestock sold on account of drought,
extension of replacement period, list of affected counties (No-
tice 79) 41,498
Marginal production rates for 2011 (Notice 58) 31,85
Modifications of certain derivative contracts (TD 9538) 37,229;
(REG–109006–11) 37,334
Nonaccrual-experience (NAE) method of accounting (RP 46) 42,
518
Optional standard mileage rates (Ann 40) 29,56
Per diem allowances, 2011-2012 (RP 47) 42,520
Per diem substantiation method (Ann 42) 32,138
Proposed Regulations:
26 CFR 1.36B–0 thru –5, added; 1.6011–8, added; 1.6012–1,
revised; health insurance premium revised tax credit
(REG–131491–10) 36,208
26 CFR 1.67–4, added; section 67 limitations on estates or
trusts (REG–128224–06) 42,533
26 CFR 1.150–1, amended; 1.171–1, amended; 1.197–2,
amended; 1.249–1, amended; 1.475(a)–4, amended;
1.860G–2, amended; 1.1001–3, amended; 48.4101–1,
amended; removal of regulatory references to credit rat-
ings pursuant to section 939A of the Dodd-Frank Act
(REG–118809–11) 33,162
26 CFR 1.446–3, amended; 1.512(b)–1, amended; 1.863–7,
amended; 1.954–2, amended; 1.988–1, amended;
1.1256(b)–1, added; 1.1256(g)–1, added; swap exclusion
for section 1256 contracts (REG–111283–11) 42,573
26 CFR 1.901–2, amended; determining the amount of taxes
paid for purposes of section 901 (REG–126519–11) 39,452
26 CFR 1.1001–4, revised; modifications of certain derivative
contracts (REG–109006–11) 37,334
26 CFR 1.6038A–1, –2, amended; requirements for taxpayers
filing Form 5472 (REG–101352–11) 30,75
26 CFR 300.0, amended; 300.12 thru .14, added; user
fees relating to the registered tax return preparer compe-
tency examination and fingerprinting participants in the
INCOME TAX—Cont.
PTIN, acceptance agent, and authorized e-file programs
(REG–116284–11) 43,593
26 CFR 301.6402–2 thru –4, amended; claims for credit or
refund (REG–137128–08) 28,43
Publications:
1187, Specifications for Filing Forms 1042-S, Foreign Per-
son’s U.S. Source Income Subject to Withholding, Elec-
tronically, revised (RP 50) 44,628
1220, Specifications for Filing Forms 1097, 1098, 3921, 3922,
5498, 8935, and W-2G Electronically, 2011 revision (RP
40) 37,235
1239, Specifications for Filing Form 8027, Employer’s An-
nual Information Return of TipIncome and Allocated Tips,
Electronically, revised (RP 51) 44,669
4436, General Rules and Specifications for Substitute Form
941, Schedule B (Form 941) and Schedule R (Form 941),
revised (RP 39) 30,68
Qualifying advanced coal project program (Ann 62) 40,483
Regulations:
26 CFR 1.41–0, –6, –8, amended; 1.41–0T, –6T, –8T, –9T, re-
moved; alternative simplified credit under section 41(c)(5)
(TD 9528) 28,38
26 CFR 1.150–1, amended; 1.150–1T, added; 1.171–1,
amended; 1.171–1T, added; 1.197–2, amended; 1.197–2T,
added; 1.249–1, amended; 1.249–1T, added; 1.475(a)–4,
amended; 1.475(a)–4T, added; 1.860G–2, amended;
1.860G–2T, added; 1.1001–3, amended; 1.1001–3T, added;
48.4101–1, –1T, amended; removal of regulatory refer-
ences to credit ratings pursuant to section 939A of the
Dodd-Frank Act (TD 9533) 33,139
26 CFR 1.103–8, amended; 1.142(a)(6)–1, added; Part 17,
removed; solid waste disposal facility, tax-exempt bonds
(TD 9546) 42,505
26 CFR 1.170A–12, amended; 1.170A–12T, removed;
1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1,
–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1,
amended; 1.7520–1T, removed; 20.2031–7, –7A, amended;
20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T,
removed; 20.2056A–4, amended; 20.2056A–4T, removed;
20.7520–1, amended; 20.7520–1T, removed; 25.2512–5,
–5A, amended; 25.2512–5T, removed; 25.2522(c)–3,
amended; 25.2522(c)–3T, removed; 25.7520–1, –3,
amended; 25.7520–1T, –3T, removed; use of actuarial
tables in valuing annuities, interests for life or terms of
years, and remainder or reversionary interest (TD 9540)
38,341
26 CFR 1.179C–1, added 1.179C–1T, removed; 602.101,
amended; election to expensecertain refineries (TD 9547)
43,580
26 CFR 1.195–1, revised; 1.195–1T, removed; 1.248–1,
amended; 1.248–1T, removed; 1.709–1, amended;
1.709–1, removed; elections regarding start-up expen-
ditures, corporation organizational expenditures, and
partnership organizational expenses (TD 9542) 39,411
26 CFR 1.280C–4, revised; election of reduced research credit
(TD 9539) 35,179
2011–44 I.R.B.viiOctober 31, 2011

INCOME TAX—Cont.
26 CFR 1.901–1, –2, amended; 1.901–1T, –2T, removed; de-
termining the amount of taxes paid for purposes of section
901 (TD 9535) 39,415
26 CFR 1.901–2, amended; 1.901–2T, revised; determining
the amount of taxes paid for purposes of section 901 (TD
9536) 39,426
26 CFR 1.956–1, amended; 1.956–1T, amended; determina-
tion of basis in specified U.S. property acquired by a con-
trolled foreign corporation in certain nonrecognition trans-
actions (TD 9530) 31,77
26 CFR 1.1001–4, revised; 1.1001–4T, added; modification
of certain derivative contracts (TD 9538) 37,229
26 CFR 1.1502–13, amended; corporate reorganizations; dis-
tributions under sections 368(a)(1)(D) and 354(b)(1)(B);
correctiontoTD9475(Ann43)35,198
26 CFR 1.6038A–1, –2, amended; 1.6038A–1T, –2T, added;
requirements for taxpayers filing Form 5472 (TD 9529) 30,
57
26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, removed;
54.6081–1, added; automatic five-month extensions for
certain pass-through entities (TD 9531) 31,79
26 CFR 301.6404–0, –4, amended; 301.6404–0T, removed;
interest and penalty suspension provisions under section
6404(g) of the Code (TD 9545) 41,490
26 CFR 301.7502–1, amended; timely mailing treated as
timely filing (TD 9543) 40,470
31 CFR 10.0 thru 10.8, 10.9, added; 10.20, 10.25, 10.30,
10.34, 10.36, 10.38, 10.50, 10.51, 10.53, revised; 10.60 thru
10.66, revised; 10.69, 10.72, revised; 10.76 thru 10.82, re-
vised; 10.90, revised; regulations governing practice before
the Internal Revenue Service (TD 9527) 27,1; corrections
(Ann 49) 36,228
Regulations governing practice before the Internal Revenue Ser-
vice (TD 9527) 27,1; corrections (Ann 49) 36,228
Removal of regulatory references to credit ratings pursuant to
section 939A of the Dodd-Frank Act (TD 9533) 33,139;
(REG–118809–11) 33,162
Revocations, exempt organizations (Ann 39) 28,46;(Ann45)
34,178; (Ann 63) 41,503
Safe harbor guidance with respect to section 1022 of the Code
(RP 41) 35,188
Section 67 limitations on estates or trusts (REG–128224–06) 42,
533
Section 6402 claims for credit or refund (REG–137128–08) 28,
43
Solid waste disposal facility, tax-exempt bonds (TD 9546) 42,
505
Special per diem rates for 2011–2012 (Notice 81) 42,513
Standard Industry Fare Level (SIFL) formula (RR 21) 40,458
State and local bonds; volume cap and timing of issuing bonds
(Notice 63) 34,172
Substitute Form 941, Schedule B (Form 941), and Schedule R
(Form 941), general rules and specifications (RP 39) 30,68
Suspension of information reporting with respect to foreign fi-
nancial assets and certain interests in a PFIC (Notice 55) 29,
53
INCOME TAX—Cont.
Swap exclusion for section 1256contracts (REG–111283–11)
42,573
Tax treatment of employer-provided cell phones (Notice 72) 38,
407
Timely mailing treated as timely filing (TD 9543) 40,470
U.S. income tax treaties that meet the requirements of section
1(h)(11)(C)(i)(II) (Notice 64) 37,231
Use of actuarial tables in valuing annuities, interests for life terms
of years, and remainder or reversionary interests (TD 9540) 38,
341
User fees relating to the registered tax return preparer com-
petency examination and fingerprinting participants in the
PTIN, acceptance agent, and authorized e-file programs
(REG–116284–11) 43,598
October 31, 2011viii2011–44 I.R.B.

2011–44 I.R.B.October 31, 2011

October 31, 20112011–44 I.R.B.

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