Internal Revenue Bulletin 2004-44 (PDF rendition): IRS Revenue Procedures

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

Bulletin No. 200
4-44
November 1, 2004
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2004–99, page 720.
2004 base period T-bill rate.The “base period T-bill rate”
for the period ending September 30, 2004, is published as
required by section 995(f) of the Code.
Rev. Rul. 2
004–100, page 718.
Low-incom
e housing credit; satisfactory bond; “bond
factor” am
ounts for the period January through Decem-
ber 2004.T
his ruling announces the monthly bond factor
amounts to
be used by taxpayers who dispose of qualified
low-inco
me buildings or interests therein during the period
January t
hrough December 2004.
Rev. Rul. 2004–101, page 719.
LIFO; price indexes; department stores.The August 2004
Bureau of Labor Statistics price indexes are accepted for use
by department stores employing the retail inventory and last-in,
first-out inventory methods for valuing inventories for tax years
ended on, or with reference to, August 31, 2004.
Notice 2004–70, page 724.
This document provides guidance regarding the treatment as
qualified dividend income, for purposes of section 1(h)(11) of
the Code, of distributions, inclusions, and other amounts from
foreign corporations subject to certain anti-deferral regimes.
EXEMPT ORGANIZATIONS
Announcement 2004–88, page 779.
A list is provided of organizations now classified as private foun-
dations.
ADMINISTRATIVE
Rev. Proc. 2004–62, page 728.
Substitute tax forms and schedules.Requirements are
set forth for privately designed and printed federal tax forms
and conditions under which the Service will accept computer-
prepared, and computer-generated tax forms and schedules.
Rev. Proc. 2003–73 superseded.
Fi
nding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top quality service by helping
them understand and meet their tax responsibilities and by
applying the tax law with 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 Sec-
retary (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.
November 1, 20042004–44 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 42.—Low-Income
Housing Credit
Low-income housing credit; satisfac-
tory bond; “bond factor” amounts for
the period January through December
2004.This ruling announces the monthly
bond factor amounts to be used by taxpay-
ers who dispose of qualified low-income
buildings or interests therein during the pe-
riod January through December 2004.
Rev. Rul. 2004–100
In Rev. Rul. 90–60, 1990–2 C.B. 3,
the Internal Revenue Service provided
guidance to taxpayers concerning the gen-
eral methodology used by the Treasury
Department in computing the bond factor
amounts used in calculating the amount
of bond considered satisfactory by the
Secretary under § 42(j)(6)oftheInternal
Revenue Code. It further announced that
the Secretary would publish in the Internal
Revenue Bulletin a table of bond factor
amounts for dispositions occurring during
each calendar month.
Rev. Proc. 99–11, 1999–1 C.B. 275,
established a collateral program as an al-
ternative to providing a surety bond for
taxpayers to avoid or defer recapture of
the low-income housing tax credits under
§ 42(j)(6). Under this program, taxpayers
may establish a Treasury Direct Account
and pledge certain United States Treasury
securities to the Internal Revenue Service
as security.
This revenue ruling provides in Table
1 the bond factor amounts for calculat-
ing the amount of bond considered satis-
factory under § 42(j)(6) or the amount of
United States Treasury securities to pledge
in a Treasury Direct Account under Rev.
Proc. 99–11 for dispositions of qualified
low-income buildings or interests therein
during the period January through Decem-
ber 2004.
Table 1
Rev. Rul. 2004–100
Monthly Bond Factor Amounts for Dispositions Expressed
As a Percentage of Total Credits
Calendar Year Building Placed in Service
or, if Section 42(f)(1) Election Was Made,
the Succeeding Calendar Year
Month of
Disposition
19901991199219931994199519961997199819992000
Jan ’0414.7127.3138.1547.4055.2754.5254.0053.5753.2753.0152.84
Feb ’0414.7127.3138.1547.4055.2754.4053.8953.4553.1652.9152.74
Mar ’0414.7127.3138.1547.4055.2754.2853.7753.3453.0552.8152.65
Apr ’0415.5528.8840.3450.1258.4557.8457.8757.9958.2558.5658.98
May ’0415.5528.8840.3450.1258.4557.7157.7557.8758.1358.4558.87
Jun ’0415.5528.8840.3450.1258.4557.5957.6357.7558.0258.3458.77
Jul ’0414.7527.3838.2447.5255.4153.9653.4653.0552.7852.5652.43
Aug ’0414.7527.3838.2447.5255.4153.8553.3652.9552.6852.4752.35
Sep ’0414.7527.3838.2447.5255.4153.7553.2652.8652.5952.3852.27
Oct ’0415.5228.8140.2450.0058.3056.9957.0457.1857.4657.8258.28
Nov ’0415.5228.8140.2450.0058.3056.8856.9357.0857.3757.7258.19
Dec ’0415.5228.8140.2450.0058.3056.7756.8356.9757.2757.6458.11
2004–44 I.R.B.718November 1, 2004

Table 1 (cont’d)
Rev. Rul. 2004–100
Monthly Bond Factor Amounts for Dispositions Expressed
As a Percentage of Total Credits
Calendar Year Building Placed in Service
or, if Section 42(f)(1) Election Was Made,
the Succeeding Calendar Year
Month of
Disposition
2001200220032004
Jan ’0452.9953.4054.0254.15
Feb ’0452.9053.3053.9254.15
Mar ’0452.8153.2253.8354.15
Apr ’0459.7460.7962.0462.68
May ’0459.6460.6961.9362.68
Jun ’0459.5560.5961.8462.68
Jul ’0452.6153.0353.6454.15
Aug ’0452.5452.9753.5954.15
Sep ’0452.4752.9153.5454.15
Oct ’0459.0860.1661.4662.68
Nov ’0459.0160.1061.4062.68
Dec ’0458.9460.0461.3662.68
For a list of bond factor amounts ap-
plicable to dispositions occurring during
other calendar years, see: Rev. Rul.
98–3, 1998–1 C.B. 248; Rev. Rul.
2001–2, 2001–1 C.B. 255; Rev. Rul.
2001–53, 2001–2 C.B. 488; Rev. Rul.
2002–72, 2002–2 C.B. 759; and Rev. Rul.
2003–117, 2003–46 I.R.B. 1051.
DRAFTING INFORMATION
The principal author of this revenue
ruling is David McDonnell of the Office
of Associate Chief Counsel (Passthroughs
and Special Industries). For further in-
formation regarding this revenue ruling,
contact Mr. McDonnell at (202) 622–3040
(not a toll-free call).
Section 472.—Last-in,
First-out Inventories
26 CFR 1.472–1: Last-in, first-out inventories.
LIFO; price indexes; department
stores.The August 2004 Bureau of La-
bor Statistics price indexes are accepted
for use by department stores employing
the retail inventory and last-in, first-out
inventory methods for valuing inventories
for tax years ended on, or with reference
to, August 31, 2004.
Rev. Rul. 2004–101
The following Department Store Inven-
tory Price Indexes for August 2004 were
issued by the Bureau of Labor Statistics.
The indexes are accepted by the Inter-
nal Revenue Service, under § 1.472–1(k)
of the Income Tax Regulations and Rev.
Proc. 86–46, 1986–2 C.B. 739, for ap-
propriate application to inventories of
department stores employing the retail
inventory and last-in, first-out inventory
methods for tax years ended on, or with
reference to, August 31, 2004.
The Department Store Inventory Price
Indexes are prepared on a national basis
and include (a) 23 major groups of depart-
ments, (b) three special combinations of
the major groups — soft goods, durable
goods, and miscellaneous goods, and (c) a
store total, which covers all departments,
including some not listed separately, ex-
cept for the following: candy, food, liquor,
tobacco, and contract departments.
November 1, 20047192004–44 I.R.B.

BUREAU OF LABOR STATISTICS, DEPARTMENT STORE
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS
(January 1941 = 100, unless otherwise noted)
GroupsAug. 2003Aug. 2004
Percent Change
from Aug. 2003
to Aug. 2004
1
1. PieceGoods .............................................488.9513.25.0
2. DomesticsandDraperies..................................568.7525.7-7.6
3. Women’sandChildren’sShoes ............................631.4623.7-1.2
4. Men’sShoes.............................................838.8838.60.0
5. Infants’Wear ............................................589.1561.1-4.8
6. Women’sUnderwear......................................510.7502.4-1.6
7. Women’sHosiery ........................................347.8337.5-3.0
8. Women’sandGirls’Accessories ...........................551.0557.21.1
9. Women’sOuterwearandGirls’Wear .......................350.2341.4-2.5
10. Men’sClothing ..........................................528.7524.4-0.8
11. Men’sFurnishings........................................565.6564.3-0.2
12. Boys’ClothingandFurnishings............................423.3414.5-2.1
13. Jewelry..................................................880.6902.52.5
14. Notions .................................................787.1794.81.0
15. ToiletArticlesandDrugs..................................979.8992.71.3
16. FurnitureandBedding ....................................619.8607.8-1.9
17. FloorCoverings..........................................588.7581.5-1.2
18. Housewares..............................................720.4709.6-1.5
19. MajorAppliances.........................................209.7196.9-6.1
20. RadioandTelevision......................................45.041.2-8.4
21. Recreation and Education
2
.................................82.380.1-2.7
22. Home Improvements
2
.....................................124.2129.24.0
23. Automotive Accessories
2
..................................111.7112.81.0
Groups1–15:SoftGoods .......................................553.5546.4-1.3
Groups16–20:DurableGoods...................................392.1379.2-3.3
Groups 21–23: Misc. Goods
2
....................................93.893.1-0.7
Store Total
3
..............................................495.2487.1-1.6
1
Abs
ence of a minus sign before the percentage change in this column signifies a price increase.
2
Indexes on a January 1986 = 100 base.
3
The store total index covers all departments, including some not listed separately, except for the following: candy, food, liquor,
tobacco and contract departments.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Michael Burkom of the Office
of Associate Chief Counsel (Income Tax
and Accounting). For further informa-
tion regarding this revenue ruling, contact
Mr. Burkom at (202) 622–7924 (not a
toll-free call).
Section 995.—Taxation
of DISC Income to
Shareholders
2004 base period T-bill rate.The
“base period T-bill rate” for the period
ending September 30, 2004, is published
as required by section 995(f) of the Code.
Rev. Rul. 2004–99
Section 995(f)(1) of the Internal Rev-
enue Code provides that a shareholder of a
DISC shall pay interest each taxable year
in an amount equal to the product of the
shareholder’s DISC-related deferred tax li-
ability for the year and the “base period
T-bill rate.” Under section 995(f)(4), the
base period T-bill rate is the annual rate
of interest determined by the Secretary to
be equivalent to the average of the 1-year
constant maturity Treasury yields, as pub-
lished by the Board of Governors of the
Federal Reserve System, for the 1-year pe-
riod ending on September 30 of the calen-
dar year ending with (or of the most recent
calendar year ending before) the close of
the taxable year of the shareholder. The
base period T-bill rate for the period end-
ing September 30, 2004 is 1.60 percent.
2004–44 I.R.B.720November 1, 2004

Pursuant to section 6222 of the Code,
interest must be compounded daily. The
table below provides factors for com-
pounding the base period T-bill rate daily
for any number of days in the share-
holder’s taxable year (including a 52–53
week accounting period) for the 2004 base
period T-bill rate. To compute the amount
of the interest charge for the shareholder’s
taxable year, multiply the amount of the
shareholder’s DISC-related deferred tax
liability (as defined in section 995(f)(2))
for that year by the base period T-bill rate
factor corresponding to the number of
days in the shareholder’s taxable year for
which the interest charge is being com-
puted. Generally, one would use the factor
for 365 days. One would use a different
factor only if the shareholder’s taxable
year for which the interest charge being
determined is a short taxable year, if the
shareholder uses the 52–53 week taxable
year, or if the shareholder’s taxable year
is a leap year.
For the base period T-bill rates for the
periods ending in prior years, see Rev. Rul.
2003–111, 2003–45 I.R.B. 1009, Rev. Rul.
2002–68, 2002–2 C.B. 808, Rev. Rul.
2001–56, 2001–2 C.B. 500, and Rev. Rul.
2000–52, 2000–2 C.B. 516.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is David Bergkuist of the Office of the
Associate Chief Counsel (International).
For further information about this revenue
ruling, contact Mr. Bergkuist at (202)
622–3850 (not a toll-free call).
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
1.000043716
2.000087434
3.000131153
4.000174875
5.000218598
6.000262324
7.000306051
8.000349780
9.000393511
10.000437244
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
11.000480979
12.000524716
13.000568455
14.000612196
15.000655938
16.000699683
17.000743429
18.000787178
19.000830928
20.000874680
21.000918434
22.000962190
23.001005948
24.001049708
25.001093470
26.001137233
27.001180999
28.001224766
29.001268536
30.001312307
31.001356080
32.001399855
33.001443632
34.001487411
35.001531192
36.001574975
37.001618760
38.001662546
39.001706335
40.001750125
41.001793918
42.001837712
43.001881508
44.001925306
45.001969106
46.002012908
47.002056712
48.002100518
49.002144325
50.002188135
51.002231947
52.002275760
53.002319575
54.002363393
55.002407212
56.002451033
57.002494856
58.002538681
59.002582508
60.002626336
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
61.002670167
62.002714000
63.002757834
64.002801670
65.002845509
66.002889349
67.002933191
68.002977035
69.003020881
70.003064729
71.003108579
72.003152431
73.003196284
74.003240140
75.003283997
76.003327857
77.003371718
78.003415581
79.003459447
80.003503314
81.003547183
82.003591054
83.003634926
84.003678801
85.003722678
86.003766556
87.003810437
88.003854319
89.003898204
90.003942090
91.003985978
92.004029868
93.004073760
94.004117654
95.004161550
96.004205448
97.004249347
98.004293249
99.004337153
100.004381058
101.004424965
102.004468875
103.004512786
104.004556699
105.004600614
106.004644531
107.004688450
108.004732371
109.004776293
110.004820218
November 1, 20047212004–44 I.R.B.

2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
111.004864145
112.004908073
113.004952004
114.004995936
115.005039870
116.005083806
117.005127744
118.005171684
119.005215626
120.005259570
121.005303516
122.005347464
123.005391413
124.005435365
125.005479318
126.005523274
127.005567231
128.005611190
129.005655151
130.005699114
131.005743079
132.005787046
133.005831015
134.005874986
135.005918959
136.005962933
137.006006910
138.006050888
139.006094869
140.006138851
141.006182835
142.006226821
143.006270809
144.006314799
145.006358791
146.006402785
147.006446781
148.006490778
149.006534778
150.006578779
151.006622783
152.006666788
153.006710796
154.006754805
155.006798816
156.006842829
157.006886844
158.006930861
159.006974880
160.007018900
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
161.007062923
162.007106948
163.007150974
164.007195003
165.007239033
166.007283065
167.007327100
168.007371136
169.007415174
170.007459214
171.007503256
172.007547300
173.007591345
174.007635393
175.007679443
176.007723494
177.007767548
178.007811603
179.007855661
180.007899720
181.007943781
182.007987844
183.008031909
184.008075976
185.008120045
186.008164116
187.008208189
188.008252263
189.008296340
190.008340418
191.008384499
192.008428581
193.008472666
194.008516752
195.008560840
196.008604930
197.008649022
198.008693116
199.008737212
200.008781310
201.008825409
202.008869511
203.008913615
204.008957720
205.009001828
206.009045937
207.009090048
208.009134162
209.009178277
210.009222394
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
211.009266513
212.009310634
213.009354757
214.009398881
215.009443008
216.009487137
217.009531267
218.009575400
219.009619534
220.009663671
221.009707809
222.009751949
223.009796091
224.009840236
225.009884382
226.009928529
227.009972679
228.010016831
229.010060985
230.010105141
231.010149298
232.010193458
233.010237619
234.010281783
235.010325948
236.010370115
237.010414284
238.010458455
239.010502629
240.010546803
241.010590980
242.010635159
243.010679340
244.010723523
245.010767707
246.010811894
247.010856082
248.010900273
249.010944465
250.010988660
251.011032856
252.011077054
253.011121254
254.011165456
255.011209660
256.011253866
257.011298074
258.011342283
259.011386495
260.011430709
2004–44 I.R.B.722November 1, 2004

2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
261.011474924
262.011519142
263.011563361
264.011607583
265.011651806
266.011696031
267.011740258
268.011784487
269.011828718
270.011872951
271.011917186
272.011961423
273.012005662
274.012049902
275.012094145
276.012138390
277.012182636
278.012226884
279.012271135
280.012315387
281.012359641
282.012403897
283.012448156
284.012492416
285.012536678
286.012580941
287.012625207
288.012669475
289.012713745
290.012758016
291.012802290
292.012846565
293.012890843
294.012935122
295.012979404
296.013023687
297.013067972
298.013112259
299.013156548
300.013200839
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
301.013245132
302.013289427
303.013333724
304.013378023
305.013422323
306.013466626
307.013510930
308.013555237
309.013599545
310.013643856
311.013688168
312.013732482
313.013776798
314.013821117
315.013865437
316.013909759
317.013954082
318.013998408
319.014042736
320.014087066
321.014131398
322.014175731
323.014220067
324.014264404
325.014308744
326.014353085
327.014397428
328.014441774
329.014486121
330.014530470
331.014574821
332.014619174
333.014663529
334.014707886
335.014752245
336.014796605
337.014840968
338.014885333
339.014929699
340.014974068
2004 ANNUAL RATE,
COMPOUNDED DAILY
DAYS
1.60 PERCENT
FACTOR
341.015018438
342.015062811
343.015107185
344.015151561
345.015195939
346.015240320
347.015284702
348.015329086
349.015373472
350.015417860
351.015462249
352.015506641
353.015551035
354.015595431
355.015639828
356.015684228
357.015728629
358.015773033
359.015817438
360.015861845
361.015906255
362.015950666
363.015995079
364.016039494
365.016083911
366.016128330
367.016172751
368.016217174
369.016261599
370.016306025
371.016350454
November 1, 20047232004–44 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Treatment as Qualified
Dividend Income for Purposes
of Section 1(h)(11) of the
InternalRevenueCodeof
Distributions, Inclusions, and
Other Amounts From Foreign
Corporations Subject to
Certain Anti-Deferral Regimes
Notice 2004–70
SECTION 1. PURPOSE
This notice provides guidance regard-
ing the extent to which distributions,
inclusions and other amounts received by,
or included in the income of, individual
shareholders as ordinary income from
foreign corporations subject to certain
anti-deferral regimes may be treated as
qualified dividend income for purposes of
section 1(h)(11) of the Internal Revenue
Code (Code). This guidance is necessary
to reflect the provisions of the Jobs and
Growth Tax Relief Reconciliation Act of
2003 (P.L. 108–27, 117 Stat. 752) (2003
Act) that provided for reduced rates of
tax on certain dividends for taxable years
beginning after December 31, 2002. The
Treasury Department and the Internal Rev-
enue Service intend to issue regulations
under section 1(h)(11) of the Code that
incorporate the guidance set forth in this
notice.
SECTION 2. OVERVIEW
The 2003 Act provides that qualified
dividend income received by an individual
shareholder is subject to tax at reduced
rates. This notice provides guidance re-
garding the extent to which distributions,
inclusions, and other amounts received
by, or included in the income of, individ-
ual shareholders as ordinary income from
foreign corporations subject to certain
anti-deferral regimes may be treated as
qualified dividend income for purposes
of section 1(h)(11) of the Code. Section
3 of this notice describes the statutory
rules for determining whether income is
qualified dividend income and describes
in general the anti-deferral regimes appli-
cable to controlled foreign corporations
(as defined in sections 957(a) and (b) and
953(c)(1)(B)) (CFCs), foreign personal
holding companies (as defined in sec-
tion 552(a)) (FPHCs), foreign investment
companies (as defined in section 1246(b))
(FICs), and passive foreign investment
companies (as defined in section 1297(a))
(PFICs). These rules are relevant prin-
cipally because section 1(h)(11)(C)(iii)
provides that dividends from a foreign
corporation which for the taxable year of
the corporation in which the dividend is
paid, or the preceding taxable year, is an
FPHC, a FIC, or a PFIC, are not qualified
dividend income. Section 4 of this notice
provides guidance withrespect to distribu-
tions, inclusions, and other amounts from
a CFC that is not also an FPHC, a FIC, or
a PFIC. Section 5 of this notice provides
guidance with respect to FPHCs, includ-
ing FPHCs that are also CFCs. Section 6
of this notice provides guidance with re-
spect to FICs, including FICs that are also
CFCs. Section 7 of this notice provides
guidance with respect to PFICs, including
PFICs that are also CFCs.
This notice provides that distributions
of non-previously taxed earnings and
profits from a CFC to an individual are
qualified dividend income, and therefore
are eligible for the reduced rates of tax
applicable to certain capital gains under
section 1(h)(1) of the Code, provided that
the CFC is otherwise a qualified foreign
corporation. This notice also provides
that section 951(a)(1) inclusions from a
CFC and deemed or actual distributions
from an FPHC, a FIC or a PFIC are not
qualified dividend income under section
1(h)(11)(B)(i)(II) and therefore are not
eligible for the reduced rates of tax appli-
cable to certain capital gains under section
1(h)(1). In addition, this notice provides
that, for purposes of section 1(h)(11),
the determination of whether a foreign
corporation is a PFIC is made on a share-
holder-by-shareholder basis. Accordingly,
distributions of non-previously taxed earn-
ings and profits received by an individual
from a CFC that would be a PFIC with
respect to that individual but for the ap-
plication of section 1297(e) are qualified
dividend income if the CFC is otherwise a
qualified foreign corporation.
SECTION 3. BACKGROUND
.01The 2003 Act
In general, section 1(h)(1) of the Code
provides that an individual taxpayer’s net
capital gain for any taxable year is sub-
ject to a maximum tax rate of 15 percent
(or 5 percent in the case of certain taxpay-
ers). Section 1(h)(11) provides that, for
purposes of section 1(h), the term “net cap-
ital gain” means net capital gain increased
by qualified dividend income.
“Qualified dividend income” is de-
fined as dividendsreceived during the
taxable year from domestic corporations
and qualified foreign corporations. Sec-
tion 1(h)(11)(B)(i) of the Code. The term
“qualified foreign corporation” does not
include any foreign corporation that, for
the taxable year ofthe corporation in
which the dividend is paid, or the preced-
ing taxable year, is an FPHC, a FIC, or a
PFIC. Section 1(h)(11)(C)(iii). Subject to
this limitation, the term “qualified foreign
corporation” means any foreign corpora-
tion that is incorporated in a possession
of the United States or that is eligible for
the benefits of a comprehensive income
tax treaty with the United States which
the Secretary determines is satisfactory
for purposes of this provision and which
includes an exchangeof information pro-
gram.
1
Section 1(h)(11)(C)(i). In addition,
a foreign corporation is treated as a qual-
ified foreign corporation with respect to
anydividendpaidbysuchcorporation
if the stock with respect to which such
dividend is paid is readily tradable on an
established securitiesmarket in the United
States.
2
Section 1(h)(11)(C)(ii).
.02Anti-deferral Regimes under the Code
Income earned by a foreign corpora-
tion from its foreign operations generally
is subject to U.S. tax when such income
1
SeeNotice 2003–69, 2003–42 I.R.B. 851 (providing the currentlist of U.S. tax treaties meeting these requirements).
2
SeeNotice 2003–71, 2003–43 I.R.B. 922 (defining “readily tradable” on an established securities market in the United States with respect to dividends receivedonorafterJanuary1,2003);
Notice 2003–79, 2003–50 I.R.B. 1206 (defining “readily tradable” for securities other than ordinary or common stock).
2004–44 I.R.B.724November 1, 2004

is distributed to a U.S. person that holds
stock in such foreign corporation. Accord-
ingly, a U.S. person that is a shareholder of
a foreign corporation generally is not sub-
ject to U.S. tax on the income earned by
the foreign corporation until that income
is distributed to the shareholder as a divi-
dend. However, a variety of anti-deferral
regimes apply to subject the U.S. share-
holder to U.S. tax on that income even if
the income is not actually distributed to the
shareholder.
A brief summary of the rules applicable
to foreign corporations subject to each of
the anti-deferral regimes addressed in this
notice is provided below.
(1)CFCs. In general, a CFC is any
foreign corporation with respect to which
U.S. shareholders own more than 50 per-
cent of the total combined voting power
of all classes of stock of such corporation
entitled to vote or the total value of such
corporation. Under section 951(b) of the
Code, a “United States shareholder” is a
U.S. person (as defined in section 957(c))
that owns ten percent or more of the to-
tal combined voting power of all classes of
stock entitled to vote.
United States shareholders of CFCs are
required to include in gross income cur-
rently theirpro ratashare of certain in-
come of the CFC (referred to as “sub-
part F income”), without regard to whether
the income is distributed by the CFC to
its shareholders in the year the income is
earned. Section 951(a)(1)(A) of the Code.
Subpart F income includes foreign base
company income, including foreign per-
sonal holding company income (e.g.,div-
idends, interest, annuities and other spec-
ified passive income), and certain insur-
ance income. Sections 952, 953, and 954.
United States shareholders of a CFC also
are required to include currently in income
theirpro ratashare of the CFC’s earn-
ings to the extent invested by the CFC
in U.S. property. Section 951(a)(1)(B).
The amounts so included in income un-
der section 951(a)(1) are limited to the
shareholder’spro ratashare of the current
earnings and profits of the CFC. Section
951(a)(2) and (c)(1)(A).
Income of a CFC that has been included
in the gross income of its United States
shareholders as an inclusion under section
951(a)(1) of the Code is not included in
gross income again when it actually is dis-
tributed to the United States shareholders.
Section 959(a)(1). Any income of a CFC
that is not included in the gross income of
its United States shareholders under sec-
tion 951(a)(1) is not subject to U.S. tax as
income of the United States shareholders
until actually distributed as a dividend. A
United States shareholder of a CFC that
sells its stock in the CFC generally is re-
quired to report any recognized gain from
the sale of the stock as a dividend to the ex-
tent of the untaxed undistributed earnings
and profits of the CFC and certain sub-
sidiaries that are attributable to the United
States shareholder.Section 1248(a) and
(c)(2).
(2)FPHCs. A foreign corporation is an
FPHC if (1) at any time during the taxable
year more than 50 percent of the stock
of the corporation, determined by vote or
value, is owned by five or fewer individu-
als who are U.S. citizens or residents; and
(2) at least 60 percent of the corporation’s
gross income for the taxable year is for-
eign personal holding company income
(e.g., dividends, interest, annuities and
other specified passive income). Once a
foreign corporation qualifies as an FPHC,
however, the gross income threshold for
each subsequent year is only 50 percent,
until the expiration of either one taxable
year during which the stock ownership
requirement is not satisfied or three con-
secutive taxable years in each of which the
gross income requirement is not satisfied
at the 50 percent threshold. Section 552(a)
of the Code.
All individual shareholders of an FPHC
who are U.S. persons must include in gross
income their distributive shares of undis-
tributed foreign personal holding company
income (as defined in section 556(a) of
the Code) without regard to whether the
income is distributed by the FPHC to its
shareholders in the taxable year the in-
come is earned. The undistributed foreign
personal holding company income of an
FPHC is the taxable income of the FPHC
with adjustments minus the amount of
the dividends paid deduction determined
under section 561. Section 556(a). The
undistributed foreign personal holding
company income of an FPHC is treated as
a dividend under section 551(b). Amounts
that are deemed distributed as a dividend
are treated as recontributed by the U.S.
individual shareholders to the FPHC as a
contribution to capital.
(3)FICs. A foreign corporation is a
FIC if (1) it is registered under the Invest-
ment Company Act of 1940, either as a
management company or as a unit invest-
ment trust; or (2) it is engaged primar-
ily in the business of investing, reinvest-
ing, or trading in securities or commodi-
ties, or in any interest in securities or com-
modities, at a time when 50 percent or
more of the total combined voting power
of all classes of stock entitled to vote, or
the value of all classes of stock, is held
by U.S. persons. Section 1246(b) of the
Code. Under the FIC rules, in general, gain
on the sale or exchange (or a distribution
that is treated as an exchange) of stock in
a FIC is treated as ordinary income to the
extent of the taxpayer’s ratable share of
the post–1962 undistributed earnings and
profits of the FIC. Section 1246(a). Any
amount previously included in the gross
income of the shareholder under section
951 is excluded from the shareholder’s rat-
able share of the post–1962 undistributed
earnings and profits of the FIC (but only
to the extent the inclusion of such amount
did not result in the exclusion of any other
amount from gross income under section
959). A FIC that elected before 1963 to
distribute annually 90 percent of its tax-
able income (other than capital gains) is
not subject to the general rules of section
1246(a) with respect to any year in which
the election applies. Section 1247(a)(1);
Section 1.1247–1(c)(1)oftheIncomeTax
Regulations. Qualified shareholders (as
defined in section 1247(c)) who invest in
FICs that elected this treatment under sec-
tion 1247 and for which the election is cur-
rently in effect are required to include in in-
come currently their share of the net long
term capital gains of the FIC whether or
not actually distributed.
(4)PFICs. In general, a foreign corpo-
ration is a PFIC if (1) 75 percent or more of
its gross income for the taxable year con-
sists of passive income; or (2) the aver-
age percentage of assets held by the cor-
poration during the taxable year that pro-
duce, or are held for the production of, pas-
sive income is 50 percent or more. Section
1297(a) of the Code. Subject to certain ex-
ceptions, passive income generally means
income of a kind that would be foreign per-
sonal holding company income under sec-
tion 954(c). Section 1297(b).
In general, gain recognized by a U.S.
person on the disposition of stock of a
November 1, 20047252004–44 I.R.B.

PFIC, or the amount of any excess distri-
bution (as defined under section 1291(b)),
is treated as ordinary income earnedpro
rataover the shareholder’s holding period
with respect to the PFIC stock. Amounts
attributed to the current taxable year are
included as ordinary income. Amounts at-
tributed to prior years are subject to tax at
the highest applicable tax rate in effect for
each respective year of the holding period,
and interest is imposed at the underpay-
ment rate on the tax liability with respect
to such amounts.
As an alternative to being taxed under
the rules of section 1291(a) of the Code, a
shareholder that is a U.S. person may make
a qualified electing fund (QEF) election
under section 1295 of the Code or a mark
to market election under section 1296. In
general, a U.S. shareholder that makes a
QEF election must include in gross income
itspro ratashare of the QEF’s ordinary
income and net capital gain for the tax-
able year. Section 1293(a). A U.S. share-
holder of a PFIC that makes a mark to
market election must include in gross in-
come for its taxable year as ordinary in-
come the excess of the fair market value
of the PFIC stock over its adjusted basis.
Section 1296(c)(1). The adjusted basis of
the shareholder’s stock is increased by the
amount included in the gross income of the
shareholder with respect to the stock.
A foreign corporation may be treated as
a PFIC with respect to some shareholders
but not others. Under section 1298(b)(1),
a foreign corporation generally is treated
as a PFIC with respect to a shareholder
even if the corporation does not meet the
income or asset tests for the current year
if the corporation met either the income
test or the asset test during any portion
of the shareholder’s holding period of the
stock of the foreign corporation and the
shareholder has not made a QEF election.
3
Under section 1297(e), a foreign corpora-
tion is not treated as a PFIC with respect
to a shareholder even if the corporation
meets the income test or the asset test if
the corporation is a CFC, the shareholder
is a United States shareholder, and certain
other conditions are met.
SECTION 4. CONTROLLED FOREIGN
CORPORATIONS
This section provides guidance with re-
spect to distributions, inclusions, and other
amounts received by individual sharehold-
ers from a CFC that is not also an FPHC, a
FIC, or a PFIC (and that was not an FPHC,
a FIC, or a PFIC in the preceding taxable
year). The treatment of distributions, in-
clusions, and other amounts received by
individual shareholders of a CFC that is
also an FPHC, a FIC, or a PFIC is ad-
dressedinsections5,6,and7ofthisno-
tice, respectively.
Individual United States shareholders
of CFCs may have amounts included in in-
come under section 951(a)(1) of the Code,
distributions of amounts previously taxed
under section 951(a)(1), or distributions
of amounts that have not been previously
taxed under section 951(a)(1). The tax
treatment of these amounts in the context
of section 1(h)(11) is discussed below.
.01Distributions of Amounts Not
Previously Taxed
Section 1(h)(11) of the Code does not
exclude CFCs from the definition of “qual-
ified foreign corporations.” Thus, actual
dividends from a CFC’s non-previously
taxed earnings and profits to an individual
shareholder are qualified dividend income
provided that the CFC is otherwise a qual-
ified foreign corporation under section
1(h)(11)(C) and the other requirements
of section 1(h)(11) are met. Similarly,
amounts treated as dividends under sec-
tion 1248(a) are qualified dividend income
provided that the CFC is otherwise a qual-
ified foreign corporation under section
1(h)(11)(C) and the other requirements
of section 1(h)(11) are met.
4
Seesection
1248(a) (stating gain recognized on the
sale or exchange of stock in certain for-
eign corporations shall be included in the
gross income of a shareholder as a divi-
dend). In addition, amounts treated as div-
idends under section 1.367(b)–2(e)(2) of
the regulations (i.e., section 1248 amounts
and all earnings and profits amounts) are
qualified dividend income provided that
the CFC is otherwise a qualified foreign
corporation under section 1(h)(11)(C) and
the other requirements of section 1(h)(11)
are met.
5
.02Section 951(a)(1) Inclusions
Neither section 951(a)(1) nor the cor-
responding regulations characterize a
section 951(a)(1) inclusion as a dividend.
In contrast, deemed inclusions under the
FPHC and PFIC regimes are characterized
as dividends throughout the statutory pro-
visions governing these regimes.See, e.g.,
section 551(b) (stating that undistributed
foreign personal holding company income
is included in a foreign personal holding
company shareholder’s gross income as a
dividend). Moreover, while section 1248
requires inclusions in gross income as a
dividend, section 951 simply requires in-
clusions in gross income.
6
Accordingly,
for purposes of section 1(h)(11), section
951(a)(1) inclusions are not dividends and
therefore cannot constitute qualified divi-
dend income.
.03Distributions of Previously Taxed
Income
Distributions of previously taxed in-
come excluded from gross income under
section 959(a) of the Code are not quali-
fied dividend income because they are not
subject to U.S. tax and are not dividends.
Seesection 959(a) and (d).
SECTION 5. FOREIGN PERSONAL
HOLDING COMPANIES
.01In General
Section 1(h)(11)(C)(iii) of the Code ex-
cludes FPHCs from the definition of qual-
ified foreign corporation. Therefore, ac-
tual dividends received by U.S. individ-
3
Section 1298(b)(1) also may not apply to a shareholder that has obtained a new holding period under section 1.1296–1(f) of the regulations by reason ofa mark-to-market election.
4
Amounts treated as dividends under section 1248(a) in the case of gain with respect to stock of a foreign corporation that was a CFC during the 5-year period prior to the disposition also
may be qualified dividend income provided that theforeign corporation is otherwise a qualified foreign corporation under section 1(h)(11)(C) and the other requirements of section 1(h)(11)
are met. Future guidance may address the treatment of section304 amounts and section 306(a)(2) amounts under section 1(h)(11).
5
Amounts treated as dividends under section 1.367(b)–2(e)(2) of the regulations with respect to foreign corporations that are not CFCs also may be qualified dividend income provided that
the foreign corporation is otherwise a qualified foreign corporation under section 1(h)(11)(C) and the other requirements of section 1(h)(11) are met. Section 1.367(b)–3(c)(3).
6
It should be noted that, while section 951(a) was not modified by the 2003 Act, section 306(a)(1)(D) was modified to provide that, for purposes of section 1(h)(11), amounts treated as
ordinary income under section 306 shall be treated as a dividend received from the corporation.
2004–44 I.R.B.726November 1, 2004

uals who are shareholders of an FPHC
are not qualified dividend income. Simi-
larly, undistributed foreign personal hold-
ing company income that is treated as dis-
tributed to individual U.S. shareholders as
a dividend is not qualified dividend in-
come. Further, a dividend from a foreign
corporation that is not an FPHC but was an
FPHC in the preceding taxable year is not
qualified dividend income.
.02FPHCs that are also CFCs
A foreign corporation may be both an
FPHC and a CFC. Because a foreign cor-
poration that is both an FPHC and a CFC
continues to be an FPHC, any dividends
(both actual dividends and amounts treated
as a dividend) received by an individual
shareholder from that corporation are not
qualified dividend income.
SECTION 6. FOREIGN INVESTMENT
COMPANIES
.01In General
Section 1(h)(11)(C)(iii) of the Code
excludes FICs from the definition of
qualified foreign corporation. Therefore,
actual dividends received by U.S. indi-
viduals who are shareholders of a FIC are
not qualified dividend income. Likewise,
ashareholder’spro ratashare of a FIC’s
post–1962 accumulated earnings and prof-
its following the sale of FIC stock is not
qualified dividend income. Similarly,
amounts distributed as ordinary income
by a FIC that has a section 1247 election
in effect also are not qualified dividend
income. Further, a dividend from a for-
eign corporation that is not a FIC but was
a FIC in the preceding taxable year is not
qualified dividend income.
.02FICs that are also CFCs
A foreign corporation may be both a
FIC and a CFC. Because a foreign corpo-
ration that is both a FIC and a CFC contin-
ues to be a FIC, any dividends or other dis-
tributions taxable as ordinary income from
that corporation are not qualified dividend
income.
SECTION 7. PASSIVE FOREIGN
INVESTMENT COMPANIES
.01In General
Section 1(h)(11)(C)(iii) of the Code ex-
cludes PFICs from the definition of qual-
ified foreign corporation. As a result, a
dividend (including an excess distribution)
from a foreign corporation that is a PFIC
or that is not a PFIC in the current taxable
year but was a PFIC in the preceding tax-
able year is not qualified dividend income.
Similarly, amounts included in a share-
holder’s gross income under sections
1293(a) (in the case of a shareholder that
has made a QEF election) or 1296 (in
the case of a shareholder that has made a
mark to market election) are not qualified
dividend income.
.02Determination of PFIC Status
As noted above in Section 3.02(4),
some of the rules for determining whether
a foreign corporation is a PFIC operate
on a shareholder-by-shareholder basis.
Therefore, a foreign corporation may be
treated as a PFIC with respect to some
shareholders but not others. Thus, for pur-
poses of section 1(h)(11), the result of an
analysis of whether a foreign corporation
is a PFIC, and therefore whether dividends
from that corporation are for that reason
excluded from qualified dividend income,
may be different for shareholders of the
same foreign corporation.
A determination of whether a foreign
corporation was a PFIC in the previous
taxable year also should be made on a
shareholder-by-shareholder basis if the
shareholder of the foreign corporation was
a shareholder in the previous taxable year.
For example, a foreign corporation that
was a PFIC under the income test or the
asset test of section 1297(a) of the Code
for one year of a shareholder’s holding
period under certain circumstances may
be a PFIC with respect to that shareholder
even though it may not meet the income
or asset tests in subsequent years and not-
withstanding that the foreign corporation
may not be a PFIC with respect to other
shareholders. Section 1298(b)(1). To the
extent a foreign corporation is a PFIC
with respect to a shareholder, dividends
received by that shareholder are not quali-
fied dividend income.
.03PFICs that are also CFCs
A foreign corporation may be both a
PFIC and a CFC. Except where section
1297(e) of the Code applies to certain
shareholders as described below, in cases
where a foreign corporation is both a
PFIC and a CFC an amount received by a
shareholder from such a corporation is not
qualified dividend income.
Where a foreign corporation is a CFC,
section 1297(e)(1) of the Code provides
that the foreign corporation generally is
not treated as a PFIC with respect to a
shareholder during the qualified portion
of the shareholder’s holding period in the
stock of the foreign corporation even if the
corporation meets the income test or the
asset test. The qualified portion generally
is the portion of the shareholder’s holding
period that is after December 31, 1997, and
during which the shareholder is a United
States shareholder and the foreign corpo-
ration is a CFC. This overlap elimination
rule does not apply if the foreign corpo-
ration otherwise is treated as a PFIC un-
der section 1298(b)(1) because there is a
portion of the shareholder’s holding period
prior to the application of this rule when
the foreign corporation was a PFIC. H.R.
Rep. No. 105–148, 105
th
Cong., 1
st
Sess.,
at 534 (1997).
In cases where a foreign corporation
would qualify as a PFIC with respect to a
shareholder but for the application of sec-
tion 1297(e) of the Code, for purposes of
section 1(h)(11), distributions, inclusions,
or amounts received by, or included in the
income of, that shareholder from that for-
eign corporation are subject to the same
analysis as amounts from foreign corpo-
rations that are CFCs and are not PFICs.
Thus, in accordance with the guidance pro-
vided for CFCs in Section 4 above, distri-
butions of non-previously taxed earnings
and profits received by an individual from
a CFC that would be treated as a PFIC
with respect to such individual but for the
rule of section 1297(e) are qualified divi-
dend income provided that the CFC is oth-
erwise a qualified foreign corporation un-
der section 1(h)(11)(C) and the other re-
quirements of section 1(h)(11) are met.
SECTION 8. EFFECTIVE DATE
Regulations to be issued relating to the
guidance set forth in this notice will be
November 1, 20047272004–44 I.R.B.

effective for amounts included in income
on or after October 8, 2004. Until such
regulations are issued, taxpayers may rely
on this notice.
SECTION 9. COMMENTS
Comments should be submitted in
writing and should include a reference to
Notice 2004–70.
Written comments may be submitted
to CC:PA:LPD (Notice 2004–70), Room
5207, Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Washing-
ton, D.C. 20044. Alternatively, interested
parties may submit comments electron-
ically via the following e-mail address:
Notice.Comments@irscounsel.treas.gov.
Please include “Notice 2004–70”inthe
subject line of any electronic communica-
tions.
Submissions may be hand delivered
Monday through Friday between the hours
of8a.m. and4p.m. to: CC:PA:LPD
(Notice 2004–70), Courier’s Desk, Inter-
nal Revenue Service, 1111 Constitution
Avenue, N.W., Washington, D.C. 20224.
VI. CONTACT INFORMATION
The principal author of this notice is
Alexandra K. Helou of the Office of Asso-
ciate Chief Counsel (International). How-
ever, other personnel from the Service and
the Treasury participated in its develop-
ment. For further information regarding
this notice, contact Phyllis Marcus at (202)
622–3840 (not a toll-free call).
NOTE: This revenue procedure will be reprinted as the next revision of IRS Publication 1167,General Rules and Specifications
for Substitute Forms and Schedules.
Rev. Proc. 2004-62
TABLE OF CONTENTS
PART 1 – INTRODUCTION TO SUBSTITUTE FORMS
SECTION 1.1 – OVERVIEW OF REVENUE PROCEDURE 2004-62....................................................... 730
SECTION 1.2 – IRS CONTACTS..................................................................................... 731
SECTION 1.3 – WHAT’S NEW...................................................................................... 731
SECTION 1.4 – DEFINITIONS...................................................................................... 732
SECTION 1.5 – AGREEMENT...................................................................................... 733
PART 2 – GENERAL GUIDELINES FOR SUBMISSIONS AND APPROVALS
SECTION 2.1 – GENERAL SPECIFICATIONS FOR APPROVAL........................................................ 734
SECTION 2.2 – HIGHLIGHTS OF PERMITTED CHANGES AND REQUIREMENTS...................................... 735
SECTION 2.3 – VOUCHERS........................................................................................ 735
SECTION 2.4 – RESTRICTIONS ON CHANGES...................................................................... 737
SECTION 2.5 – GUIDELINES FOR OBTAINING IRS APPROVAL....................................................... 737
SECTION 2.6 – OFFICE OF MANAGEMENT AND BUDGET (OMB) REQUIREMENTS FOR ALL
SUBSTITUTE FORMS
................................................................................. 740
PART 3 – PHYSICAL ASPECTS AND REQUIREMENTS
SECTION 3.1 – GENERAL GUIDELINES FOR SUBSTITUTE FORMS................................................... 741
SECTION 3.2 – PAPER............................................................................................. 743
SECTION 3.3 – PRINTING......................................................................................... 744
SECTION 3.4 – MARGINS.......................................................................................... 745
SECTION 3.5 – EXAMPLES OF APPROVED FORMATS............................................................... 745
SECTION 3.6 – MISCELLANEOUS INFORMATION FOR SUBSTITUTE FORMS......................................... 746
2004–44 I.R.B.728November 1, 2004

PART 4 – ADDITIONAL RESOURCES
SECTION 4.1 – GUIDANCE FROM OTHER REVENUE PROCEDURES.................................................. 747
SECTION 4.2 – ORDERING PUBLICATIONS......................................................................... 747
SECTION 4.3 – ELECTRONIC TAX PRODUCTS...................................................................... 748
SECTION 4.4 – FEDERAL TAX FORMS ON CD-ROM................................................................. 748
PART 5 – REQUIREMENTS FOR SPECIFIC TAX RETURNS
SECTION 5.1 – TAX RETURNS (FORM 1040, 1040A, 1120, etc.).......................................................... 749
SECTION 5.2 – CHANGES PERMITTED TO GRAPHICS (FORMS 1040A AND 1040)...................................... 750
SECTION 5.3 – CHANGES PERMITTED TO FORM 1040A GRAPHICS.................................................. 751
SECTION 5.4 – CHANGES PERMITTED TO FORM 1040 GRAPHICS................................................... 752
PART 6 – FORMAT AND CONTENT OF SUBSTITUTE RETURNS
SECTION 6.1 – ACCEPTABLE FORMATS FOR SUBSTITUTE FORMS AND SCHEDULES................................. 753
SECTION 6.2 – ADDITIONAL INSTRUCTIONS FOR ALL FORMS...................................................... 754
PART 7 – MISCELLANEOUS FORMS AND PROGRAMS
SECTION 7.1 – SPECIFICATIONS FOR SUBSTITUTE SCHEDULES K-1................................................. 755
SECTION 7.2 – PROCEDURES FOR PRINTING IRS ENVELOPES...................................................... 759
SECTION 7.3 – PROCEDURES FOR SUBSTITUTE FORMS 5471 AND 5472.............................................. 760
PART 8 – ALTERNATIVE METHODS OF FILING
SECTION 8.1 – FORMS FOR ELECTRONICALLY FILED RETURNS.................................................... 762
SECTION 8.2 – EFFECT ON OTHER DOCUMENTS................................................................... 763
EXHIBITS
Exhibit A-1 – Schedule A (Preferred Format)........................................................................... 764
Exhibit A-2 – Schedule A (Acceptable Format).......................................................................... 765
Exhibit B-1 – Schedule B (Preferred Format)........................................................................... 766
Exhibit B-2 – Schedule B (Acceptable Format).......................................................................... 767
Exhibit C-1 – Form 2106-EZ (Preferred Format)........................................................................ 768
Exhibit C-2 – Form 2106-EZ (Acceptable Format)....................................................................... 769
Exhibit D – Schedule K-1 (Form 1041) – Bar coded...................................................................... 770
Exhibit E – Schedule K-1 (Form 1065) – Bar coded...................................................................... 772
Exhibit F – Schedule K-1 (Form 1120S) – Bar coded..................................................................... 774
Exhibit G – Sample Checklist........................................................................................ 775
Exhibit H – List of Forms Referred to in the Revenue Procedure........................................................... 777
November 1, 20047292004–44 I.R.B.

Part 1
Introduction to Substitute Forms
Section 1.1 – Overview of Revenue Procedure 2004-62
1.1.1
Purpose
The purpose of this revenue procedure is to provide guidelines and general requirements
for the development, printing, and approval of substitute tax forms. Approval will be based on
these guidelines. After review and approval,submitted forms will beaccepted as substitutes
for official IRS forms.
1.1.2
Unique Forms
Certain unique specialized forms require the use of other additional publications to supple-
ment this publication. See Part 4.
1.1.3
Scope
The IRS accepts quality substitute tax forms that are consistent with the official forms and
do not have an adverse impact on our processing. The IRS Substitute Forms Unit administers
the formal acceptance and processing of these forms nationwide. While this program deals
primarily with paper documents, it also reviewsfor approval other processing and filing forms
such as those used in electronic filing.
Only those substitute forms that comply fully with the requirements set forth are acceptable.
Exhibit H lists the forms mentioned in this document, their titles, and where their references are
made. This revenue procedure is updated as required to reflect pertinent tax year form changes
and to meet processing and/orlegislative requirements.
1.1.4
Forms Covered by This
Revenue Procedure
The following types of forms are covered by this revenue procedure:
•IRS tax forms and their related schedules.
•Worksheets as they appear in instruction packages.
•Applications for permission to file returnselectronically and forms used as required docu-
mentation for electronically filed returns.
•Powers of Attorney.
•Over-the-counter estimated tax payment vouchers.
•Forms and schedules relating to partnerships, exempt organizations, and employee plans.
1.1.5
Forms Not Covered by
This Revenue Procedure
The following types of forms are not covered by this revenue procedure:
•W-2 and W-3 (see Publication 1141 for information on these forms).
•W-2c and W-3c (see Publication 1223 for information on these forms).
•1096, 1098 series, 1099 series, 5498 series, W-2G, and 1042-S (see Publication 1179 for
information on these forms).
•Federal Tax Deposit (FTD) coupons, which may not be reproduced.
•Forms 1040-ES (OCR) and 1041-ES (OCR), which may not be reproduced.
•Forms 5500, 5500-EZ, and associated schedules (see the Department of Labor website
(
www.dol.gov)for information on these forms).
•Requests for information or documentation initiated by the IRS.
•Forms used internally by the IRS.
•State tax forms.
•Forms developed outside the IRS.
2004–44 I.R.B.730November 1, 2004

•General and Specific Instructions are not reviewed by the Substitute Forms Program Unit.
Section 1.2 – IRS Contacts
1.2.1
Where To Send
Substitute Forms
Send your substitute forms for approval to thefollowing offices (Do not send forms with
taxpayer data):
FormOffice and Address
FINCEN Form 101, FINCEN Form 102,
FINCEN Form 103, FINCEN Form 103-N,
FINCEN Form 104, 8300, TD F 90-22.1,
TD F 90-22.47, TD F 90-22.53,
TD F 90-22.55, TD F 90-22.56
IRS Computing Center
BSA Compliance Branch
P.O. Box 32063
Detroit, MI 48232-0063
5500, 5500-EZ, and Schedules A through E,
G, H, I, P, R, SSA, and T for Form 5500
Check EFAST information at the
Department of Labor’s website at
w
ww.efast.dol.gov
All others (except W-2, W-2c, W-3, W-3c,
1096, 1098, 1099, 5498, W-2G, and 1042-S)
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue, NW
Room 6406
Washington, DC 20224
In addition, the Substitute Forms Program Unit can be contacted via email at
*
taxforms@irs.gov. Please enter “Substitute Forms” on the subject line. Use this
email address only to inquire about forms covered by this revenue procedure. Do not attach
graphic files for approval with email.
For questions about Forms W-2 and W-3, refer to IRS Publication 1141,General Rules and
Specifications for Substitute Forms W-2 and W-3. For Forms W-2c and W-3c, refer to IRS
Publication 1223,General Rules and Specifications for Substitute Forms W-2c and W-3c.For
Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S, refer to IRS Publication 1179,General
Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.
Section1.3–What’sNew
1.3.1
What’s New
The following changes have been madeto the Revenue Procedure for 2004:
•The Substitute Forms Program is now accepting substitute forms submissions via email.
The email address is*
taxforms@irs.gov. See Section 2.1.2.
•The Substitute Forms Program office symbols have changed to SE:W:CAR:MP:T:T:SP.
The room number has changed to 6406.
•Exhibits D through G have been rearranged.
•The formats for Schedules K-1 of Forms 1065 and 1120S have significantly changed for
2004. Because Publication 1167 is printed before the forms become finalized, draft copies
are provided in the exhibits (see Exhibits D,E, and F). Before releasing their substitute
forms, software vendors are responsible for making any subsequent changes made to the
final official IRS forms after the draft forms have been posted.
November 1, 20047312004–44 I.R.B.

•The requirements for Schedules K-1 of Forms 1041, 1065, 1065-B and 1120S have
changed. Among other changes, all linesmust now be included on the substitute
schedules. (See Section 7.1 and Exhibits D, E and F).
Section 1.4 – Definitions
1.4.1
Substitute Form
A tax form (or related schedule) that differsinanywayfromtheofficialversionandis
intended to replace the form that is printed and distributed by the IRS. This term also covers
those approved substitute forms exhibited in this revenue procedure.
1.4.2
Printed/Preprinted
Form
A form produced using conventional printing processes, or a printed form which has been
reproduced by photocopying or a similar process.
1.4.3
Preprinted Pin-Fed
Form
A printed form that has marginal perforations for use with automated and high speed print-
ing equipment.
1.4.4
Computer Prepared
Substitute Form
A preprinted form in which the taxpayer’s tax entry information has been inserted by a com-
puter, computer printer, or other computer type equipment such as word processing equipment.
1.4.5
Computer Generated Substitute
Tax Return or Form
A tax return or form that is entirely designed and printed using a computer printer such as a
laser printer, etc., on plain white paper. This return or form must conform to the physical layout
of the corresponding IRS form, although the typeface may differ. The text should match the
text on the officially printed form as closely aspossible. Condensed text and abbreviations will
be considered on a case-by-case basis.
Exception.All jurat (perjury statements) must be reproduced verbatim.
1.4.6
Manually Prepared
Form
A preprinted reproduced form in which the taxpayer’s tax entry information is entered by
an individual using a pen, pencil, typewriter, or other non-automated equipment.
1.4.7
Graphics
Parts of a printed tax form that are not tax amount entries or required information. Examples
of graphics are line numbers, captions, shadings,special indicators, borders, rules, and strokes
created by typesetting, photographics, photocomposition, etc.
1.4.8
Acceptable Reproduced
Form
A legible photocopy of an original form.
2004–44 I.R.B.732November 1, 2004

1.4.9
Supporting Statement
(Supplemental Schedule)
A document providing detailed information to support a line entry on an official or approved
substitute form and filed with (attached to) a tax return.
Note.A supporting statement is not a tax form and does not take the place of an official
form unless specifically permitted elsewhere in this procedure.
1.4.10
Specific Form Terms
The following specific terms are used throughout this revenue procedure in reference to all
substitute forms: format, sequence, line reference, item caption, and data entry field.
1.4.11
Format
The overall physical arrangement and general layout of a substitute form.
1.4.12
Sequence
Sequence is an integral part of the total format requirement. The substitute form should
show the same numeric and logical placement order of data, as shown on the official form.
1.4.13
Line Reference
The line numbers, letters, or alphanumericsused to identify each captioned line on an offi-
cial form. These line references are printedto the immediate left of each caption or data entry
field.
1.4.14
Item Caption
The text on each line of a form, which identifies the data required.
1.4.15
Data Entry Field
Designated areas for the entry of data such as dollar amounts, quantities, responses and
checkboxes, etc.
1.4.16
Advance Draft
A draft version of a new or revised form may be posted to the IRS website for information
purposes. Substitute forms may be submittedbased on these advance drafts, but any company
that receives forms approval based on these earlydrafts is responsible for monitoring and re-
vising forms to mirror any revisions in the final forms provided by the IRS.
Section 1.5 – Agreement
1.5.1
Important Stipulation
of This Revenue Procedure
Any person or company who uses substitute forms and makes all or part of the changes
specified in this revenue procedure agrees to the following stipulations:
•The IRS presumes the changes are made in accordance with these procedures and will not
be disruptive to the processing of the tax return.
•Should any of the changes prove to be not exactly as described, and as a result become
disruptive to the IRS’s processing of the taxreturn, the person or company agrees to accept
the determination of the IRS as to whether or not the form may continue to be used during
the filing season.
•The person or company agrees to work with the IRS in correcting noted deficiencies. No-
tification of deficiencies may be made by any combination of fax, letter, email, or phone
November 1, 20047332004–44 I.R.B.

contact and may include the return of unacceptable forms for re-submission of acceptable
forms.
Part 2
General Guidelines for Submissions and Approvals
Section 2.1 – General Specifications for Approval
2.1.1
Overview
If you produce any tax forms using IRS guidelines on permitted changes, you can generate
your own substitutes without further approval. If your changes are more extensive, you must
get IRS approval before using substitute forms. These changes include the use of typefaces and
sizes other than those found on the official form and the condensing of line item descriptions
to save space.
2.1.2
Email Submissions
The Substitute Forms Program is now accepting substitute forms submissions via email.
The email address is*
taxforms@irs.gov. Please include “PDF Submissions” on the subject
line.
Follow these guidelines:
•Your submission should include all the forms you wish to submit in one attached pdf file.
Do not email each form individually.
•Emailing pdf submissions will not expedite review and approval. The pdf submissions will
be assigned a control number and put in queuealong with mailed-in paper submissions.
•Small (fewer than 15 forms), rather than large submissions should expedite processing.
•Optimize pdf files before submitting.
•The maximum allowable email attachment is 2.5 megabytes.
•The Substitute Forms Unit will accept zip files.
•An approval checklist listing the forms you are submitting should always be included in
the pdf file along with the forms.
•To alleviate delays during the peak time of
September through December, submit advance draft forms as early as possible.
If the guidelines are not followed, you may need to resubmit.
In addition to submitting forms via email,you may continue to send your submissions to:
Internal Revenue Service
SE:W:CAR:MP:T:T:SP
Attn: Substitute Forms Program
1111 Constitution Avenue, NW
Room 6406
Washington, DC 20224
2004–44 I.R.B.734November 1, 2004

2.1.3
Schedules
Schedules are considered to be an integral part of a complete tax return. A schedule may be
included as part of a form or printed separately.
2.1.4
Examples of Schedules
That Must Be Submitted
with the Return
Form 706,United States Estate (and Generation-Skipping Transfer) Tax Return,isanex-
ample of this situation. Its Schedules A through U have pages numbered as part of the basic
return. For Form 706 to be approved, the entire form including Schedules A through U must
be submitted.
2.1.5
Examples of Schedules
That Can Be Submitted
Separately
However, Schedules 1, 2, and 3 of Form 1040A are examples of schedules that can be sub-
mitted separately. Although printed by the IRS as a supplement to Form 1040A, none of these
schedules are required to be filed with Form 1040A. These schedules may be separated from
Form 1040A and submitted as substitute forms.
2.1.6
Use and Distribution of
Unapproved Forms
The IRS is continuing a program to identify and contact tax return preparers, forms devel-
opers, and software publishers who use or distribute unapproved forms that do not conform to
this revenue procedure. The use of unapproved forms hinders the processing of the returns.
Section 2.2 – Highlights of Permitted Changes and Requirements
2.2.1
Methods of
Reproducing Internal
Revenue Service Forms
Official IRS tax forms are supplied by the IRS. These forms may be provided in the tax-
payer’s tax package or over-the-counter. Forms can also be picked up at many IRS offices,
post offices, or libraries, and are available on CD-ROM and on-line via the Internet.
There are methods of reproducing IRS printed tax forms suitable for use as substitutes with-
out prior approval.
•You can photocopy most tax forms and use them instead of the official ones. The entire
substitute form, including entries, must be legible.
•You can reproduce any current tax form as cutsheets, snap sets, and marginally punched,
pin-fed forms as long as you use an official IRS version as the master copy.
•You can reproduce a “signature form” as a valid substitute form. Many tax forms (including
returns) have a taxpayer signature requirement as part of the form layout. The jurat/perjury
statement/signature line areas must be retained and worded exactly as on the official form.
The requirement for a signature by itself does not prohibit a tax form from being properly
computer-generated.
Section 2.3 – Vouchers
2.3.1
Overview
All payment vouchers (Forms 940-V, 940-EZ(V), 941-V, 943-V, 945-V, 1040-V, and
2290-V) must be reproduced in conjunction with their forms. Substitute vouchers must be the
same size as the officially printed vouchers. Vouchers that are prepared for printing on a laser
printer may include a scan line.
November 1, 20047352004–44 I.R.B.

2.3.2
Scan Line
Specifications
NNNNNNNNN AAAAAA NNN NNNNNN NNN
Item:AB CDEFG
A.Social Security Number/Employer Identification Number (SSN/EIN) has 9 numeric
spaces.
B.Check Digits have 2 alpha spaces.
C.Name Control has 4 alphanumeric spaces.
D.Master File Tax (MFT) Code has 2 numeric spaces (see below).
E.Taxpayer Identification Number (TIN) Type has 1 numeric space (see below)
F.Tax Period has six numeric spaces in year/month format (YYYYMM).
G.Transaction Code has 3 numeric spaces.
2.3.3
MFT Code
Code Number for Forms:
•1040 family – 30;
•940/940-EZ – 10;
•941 – 01;
•943 – 11;
•945 – 16; and
•2290 – 60.
2.3.4
TIN Type
Type Number for:
•Form1040family–0;and
•Forms 940, 940-EZ, 941, 943, 945, and 2290 – 2.
2.3.5
Voucher Size
The voucher size must be exactly 8.0′′x3.25′′(Forms 1040-ES and 1041-ES must be 7.625′′
x3.0′′). The document scan line must be vertically positioned 0.25 inches from the bottom of
the scan line to the bottom of the voucher. The last character on the right of the scan line must
be placed 3.5 inches from the right leading edge of the document. The minimum required
horizontal clear space betweencharacters is .014 inches. The line to be scanned must have a
clear band 0.25 inches in height from top to bottom of the scan line, and from border to border
of the document. “Clear band” means no printing except for dropout ink.
2.3.6
Print and Paper Weight
Vouchers must be imaged in black ink using OCR A, OCR B, or Courier 10. These fonts
may not be mixed in the scan line. The horizontal character pitch is 10 CPI. The paper must
be 20 to 24 pound OCR bond paper weight.
2004–44 I.R.B.736November 1, 2004

Section 2.4 – Restrictions on Changes
2.4.1
What You Cannot
Do to Forms Suitable
for Substitute
Tax Forms
You cannot, without prior IRS approval, change any IRS t
ax form or use your own (non-
approved) versions including graphics, unless specif
ically permitted by this revenue procedure.
You cannot adjust any of the graphics on Forms 1040, 1040A, and 1040EZ (except in those
areas specified in Part 5 of this revenue procedure) without prior approval from the IRS Sub-
stitute Forms Unit.
You cannot use your own preprinted label on tax returns filed with the IRS unless you fully
comply with the criteria specified in the section in this revenue procedure on the use of pre-
addressed IRS labels.
Section 2.5 – Guidelines for Obtaining IRS Approval
2.5.1
Basic Requirements
Preparers who submit substitute privately designed, privately printed, computer generated,
or computer prepared tax forms must develop these substitutes using the guidelines established
in this part. These forms, unless excepted by the revenue procedure, must be approved by the
IRS before being filed.
2.5.2
Conditional Approval Based on
Advanced Drafts
The IRS cannot grant final approval of your substitute form until the official form has been
published. However, the IRS has established a location on the Internet for posting advance
draft forms. This site can be reached in the “Tax Professionals” area at:
w
ww.irs.gov/taxpros/lists/0,,id=97782,00.html
We encourage submission of proposed substitutes of these advance draft forms, and will
grant conditional approval based solely on these early drafts. These advance drafts are subject
to significant change before forms are finalized. If these advance drafts are used as the basis
for your substitute forms, you will be responsible for subsequently updating your final forms to
agree with the final official version. These revisions need not be submitted for further approval.
Note.Approval of forms based on advance drafts will not be granted after the final version
of an official form is published.
2.5.3
Submission Procedures
Please follow these general guidelines whensubmitting substitute forms for approval:
•Any alteration of forms must bewithin the limits acceptable to the IRS. It is possible that,
from one filing period to another, a change in law or a change in internal need (processing,
audit, compliance, etc.) may change the allowable limits for the alteration of the official
form.
•When specific approval of any substitute form(other than those specified in Part 1, Sec-
tion 1.2 – IRS Contacts) is desired, a sample of the proposed substitute form should be
forwarded for consideration by letter to the Substitute Forms Unit at the address shown in
Section 1.2.
•To expedite multiple forms approval, we prefer that your proposed forms be submitted in
separate sets by return. For example, Forms 1040 and their normally related schedules or
attachments should be submitted separately from Forms 1120 and 1065 if possible. Sched-
ules and forms (for example, Forms 3468, 4136, etc.) that can be used with more than one
November 1, 20047372004–44 I.R.B.

type of return (for example, 1040, 1041, 1120, etc.) should be submitted only once for ap-
proval, regardless of the number of different tax returns with which they may be associated.
Also, all pages of multi-page forms or returns should be submitted in the same package.
2.5.4
Approving Offices
Because only the Substitute Forms Unit is authorized to approve substitute forms, unnec-
essary delays may occur if forms are sent to the wrong office. The Substitute Forms Unit may
then coordinate the response with the initiator responsible for revising that particular form.
Such coordination may include allowing the initiator to officially approve the form. No IRS
office is authorized to allow deviations from this revenue procedure.
2.5.5
IRS Review of
Software Programs, etc.
The IRS does not review or approve the logic of specific software programs, nor does the
IRS confirm the calculations on the forms produced by these programs. The accuracy of the
program remains the responsibility of the software package developer, distributor, or user.
The Substitute Forms Unit is primarily concerned with the pre-filing quality review of the
final forms, produced by whatever means, thatare expected to be processed by IRS field of-
fices. For these, you should submit forms without including any taxpayer information such as
names, addresses, monetary amounts, etc.
2.5.6
When To Send
Proposed Substitutes
Proposed substitutes, which are required to be submitted per this revenue procedure, should
be sent as much in advance of the filing period as possible. This is to allow adequate time for
analysis and response.
2.5.7
Accompanying
Statement
When submitting sample substitutes, you should include an accompanying statement that
lists each form number and its changes from the official form (position, arrangement, appear-
ance, line numbers, additions, deletions, etc.). With eachof the items you should include a
detailed reason for the change.
When requesting approval, please include a checklist. Checklists expedite the approval
process. The checklist may look like the example in Exhibit G displayed in the back of this
procedure or may be one of your own design. Please include your fax number on the checklist.
2.5.8
Approval/Non-
Approval Notice
The Substitute Forms Unit will fax the checklist or an approval letter to the originator if a
fax number has been provided, unless:
•The requester has asked for a formal letter; or
•Significant corrections to the submitted forms are required.
Notice of approval may contain qualifications for use of the substitutes. Notices of unap-
proved letters may specify the changes required for approval, and may also require re-submis-
sion of the form(s) in question. Telephone contact is used when possible.
2.5.9
Duration of
Approval
Most signature tax returns and many of their schedules and related forms have the tax (li-
ability) year printed in the upper right corner. Approvals for these forms are usually good for
one calendar year (January through December of the year of filing). Quarterly tax forms in the
940 series and Form 720 require approval for any quarter in which the form has been revised.
2004–44 I.R.B.738November 1, 2004

Because changes are made to a form every year, each new filing season generally requires
a new submission of a form. Very rarely is updating the preprinted year the only change made
to a form.
2.5.10
LimitedContinuedUse
of an Approved Change
Limited changes approved for one tax year may be allowed for the same form in the follow-
ing tax year. Examples of such limitations and requirements are the use of abbreviated words,
revised form spacing, compressed text lines, and shortened captions, etc., which do not change
the consistency of lines or text on the official forms.
If substantial changes are made to the form, new substitutes must be submitted for approval.
If only minor editorial changes are made to the form, it is not subject to review. It is the re-
sponsibility of each vendor who has been granted permission to use substitute forms to monitor
and revise forms to mirror any revisions to official forms made by the Service. If there are any
questions, please contact the Substitute Forms Unit.
2.5.11
When Approval
Is Not Required
If you received written approval for a specific change on a form last year, such as deleting
the vertical lines used to separate dollars and cents, you may make the same change this year
if the item is still present on the official form.
•The new substitute form does not have to be sent to the IRS and written approval is not
required.
•However, the new substitute form must conform to the official current year IRS form in
other respects: date, Office of Management and Budget (OMB) approval number, attach-
ment sequence number, Paperwork Reduction Act Notice statement, arrangement, item
caption, line number, line reference, data sequence, etc.
•The new substitute must also comply with this revenue procedure. The procedure may
have eliminated, added to, or otherwise changed the guideline(s) that affected the change
approved last year.
•An approved change is authorized only for the period from a prior tax year substitute form
to a current tax year substitute form.
Exception.Forms with temporary, limited, or interim approvals (or with approvals that
state a change is not allowed in any other tax year) are subject to review in subsequent years.
2.5.12
Continuous
Use Forms
Forms without preprinted tax years are called “continuous use” forms. Continuous use
forms are revised when a legislative change affects the form or a change will facilitate process-
ing. These forms may have revision datesthat are valid for longer than one year.
2.5.13
Internet
Program Chart
A chart of print dates (for annual and quarterly forms) and most current revision dates (for
continuous use forms) will be maintained on the Internet. For further details, see Section 4.3.1
on access for the Internet and the Official Forms Release Schedule.
2.5.14
Required Copies
Generally, you must send us one copy of each form being submitted for approval. However,
if you are producing forms for different computer systems (for example, IBM compatible vs.
Macintosh) or different types of printers (for example, laser vs. inkjet), and these forms differ
significantly in appearance, submit one copy for each type of system or printer.
November 1, 20047392004–44 I.R.B.

2.5.15
Requestor’s
Responsibility
Following receipt of an initial approval for a substitute forms package or a software output
program to print substitute forms, it is the responsibility of the originator (designer or distrib-
utor) to provide client firms or individuals with forms that meet the IRS’s requirements for
continuing acceptability.Examples of this responsibility include:
•Using the prescribed print paper, font size,legibility, state tax data deletion, etc.
•Informing all users of substitute forms of thelegal requirements of the Paperwork Reduc-
tion Act Notice, which is generally found in the instructions for the official IRS forms.
2.5.16
Source Code
The Substitute Forms Unit, SE:W:CAR:MP:T:T:SP, will assign a unique source code to each
firm that submits substitute paper forms forapproval. This source code will be a permanent
identifier that should be used on every submission by a particular firm.
The source code:
•Consists of three alpha characters.
•Should be printed at the bottom left margin area on the first page of every approved sub-
stitute form.
•Should not be used on optically scanned (OCR) forms.
Section 2.6 – Office of Management and Budget (OMB) Requirements for All Substitute Forms
2.6.1
OMB Requirements
for All Substitute Forms
There are legal requirements of the Paperwork Reduction Act of 1995 (The Act). Public
Law 104-13 requires that:
•OMB approve all IRS tax forms that are subject to the Act,
•Each IRS form contains (in the upper right corner) the OMB number, if any, and
•Each IRS form (or its instructions) states why the IRS needs the information, how it will
be used, and whether or not the information is required to be furnished.
This information must be provided to every user of official or substitute tax forms.
2.6.2
Application of the Paperwork
Reduction Act
On forms that have been assigned OMB numbers:
•All substitute forms must contain in the upper right corner the OMB number that is on the
official form.
•The required format is: OMB No. 1545-XXXX (Preferred) or OMB # 1545-XXXX (Ac-
ceptable).
2.6.3
Required
Explanation to Users
You must inform the users of your substitute forms of the IRS use and collection require-
ments stated in the instructions for official IRS forms.
•If you provide your users or customers with the official IRS instructions, each form must
retain either the Paperwork Reduction Act Notice (or Disclosure, Privacy Act, and Pa-
perwork Reduction Act Notice), or a reference to it as the IRS does on the official forms
(usually in the lower left corner of the forms).
•This notice reads, in part, “We ask for the information on this form to carry out the Internal
Revenue laws of the United States...”
2004–44 I.R.B.740November 1, 2004

Note.If the IRS instructions are not provided tousers of your forms, the exact text of the
Paperwork Reduction Act Notice (or Disclosure, Privacy Act, and Paperwork Reduction Act
Notice) must be furnished separately or on the form.
2.6.4
Finding the OMB
Number and Paperwork
Reduction Act Notice
The OMB number and the Paperwork Reduction Act Notice, or references to it, may be
found printed on an official form (or its instructions). The number and the notice are included
on the official paper format and in other formats produced by the IRS (for example, compact
disc (CD) or Internet download).
Part 3
Physical Aspects and Requirements
Section 3.1 – General Guidelines for Substitute Forms
3.1.1
General Information
The official form is the standard. Because a substitute form is a variation from the official
form, you should know the requirements of the official form for the year of use before you
modify it to meet your needs. The IRS provides several means of obtaining the most frequently
used tax forms. These include the Internet, fax-on-demand, and CD-ROM (see Part 4).
3.1.2
Design
Each form must follow the design of the official form as to format arrangement, item cap-
tion, line numbers, line references, and sequence.
3.1.3
State Tax
Information Prohibited
State tax information must not appear on the federal tax return, associated form, or schedule
that is filed with the IRS. Exceptions occur when amounts are claimed on, or required by, the
federal return (for example, state and local income taxes, on Schedule A of Form 1040).
3.1.4
Vertical Alignment
of Amount Fields
IF a form is to be...THEN...
1.The column must have a vertical line or some type of
indicator in the amount field to separate dollars from
cents if the official form has a vertical line.
Manually prepared
2.The cents column must be at least 3/10′′wide.
1.Vertically align the amountentry fields where possible.
2.Use one of the following amount formats:
a) 0,000,000.
Computer generated
b) 0,000,000.00
November 1, 20047412004–44 I.R.B.

IF a form is to be...THEN...
1.You may remove the vertical line in the amount field
that separates dollars from cents.
2.Use one of the following amount formats:
a) 0,000,000.
Computer prepared
b) 0,000,000.00
3.1.5
Attachment
Sequence Number
Many individual income tax forms have a required “attachment sequence number” located
just below the year designation in the upper right corner of the form. The IRS uses this number
to indicate the order in which forms are to be attached to the tax return for processing. Some
of the attachment sequence numbers may change from year to year.
On computer prepared forms:
•The sequence number may be printed in no less than 12-point boldface type and centered
below the form’s year designation.
•The sequence number may alsobe placed following the year designation for the tax form
and separated with an asterisk.
•The actual number may be printed without labeling it the “Attachment Sequence Number.”
3.1.6
Paid Preparer’s
Information and
Signature Area
On Forms 1040EZ, 1040A, 1040, and 1120, etc., the “Paid Preparer’s Use Only” area may
not be rearranged or relocated. You may, however,add three extra lines to the paid preparer’s
address area without prior approval. This applies to other tax forms as well.
3.1.7
Assembly of Forms
If developing software or forms for use by others, please inform your customers/clients that
the order in which the forms are arranged may affect the processing of the package. A return
must be arranged in the order indicated below.
IF the form is...THEN the sequence is...
1040• Form 1040.
• Schedules and forms in attachment sequence number order.
Anyothertaxreturn
(Form 1120, 1120S,
1065, 1041, etc.)
• The tax returns.
• Directly associated schedules (Schedule D, etc.).
• Directly associated forms.
• Additional schedules in alphabetical order.
• Additional forms in numerical order.
Supporting statements should then follow in the same sequence as the forms they support.
Additional information required should be attached last.
In this way, the forms are received in the order in which they must be processed. If you do
not send returns to us in order, processing may be delayed.
2004–44 I.R.B.742November 1, 2004

Section 3.2 – Paper
3.2.1
Paper Content
The paper must be:
•Chemical wood writing paper that is equal to or better than the quality used for the official
form,
•At least 18 pound (17′′x22′′, 500 sheets), or
•At least 50 pound offset book (25′′x38′′, 500 sheets).
3.2.2
Paper with
Chemical Transfer
Properties
There are several kinds of paper prohibited for substitute forms. These are:
1. Carbon-bonded paper
2. Chemical transfer paper except when the following specifications are met:
a. Each ply within the chemical transfer set of forms must be labeled.
b. Only the top ply (ply one and white in color), the one that contains chemical
on the back only (coated back), may be filed with the IRS.
3.2.3
Example
A set containing three plies would be constructed as follows:ply one (coated back), “Fed-
eral Return, File with IRS”; ply two (coated front and back), “Taxpayer’s copy”; and ply three
(coated front), “Preparer’s copy.”
The file designation, “Federal Return, File with IRS” for ply one, must be printed in the
bottom right margin (just below the last line of the form) in 12- point boldface type.
It is not mandatory, but recommended, that the file designation “Federal Return, File with
IRS” be printed in a contrasting ink for visual emphasis.
3.2.4
Carbon Paper
Do not attach any carbon paper to any return you file with the IRS.
3.2.5
Paper and Ink
Color
We prefer that the color and opacity of paper substantially duplicatesthat of the original
form. This means that your substitute must be printed in black ink and may be on white or on
the colored paper the IRS form is printed on. Forms 1040A and 1040 substitute reproductions
may be in black ink without the colored shading. The only exception to this rule is Form
1041-ES, which should always be printed with a very light gray shading in the color screened
area. This is necessary to assist us in expeditiously separating this form from the very similar
Form 1040-ES.
3.2.6
Page Size
Substitute or reproduced forms and computer prepared/generated substitutes may be the
same size as the official form or they may be the standard commercial size (8
1
/2′′x11′′). The
thickness of the stock cannot be less than .003 inches.
November 1, 20047432004–44 I.R.B.

Section 3.3 – Printing
3.3.1
Printing Medium
The private printing of all substitute tax forms must be by conventional printing processes,
photocopying, computer graphics, or similar reproduction processes.
3.3.2
Legibility
All forms must have a high standard of legibility as to printing, reproduction, and fill-in
matter. Entries of taxpayer data may be no smaller than eight points. The IRS reserves the
right to reject those with poor legibility. The ink and printing method used must ensure that no
part of a form (including text, graphics, data entries, etc.) develops “smears” or similar quality
deterioration. This includes any subsequent copies or reproductions made from an approved
master substitute form, either during preparation or during IRS processing.
3.3.3
Type Font
Many federal tax forms are printed using “Helvetica” as the basic type font. We request that
you use this type font when composing substitute forms.
3.3.4
Print Spacing
Substitute forms should be printed using a 6 lines/inch vertical print option. They should
also be printed horizontally in 10 pitch pica (that is, 10 print characters per inch) or 12 pitch
elite (that is, 12 print positions per inch).
3.3.5
Image Size
The image size of a printed substitute form should be as close as possible to that of the
official form. You may omit any text on both computer prepared and computer generated forms
that is solely instructional.
3.3.6
Title Area Changes
To allow a large top margin for marginal printing and more lines per page, the title line(s)
for all substitute forms (not including the form’s year designation and sequence number, when
present), may be photographically reduced by40 percent or reset as one line of type. When
reset as one line, the type size may be no smaller than 14-point. You may omit “Department
of the Treasury, Internal Revenue Service” and all reference to instructions in the form’s title
area.
3.3.7
Remove
Government Printing
Office Symbol and IRS
Catalog Number
When privately printing substitute tax forms, the Government Printing Office (GPO) sym-
bol and/or jacket number must be removed. In the same place, using the same type size print
the Employer Identification Number (EIN), theSocial Security Number (SSN) of the printer
or designer, or the IRS assigned source code. (We prefer this last number be printed in the
lower left area of the first page of each form.) Also, remove the IRS Catalog Number (Cat.
No.) if one is present in the bottom center margin, and the recycle symbol if the substitute is
not produced on recycled paper.
3.3.8
Printing on One
Side of Paper
While it is preferred that both sides of the paper be used for substitutes and reproduced
forms, resulting in the same page arrangement as that of the official form or schedule, the IRS
will not reject your forms if only one side of the paper is used.
2004–44 I.R.B.744November 1, 2004

3.3.9
Photocopy
Equipment
The IRS does not undertake to approve or disapprove the specific equipment or process
used in reproducing official forms. Photocopies of forms must be entirely legible and satisfy
the conditions stated in this and other revenue procedures.
3.3.10
Reproductions
Reproductions of official forms and substitute forms that do not meet the requirements of
this revenue procedure may not be filed instead of the official forms. Illegible photocopies are
subject to being returned to the filer for re-submission of legible copies.
3.3.11
Removal of
Instructions
You may remove references to instructions. No prior approval is needed.
Exception.The words “For Paperwork Reduction Act Notice, see instructions” must be
retained or a similar statement provided on each form. Some forms refer the taxpayer to a page
number in the instructions for information on the Paperwork Reduction Act Notice.
Section 3.4 – Margins
3.4.1
Margin Size
The format of a reproduced tax form when printed on the page must have margins on all
sides at least as large as the margins on the official form. This allows room for IRS employees
to make necessary entries on the form during processing.
•A
1
/2-inch to
1
/4-inch margin must be maintained across the top, bottom, and both sides of
all substitute forms.
•The marginal, perforated strips containing pin-fed holes must be removed from all forms
priortofilingwiththeIRS.
3.4.2
Marginal Printing
Prior approval is not required for the marginal printing allowed when printed on an official
form or on a photocopy of an official form.
•With the exception of the actual tax forms (for example, Forms 1040, 1040A, 1040EZ,
1120, 940, 941, etc.), you may print in the left vertical margin and in the left half of the
bottom margin.
•Printing is never allowed in the top right margin of the tax form (for example, Forms 1040,
1040A, 1040EZ, 1120, 940, 941, etc.). The Service uses this area to imprint a Document
Locator Number for each return. There are no exceptions to this requirement.
Section 3.5 – Examples of Approved Formats
3.5.1
Examples of
Approved Formats From
the Exhibits
Three sets of exhibits (Exhibits A-1, 2; B-1, 2; and C-1, 2) are at the end of this revenue
procedure as examples of how these guidelines may be used. Vertical spacing is six (6) lines
to the inch. A combination of upper-case and lower-case print font is acceptable in producing
substitute forms.
ThesamelogicmaybeappliedtoanyIRSformthat is normally reproducible as a substitute
form, with the exception of the tax return forms as discussed elsewhere. These exhibits may
be from a prior year and are not to be used as current substitute forms.
November 1, 20047452004–44 I.R.B.

Section 3.6 – Miscellaneous Information for Substitute Forms
3.6.1
Filing Substitute
Forms
To be acceptable for filing, a substitute form must print out in a format that will allow the
filer to follow the same instructions as for filing official forms. These instructions are in the
taxpayer’s tax package or in the related form instructions. The form must be on the appropri-
ately sized paper, legible, and include a jurat, where one appears on the published form.
3.6.2
Caution to Software
Publishers
The IRS has received returns produced by software packages with approved output where
either the form heading was altered or the lines were spaced irregularly. This produces an
illegible or unrecognizable return or a return with the wrong number of pages. We realize
that many of these problems are caused by individual printer differences but they may delay
input of return data and, in some cases, generate correspondence to the taxpayer. Therefore,
in the instructions to the purchasers of your product, both individual and professional, please
stress that their returns will beprocessed more efficiently if they are properly formatted. This
includes:
•Having the correct form numbers and titles at the top of the return, and
•Submitting the same number of pages as if the form were an official IRS form with the line
items on the proper pages.
3.6.3
Use Pre-Addressed
IRS Label
If you are a practitioner filling out a return for a client or a software publisher who prints
instruction manuals, stress the use of the pre-addressed label provided in the tax package the
IRS sent to the taxpayer, when available. The use of this label (or its precisely duplicated label
information) is extremely important for the efficient, accurate, and economical processing of
a taxpayer’s return. Labeled returns indicate that a taxpayer is an established filer and permits
the IRS to automatically accelerate processing of those returns. This results in quicker refunds,
less manual review by IRS functions, and greater accuracy in names, addresses, and postal
deliveries.
3.6.4
Caution to
Producers of
Software Packages
If you are producing a software package that generates name and address data onto the tax
return, do not under any circumstances program either the IRS preprinted check digits or a
practitioner derived name control to appear on any return prepared and filed with the IRS.
3.6.5
Programming
to Print Forms
Whenever applicable:
•Use only the following label information format for single filers:
JOHN Q. PUBLIC
310 OAK DRIVE
HOMETOWN, STATE 94000
•Use only the following information for joint filers:
JOHN Q. PUBLIC
MARY I. PUBLIC
310 OAK DRIVE
HOMETOWN, STATE 94000
2004–44 I.R.B.746November 1, 2004

Part 4
Additional Resources
Section 4.1 – Guidance From Other Revenue Procedures
4.1.1
General
Guidance for the substitute tax forms not covered in this revenue procedure and the revenue
procedures that govern their use are as follows:
•Revenue Procedure 2004-54, IRS Publication 1141,General Rules and Specifications for
Substitute Forms W-2 and W-3.
•Revenue Procedure 2004-58, IRS Publication 1179,General Rules and Specifications for
Substitute Forms 1096, 1098, 1099, 5498, W-2G and 1042-S.
•Revenue Procedure 2004-63, IRS Publication 1187,Specifications for Filing Forms 1042S,
Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magneti-
cally.
•Revenue Procedure 2004-50, IRS Publication 1220,Specifications for Filing Forms 1098,
1099, 5498, and W-2G Electronically or Magnetically.
•Revenue Procedure 2003-31, IRS Publication 1223,General Rules and Specifications for
Substitute Forms W-2c and W-3c.
Section 4.2 – Ordering Publications
4.2.1
Sources of
Publications
The publications listed below are available either on the IRS website or may be ordered by
calling 1-800-TAX-FORM (1-800-829-3676). Identify the requested document by IRS publi-
cation number:
•Publication 1141, the revenue procedure on specifications for private printing of Forms
W-2 and W-3.
•Publication 1167, the revenue procedure on substitute printed, computer-prepared, and
computer-generated tax forms and schedules.
•Publication 1179, the revenueprocedure on paper substituteinformation returns (Forms
1096, 1098, 1099, 5498, W-2G and 1042-S).
•Publication 1220, the revenue procedure on electronic or magnetic reporting for informa-
tion returns (Forms 1098, 1099 series, 5498, and W-2G).
•Publication 1223, the revenue procedure on substitute Forms W-2c and W-3c.
•Publication 1239,Specifications for Filing Form 8027, Employer’s Annual Information
Return of Tip Income and Allocated Tips, Magnetically/Electronically.
•Publication 1245, electronic and magnetic reporting for Forms W-4.
•Publication 1345,Handbook for Authorized IRS e-file Providers of Individual Income Tax
Returns. (This is an annual publication; tax year is subject to change).
•Publication 1345-A,Filing Season Supplement For Authorized IRS e-file Providers.This
publication, printed in the late fall, supplements Publication 1345.
November 1, 20047472004–44 I.R.B.

4.2.2
Where To Order
If you are mailing your order, the address to use is determined by your location.
IF you live in the...THEN mail your order to...
Western United StatesWestern Area Distribution Center
Rancho Cordova, CA 95743-0001
Central United StatesCentral Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Eastern United States or a foreign
country
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
Section 4.3 – Electronic Tax Products
4.3.1
The Internet
Copies of tax forms with instructions, publications, and other tax-related materials may be
obtained via the Internet atw
ww.irs.gov.
4.3.2
Tax Fax
The most frequently requested tax forms, instructions, and other information are available
through IRS Tax Fax at 703-368-9694. Call from your fax machine and follow the voice
prompts. Your request will be transmitted directly back to you. Each call is limited to re-
questing three items. Users pay the telephone line charges.
4.3.3
Official Forms
Release Schedule
The IRS website provides an Official Forms Release Schedule for the official forms released
for use by taxpayers. The schedule has three parts:
•Anticipated print dates of annual returns,
•Anticipated print dates of quarterly returns, and
•Last revision dates for continuous-use only forms.
Thesiteaddressisw
ww.irs.gov/formspubs/article/0,,id=103641,00.html. The site will be
updated weekly during peak printing periodsand as necessary at other times. The planned
dates are subject to change.
Section 4.4 – Federal Tax Forms on CD-ROM
4.4.1
Information
About Federal
Tax Forms CD-ROM
The CD-ROM contains over 3,000 tax forms and publications for small businesses, return
preparers, and others who frequently need current or prior year tax products. Most current
tax forms on the CD-ROM may be filled in electronically, then printed out for submission
and saved for recordkeeping. Other products on the CD-ROM include the Internal Revenue
Bulletins, Tax Supplements, and Internet resources for the tax professional with links to the
World Wide Web.
All necessary software to view the files mustbe installed from the CD-ROM. Software for
Adobe Acrobat Reader is included on the disk. The software will run under Windows 95/98/NT
and Macintosh System 7.5 and later versions ofthese programs. All products are presented in
2004–44 I.R.B.748November 1, 2004

Adobe’s Portable Document Format (PDF). In addition, tax publications are provided in the
Hyper Text Markup Language (HTML).
4.4.2
System
Requirements and
How To Order the Federal Tax
Forms CD-ROM
For system requirements, contact the National Technical Information Service (NTIS) help
desk at 703-487-4608. Prices are subject to change.
The cost of the CD if purchased via the Internet ath
ttp://www
.irs.gov/cdordersfrom NTIS,
is $22 (with no handling fee).
If purchased using the following methods,the cost for each CD is $22 (plus a $5 handling
fee). These methods are:
•By phone – 1-877-CDFORMS (1-877-233-6767)
•By fax – 703-605-6900
•By mail using the order form contained in IRS Publication 1045
(Tax Professionals Program)
•By mail to:
National Technical Information Service
5285 Port Royal Road
Springfield, VA 22161
Part 5
Requirements for Specific Tax Returns
Section 5.1 – Tax Returns (Form 1040, 1040A, 1120, etc.)
5.1.1
Acceptable Forms
Tax forms (such as Forms 1040, 1040A, and 1120) require a signature and establish tax
liability. Computer generated versions areacceptable under the following conditions:
•These substitute forms must be printed on plain white paper.
•Substitute forms must conform to the physical layout of the corresponding IRS form al-
though the typeface may differ. The text should match the text on the officially published
form as closely as possible. Condensed textand abbreviations will be considered on a
case-by-case basis.
Caution.All jurat (perjury statements) must be reproduced verbatim. No text can be
added, deleted, or changed in meaning.
•Various computer graphic print media such as laser printing, inkjet printing, etc., may be
used to produce the substitute forms.
•The substitute form must be the same number of pages and contain the same line text as
the official form.
•All substitute forms must be submitted for approval prior to their original use. You do not
need approval for a substitute form if its only change is the preprinted year and you had
received a prior year approval letter.
Exception.If the approval letter specifies a one time exception for your form, the next
year’s form must be approved.
5.1.2
Prohibited Forms
The following are prohibited:
•Computer generated tax forms (for example, Form 1040, etc.) on lined or color barred
paper.
November 1, 20047492004–44 I.R.B.

•Tax forms that differ from the official IRS forms in a manner that makes them not standard
or unable to process.
5.1.3
Changes
Permitted to Forms
1040 and 1040A
Certain changes (listed in Sections 5.2 through 5.4) are permitted to the graphics of the form
without prior approval, but these changes apply to only acceptable preprinted forms. Changes
not requiring prior approval are good only for the annual filing period, which is the current tax
year. Such changes are valid in subsequent years only if the official form does not change.
5.1.4
Other Changes
Not Listed
All changes not listed in Sections 5.2 through 5.4 require approval from the IRS before the
form can be filed.
Section 5.2 – Changes Permitted to Graphics (Forms 1040A and 1040)
5.2.1
Adjustments
You may make minor vertical and horizontal spacing adjustments to allow for computer or
word processing printing. This includes widening the amount columns or tax entry areas if the
adjustments comply with other provisions stated in revenue procedures. No prior approval is
needed for these changes.
5.2.2
Name and Address Area
The horizontal rules and instructions within the name and address area may be removed and
the entire area left blank. No line or instruction can remain in the area. However, the statement
regarding use of the IRS label should be retained. The heavy ruled border (when present) that
outlines the name, address area, and social security number must not be removed, relocated,
expanded, or contracted.
5.2.3
Required Format
When the name and address area is left blank, the following format must be used when
printing the taxpayer’s name and address. Otherwise, unless the taxpayer’s preprinted label is
affixed over the information entered in this area, the lines must be filled in as shown:
•1st name line (35 characters maximum).
•2nd name line (35 characters maximum).
•In-care-of name line (35 characters maximum).
•City, state (25 characters maximum), one blank character, & ZIP code.
5.2.4
Conventional
Name and
Address Data
When there is no in-care-of name line, the name and address will consist of only three lines
(singlefiler)orfourlines(jointfiler).Nameand address (joint filer) with no in-care-of name
line:
JOHN Z. JONES
MARY I. JONES
1234 ANYWHERE ST., APT. 111
ANYTOWN, STATE 12321
2004–44 I.R.B.750November 1, 2004

5.2.5
Example of
In-Care-Of
Name Line
Name and address (single filer) with in-care-of name line:
JOHN Z. JONES
C/O THOMAS A. JONES
4311 SOMEWHERE AVE.
SAMETOWN, STATE 54345
5.2.6
SSN and
Employer Identification
Number (EIN) Area
The vertical lines separating the format arrangement of the SSN/EIN may be removed.
When the vertical lines are removed, the SSNand EIN formats must be 000-00-0000 or
00-0000000, respectively.
5.2.7
Cents Column
•You may remove the vertical rule that separates the dollars from the cents.
•All entries in the amount column should have a decimal point following the whole dollar
amounts whether or not the vertical line that separates the dollars from the cents is present.
•You may omit printing the cents, but all amounts entered on the form must follow a con-
sistent format. You are strongly urged to round off the figures to whole dollar amounts,
following the official form instructions.
•When several amounts are summed together, the total should be rounded off after addition
(that is, individual amounts should not be rounded off for computation purposes).
•When printing money amounts, you must use one of the following formats: (a) 0,000,000.;
(b) 0,000,000.00
•When there is no entry for aline, leave the line blank.
5.2.8
“Paid Preparer’s
Use Only” Area
On all forms, the paid preparer’s information area may not be rearranged or relocated. You
may add three lines and remove the horizontal rules in the preparer’s address area.
Section 5.3 – Changes Permitted to Form 1040A Graphics
5.3.1
General
No prior approval is needed for the followingchanges (for use with computer prepared
forms only).
5.3.2
Line 4 of
Form 1040A
This line may be compressed horizontally (to allow for same line entry for the name of the
qualifying child) by using the following caption: “Head of household; child’s name” (name
field).
5.3.3
Other Lines
Any line with text that takes up two or more vertical lines may be compressed to one line
by using contractions, etc., and by removing instructional references.
5.3.4
Page 2 of
Form 1040A
All lines must be present and numbered in the order shown on the official form. These lines
mayalsobecompressed.
November 1, 20047512004–44 I.R.B.

5.3.5
Color Screening
It is not necessary to duplicate the color screening used on the official form. A substitute
Form 1040A may be printed in black and white only with no color screening.
5.3.6
Other Changes
Prohibited
No other changes to the Form 1040A graphics are allowed without prior approval except
for the removal of instructions and references to instructions.
Section 5.4 – Changes Permitted to Form 1040 Graphics
5.4.1
General
No prior approval is needed for the followingchanges (for use with computer prepared
forms only). Specific line numbers in the following headings may have changed due to tax law
changes.
5.4.2
Line 4 of
Form 1040
This line may be compressed horizontally (to allow for a larger entry area for the name of the
qualifying child) by using the following caption: “Head of household; child’s name” (name
field).
5.4.3
Line 6c of
Form 1040
The vertical lines separatingcolumns (1) through (4) may be removed. The captions may
be shortened to allow a one line caption for each column.
5.4.4
Other Lines
Any other line with text that takes up two or more vertical lines may be compressed to one
line by using contractions, etc., and by removing instructional references.
5.4.5
Line 21 – Other Income
The fill-in portion of this line may be expanded vertically to three lines. The amount entry
box must remain a single entry.
5.4.6
Line 43 of
Form 1040–Tax
You may change the line caption to read “Tax” and computer print the words “Total includes
tax from” and either “Form(s) 8814” or “Form 4972.” If both forms are used, print both form
numbers. This specific line number may have changed.
5.4.7
Line 54 of
Form 1040
You may change the caption to read: “Other credits from Form” and computer print only
the form(s) that apply.
5.4.8
Color Screening
It is not necessary to duplicate the color screening used on the official form. A substitute
Form 1040 may be printed in black and white only with no color screening.
2004–44 I.R.B.752November 1, 2004

5.4.9
Other Changes
Prohibited
No other changes to the Form 1040 graphics arepermitted without prior approval except
for the removal of instructions and references to instructions.
Part 6
Format and Content of Substitute Returns
Section 6.1 – Acceptable Formats for Substitute Forms and Schedules
6.1.1
Exhibits and Use of Acceptable
Formats
Exhibits of acceptable formats for the schedules (A and B) usually attached to the Form
1040 and Form 2106-EZ are shown in the exhibits section of this revenue procedure.
•If your computer generated forms appear exactly like the exhibits, no prior authorization
is needed.
•You may computer generate forms not shown here, but you must design them by following
the manner and style of those in the exhibits section.
•Take care to observe other requirements and conditions in this revenue procedure. The IRS
encourages the submission of all proposed forms covered by this revenue procedure.
6.1.2
Instructions
The format of each substitute form or schedule must follow the format of the official form
or schedule as to item captions, line references, line numbers, sequence, form arrangement
and format, etc. Basically, try to make the form look like the official one, with readability and
consistency being primary factors. You may use periods and/or other similar special characters
to separate the various parts and sections of the form. Do not use alpha or numeric characters
for these purposes. With the exceptions described in Section 6.1.3, all line numbers and items
must be printed even though an amount is not entered on the line.
6.1.3
Line Numbers
When a line on an official form is designated by a number or a letter, that designation (ref-
erence code) must be used on a substitute form. The reference code must be printed to the left
of the text of each line and immediately preceding the data entry field, even if no reference
code precedes the data entry field on the officialform. If an entry field contains multiple lines
and shows the line references once on the left and right side of the form, use the same number
of line references on the substitute form.
In addition, the reference code that is immediately before the data field must either be fol-
lowed by a period or enclosed in parentheses. There also must be at least two blank spaces
between the period or the right parenthesis and the first digit of the data field. (See example
below.)
6.1.4
Decimal Points
A decimal point (that is, a period) should be used for each money amount regardless of
whether the amount is reported in dollars and cents or in whole dollars, or whether or not the
vertical line that separates the dollars from the cents is present. The decimal points must be
vertically aligned when possible.
November 1, 20047532004–44 I.R.B.

Example:
5 STATE & LOCAL INC. TAXES...............5. 495.00
6 REAL ESTATE TAXES............................6.
7 PERSONAL PROPERTY TAXES............7. 198.00
or
5 STATE & LOCAL INC. TAXES...............(5) 495.00
6 REAL ESTATE TAXES.............................(6)
7 PERSONAL PROPERTY TAXES.............(7) 198.00
6.1.5
Multi-Page Forms
When submitting a multi-page form, send allits pages in the same package. If you are not
producing certain pages, please note that in your cover letter.
Section 6.2 – Additional Instructions for All Forms
6.2.1
Use of Your
Own Internal Control
Numbers and
Identifying Symbols
You may show the computer prepared internal control numbers and identifying symbols on
the substitute if using such numbers or symbols is acceptable to the taxpayer and the taxpayer’s
representative. Such information must not be printed in the top
1
/2inch clear area of any form
or schedule requiring a signature. Except for the actual tax return form (Forms 1040, 1120,
940, 941, etc.), you may print in the left vertical and bottom left margins. The bottom left
margin you may use extends 3
1
/2inches from the left edge of the form.
6.2.2
Descriptions for
Captions, Lines, etc.
Descriptions for captions, lines, etc., appearing on the substitute forms may be limited to one
print line by using abbreviations and contractions, and by omitting articles, prepositions, etc.
However, sufficient key words must be retained to permit ready identification of the caption,
line, or item.
6.2.3
Determining
Final Totals
Explanatory detail and/or intermediate calculations for determining final line totals may
be included on the substitute. We prefer that such calculations be submitted in the form of a
supporting statement. If intermediate calculations are included on the substitute, the line on
which they appear may not be numbered or lettered. Intermediate calculations may not be
printed in the right column. This column is reserved only for official numbered and lettered
lines that correspond to the ones on the official form. Generally, you may choose the format
for intermediate calculations or subtotalson supporting statements to be submitted.
6.2.4
Instructional
Text on the Official Form
Text on the official form, which is solely instructional (for example, “Attach this schedule
to Form 1040,” “See instructions,” etc.), may generally be omitted from the substitute form.
6.2.5
Mixing Forms
ontheSamePageProhibited
You may not show more than one form or schedule on the same printout page. Both sides
of the paper may be printed for multi-page official forms, butit is unacceptable to intermix
single page schedules of forms except for Schedules A and B (Form 1040), which are printed
back to back by the IRS.
2004–44 I.R.B.754November 1, 2004

For instance, Schedule E can be printed on both sides of the paper because the official form
is multi-page, with page 2 continued on the back. However, do not print Schedule E on the
front page and Schedule SE on the back, or Schedule A on the front and Form 8615 on the
back, etc. Both pages of a substitute form must match the official form. The back page may
be left blank if the official form contains only the instructions.
6.2.6
Identifying
Substitutes
Identify all computer prepared substitutes clearly. Print the form designation
1
/2inch from
the top margin and 1
1
/2inches from the left margin. Print thetitle centered on the first line of
print. Print the taxable year and, where applicable, the sequence number on the same line
1
/2
inch to 1 inch from the right margin. Include the taxpayer’s name and SSN on all forms and
attachments. Also, print the OMB number as reflected on the official form.
6.2.7
Negative Amounts
Negative (or loss) amount entries should be enclosed in brackets or parentheses or include
a minus sign. This assists in accurate computation and input of form data. The IRS pre-prints
parentheses in negative data fields on many official forms. These parentheses should be re-
tained or inserted on affected substitute forms.
Part 7
Miscellaneous Forms and Programs
Section 7.1 – Specifications for Substitute Schedules K-1
7.1.1
Requirements
for Schedules K-1
That Accompany
Forms 1041, 1065, 1065-B,
and 1120S
Note.The formats for Schedules K-1 of Forms 1065 and 1120S have significantly changed
for 2004. Because Publication 1167 is printed before the forms become finalized, draft copies
are provided in the exhibits (see Exhibits D, E, and F). Before releasing their substitute forms,
software vendors are responsible for making any subsequent changes that have been made to
the final official IRS forms after the draft forms have been posted.
Because of significant changes to the 2004 Schedules K-1 for Forms 1065 and 1120S and
to improve processing, prior approval is now required for substitute Schedules K-1 that ac-
company Form 1041 (for estates and trusts), Form 1065 (for partnerships), Form 1065-B (for
electing large partnerships), or Form 1120S (for S corporations). Substitute Schedules K-1
should be as close as possible to exact replicas of copies of the official IRS schedules and fol-
low the same process for submitting other substitute forms and schedules.
If you feel you will suffer a financial hardship in producing the 2004 Schedules K-1 of
Forms 1065 and 1120S because of the significant changes to the form and format, the IRS
will consider allowing deviations from the official form for tax year 2004 only. However, you
must include all information on the form. Only deviations in placement and format will be
considered. You may prepare a justification and submit it to the IRS at*
taxforms@irs.gov
with “Attn: Substitute Forms” on the subject line or:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue, NW
Room 6406
Washington, D.C. 20224
November 1, 20047552004–44 I.R.B.

Schedules K-1 that accompany Forms 1041, 1065, 1065-B, or 1120S must meet all specifi-
cations. The specifications include, but are not limited to, the following requirements:
•You will no longer be able to produce Schedules K-1 that contain only those lines or boxes
that taxpayers are required to use. All lines must be included.
•The words “*See attached statement for additional information.” must be preprinted in the
lower right hand side on Schedules K-1 of Forms 1065 and 1120S.
•All K-1s that are filed with the IRS should be printed on standard 8.5” x 11” paper (the
international standard (A4) of 8.27” x 11.69” may be substituted).
•Each recipient’s information must be on a separate sheet of paper. Therefore, you must
separate all continuously printed substitutes, by recipient, before filing with the IRS.
•No carbon copies or pressure-sensitive copies will be accepted.
•The Schedule K-1 must contain the name, address, and SSN or EIN of both the entity (es-
tate, trust, partnership, or S Corporation) and the recipient (beneficiary, partner, or share-
holder).
•The Schedule K-1 must contain the tax year, the OMB number, the schedule number (K-1),
the related form number (1041, 1065, 1065-B, or 1120S), and the official schedule name
in substantially the same position and format as shown on the official IRS schedule.
•The Schedule K-1 must contain all the line items as shown on the official form, except for
the instructions, if any are printed on the back of the official Schedule K-1.
•The line items or boxes must be in the same order and arrangement as those on the official
form.
•The amount of each recipient’s share of eachitem must be shown. Furnishing a total
amount of each item and a percentage (or decimal equivalent) to be applied to such to-
tal amount by the recipient does not satisfy the law and the specifications of this revenue
procedure.
•State or local tax-related information maynot be included on the Schedules K-1 filed with
the IRS.
•The entity may have to pay a penalty if substitute Schedules K-1 are filed that do not con-
form to specifications.
•Additionally, the IRS may consider the Schedules K-1 that do not conform to specifications
as not being able to process and may return Forms 1041, 1065, 1065-B, or 1120S to the
entity to be filed correctly.
Schedules K-1 that are 2-D bar-coded will continue to require prior approval from the IRS
(see Sections 7.1.3 through 7.1.5).
7.1.2
Special Requirements
for Recipient Copies of
Schedules K-1
Standardization for reporting informationis required for recipient copies of substitute
Schedules K-1 of Forms 1041, 1065, 1065-B, and 1120S. Uniform visual standards are
provided to increase compliance by allowing recipients and practitioners to more easily
recognize a substitute Schedule K-1. The entity must furnish to each recipient a copy of
Schedule K-1 that meets the following requirements:
•You will no longer be able to produce Schedules K-1 that contain only those lines or boxes
that taxpayers are required to use. All lines must be included.
•Both pages 1 and 2 of Schedules K-1 of Forms 1065 and 1120S must be provided to each
recipient.
•The words “*See attached statement for additional information.” must be preprinted in the
lower right hand side on Schedules K-1 of Forms 1065 and 1120S.
•The Schedule K-1 must contain the name, address, and SSN or EIN of both the entity and
recipient.
•The Schedule K-1 must contain the tax year, the OMB number, the schedule number (K-1),
the related form number (1041, 1065, 1065-B, or 1120S), and the official schedule name
in substantially the same position and format as shown on the official IRS schedule.
•All applicable amounts and information required to be reported must be titled and numbered
in the same manner as shown on the officialIRS schedule. The line items or boxes must
2004–44 I.R.B.756November 1, 2004

be in the same order and arrangement and must be numbered like those on the official IRS
schedule.
•The Schedule K-1 must contain all items required for use by the recipient. The instructions
to the schedule must identify the line orbox number and code, if any, for each item as
shown in the official IRS schedule.
•The amount of each recipient’s share of eachitem must be shown. Furnishing a total
amount of each line item and a percentage (or decimal equivalent) to be applied to such
total amount by the recipient does not satisfy the law and the specifications of this revenue
procedure.
•Instructions to the recipient that are substantially similar to those on or accompanying the
official IRS schedule must be provided to aid in the proper reporting of the items on the
recipient’s income tax return. Where items are not reported to a recipient because they do
not apply, the related instructions may be omitted.
•The quality of the ink or other material used to generate recipients’ schedules must produce
clearly legible documents. In general, black chemical transfer inks are preferred.
•In order to assure uniformity of substitute Schedules K-1, the paper size should be standard
8.5” x 11” (the international standard (A4) of 8.27” x 11.69” may be substituted.)
•The paper weight, paper color, font type, font size, font color, and page layout must be such
that the average recipient can easily decipher the information on each page.
•State or local tax-related information may be included on recipient copies of substitute
Schedules K-1. All non-tax-related information should be separated from the tax informa-
tion on the substitute schedule to avoid confusion for the recipient.
•The legend “Important Tax Return Document Enclosed” must appear in a bold and con-
spicuous manner on the outside of the envelope that contains the substitute recipient copy
of Schedule K-1.
•The entity may have to pay a penalty if a substitute Schedule K-1 furnished to any recipient
does not conform to the specifications of this revenue procedure and results in impeding
processing.
7.1.3
Requirements
for Schedules K-1
with Two-Dimensional
(2-D) Bar Codes
In an effort to reduce the burden of manually transcribing tax documents, improve qual-
ity, and increase government efficiency, theIRS is pleased to providespecifications for 2-D
bar-coded substitute Schedules K-1 for Forms 1041, 1065, and 1120S. The IRS encourages
voluntary participation in adding 2-D barcoding. See Exhibits D, E, and F for examples of
draft bar-coded Schedules K-1.
Note.If software vendors do not want to produce bar-coded Schedules K-1, they may
produce the official IRS Schedules K-1 but cannot use the expedited process for approving
bar-coded K-1’s and their parent returns as outlined in Section 7.1.5.
In addition to the above requirements, the bar-coded Schedules K-1 must meet the following
specifications.
•The bar code should print in the space labeled “For IRS Use Only” on each Schedule K-1.
The entire bar code must print within the “For IRS Use Only” box surrounded by a white
space of at least
1
/4-inch.
•Bar codes will print in PDF 417 format.
•The bar codes must always be in the specifiedformat with every field represented by at
least a field delimiter (carriage return). Leaving out a field in a bar code will cause every
subsequent field to be misread.
7.1.4
Approval
Process for
Bar-Coded Schedules K-1
Prior to releasing commercially available tax software that creates bar-coded Schedules K-1,
the printed schedule and the bar code must both be tested. Bar code testing must be done
using the final official IRS Schedule K-1. Bar code approval requests must be resubmitted for
any subsequent changes to the official IRS form that would affect the bar-code. Below are
instructions and a sequence of events that will comprise the testing process.
November 1, 20047572004–44 I.R.B.

•The IRS has released the final Schedule K-1 bar-code specifications by publishing them
on the IRS.gov web site (seeh
ttp://www.irs.gov/efile/article/0,,id=113408,00.html)
•The IRS will publish a set of test documents that will be used to test the ability of tax
preparation software to create bar codes in the correct format.
•Software developers will submit two identical copies of the test documents – one to the
IRS and one to a contracted testing vendor.
•The IRS will use one set to ensure the printed schedules comply withstandard substitute
forms specifications.
•If the printed forms fail to meet the substitute form criteria, the IRS will inform the software
developer of the reason for noncompliance.
•The software developer must resubmit the Schedule(s) K-1 until they pass the substitute
forms criteria.
•The testing vendor will review the bar codes to ensure they meet the published bar-code
specifications.
•If the bar code(s) does not meet published specifications, the testing vendor will contact
the software developer directly informing them of the reason for noncompliance.
•Software developers must submit new bar-coded schedules until they pass the bar-code
test.
•When the bar code passes, the testing vendor will inform the IRS that the developer has
passed the bar-code test and the IRS will issue an overall approval for both the substitute
form and the bar code.
•After receiving this consolidated response, the software vendor is free to release software
for tax preparation as long as any subsequent revisions to the schedules do not change the
fields.
•Find the mailing address for the testing vendor below. Separate and simultaneous mailings
to the IRS and the vendor will reduce testing time.
7.1.5
Procedures
for Reducing Testing Time
In order to help provide incentives to the software development community to participate
in the Schedule K-1 2-D project, the IRS has committed to expediting the testing of bar-coded
Schedules K-1 and their associated parent returns. To receive this expedited service, closely
follow the bullets below.
•Mail the parent returns (Forms 1065, 1120S,1041) and associated bar-coded Schedule(s)
K-1 to the appropriate address below in a separate package from all other approval requests.
Internal Revenue Service
Attn: Bar-Coded K-1
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue, NW
Room 6406
Washington, D.C. 20224
Northrop Grumman Information Tech
Attn: Bill Philpot, Product Assurance Manager
1800 Alexander Bell Drive
Suite 300
Reston, VA 20191
Phone: (703) 453-1200
•While the IRS can expedite bar-coded Schedules K-1 and their associated parent returns,
it cannot expedite the approvalof non-associated tax returns.
•Mail one copy of the parent form(s) and Schedule(s) K-1 to the IRS and another copy to
the testing vendor.
•Include multiple email and phone contact points in the packages.
2004–44 I.R.B.758November 1, 2004

Section 7.2 – Procedures for Printing IRS Envelopes
7.2.1
Procedures for Printing IRS
Envelopes
Organizations are permitted to produce substitute tax return envelopes. Use of substitute
return envelopes that comply with the requirements set forth in this section will assist in de-
livery of mail by the U.S. Postal Service and facilitate internal sorting at the Internal Revenue
Service Centers.
Use the following five-digit ZIP codes when mailing returns to the IRS Service Centers:
Service CenterZIP Code
Atlanta, GA39901
Kansas City, MO64999
Austin, TX73301
Philadelphia, PA19255
Memphis, TN37501
Andover, MA05501
Cincinnati, OH45999
Ogden, UT84201
Fresno, CA93888
7.2.2
Sorting Returns
by Form Type
Sorting returns by form type is accomplished bythe preprinted bar codes on return envelopes
included in each specific type of form or package mailed to the taxpayers. The 32 bit bar code
on the left of the address on each envelope identifies the type of form the taxpayer is filing, and
it assists in consolidating like returns for processing. Failure to use the envelopes furnished by
the IRS results in additional processing time and effort, and possibly delays the timely deposit
of funds, processing of returns,and issuance of refund checks.
7.2.3
ZIP+4 or 9-Digit
ZIP Codes
The IRS will not furnish or sell bulk quantities of preprinted tax return envelopes to tax-
payers or tax practitioners. A suitable alternative has been developed that will accommodate
the sorting needs of both the IRS and the United States Postal Service (USPS). The alternative
is based on the use of ZIP + 4, or 9-digit ZIP codes for mailing various types of tax returns to
the IRS Service Centers. The IRS uses the last four digits to identify and sort the various form
types into separate groups for processing. Thelist of 4-digit extensions with the related form
designations is provided below.
November 1, 20047592004–44 I.R.B.

ZIP+FOURPackage
XXXXX-00021040
XXXXX-0005941
XXXXX-0006940
XXXXX-0008943
XXXXX-00111065
XXXXX-00121120
XXXXX-00131120S
XXXXX-00141040EZ
XXXXX-00151040A
XXXXX-0027990
XXXXX-00312290
7.2.4
Guidelines for
Having Envelopes Preprinted
You may use the preparer’s company names, addresses, and logos as long as you do not
interfere with the clear areas. The government recommends that the envelope stocks have an
average opacity of not less than 89 percent andcontain a minimum of 50 percent waste paper.
Use of carbon based ink is essential for effective address and bar-code reading. Envelope
construction can be of side seam or diagonal seam design. The government recommends that
the size of the envelope should be 5
3
/4inches by 9 inches. Continuous pin-fed construction
is not desirable, but is permissible, if the glued edge is at the top. This requirement is firm
because mail opening equipment is designed to open the bottom edge of each envelope.
7.2.5
Envelopes/ZIP
Codes
The above procedures or guidelines are written for the user having envelopes preprinted.
Many practitioners may not wish to have large quantities of envelopes with differing ZIP
codes/form designations preprinted due to low volume, warehousing, waste, etc. In this case,
the practitioner can type or machine print the addresses with the appropriate ZIP codes to ac-
commodate sorting. If the requirements/guidelines outlined in this section cannot be met, then
use only the appropriate five-digit service center ZIP code.
Section 7.3 – Procedures for Substitute Forms 5471 and 5472
7.3.1
Forms 5471
and 5472
This section covers instructions for producing substitutes for:
•Form 5471,Information Return of U.S. Persons With Respect to Certain Foreign Corpora-
tions, and accompanying Schedules J, M, N, and O.
•Form 5472,Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or Business.
2004–44 I.R.B.760November 1, 2004

7.3.2
Paper and
Computer
Generated
Substitutes
Substitutes for Form 5471 and the accompanying Schedules J, M, N, and O, and Form 5472
that totally conform to the specifications contained in this procedure maybe privately printed,
but must have prior approval and are subject to annual review from the IRS.
7.3.3
Where To Get
the Official Forms
Copies of the official Forms 5471 and 5472 for the reporting year may be obtained from
most IRS offices. The IRS provides only cut sheets of these forms.
7.3.4
Quality
Substitute Forms
The IRS will accept quality substitute tax forms that are consistent with the official forms
they represent and that do not have an adverse impact on processing. Therefore, only those
substitute forms that conform to, and do not deviate from, the corresponding official forms are
acceptable.
7.3.5
Computer
Prepared Tax Forms
If the substitute returns and schedules meet the guidelines in this revenue procedure, the
IRS will (for filing purposes) accept computerprepared Forms 5471 and 5472 filled in by a
computer, word processor, or similar automated equipment. The IRS will also accept a combi-
nation of computer prepared/generated and filled-in information. They may be filed separately
or attached to individual or business income tax returns.
7.3.6
Format
Arrangement
The specifications for Forms 5471 and 5472 are as follows:
•The substitute must follow the design of the official form as to format, arrangement, item
caption, line numbers, line references, and sequence. It must be an exact textual and graphic
mirror image of the official form.
•The filer must use one of the official ten character amount formats. All entries in the amount
column should have a decimal point following the whole dollar amounts whether or not the
vertical line that separates the dollars from the cents is present. It must follow a consistent
format.
•The reference code must be printed to the left of the corresponding captioned line and also
immediately preceding the data entry field even if there is no reference code preceding the
data entry field on the official form. The reference code that is immediately before the data
field must either be followed by a period or enclosed in parentheses. There also must be at
least two blank spaces between the period or theright parenthesis and the first digit of the
data field.
•The size of the page must be the same as the official form (8
1
/2′′x11′′).
•The acceptable type is Helvetica.
•The spacing of the type must be 6 lines per inch vertically, 10 or 12 print characters per
inch horizontally.
•A
1
/4inch to
1
/2inch margin must be maintained across the top, bottom, and both sides.
•The substitute form must be the same number of pages as the official one.
•The preprinted parentheses in the money fields should be retained.
•The filer must completely fill in all the specified numbers or referenced lines as they appear
on the official form (not just totals) before attaching any supporting statement.
•Supporting statements are never to be used until the required official form they support are
completely filled in. A blank or incomplete form that refers to a supporting statement, in
lieu of completing a taxreturn, is unacceptable.
•Descriptions for captions, lines, etc., appearing in the substitute forms may be limited to one
print line by using abbreviations and contractions, and by omitting articles, prepositions,
etc. However, sufficient key words must be retained to permit ready identification of the
caption, line, or item.
November 1, 20047612004–44 I.R.B.

•Text prescribed for the official form, which issolely instructional (for example , “Attach
this schedule to Form 1120,” “See instructions”, etc.) may be omitted from the form.
7.3.7
Filing Instructions
Instructions for filing substitute forms are the same as for filing official forms.
Part 8
Alternative Methods of Filing
Section 8.1 – Forms for Electronically Filed Returns
8.1.1
Electronic Filing
Program
Electronic filing is a method by which qualified filers transmit tax return information di-
rectly to an IRS Service Center over telephonelines in the format of the official IRS forms.
The IRS accepts both refund and balance due individual tax returns that are filed electronically.
8.1.2
Applying for the
Electronic Filing Program
Anyone wishing to participate in the IRSe-fileprogram for individual income tax returns
must submit a Form 8633, Application to Participate in the IRSe-fileProgram.
8.1.3
Mailing
Instructions
IF Form 8633 is used for...THEN mail it to...
Individual income taxes (regular
mail)
Internal Revenue Service
Andover Submission Processing Center
Attn: EFU Acceptance - Testing Stop 983
P.O. Box 4099
Woburn, MA 01888-4099
Individual income taxes (overnight
mail)
Internal Revenue Service
Andover Submission Processing Center
Attn: EFU Acceptance - Testing Stop 983
310 Lowell Street
Andover, MA 05501-0001
Forms 940, 941, and 1065Internal Revenue Service
Andover Submission Processing Center
Attn: EFU Acceptance - Testing Stop 983
P.O. Box 4099
Woburn, MA 01888-4099
Forms 1041Internal Revenue Service
Andover Submission Processing Center
Attn: EFU Acceptance - Testing Stop 983
P.O. Box 4099
Woburn, MA 01888-4099
2004–44 I.R.B.762November 1, 2004

8.1.4
Obtaining the
Taxpayer Signature
Form 8453, U.S. Individual Income Tax Declaration for an IRSe-fileReturn, is the sig-
nature document for an electronically filed 1040, 1040A, or 1040EZ return not filed with an
electronic signature. Form 8453, which serves as a transmittal for associated nonelectronic
(paper) documents such as Forms 3115, 5713, 8283, 8332, and 8609, is a one page form and
can only be approved through the Substitute Forms Program in that format. Forms 8453-OL
and 8453-NR serve the same purpose for taxpayers filing through online services and Form
1040-NR filers, respectively. For specific information about electronic filing, refer to Publica-
tion 1345,Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
8.1.5
Guidelines for
Preparing Substitute Forms in the
Electronic Filing Program
A participant in the electronic filing program, who wants to develop a substitute form should
follow the guidelines throughout this publication and send a sample form for approval to the
Substitute Forms Unit at the address in Part 1. If you do not prepare Substitute Form 8453
using a font in which all IRS wording fitson a single page, the form will not be accepted.
Note.Use of unapproved forms could result in suspension of the participant from the elec-
tronic filing program.
Section 8.2 – Effect on Other Documents
8.2.1
Effect on Other
Documents
This revenue procedure supersedes Revenue Procedure 2003-73, 2003-39 I.R.B. 647.
November 1, 20047632004–44 I.R.B.

2004–44 I.R.B.764November 1, 2004

November 1, 20047652004–44 I.R.B.

2004–44 I.R.B.766November 1, 2004

November 1, 20047672004–44 I.R.B.

2004–44 I.R.B.768November 1, 2004

November 1, 20047692004–44 I.R.B.

2004–44 I.R.B.770November 1, 2004

November 1, 20047712004–44 I.R.B.

2004–44 I.R.B.772November 1, 2004

November 1, 20047732004–44 I.R.B.

2004–44 I.R.B.774November 1, 2004

November 1, 20047752004–44 I.R.B.

Exhibit G
Checklist of IRS Substitute Forms Submitted on.........
20:
Company:..............................................
Contact:................................................
Phone:.................................................
Fax:....................................................
Source Code:...........................................
Form
Number
Approved
With
Corrections
Must Be
Resubmitted
ApprovedComments
Authorized Name:
Title:
Reviewer’s Name:
Telephone:
Date:
2004–44 I.R.B.776November 1, 2004

Exhibit H – List of Forms Referred to in the Revenue Procedure
FormTitleSection
706United States Estate (and Generation-Skipping Transfer) Tax Return2.1
720Quarterly Federal Excise Tax Return2.5
940-EZEmployer’s Annual Federal Unemployment (FUTA) Tax Return2.3
941Employer’s Quarterly Federal Tax Return2.3; 3.4; 6.2; 7.2
943Employer’s Annual Tax Return for Agricultural Employees2.3
945Annual Return of Withheld Federal Income Tax2.3
1040U.S. Individual Income Tax Return2.3; 2.4; 2.5; 3.1; 3.2;
3.4; 5.1; 5.2; 5.4; 6.1;
6.2; 7.2; 8.1
1040-ESEstimated Tax for Individuals1.1; 2.3; 3.2; 4.2
1040AU.S. Individual Income Tax Return2.1; 2.4; 3.1; 3.2; 3.4;
5.1; 5.2; 5.3; 7.2; 8.1
1040EZIncome Tax Return for Single and Joint Filers with No Dependents2.4; 3.1; 3.4; 7.2; 8.1
1040-NRU.S. Nonresident Alien Income Tax Return8.1
1040-VForm 1040-V Payment Voucher2.3
1041U.S. Income Tax Return for Estates and Trusts2.5; 3.1; 7.1; 8.1
1041-ESEstimated Income Tax for Estates and Trusts2.3; 3.2
1042-SForeign Person’s U.S. Source Income Subject to Withholding1.2; 4.1; 4.2
1065U.S. Return of Partnership Income2.5; 3.1; 7.1; 8.1
1065-BU.S. Return of Income for Electing Large Partnerships7.1
1096Annual Summary and Transmittal of U.S. Information Returns1.1; 1.2; 4.1; 4.2
1098Mortgage Interest Statement1.1; 1.2; 4.1; 4.2
1099Series1.1; 1.2; 4.1; 4.2
1120U.S. Corporation Income Tax Return2.5; 3.1; 3.4; 5.1; 6.2;
7.2; 7.3
1120-SU.S. Income Tax Return for an S Corporation3.1; 7.1; 7.2
2106-EZUnreimbursed Employee Business Expenses6.1
2290Heavy Highway Vehicle Use Tax Return2.3; 7.2
3468Investment Credit2.5
4136Credit for Federal Tax Paid on Fuels2.5
4972Tax on Lump-Sum Distributions5.4
5471Information Return of U.S. Persons With Respect to Certain Foreign Corporations7.3
5472Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign
CorporationEngagedinaU.S.TradeorBusiness
7.3
5498IRA Contribution Information1.1; 1.2; 4.1; 4.2
5500Annual Return/Report of Employee Benefit Plan1.1; 1.2
5500-EZAnnual Return of One-Participant (Owners and Their Spouses) Retirement Plan1.1; 1.2
8453U.S. Individual Income Tax Declaration for an IRS e-file Return8.1
8453-OLU.S. Individual Income Tax Declaration for an IRS e-file Online Return8.1
November 1, 20047772004–44 I.R.B.

FormTitleSection
8633Application to Participate in the IRS e-file Program8.1
8814Parents’ Election To Report Child’s Interest and Dividends5.4
W-2Wage and Tax Statement1.1; 1.2; 4.1; 4.2
W-2cCorrected Wage and Tax Statement1.1; 1.2; 4.1; 4.2
W-2GCertain Gambling Winnings1.1; 1.2; 4.1; 4.2
W-3Transmittal of Wage and Tax Statements1.1; 1.2; 4.1; 4.2
W-3cTransmittal of Corrected Wage and Tax Statements1.1; 1.2; 4.1; 4.2
W-4Employee’s WithholdingAllowance Certificate4.2
2004–44 I.R.B.778November 1, 2004

Part IV. Items of General Interest
Foundations Status of Certain
Organizations
Announcement 2004–88
The following organizations have failed
to establish or have been unable to main-
tain their status as public charities or as op-
erating foundations. Accordingly, grantors
and contributors may not, after this date,
rely on previous rulings or designations
in the Cumulative List of Organizations
(Publication 78), or on the presumption
arising from the filing of notices under sec-
tion 508(b) of the Code. This listing does
notindicate that the organizations have lost
their status as organizations described in
section 501(c)(3), eligible to receive de-
ductible contributions.
Former Public Charities.The follow-
ing organizations (which have been treated
as organizations thatare not private foun-
dations described in section 509(a) of the
Code) are now classified as private foun-
dations:
3rd Step Family Home, Athens, GA
5th Regiment Tennessee Infantry
Company E Reactivated, Inc.,
Providence, KY
50-Plus Foundation, McLean, VA
A A I M, Inc., Rockmart, GA
ABBA Ministries, North Augusta, SC
Abiding Life in Christ Ministries, Inc.,
Iverness, FL
Adventure Foundation, Norfolk, VA
AFC Child Enrichment Center, Inc.,
Atlanta, GA
African-American Culture Center of
Rowan County, East Spencer, NC
Agape Ministries Unlimited, Inc.,
Warner Robins, GA
Aids Resource Council, Inc., Rome, GA
Aids Walk San Juan, Inc., Carolina, PR
Alabama Association of Assessing
Officials, Cullman, AL
Alafia Village, Inc., Highland City, FL
Alcance Juvenil, Inc., San Antonio, TX
Alliance for Modern Transit and Livable
Communities, Inc., Tampa, FL
Alternatives for Better Classrooms,
Arlington, VA
American Air Combat Museum,
Greenville, TN
American States Services, Inc.,
Vienna, VA
Angels in Action, Springfield, VA
Angels in the Sun, South Pasadena, FL
Animal House Zoological Society, Inc.,
Moulton, AL
Animal Welfare, Inc., Louisville, KY
Anna R. King Community Development,
Inc., Aventura, FL
Apostolic Messianic Evangelist Network,
Inc., Chesterfield, VA
Arkansas Association of Partners in
Education, Little Rock, AR
Arkansas Radio Emergency Services,
Little Rock, AR
Arms of Agape, Inc., Tallahassee, FL
Art Soup, Inc., Knoxville, TN
Artsource, Inc., Lexington, SC
Asian-American Association for
Advancement, Inc., Duluth, GA
Association Culturelle et Humanitaire Des
Coti-Ferois, Inc., Miami, FL
Association for Fair Housing,
Santa Monica, CA
B & H Community Book Center, Inc.,
Riviera Beach, FL
Baptist Mission Center, Inc.,
Jacksonville, FL
Barnabas Foundation, Inc., Smyrna, GA
Begin Again, Inc., Atlanta, GA
Being Self Sufficient Today, Dunn, NC
B E S T, Inc., Pikeville, TN
Better Life Foundation, Birmingham, AL
Black Jade, Inc., Atlanta, GA
Blackque Gyrlz, Inc., Orlando, FL
Blessed Beginnings Learning Academy,
Memphis, TN
Blood N Fire of Athens, Watkinsville, GA
Bowen Research and Training Institute,
Inc., Palm Harbor, FL
Brain Center, Inc., Chantilly, VA
Brevard Emergency Amateur Radio
Services, Inc., Cocoa Beach, FL
Brotherhood Club of St. Augustine
Florida, Inc., St. Augustine, FL
Bur Boyd Memorial Scholarship, Inc.,
Bradenton, FL
C & G Music Tours for Children, Inc.,
Nashville, TN
California Research Institute for the
Plumbing Heating & Piping Industry,
Los Angeles, CA
Call to Action South Florida, Inc.,
Miami, FL
Calvary Community Corporation, Inc.,
North Lauderdale, FL
Cancer SurvivorshipAlliance, Weston, FL
Cannon County Dixie Youth Association,
Inc., Woodbury, TN
Capital City BMX Association,
Raleigh, NC
Care Facilitators International, Inc.,
West Des Moines, IA
Caribbean Missions for Christ and World
Outreach, Hohenwald, TN
Caricature Carvers of America, Inc.,
Lake Charles, LA
Carlos & Algeria Beracasa Foundation,
Inc., Miami, FL
Carolina Mudcats Foundation, Inc.,
Raleigh, NC
Carolina-Virginia Reading Service,
Incorporated, Roanoke Rapids, NC
Catholic Lay Persons International, Inc.,
Coral Gables, FL
Center for Aids Education and Senior
Empowerment, Inc., Miami, FL
Center for International Agricultural
Development, Inc., Plantation, FL
Central Mississippi Emmaus Community,
Jackson, MS
Certification Education & Research
Foundation, Inc., Raleigh, NC
Chandak International Charitable
Foundation, Raleigh, NC
Charlie Kubala Memorial Scholarship
Trust, Sumter, SC
Charlottesville Pride, Charlottesville, VA
Children and Youth Behavioral Health
Center, Inc., Buckhannon, WV
Children to Children Foundation, Inc.,
Atlanta, GA
Childrens Recovery Center, Inc.,
Conway, SC
Childrens Touch Institute, Inc.,
Pompano Beach, FL
Chippenham Place Youth Group,
Richmond, VA
Choctaw Baseball Diamond Club, Inc.,
Fort Walton Beach, FL
Christ Fellowship Daycare, Incorporated,
Memphis, TN
Christian County Ralph Bell Crusade,
Inc., Hopkinsville, KY
Christian Oriented Education, Inc.,
Rockvale, TN
Christian Safety, Inc., Decatur, GA
Christian Womens Spiritual Fellowship,
Inc., Nashville, TN
Circulo Lirico De La Opera,
Coral Gables, FL
November 1, 20047792004–44 I.R.B.

City-County Community Education
Program, Waveland, MS
Claudia M. Lee Golden Years Day Care
Center, Columbia, SC
Clearview Recovery Foundation, Inc.,
Daphne, AL
Clothes Less Traveled Thrift Shop, Inc.,
Peachtree City, GA
Cobb Training Institute, Inc., Marietta, GA
Cole Youth Baseball, Inc., Nashville, TN
Colombian American Coalition of Florida,
Inc., Coral Gables, FL
Columbia Mission Project, Inc.,
Tallahassee, FL
Commonwealth Center for Continuing
Education & Training, Tuskegee, AL
Communion, Inc., Asheville, NC
Community Alternative Services Agency,
Inc., Port Richey, FL
Community Blood Bank Center of
St.Croix,Inc.,St.Croix,VI
Community Housing Corporation of
Broward, Plantation, FL
Community Safety Net, Inc., Atlanta, GA
Conquest of Paradise, Inc., Miami, FL
Coral Reef Wrestling Club, Inc.,
Coral Gables, FL
Coral Springs Parents Hoop Club, Inc.,
Coral Springs, FL
Council for Human Development, Inc.,
Alexandria, VA
Council for the Advancement of
Minority Business International, Inc.,
Lake Park, FL
Count the Cost, Inc., Decatur, GA
Covenant Homes, Inc., Lexington, SC
Craggy Mountain Line, Inc., Arden, NC
Credit Education Services of America,
Inc., Cary, NC
Crossroads 2000, Inc., Lithonia, GA
Damascus Music Ministries, Inc.,
Marietta, GA
Dame-Marie An Movement, Inc.,
Miami, FL
Daughters of the Covenant, Durham, NC
David & Tina Skinner Ministries, Inc.,
Greenwood, IN
DC Childrens Education Fund,
Washington, DC
Deborah Kelley Herndon Memorial
Foundation, Northport, AL
Debt Management Corporation,
Orange Park, FL
Deer Park Fire Department, Deer Park, CA
Delaware Safe Kids, Inc., Dover, DE
Devans World Foundation for
Children With Special Needs,
Inc., Fayetteville, NC
Dinwiddie County Sports Club, Inc.,
Dinwiddie, VA
Disability Awareness Foundation,
Nashville, TN
Discovery Camping, Inc.,
Lawrenceville, GA
Disease Awareness Resources
& Treatment Corporation,
Miami Shores, FL
DKG Enterprises, Inc.,
West Palm Beach, FL
Domestic Violence Advisory Council,
Brandon, MS
Don Herrick Evangelistic Association,
Cary, NC
Dots Child Care Center, Inc.,
Thibodaux, LA
Douglas County Food Bank,
Douglasville, GA
Dr. Beatriz Lopez-Van Beuren Internal
Medicine Award Fund, Marathon, FL
Drug Free America, Inc.,
Delray Beach, FL
Dyno-Might Ministries, Inc.,
Nashville, TN
Earlston Development Corporation,
Atlanta, GA
East Consortium, Charleston, SC
Eastwood Neighbors Nashville, TN,
Nashville, TN
Essex Village Community Outreach
Center, Inc., Richmond, VA
Estero Bay Marine Laboratory, Inc.,
Ft. Myers, FL
Eternal Change Ministries, Inc.,
Port Washington, NY
Faith Defenders, Inc., Mt. Morris, PA
Faith in Action Ministries, Inc.,
St. Thomas, VI
Family Advocacy Foundation,
Winston Salem, NC
Family Entertainment Workshop, Inc.,
Tampa, FL
Family Institution for the Homeless, Inc.,
Kissimmee, FL
Fanues Foundation, Inc., Louisville, KY
Fentress County Food Bank, Inc.,
Allardt, TN
Fish-N-4-Kids, High Point, NC
Flame Ministries, Inc., Sumner, WA
Florida Crime Prevention Federation,
Inc., Davie, FL
Florida-Georgia K-9Search and Rescue
Squad, Inc., Havana, FL
Forward Steps, Inc., Jacksonville, FL
Foster Parenting, Inc., Winter Park, FL
Foundation for American Liberty,
McLean, VA
Foundation for Genetic Education &
Counselling, Inc., Baltimore, MD
Foundation for Osteopathic Research and
Training, Inc., Manchester, NH
F.R.E.E.,Madisonville,TN
Friends of the Playground of Paris and
Bourbon County, Inc., Paris, KY
Fully Persuaded Ministries,
Bowling Green, KY
Gary Hash Ministries, Inc., Pulaski, VA
General Alumni Association of Allen
University, Inc., Columbia, SC
George High Community Association,
Inc., Atlanta, GA
Georgia Childrens Food Services, Inc.,
Marietta, GA
Georgia Golden Wings Track Club, Inc.,
Stone Mountain, GA
Georgia Soccer Development Foundation,
Inc., Atlanta, GA
Georgia Training & Development Center,
Albany, GA
Getting Involved and Volunteering
Efforts, Inc., Lexington, KY
Gifts From the Garden, Alexandria, VA
Global Elephant Organization, Inc.,
Gulf Breeze, FL
Global Ministries, Inc., Fayetteville, GA
Glynn Academy Alumni Association,
Inc., Brunswick, GA
Gods Refuge, Tampa, FL
Good Shepherd Ministry, Inc.,
Lynchburg, VA
Grand Farms of America, Inc.,
Warrenton, NC
Grand Prep Limited, Riverdale, GA
Grant Writing Assistance Program of
Ellerbee, Ellerbee, NC
Greater Memphis Child Care Service,
Inc., Memphis, TN
Greater Piedmont Aids Educational Team,
Inc., Kannapolis, NC
Greenbrier Land Conservation Trust, Inc.,
Lewisburg, WV
Guardian Angel House, Inc., Malabar, FL
Haitian Coalition of Central Florida, Inc.,
Orlando, FL
Hampton Roads Sailing Center, Inc.,
Hampton, VA
Haralson Arts Alliance, Inc., Bremen, GA
Harmony at Home, Incorporated,
Nashville, TN
Harry T. & Harriette V. Moore Justice
Center Committee, Inc., Melbourne, FL
Harvey Foundation, Inc., Hiram, GA
Health Alliances International,
Incorporated, Richmond, VA
2004–44 I.R.B.780November 1, 2004

Heart of Georgia Walk to Emmaus, Inc.,
Warner Robbins, GA
Helping Hands Child Advocacy,
Incorporated, Mobile, AL
Higher Hope Ministries, Inc., Pace, FL
Holistic Alliance of Professional
Practitioners, Gainesville, FL
Holy Ghost Council 11484 Charity Fund,
Issue, MD
Homecoming, Inc., Atlanta, GA
Homeless Emergency Love Project, Inc.,
Raleigh, NC
Humane Society of Laurel County, Inc.,
London, KY
In His Name Christian Ministries, Inc.,
Nashville, TN
In His Name Ministry of Helps, Inc.,
St. Augustine, FL
Indo-American Host Committee for
1996–Games, Inc., Lilburn, GA
Inner City Acheivers Foundation,
Atlanta, GA
Inner City Fund, Inc., Tampa, FL
Institute for Work and Learning,
Hendersonville, TN
Inter-Neighborhood Resident Association,
Inc., Macon, GA
Interface Network Group, Inc., Miami, FL
International Adoption Foundation,
Cedar Grove, NC
International Bemisia Working Group,
Orlando, FL
International Evangelism Missions, Inc.,
Rocky Mount, NC
J & H South Foundation, Inc., Atlanta, GA
Journey Institute, Winston Salem, NC
Just for Children, Inc., Atlanta, GA
Kids Can Too, Inc., Stone Mountain, GA
Kids Connection Development, Inc.,
Decatur, GA
Kids Film Festival of Virginia, Inc.,
Richmond, VA
Kitchens Evangelistic Ministries, Inc.,
Dalton, GA
Lake Chelan Chamber Community
Enrichment Fund, Chelan, WA
Lamb of God, Inc., Franklin, NC
Law & Liberty Foundation, Inc.,
Tallahassee, FL
Leadership Encouragement and
Development, Lexington, SC
Lee County Soccer, Inc., Dryden, VA
Liberty Foundation, Charleston, WV
Lightworks Technology Foundation,
Chapel Hill, NC
Living Light Foundation, Inc.,
Augusta, GA
Living Waters Foundation, Inc.,
Lexington, KY
Los Ninos De Guatemala Foundation,
McLean, VA
Louis A. Martin & Behold Him Ministries,
Inc., Dry Fork, VA
Love God Ministries of Tallahassee, Inc.,
Tallahassee, FL
Maguire Voorhis & Wells Foundation,
Inc., Orlando, FL
Make it Happen, Inc., Marietta, GA
Marian County Community Development
Corp., Marion, SC
Marian County Humane Society,
Marion, SC
Marine Service Education Corporation,
Clearwater, FL
Marshall County Safe Home, Inc.,
Calver City, KY
Masterworks for Kids,Inc.,Franklin,TN
Mayfield Main Street, Inc., Mayfield, KY
Mecklenburg Academic Rehabilitation
Scholarship Fund, Matthews, NC
Metropolitan Civic Orchestra, Inc.,
Sullivans Island, SC
Midlands Community Enrichment
Thru Education & Athletics Project,
Orangeburg, SC
Mission America, Inc., Gainesville, GA
Mission Ministries Association, Inc.,
Bowling Green, KY
Mitchells Truck Drivers School, Inc.,
Chicago, IL
Mobile VOA Home Development,
Mobile, AL
Morning Star Youth Ministries, Inc.,
Pensacola, FL
Mountain Opportunities Corporation,
Clarksburg, WV
Mt. Pleasant Family Care Center,
Clinton, NC
Museum Displays, Inc., Destin, FL
My Sisters Place, Columbia, TN
National Association of Church
Recreators & Sports Ministers,
Knoxville, TN
National Centurion Corporation, Inc.,
St. Petersburg, FL
National Coalition of Women of
Commitment, Inc., Memphis, TN
National Womens Recovery Network,
Inc., Atlanta, GA
Natural Resources Education Council,
Inc., Lincolton, NC
NCYAP at Colony Place, Inc.,
Columbia, SC
Nearby in Nature, Inc., Gladstone, VA
Nehemiahs Open Arms Mission, Inc.,
Glen Rogers, WV
Network of Family Services, Inc.,
Atlanta, GA
Never Be Defeated Ministries, Inc.,
Lutz, FL
New Day Family-Community Life Center,
Stone Mountain, GA
New Hope Community Development
Center, Inc., Hopewell, VA
New Life Christian Training Centers,
Chincoteague, VA
New Sounds of Inspiration, Incorporated,
Looneyville, WV
Next Exit Outreach, Inc., Marietta, GA
Norm Grey Creative Foundation, Inc.,
Atlanta, GA
Northern Kentucky African-American
Heritage Task Force, Covington, KY
Oak Forest Amity Resident Council, Inc.,
Forest City, NC
Ohara Ministries, Nashville, TN
Okinawan Karate Club of Charlotte,
Charlotte, NC
Organ Donor Foundation, Inc.,
Marietta, GA
Our Town, Inc., W. Pointe, GA
P A C T Ministry, Inc., Alpharetta, GA
Palama Scholarship Foundation,
Honolulu, HI
Parent & Child Connections, Inc.,
Great Falls, VA
Partnership for a Healthy Community,
Inc., Pensacola, FL
Patch of Harrison County, Inc.,
Clarksburg, WV
Patrons of the Arts in the Vatican
Museums, Washington, DC
Patterson Outreach Ministries,
Greensboro, NC
Paulding Pregnancy Services, Inc.,
Dallas, TX
Peach Foundation for Children, Inc.,
Atlanta, GA
Peachcrest, Inc., Red Oak, GA
People Encouraging People, Inc.,
Lakeland, FL
People Helping People Ministries, Inc.,
Stanley, NC
Perez Momon Evangelistic Ministries,
Inc., Stone Mountain, GA
Pinellas County Allstars, Inc.,
Clearwater, FL
Pop Warner Little Scholars, Inc.,
Clermont, FL
Pop Warner Little Scholars, Inc.,
Immokalee, FL
November 1, 20047812004–44 I.R.B.

Pop Warner Little Scholars, Inc./ Greater
Port St. Lucie Football League, Inc.,
Port St. Lucie, FL
Positive People, Inc., Fayetteville, NC
Potomac Westmoreland Shores
Neighborhood Watch Committee,
Colonial Beach, VA
Praise Ministry, Inc., Partners for Christ,
Sanford, NC
Project of Pike C A S A Program, Inc.,
Elkhorn City, KY
Psalms 23 Project, Inc., Decatur, GA
Quiet Miracles, Inc., Winston Salem, NC
R & R Series Company, Incorporated,
Hampton, VA
Re-Birth Childrens Center, Inc.,
Tampa, FL
Red & White, Inc., Winter Park, FL
Revelations Gospel Music Ministries,
Inc., Charleston, WV
RIFF, Inc., Piedmont, SC
Rimes Ministries, Elizabethtown, NC
Rossetter House Foundation, Inc.,
Tampa, FL
Rowland Youth Club, Rowland, NC
Saddle Up for Kids, Lawrenceville, GA
Sandyridge Action Community
Organization, Inc., Rockingham, NC
SBH Genetic Foundation, Inc.,
Tallahassee, FL
SC Chapter of the Alexander Graham Bell
Association for the Deaf, Columbia, SC
Seek Jesus Ministries, Alamance, NC
Serenata, Greenville, SC
Shackelford Horse Association, Inc.,
Cedar Island, NC
Shared Resources, Inc., Orlando, FL
Shelter Society, Inc., Oneida, TN
Shenandoah Legends Fast Pitch,
Harrisburg, VA
Shirleys Home, Inc., Durham, NC
Sickle Cell Disease Association of
Okaloosa & Walton County, Inc.,
Eglin AFB, FL
So Can I, Inc., Deland, FL
Society of Primary Care Policy Fellows,
Washington, DC
Sonsa, Burlington, NC
South Gwinnett Diamond Club, Inc.,
Snellville, GA
South Hillsborough Community
Cupboard, Inc., Ruskin, FL
South Memphis Alliance, Incorporated,
Memphis, TN
Southern Baseball Classic, Inc.,
Hartsville, SC
Southway Alumni Association,
Charleston, WV
Sox Association, Alpharetta, GA
Space Coast Sports Promotion, Inc.,
Cocoa Beach, FL
Spencer J. McCallie Homes Resident
Council, Incorporated, Chattanooga, TN
Springdale Housing Phase II, Inc.,
Dunn, NC
Spruce River Volunteer Fire Dept. Ladies
Auxiliary, Madison, WV
St. Mark Family Life Center, Inc.,
Orlando, FL
Stefanie Roth Memorial Cancer
Foundation, Inc., Naples, FL
Storytime Childrens Outreach, Inc.,
McDonough, GA
Strikeforce Softball Association,
Ozona, FL
Students for Community Assistance
Regarding the Elderly, Inc.,
Orange Park, FL
STUN-Stop Teens From Using Narcotics,
Charlotte, NC
Summerhill Sports Foundation, Inc.,
Atlanta, GA
Sumter Leaders for Sumter School District
17, Sumter, SC
S W A T Team Ministry, Milton, FL
T-Connection for Senior Citizens Club,
Southern Pines, NC
Tampa Bay Academy of Hope, Inc.,
Tampa, FL
Tennessee Valley Building Energy
Management Corporation,
Nashville, TN
TFA Environmental Services, Inc.,
Yorkville, TN
Timothy Foundation Ministries, Inc.,
Taylors, SC
Tiny Treasures-A Child’s Place, Inc.,
Stockbridge, GA
Torah From Dixie, Inc., Atlanta, GA
Torch Missions USA, Inc., Fairfax, VA
Trans-World Bible Society, Memphis, TN
Triangle Knights, Inc., Durham, NC
Twin Towers BMX Association, Inc.,
Raleigh, NC
Ugandan North American Association,
Inc., Burke, VA
Upper Ohio Valley Redevelopment and
Housing Corporation, Moundsville, WV
Upward Challenge, Inc., Beaufort, SC
Urbana Swim Team, Inc., Urbana, VA
Vernon K. Willoborg Charitable Trust,
Houston, TX
Veterans Assistance Foundation of
Georgia, Inc., Smyrna, GA
Victims of Violent Crimes Foundation,
Jacksonville, FL
Vietnamese Community of Louisville,
KY, Louisville, KY
Village Alliance, Inc., Atlanta, GA
Vision Outreach Ministries, Inc.,
Statesville, NC
W. E. Freeman Outreach, Inc.,
Orlando, FL
Waccamaw Animal Rescue Mission,
Conway, SC
Washad, Inc., East Point, GA
We Care for You Ministries, Tampa, FL
We Love Your Children Day Care, Inc.,
Forrest Park, GA
Wesley at Brownsville, Inc., Memphis, TN
Wesley at Milan, Inc., Memphis, TN
West Jackson Booster Club, Braselton, GA
West Tennesseans for Clean Water &
Environment, Arlington, TN
White Station Baseball Club,
Memphis, TN
Whizz Kids, Inc., Memphis, TN
Wilmington Sports Alliance Soccer
Academy, Inc., Wilmington, NC
Wolverine Baseball Foundation,
Garrisonville, VA
Woman to Woman Resource Center,
Salisbury, NC
Women in Transition 2000,
Alexandria, CA
Word Power Prison Ministry, Inc.,
Newnan, GA
Youth on Ice, Inc., Virginia Beach, VA
Youth Quest Corporation, Memphis, TN
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nalRevenueServicewillissuearulingor
determinationletterwiththerevisedclas-
sification as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
videdinsection1.509(a)–7oftheIncome
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
2004–44 I.R.B.782November 1, 2004

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 rul-
ings 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.
November 1, 2004i2004–44 I.R.B.

Numerical Finding List
1
Bulletins 2004–27 through 2004–44
Announcements:
2004-55, 2004-27 I.R.B.15
2004-56, 2004-28 I.R.B.41
2004-57, 2004-27 I.R.B.15
2004-58, 2004-29 I.R.B.66
2004-59, 2004-30 I.R.B.94
2004-60, 2004-29 I.R.B.43
2004-61, 2004-29 I.R.B.67
2004-62, 2004-30 I.R.B.103
2004-63, 2004-31 I.R.B.149
2004-64, 2004-35 I.R.B.402
2004-65, 2004-33 I.R.B.300
2004-66, 2004-35 I.R.B.402
2004-67, 2004-36 I.R.B.459
2004-68, 2004-38 I.R.B.508
2004-69, 2004-39 I.R.B.542
2004-70, 2004-39 I.R.B.543
2004-71, 2004-40 I.R.B.569
2004-72, 2004-41 I.R.B.650
2004-73, 2004-39 I.R.B.543
2004-74, 2004-40 I.R.B.579
2004-75, 2004-40 I.R.B.580
2004-76, 2004-40 I.R.B.588
2004-77, 2004-41 I.R.B.662
2004-78, 2004-40 I.R.B.592
2004-79, 2004-41 I.R.B.662
2004-80, 2004-41 I.R.B.663
2004-81, 2004-42 I.R.B.675
2004-83, 2004-43 I.R.B.712
2004-84, 2004-43 I.R.B.712
2004-85, 2004-43 I.R.B.712
2004-88, 2004-44 I.R.B.779
Notices:
2004-41, 2004-28 I.R.B.31
2004-43, 2004-27 I.R.B.10
2004-44, 2004-28 I.R.B.32
2004-45, 2004-28 I.R.B.33
2004-46, 2004-29 I.R.B.46
2004-47, 2004-29 I.R.B.48
2004-48, 2004-30 I.R.B.88
2004-49, 2004-30 I.R.B.88
2004-50, 2004-33 I.R.B.196
2004-51, 2004-30 I.R.B.89
2004-52, 2004-32 I.R.B.168
2004-53, 2004-33 I.R.B.209
2004-54, 2004-33 I.R.B.209
2004-55, 2004-34 I.R.B.319
2004-56, 2004-35 I.R.B.375
2004-57, 2004-35 I.R.B.376
2004-58, 2004-39 I.R.B.520
2004-59, 2004-36 I.R.B.447
Notices— Continued:
2004-60, 2004-40 I.R.B.564
2004-61, 2004-41 I.R.B.596
2004-62, 2004-40 I.R.B.565
2004-63, 2004-41 I.R.B.597
2004-64, 2004-41 I.R.B.598
2004-65, 2004-41 I.R.B.599
2004-66, 2004-42 I.R.B.677
2004-67, 2004-41 I.R.B.600
2004-68, 2004-43 I.R.B.706
2004-69, 2004-43 I.R.B.706
2004-70, 2004-44 I.R.B.724
Proposed Regulations:
REG-208246-90, 2004-36 I.R.B.450
REG-138176-02, 2004-43 I.R.B.710
REG-153841-02, 2004-31 I.R.B.145
REG-163679-02, 2004-35 I.R.B.390
REG-163909-02, 2004-38 I.R.B.499
REG-108637-03, 2004-37 I.R.B.472
REG-120616-03, 2004-37 I.R.B.474
REG-124405-03, 2004-35 I.R.B.394
REG-131486-03, 2004-28 I.R.B.36
REG-131786-03, 2004-38 I.R.B.500
REG-145987-03, 2004-39 I.R.B.523
REG-145988-03, 2004-42 I.R.B.693
REG-149524-03, 2004-39 I.R.B.528
REG-150562-03, 2004-32 I.R.B.175
REG-152549-03, 2004-36 I.R.B.451
REG-154077-03, 2004-37 I.R.B.476
REG-169135-03, 2004-42 I.R.B.697
REG-171386-03, 2004-37 I.R.B.477
REG-101282-04, 2004-42 I.R.B.698
REG-101447-04, 2004-34 I.R.B.344
REG-106889-04, 2004-38 I.R.B.501
REG-116265-04, 2004-38 I.R.B.505
REG-117307-04, 2004-28 I.R.B.39
REG-124872-04, 2004-39 I.R.B.533
REG-128767-04, 2004-39 I.R.B.534
REG-129274-04, 2004-40 I.R.B.567
REG-129706-04, 2004-37 I.R.B.478
REG-129771-04, 2004-36 I.R.B.453
REG-130863-04, 2004-39 I.R.B.538
REG-131264-04, 2004-38 I.R.B.506
REG-135898-04, 2004-40 I.R.B.568
REG-136481-04, 2004-37 I.R.B.480
Revenue Procedures:
2004-38, 2004-27 I.R.B.10
2004-39, 2004-29 I.R.B.49
2004-40, 2004-29 I.R.B.50
2004-41, 2004-30 I.R.B.90
2004-42, 2004-31 I.R.B.121
2004-43, 2004-31 I.R.B.124
2004-44, 2004-31 I.R.B.134
2004-45, 2004-31 I.R.B.140
Revenue Procedures— Continued:
2004-46, 2004-31 I.R.B.142
2004-47, 2004-32 I.R.B.169
2004-48, 2004-32 I.R.B.172
2004-49, 2004-33 I.R.B.210
2004-50, 2004-33 I.R.B.211
2004-51, 2004-33 I.R.B.294
2004-52, 2004-34 I.R.B.319
2004-53, 2004-34 I.R.B.320
2004-54, 2004-34 I.R.B.325
2004-55, 2004-34 I.R.B.343
2004-56, 2004-35 I.R.B.376
2004-57, 2004-38 I.R.B.498
2004-58, 2004-41 I.R.B.602
2004-59, 2004-42 I.R.B.678
2004-60, 2004-42 I.R.B.682
2004-61, 2004-43 I.R.B.707
2004-62, 2004-44 I.R.B.728
Revenue Rulings:
2004-63, 2004-27 I.R.B.6
2004-64, 2004-27 I.R.B.7
2004-65, 2004-27 I.R.B.1
2004-66, 2004-27 I.R.B.4
2004-67, 2004-28 I.R.B.28
2004-68, 2004-31 I.R.B.118
2004-69, 2004-36 I.R.B.445
2004-70, 2004-37 I.R.B.460
2004-71, 2004-30 I.R.B.74
2004-72, 2004-30 I.R.B.77
2004-73, 2004-30 I.R.B.80
2004-74, 2004-30 I.R.B.84
2004-75, 2004-31 I.R.B.109
2004-76, 2004-31 I.R.B.111
2004-77, 2004-31 I.R.B.119
2004-78, 2004-31 I.R.B.108
2004-79, 2004-31 I.R.B.106
2004-80, 2004-32 I.R.B.164
2004-81, 2004-32 I.R.B.161
2004-82, 2004-35 I.R.B.350
2004-83, 2004-32 I.R.B.157
2004-84, 2004-32 I.R.B.163
2004-85, 2004-33 I.R.B.189
2004-86, 2004-33 I.R.B.191
2004-87, 2004-32 I.R.B.154
2004-88, 2004-32 I.R.B.165
2004-89, 2004-34 I.R.B.301
2004-90, 2004-34 I.R.B.317
2004-91, 2004-35 I.R.B.357
2004-92, 2004-37 I.R.B.466
2004-93, 2004-37 I.R.B.462
2004-94, 2004-38 I.R.B.491
2004-95, 2004-38 I.R.B.492
2004-96, 2004-41 I.R.B.593
2004-97, 2004-39 I.R.B.516
2004-98, 2004-42 I.R.B.664
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2004–1 through 2004–26 is in Internal Revenue Bulletin
2004–26, dated June 28, 2004.
2004–44 I.R.B.iiNovember 1, 2004

Revenue Rulings— Continued:
2004-99, 2004-44 I.R.B.720
2004-100, 2004-44 I.R.B.718
2004-101, 2004-44 I.R.B.719
Tax Conventions:
2004-60, 2004-29 I.R.B.43
2004-81, 2004-42 I.R.B.675
Treasury Decisions:
9131, 2004-27 I.R.B.2
9132, 2004-28 I.R.B.16
9133, 2004-28 I.R.B.25
9134, 2004-30 I.R.B.70
9135, 2004-30 I.R.B.69
9136, 2004-31 I.R.B.112
9137, 2004-34 I.R.B.308
9138, 2004-32 I.R.B.160
9139, 2004-38 I.R.B.495
9140, 2004-32 I.R.B.159
9141, 2004-35 I.R.B.359
9142, 2004-34 I.R.B.302
9143, 2004-36 I.R.B.442
9144, 2004-36 I.R.B.413
9145, 2004-37 I.R.B.464
9146, 2004-36 I.R.B.408
9147, 2004-37 I.R.B.461
9148, 2004-37 I.R.B.460
9149, 2004-38 I.R.B.494
9150, 2004-39 I.R.B.514
9151, 2004-38 I.R.B.489
9152, 2004-39 I.R.B.509
9153, 2004-39 I.R.B.517
9154, 2004-40 I.R.B.560
9155, 2004-40 I.R.B.562
9156, 2004-42 I.R.B.669
9157, 2004-40 I.R.B.545
9158, 2004-42 I.R.B.665
9161, 2004-43 I.R.B.704
November 1, 2004iii2004–44 I.R.B.

Findings List of Current Actions on
Previously Published Items
1
Bulletins 2004–27 through 2004–44
Announcements:
99-76
Obsoleted by
T.D. 9157, 2004-40 I.R.B.545
2003-54
Updated and superseded by
Ann. 2004-72, 2004-41 I.R.B.650
2004-70
Amended by
Ann. 2004-77, 2004-41 I.R.B.662
Notices:
88-128
Supplemented by
Notice 2004-61, 2004-41 I.R.B.596
98-65
Superseded by
Rev. Proc. 2004-40, 2004-29 I.R.B.50
2001-50
Modified by
Rev. Proc. 2004-46, 2004-31 I.R.B.142
2002-70
Modified by
Notice 2004-65, 2004-41 I.R.B.599
2003-76
Supplemented and superseded by
Notice 2004-67, 2004-41 I.R.B.600
Modified by
Notice 2004-65, 2004-41 I.R.B.599
2004-2
Modified by
Notice 2004-50, 2004-33 I.R.B.196
2004-2,
Corrected by
Ann. 2004-67, 2004-36 I.R.B.459
Proposed Regulations:
INTL-116-90
Withdrawn by
REG-208246-90, 2004-36 I.R.B.450
REG-208254-90
Withdrawn by
REG-136481-04, 2004-37 I.R.B.480
REG-104683-00
Partially withdrawn by
Ann. 2004-64, 2004-35 I.R.B.402
REG-165579-02
Withdrawn by
Ann. 2004-69, 2004-39 I.R.B.542
Proposed Regulations— Continued:
REG-150562-03
Corrected by
Ann. 2004-68, 2004-38 I.R.B.508
Ann. 2004-73, 2004-39 I.R.B.543
Revenue Procedures:
79-61
Superseded by
Rev. Proc. 2004-44, 2004-31 I.R.B.134
89-37
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
94-64
Superseded by
Rev. Proc. 2004-38, 2004-27 I.R.B.10
96-18
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
96-53
Superseded by
Rev. Proc. 2004-40, 2004-29 I.R.B.50
96-60
Superseded by
Rev. Proc. 2004-53, 2004-34 I.R.B.320
98-41
Superseded by
Rev. Proc. 2004-56, 2004-35 I.R.B.376
2000-37
Modified by
Rev. Proc. 2004-51, 2004-33 I.R.B.294
2002-9
Modified and amplified by
Rev. Proc. 2004-41, 2004-30 I.R.B.90
2003-28
Superseded by
Rev. Proc. 2004-58, 2004-41 I.R.B.602
2003-30
Superseded by
Rev. Proc. 2004-54, 2004-34 I.R.B.325
2003-52
Superseded by
Rev. Proc. 2004-50, 2004-33 I.R.B.211
2003-73
Superseded by
Rev. Proc. 2004-62, 2004-44 I.R.B.728
2003-80
Superseded by
Rev. Proc. 2004-60, 2004-42 I.R.B.682
2004-4
Modified by
Rev. Proc. 2004-44, 2004-31 I.R.B.134
Revenue Procedures— Continued:
2004-23
Modified by
Rev. Proc. 2004-57, 2004-38 I.R.B.498
Revenue Rulings:
54-379
Superseded by
Rev. Rul. 2004-68, 2004-31 I.R.B.118
58-120
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
62-60
Amplified by
Rev. Proc. 2004-53, 2004-34 I.R.B.320
70-58
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
73-354
Obsoleted by
Rev. Rul. 2004-76, 2004-31 I.R.B.111
78-371
Distinguished by
Rev. Rul. 2004-86, 2004-33 I.R.B.191
79-64
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
80-7
Amplified and clarified by
Rev. Rul. 2004-71, 2004-30 I.R.B.74
Rev. Rul. 2004-72, 2004-30 I.R.B.77
Rev. Rul. 2004-73, 2004-30 I.R.B.80
Rev. Rul. 2004-74, 2004-30 I.R.B.84
80-366
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
81-100
Clarified and modified by
Rev. Rul. 2004-67, 2004-28 I.R.B.28
85-70
Amplified and clarified by
Rev. Rul. 2004-71, 2004-30 I.R.B.74
Rev. Rul. 2004-72, 2004-30 I.R.B.77
Rev. Rul. 2004-73, 2004-30 I.R.B.80
Rev. Rul. 2004-74, 2004-30 I.R.B.84
92-105
Distinguished by
Rev. Rul. 2004-86, 2004-33 I.R.B.191
2004-75
Amplified by
Rev. Rul. 2004-97, 2004-39 I.R.B.516
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2004–1 through 2004–26 is in Internal Revenue Bulletin 2004–26, dated June 28, 2004.
2004–44 I.R.B.ivNovember 1, 2004

Treasury Decisions:
9031
Removed by
T.D. 9152, 2004-39 I.R.B.509
November 1, 2004v2004–44 I.R.B.
*U.S.G overnment Printing O ff ice: 2 004 —310–365/60159