us-irs-revenue-procedures-irb-2011-22-pdf•Internal Revenue Bulletin 2011-22 (PDF rendition): IRS Revenue Procedures
Internal Revenue Bulletin 2011-22 (PDF rendition): IRS Revenue Procedures
us-irs-revenue-procedures-irb-2011-22-pdfInternal Revenue Bulletin 2011-22 (PDF rendition): IRS Revenue ProceduresGuidance
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Bulletin No. 201 1-22 May 31, 2011 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Notice 2011–40, page 806. Renewable electricity production, refined coal produc- tion, and Indian coal production; calendar year 2011 inflation adjustment factors and reference prices.This notice announces the calendar year 2011 inflation adjustment factors and reference prices for the renewable electricity pro- duction credit, refined coal production credit, and Indian coal production credit under section 45 of the Code. Rev. Proc. 2011–32, page 835. 2012 inflation adjusted amounts for Health Savings Ac- counts.This procedure provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Code. ADMINISTRATIVE Rev. Proc. 2011–31, page 808. Publication 4810, Specifications for Filing Form 8955–SSA, Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically, contains information to file Form 8955–SSA through the IRS FIRE (Filing Information Returns Electronically) system. Announcement 2011–31, page 836. This document contains a correction to final regulations (T.D. 9518, 2011–17 I.R.B. 710) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media under section 6011(e)(3) of the Code. Announcement 2011–32, page 836. This announcement corrects the nonacquiescence to Robin- son Knife Manufacturing Company and Subsidiaries v. Commissioner, 600 F. 3d 121 (2d Cir. 2010), published in I.R.B. 2011–9. Fi nding Lists begin on page ii. Index for January through May begins on page v. The IRS Mission Provide Americ a’s taxpayers top-quality service by helping them understa nd and meet their tax responsibilities and en- force the law wi th integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conven- tions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis. It is the policy of the Service to publish in the Bulletin all sub- stantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, mod- ify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indi- cated. Procedures relating solely to matters of internal man- agement are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—19 86 Code. This part i ncludes rulings and decisions based on provisions of the Intern al Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Leg- islation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rul- ings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secre- tary (Enforcement). Part IV .—Items of General Interest. This par t includes notices of proposed rulemakings, disbar- ment an d suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The c ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402. May 31, 20112011–22 I.R.B. Part III. Administrative, Procedural, and Miscellaneous Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2011 Notice 2011–40 This notice publishes the inflation ad- justment factors and reference prices for calendar year 2011 for the renewable elec- tricity production credit, the refined coal production credit, and the Indian coal pro- duction credit under section 45 of the In- ternal Revenue Code. The 2011 inflation adjustment factors and reference prices are used in determining the availability of the credits. The 2011 inflation adjustment fac- tors and reference prices apply to calendar year 2011 sales of kilowatt-hours of elec- tricity produced in the United States or a possession thereof from qualified energy resources and to calendar year 2011 sales of refined coal and Indian coal produced in the United States or a possession thereof. BACKGROUND Section 45(a) provides that the renew- able electricity production credit for any tax year is an amount equal to the prod- uct of 1.5 cents multiplied by the kilowatt hours of specified electricity produced by the taxpayer and sold to an unrelated per- son during the tax year. This electricity must be produced from qualified energy resources and at a qualified facility during the 10-year period beginning on the date the facility was originally placed in ser- vice. Section 45(b)(1) provides that the amount of the credit determined under sec- tion 45(a) is reduced by an amount which bears the same ratio to the amount of the credit as (A) the amount by which the ref- erence price for the calendar year in which the sale occurs exceeds 8 cents, bears to (B) 3 cents. Under section 45(b)(2), the 1.5 cent amount in section 45(a), the 8 cent amount in section 45(b)(1), the $4.375 amount in section 45(e)(8)(A), and in sec- tion 45(e)(8)(B)(i), the $2.00 amount in section 45(e)(8)(D)(ii)(I), the reference price of fuel used as feedstock (within the meaning of section 45(c)(7)(A)) in 2002 are each adjusted by multiplying the amount by the inflation adjustment factor for the calendar year in which the sale occurs. If any amount as increased under the preceding sentence is not a multiple of 0.1 cent, the amount is rounded to the nearest multiple of 0.1 cent. Section 45(c)(1) defines qualified energy resources as wind, closed-loop biomass, open-loop biomass, geother- mal energy, solar energy, small irrigation power, municipal solid waste, qualified hydropower production, marine and hy- drokinetic renewable energy. Section 45(d)(1) defines a qualified fa- cility using wind to produce electricity as any facility owned by the taxpayer that is originally placed in service after Decem- ber 31, 1993, and before January 1, 2013. See section 45(e)(7) for rules relating to the inapplicability of the credit to electric- ity sold to utilities under certain contracts. Section 45(d)(2)(A) defines a qualified facility using closed-loop biomass to pro- duce electricity as any facility (i) owned by the taxpayer that is originally placed in service after December 31, 1992, and be- fore January 1, 2014, or (ii) owned by the taxpayer which before January 1, 2014, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved un- der the Biomass Power for Rural Develop- ment Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052. Sec- tion 45(d)(2)(C) provides that in the case of a qualified facility described in section 45(d)(2)(A)(ii), (i) the 10-year period re- ferred to in section 45(a) is treated as be- ginning no earlier than the date of enact- ment of section 45(d)(2)(B)(i); and (ii) if the owner of the facility is not the producer of the electricity, the person eligible for the credit allowable under section 45(a) is the lessee or the operator of the facility. Section 45(d)(3)(A) defines a quali- fied facility using open-loop biomass to produce electricityas any facility owned by the taxpayer which (i) in the case of a facility using agricultural livestock waste nutrients, (I) is originally placed in service after the date of enactment of section 45(d)(3)(A)(i)(I) and before January 1, 2014, and (II) the nameplate capacity rating of which is not less than 150 kilowatts; and (ii) in the case of any other facility, is originally placed in service before January 1, 2014. In the case of any facility described in section 45(d)(3)(A), if the owner of the facility is not the producer of the electricity, section 45(d)(3)(C) provides that the person eligible for the credit allowable undersection 45(a) is the lessee or the operator of the facility. Section 45(d)(4) defines a qualified fa- cility using geothermal or solar energy to produce electricityas any facility owned by the taxpayer which is originally placed in service after the date of enactment of section 45(d)(4) and before January 1, 2014 (January 1, 2006, in the case of a facility using solar energy). A qualified facility using geothermal or solar energy does not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48. Section 45(d)(5) defines a qualified fa- cility using small irrigation power to pro- duce electricity as any facility owned by the taxpayer which is originally placed in service after the date of enactment of sec- tion 45(d)(5) and before October 22, 2008. Section 45(d)(6) defines a qualified fa- cility using gas derived from the biodegra- dation of municipal solid waste to produce electricity as any facility owned by the tax- payer which is originally placed in ser- vice after the date of enactment of section 45(d)(6) and before January 1, 2014. Section 45(d)(7) defines a qualified fa- cility (other than a facility described in paragraph (6)) that burns municipal solid waste to produce electricity as any facil- ity owned by the taxpayer which is orig- inally placed in service after the date of enactment of section 45(d)(7) and before January 1, 2014. A qualified facility burn- ing municipal solid waste includes a new unit placed in service in connection with a facility placed in service on or before the date of enactment of section 45(d)(7), but only to the extent of the increased amount 2011–22 I.R.B.806May 31, 2011 of electricity produced at the facility by reason of such new unit. Section 45(d)(8) provides in the case of a facility that produces refined coal, the term “refined coal production facility” means (i) with respect to a facility produc- ing steel industry fuel, any facility (or any modification to a facility) which is placed in service before January 1, 2010, and (ii) with respect to any other facility producing refined coal, and facility placed in service after the date of the enactment of the Amer- ican Jobs Creation Act of 2004 and before January 1, 2010. Section 45(d)(9) defines a qualified facility producing qualified hydroelectric production described in section 45(c)(8) as (A) any facility producing incremen- tal hydropower production, but only to the extent of its incremental hydropower production attributable to efficiency im- provements or additions to capacity de- scribed in section 45(c)(8)(B) placed in service after the date of enactment of sec- tion 45(d)(9) and before January 1, 2014, and (B) any other facility placed in ser- vice after the date of enactment of section 45(d)(9) and before January 1, 2014. Sec- tion 45(d)(9)(C) provides that in the case of a qualified facility described in section 45(d)(9)(A), the 10-year period referred to in section 45(a) is treated as beginning on the date the efficiency improvements or additions to capacity are placed in service. Section 45(d)(10) provides in the case of a facility that produces Indian coal, the term “Indian coal production facility” means a facility which is placed in service before January 1, 2009. Section 45(d)(11) provides in the case of a facility producing electricity from ma- rine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer which (i) has a nameplate capacity rating of at least 150 kilowatts, and (ii) which is originally placed in service on or after the date of the enactment of this paragraph and before January 1, 2012. Section 45(e)(8)(A) provides that the refined coal production credit is an amount equal to $4.375 per ton of qualified re- fined coal (i) produced by the taxpayer at a refined coal production facility during the 10-year period beginning on the date the facility was originally placed in service, and (ii) sold by the taxpayer (I) to an unre- lated person and (II) during the 10-year pe- riod and the tax year. Section 45(e)(8)(B) provides that the amount of credit deter- mined under section 45(e)(8)(A) is re- duced by an amount which bears the same ratio to the amount of the increase as (i) the amount by which the reference price of fuel used as feedstock (within the meaning of section 45(c)(7)(A)) for the calendar year in which the sale occurs exceeds an amount equal to 1.7 multiplied by the ref- erence price for such fuel in 2002, bears to (ii) $8.75. Section 45(e)(8)(D)(ii)(I) provides that in the case of a taxpayer who produces steel industryfuel, subparagraph (A) shall be applied by substituting “2.00 per barrel-of-oil equivalent” for $4.375 per ton.” Section 45(e)(8)(D)(ii)(II) pro- vides that in lieu of the 10-year period referred to in clauses (i) and (ii)(II) of sub- paragraph (A), the credit period shall be the period beginning in the later of the date such facility was originally placed-in-ser- vice, or October 1, 2008, and ending on the later of December 31, 2009, or the date which is 1 year after the date such facility or the modifications described in clause (iii) were placed in service. Section 45(e)(8)(D)(ii)(III)provides that subpara- graph (B) (dealing with the phaseout of the credit) will not apply. Section 45(e)(10)(A) provides in the case of a producer of Indian coal, the credit determined under section 45 for any tax- able year shall be increased by an amount equal to the applicable dollar amount per ton of Indian coal (i) produced by the tax- payer at an Indian coal production facility during the 7-year period beginning on Jan- uary 1, 2006, and (ii) sold by the taxpayer (I) to an unrelated person, and (II) during such 7-year period and such taxable year. Section 45(e)(10)(B)(i) defines “ap- plicable dollar amount” for any taxable year as (I) $1.50 in the case of calendar years 2006 through 2009, and (II) $2.00 in the case of calendar years beginning after 2009. Section 45(e)(2)(A) requires the Secre- tary to determine and publish in the Fed- eral Register each calendar year the infla- tion adjustment factor and the reference price for the calendar year. The inflation adjustment factors and the reference prices for the 2011 calendar year were published in the Federal Register on April 19, 2011 (75 Fed. Reg. 21947). Section 45(e)(2)(B) defines the infla- tion adjustment factor for a calendar year as the fraction the numerator of which is the GDP implicit price deflator for the pre- ceding calendar year and the denominator of which is the GDP implicit price defla- tor for the calendar year 1992. The term “GDP implicit price deflator” means the most recent revision of the implicit price deflator for the gross domestic product as computed and published by the Depart- ment of Commerce before March 15 of the calendar year. Section 45(e)(2)(C) provides that the reference price is the Secretary’s determi- nation of the annual average contract price per kilowatt hour of electricity generated from the same qualified energy resource and sold in the previous year in the United States. Only contracts entered into af- ter December 31, 1989, are taken into ac- count. Under section 45(e)(8)(C), the deter- mination of the reference price for fuel used as feedstock within the meaning of section 45(c)(7)(A) is made according to rules similar to the rules under section 45(e)(2)(C). Under section 45(e)(10)(B)(ii), in the case of any calendar year after 2006, each of the dollar amounts under section 45(e)(10)(B)(i) shall be equal to the prod- uct of such dollar amount and the inflation adjustment factor determined under sec- tion 45(e)(2)(B) for the calendar year, except that section 45(e)(2)(B) shall be applied by substituting 2005 for 1992. INFLATION ADJUSTMENT FACTORS AND REFERENCE PRICES The inflation adjustment factor for calendar year 2011 for qualified energy resources and refined coal is 1.4459. The inflation adjustment factor for Indian coal is 1.1066. The reference price for calendar year 2011 for facilities producing electric- ityfromwind(baseduponinformation provided by the Department of Energy) is 4.68 cents per kilowatt hour. The ref- erence prices for fuel used as feedstock within the meaning of section 45(c)(7)(A), relating to refined coal production (based upon information provided by the Depart- ment of Energy) are $31.90 per ton for calendar year 2002 and $55.66 per ton for calendar year 2011. The reference prices for facilities producing electricity from closed-loop biomass, open-loop biomass, geothermal energy, solar energy, small May 31, 20118072011–22 I.R.B. irrigation power, municipal solid waste, qualified hydropower production, marine and hydrokinetic energy have not been determined for calendar year 2011. PHASE-OUT CALCULATION Because the 2011 reference price for electricity produced from wind does not exceed 8 cents multiplied by the infla- tion adjustment factor, the phaseout of the credit provided in section 45(b)(1) does not apply to such electricity sold during calendar year 2011. Because the 2011 ref- erence price of fuel used as feedstock for refined coal does not exceed the $31.90 reference price of such fuel in 2002 mul- tiplied by the inflation adjustment factor and 1.7, the phaseout of credit provided in section 45(e)(8)(B) does not apply to re- fined coal sold during calendar year 2011. Further, for electricity produced from closed-loop biomass, open-loop biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, qualified hydropower production, marine and hydrokinetic energy, the phaseout of credit provided in section 45(b)(1) does not apply to such electricity sold during calendar year 2011. CREDIT AMOUNT BY QUALIFIED ENERGY RESOURCE AND FACILITY, REFINEDCOAL,ANDINDIANCOAL As required by section 45(b)(2), the 1.5 cent amount in section 45(a)(1), the 8 cent amount in section 45(b)(1), the $4.375 amount in section 45(e)(8)(A) and the $2.00 amount in § 45(e)(8)(D) are each adjusted by multiplying such amount by the inflation adjustment factor for the calendar year in which the sale occurs. If any amount as increased under the pre- ceding sentence is not a multiple of 0.1 cent, such amount is rounded to the near- est multiple of 0.1 cent. In the case of electricity produced in open-loop biomass facilities, small irrigation power facilities, landfill gas facilities, trash combustion facilities, qualified hydropower facili- ties, marine and hydrokinetic renewable energy, section 45(b)(4)(A) requires the amount in effect under section 45(a)(1) (before rounding to the nearest 0.1 cent) to be reduced by one-half. Under the cal- culation required by section 45(b)(2), the credit for renewable electricity production for calendar year 2011 under section 45(a) is 2.2 cents per kilowatt hour on the sale of electricity produced from the qualified energy resources of wind, closed-loop biomass, geothermal energy, and solar en- ergy, and 1.1 cent per kilowatt hour on the sale of electricity produced in open-loop biomass facilities, small irrigation power facilities, landfill gas facilities, trash com- bustion facilities, qualified hydropower facilities, marine and hydrokinetic energy facilities. Under the calculation required by section 45(b)(2), the credit for refined coal production for calendar year 2009 under section 45(e)(8)(A) is $6.33 per ton on the sale of qualified refined coal. The credit for steel industry fuel is $2.89 per barrel-of-oil equivalent of steel indus- try fuel sold. The credit for Indian coal production for calendar year 2011 under section 45(e)(10)(B) is $2.20 per ton on the sale of Indian coal. DRAFTING AND CONTACT INFORMATION The principal author of this notice is Philip Tiegerman of the Office of As- sociate Chief Counsel (Passthroughs and Special Industries). For further in- formation regarding this notice contact Mr. Tiegerman at (202) 622–3110 (not a toll-free call). Following is a list of related instructions and forms for filing Form 8955–SSA, Annual Registration Statement Identifying Separated Participants with DeferredVested Benefits, electronically: •Current Instructions for Form 8955–SSA, Annual Registration Statement Identifying Separated Participants with De- ferred Vested Benefits •Form 4419 — Application for Filing Information Returns Electronically The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the back of this publication for future use.These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676). You can also download forms and publications from the IRS web site atIRS.gov. IMPORTANT NOTE: The Filing Information Returns Electronically (FIRE) system will be down December 16, 2011 through January 2, 2012, for programming updates. It is not operational during this time for submissions. Use this Revenue Procedure to prepare the current plan year and priorplan year information returns for submission to Internal Revenu e Service (IRS) electronically. This Rev enue Procedure may not be revised every year. Updates willbe printed as needed in the Internal Revenue Bulletin. Genera l Instructions for Form 8955–SSA are revised every year. Be sure to consult current instructions when preparing Form 8955–S SA. 2011–22 I.R.B.808May 31, 2011 Rev. Proc. 2011–31 TABLE OF CONTENTS Part A. General SEC. 1. PURPOSE................................................................................................. 810 SEC. 2. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB).................. 810 SEC. 3. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY (FIRE) ................................................................................................ 811 SEC. 4. DUE DATES............................................................................................... 812 SEC. 5. AMENDED RETURNS...................................................................................... 812 SEC. 6. DEFINITION OF TERMS................................................................................... 812 SEC. 7. STATE ABBREVIATIONS................................................................................... 813 SEC. 8. FOREIGN COUNTRY CODES............................................................................... 814 Part B. Electronic Filing Specifications SEC. 1. GENERAL................................................................................................. 816 SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 817 SEC. 3. TEST FILES............................................................................................... 817 SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 818 SEC. 5. PIN REQUIREMENTS...................................................................................... 818 SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 818 SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 818 SEC. 8. COMMON SUBMISSION ERRORS AND PROBLEMS.......................................................... 820 Part C. Record Format Specifications and Record Layouts SEC. 1. TRANSMITTER “T” RECORD............................................................................... 821 SEC. 2. SPONSOR “S” RECORD.................................................................................... 825 SEC. 3. ADMINISTRATOR “A” RECORD............................................................................ 828 SEC. 4. PARTICIPANT “P” RECORD................................................................................ 831 SEC. 5. END OF TRANSMISSION “F” RECORD...................................................................... 833 Part A. General Revenue Procedures are generally revised periodically to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to: Internal Revenue Service Information Reporting Program 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 May 31, 20118092011–22 I.R.B. Sec. 1. Purpose .01The purpose of this Revenue Procedure is to provide the specifications for filing Form 8955–SSA, Annual Registration State- ment Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically through the FIRE (Filing Information Returns Electronically) System. This Revenue Procedure must be used to prepare current and prior year information returnsfiled beginning January 1, 2011, and received by FIRE by December 31, 2011. .02Electronic reporting of Form 8955–SSA eliminates the need to submit paper documents to the IRS.CAUTION: Do not send Copies of the paper forms to IRS for any forms filed electronically.This will result in duplicate filing. .03Generally, the box names on the paper Form 8955–SSA correspond with the fields used to file electronically; however, if discrepancies occur, the instructions in this Revenue Procedure govern. .04Refer to Part A, Sec.6, for definitions of terms used in this publication. .05The following instructions and publications provide more detailed filing procedures for certain information returns: (a)Instructions for Form 8955–SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. (b)Publication 3609, Filing Information Returns Electronically (FIRE) Sec. 2. Where To File and How to Contact the IRS, Information Returns Branch (IRB) .01All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of 8955–SSA Forms should be sent to the following address: Internal Revenue Service Information Returns Branch Attn: 8955–SSA Reporting 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 .02To request an extension to file Form 8955–SSA, submit a Form5558, Application for Extension of Time to File Certain Em- ployee Plan Returns, before the due date of the Form 8955–SSA to the following address: Internal Revenue Service Center Ogden, UT 84201–0024 .03 The telephone numbers for electronic filing inquiries are: Information Returns Branch Centralized Call Site 1–866–455–7438 or Outside the U.S. 304–263–8700 e-mail atmccirp@irs.gov 304–579–4827 — TDD (Telecommunication Device for the Deaf) Fax Machine Within the U.S. — 877–477–0572 Outside the U.S. — 304–579–4105 Electronic Filing — FIRE System http://fire.irs.gov Tax Exempt/Government Entities (TE/GE) Helpline 1–877–829–5500 TO OBTAIN FORMS: 1–800–TAX–FORM (1–800–829–3676) IRS.gov—IRS Web Site access to forms and publications .04The current Instructions for Form 8955–SSA have been included in Publication 4810 for your convenience. 2011–22 I.R.B.810May 31, 2011 .05Requests for paper Form 8955–SSA should be made by calling the IRS number1–800–TAX–FORM (1–800–829–3676)or via the IRS Web Site atIRS.gov/formspubs.File paper forms, schedules, statements, and attachments at the following address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201–0027. .06Filersshould notcontact IRS/IRB if they have received a penalty notice and need additional information or are requesting an abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact purposes; or, the filer may be instructed to respond in writing to the address provided. IRS/IRB doesnotissue penalty notices and doesnothave the authority to abate penalties. For penalty information, refer to the Penalty section of the current Instructions for Form 8955–SSA. .07Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers elec- tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business informa- tion returns (Forms 1096, 1097, 1098, 1099, 5498, 8027, and W–2G).IRB/CSS also answers questions relating to the electronic filing of Forms 8955–SSA. Call 1–800–455–7438 for specific information on 8955–SSA filing.Filers with inquiries regarding tax law issues and paper filing of Form 8955–SSA should call theTE/GE Help Line at 877–829–5500. Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time, by calling1–866–455–7438or via e-mail atmccirp@irs.gov.Do not include Social Security Numbers (SSNs) or Employer Identification Numbers (EINs) in e-mail correspondence. Electronic mail is not secure and the information could be compromised. The Telecommunications Device for the Deaf(TDD)toll number is304–579–4827.Call as soon as questions arise to avoid the busy filing seasons. Recipients of information returns (payees) should continue to contact 1–800–829–1040 with any questions on how to report the information returns data on their tax returns. Sec. 3. Form 4419, Application for Filing Information Retur ns Electronically (FIRE) .01Transmitters (See Part A, Section 6 for definition) are required to submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request authorization to file Form 8955–SSA with IRS/IRB. A single Form 4419 may be filed. IRS/IRB encourages transmitters who file for multipleplan administrators to submit one application and to use the assigned Transmitter Control Code (TCC) for all. Form 4419 may be faxed to IRS/IRB within the U.S. at 877–477–0572 or outside the U.S. at 304–579–4105. Plan administrators may also choose to submit Form 8955–SSA on paper. Note: EXCEPTIONS — In order to file additional form types,a different TCC must be assigned. Submit another Form 4419 for filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W–2G, Form 1042–S, and Form 8027. See the back of Form 4419 for detailed instructions. .02Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/IRB at least 30 days before the due date of the return(s) for current year processing. This will allow IRS/IRB the minimum amount of time necessary to process and respond to applications. .03Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the in- structions on the back of Form 4419 carefully. A Form 4419 is included in Publication 4810 for the filer’s use. This form may be photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available at IRS.gov. .04Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digit“6”,to be used only for Form 8955–SSA, will be assigned and included in an approval letter. The TCCmustbe coded in the Transmitter “T” Record. If a transmitter uses more than one TCC to file, each TCC must be reported on a separateelectronic transmission. .05Ifanyof the information (name, TIN or address) on the Form 4419changes, please notify IRS/IRB in writing so the IRS/IRB database can be updated. The transmitter should include the TCC in all correspondence. .06Please make sure you submit your electronic files using the correct TCC. The FIRE System creates a filename that includes the TCC and a four-digit sequence number. All files submitted through the FIRE System will have a unique filename assigned. .07If a plan administrator’s files are prepared by a service bureau, it may not be necessary to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/IRB for the plan administrator. Other service bureaus will prepare electronic files for the plan administrator to submit directly to IRS/IRB. These service bureaus may require the plan administrators to obtain a TCC to be coded in theTransmitter “T” Record. The planadministrator should contact their service bureaus for further information. .08Once a transmitter is approved to file electronically, it is not necessary to reapply each yearunless: (a)The plan administrator has discontinued filing electronically for two consecutive years; the plan administrator’s TCC may have been reassigned by IRS/IRB. Planadministrators who are aware that the TCC assigned will no longer be used are requestedtonotifyIRS/IRBsothesenumbersmaybereassigned;or (b)The plan administrator’s electronic files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the plan administrator has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her own files. The plan administrator must request a TCC by filing Form 4419. May 31, 20118112011–22 I.R.B. .09One Form 4419 may be submitted per TIN. If a single transmitter needs to transmit more than 9,999 files in a single calendar year, contact IRS/IRB toll-fee at 866–455–7438. Only one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 8955–SSA: Forms 1097, 1098, 1099, 3921, 3922, 5498, W–2G, 8027 and 1042–S. A separate TCC will be assigned for these forms. .10Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor. Sec. 4. Due Dates .01The due dates for filing paper returns with IRS also applies to electronic filing of Form 8955–SSA. .02Form 8955–SSA filed electronically mustbe submitted to IRS/IRB on or before the due date. The due date for Form 8955–SSA is the end of the 7 th month after the end of the plan year. .03An extension may be requested by filing Form 5558 before the due date of the Form 8955–SSA. Mail Form 5558 to Internal Revenue Service Center, Ogden, UT, 84201–0024. If an automatic extension is granted, the extended due date is the 15 th day of the 3 rd month following the last day of the plan year. .04If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday. Sec. 5. Amended Returns .01If you filed a Form 8955–SSA with the IRS/IRB and later discovered an error with the filing after IRS/IRB accepted your file; you must send an amended 8955–SSA. .02Amended returns should be filedas soon as possible. When a record is incorrect, all fields on that record must be completed with the correct information. Resubmit the entire file again with the amended returns. .03Prior year data, original and amended returns,mustbe filed according to the requirements of this Revenue Procedure. If submitting prior year amended returns, use the record format for thecurrent year and submit in a separate transmission. However, use the actual year designation of the amended return in Field Positions 2–5 of the “T” Record. A separate electronic transmission must be made for each plan year. .04All paper returns, whether original or amended, must be filed withDepartment of the Treasury Service Center, Internal Revenue Service, Ogden, UT 84201–0024. Sec. 6. Definition of Terms ElementDescription Amended ReturnAn amended return is an information return submitted by the transmitter to amend an information return that was previously submitted to and processed by IRS/IRB, but contained erroneous information. Employer Identification Number (EIN)A nine-digit number assigned by IRS for Federal tax reporting purposes. Electronic FilingSubmission of information returns electronically via the Internet. See Part B of this publication for specific information on electronic filing. FileForpurposesofthisRevenueProcedure,afileconsistsofone Transmitter “T” Record at the beginning of the file, a Sponsor “S” Record, followed by the Administrator “A” Record, and Participant “P” Record (s) ending with the last record on the file, and the End of Transmission “F“ Record. Nothing should be reported after the End of Transmission “F” Record. FilerPerson (may be plan administrator, plan sponsor and/or transmitter) submitting information returns to IRS. Information ReturnThe vehicle for a plan administrator to submit required information concerning recipients to IRS. 2011–22 I.R.B.812May 31, 2011 ElementDescription ParticipantGenerally, for these purposes, any individual entitled to receive benefits under a plan. Plan AdministratorThe person designated by the plan, or in the absence of a designation, as either (1) the employer (in the case of the plan maintained by a single employer) or (2) the association, committee, or joint board of trustees who maintain the plan (in case of a plan maintained bymore than one employer). RecordA record contains specific information for the filing of Form 8955–SSA. Records include the Transmitter “T” Record, the Sponsor “S” Record, the plan Administrator “A” Record, the Participant “P” Record and the “F” End of Transmission Record. All records are a fixed length of 750 positions. Service BureauPerson or organization with whom the plan administrator has a contract to prepare and/or submit information return files to IRS/IRB. A parent company submitting data for a subsidiary is not considered a service bureau. Social Security Number (SSN)A nine-digit number assigned by Social Security Administration to an individual for wage and tax reporting purposes. Special CharacterAny character that isnota numeric, an alpha, or a blank. SponsorRefers to the sponsor of the plan, generally is one of the following (1) the employer (in case of a plan maintained by a single employer), (2) the employee organization (in case of a plan maintained by an employee organization), or (3) the association, committee, or joint board of trustees of the parties who maintain the plan (in the case of a plan maintained jointly by one or more employers and one or more employee organizations, or by two or more employers). Taxpayer Identification Number(TIN)Refers to either an Employer Identification Number (EIN) or a Social Security Number (SSN). TransmitterRefers to the person or organization submitting file(s) electronically. The transmitter may be the plan administrator or agent of the plan administrator. Transmitter Control Code (TCC)A five-character alpha/numeric number assigned by IRS/IRB to the transmitter prior to filing electronically. An application Form 4419 must be filed with IRS/IRB to receive this number. This number is inserted in the Transmitter “T” Record (field positions 16–20) of the file andmustbe present before the file can be processed. Transmitter Control Codes assigned to Form 8955–SSA transmitters will always begin with“6”. VendorVendors include service bureaus that produce information return files electronically for plan administrators. Vendors also include companies that provide software for those who wish to produce their own electronic files. Sec. 7. State Abbreviations .01The following table provides state and U.S. territory abbreviations that are to be used when developing the state code portion of address fields. May 31, 20118132011–22 I.R.B. StateCodeStateCodeStateCode AlabamaALKansasKSNo. Mariana IslandsMP AlaskaAKKentuckyKYOhioOH American SamoaASLouisianaLAOklahomaOK ArizonaAZMaineMEOregonOR ArkansasARMarylandMDPennsylvaniaPA CaliforniaCAMassachusettsMAPuerto RicoPR ColoradoCOMichiganMIRhode IslandRI ConnecticutCTMinnesotaMNSouth Caroli na SC DelawareDEMississippiMSSouth DakotaSD District of ColumbiaDCMissouriMOTennesseeTN Federated States of Micronesia FMMontanaMTTexasTX FloridaFLNebraskaNEUtahUT GeorgiaGANevadaNVVermontVT GuamGUNew Hampsh ire NHVirginiaVA HawaiiHINew JerseyNJU.S. Virgin IslandsVI IdahoIDNew MexicoNMWashingtonWA IllinoisILNew YorkNYWest VirginiaWV IndianaINNorth CarolinaNCWisconsinWI IowaIANorth DakotaNDWyomingWY .02When reporting APO/FPO addresses use the following format: EXAMPLE: Recipient Payee NamePVT Willard J. Doe Recipient Mailing AddressCompany F, PSC Box 100 167InfantryREGT Recipient Payee CityAPO (or FPO) Recipient Payee StateAE, AA, or AP* Recipient Payee ZIP Code098010100 *AE is the designation for ZIP codes beginning with 090–098, AA for ZIP code 340, and AP for ZIP codes 962–966. Sec. 8. Foreign Country Codes .01The following table provides the Foreign Country Codes that are to be used when developing the country code portion of address fields. Foreign Country Codes CodeCountryCodeCountryCodeCountry AFAfghanistanGZGaza StripNENiue ALAlbaniaGGGeorgiaNFNorfolk Island AGAlgeriaGMGermanyCQNorthern Mariana Island AQAmerican SamoaGHGhanaNONorway ANAndorraGIGibraltarMUOman AOAngolaGOGlorioso IslandsOCOther Countries AVAnguillaGRGreecePKPakistan AYAntarcticaGLGreenlandLQPalmyra Atoll ACAntigua and BarbudaGJGrenadaPSPalau ARArgentinaGPGuadeloupePMPanama 2011–22 I.R.B.814May 31, 2011 Foreign Country Codes CodeCountryCodeCountryCodeCountry AMArmeniaGQGuamPPPapua-New Guinea AAArubaGTGuatemalaPFParacel Islands ATAshmore and Car tier Islands GKGuernseyPAParaguay ASAustraliaGVGuineaPEPeru AUAustriaPUGuinea-BissauRPPhilippines AJAzerbaijanGYGuyanaPCPitcairn Islands BFBahamasHAHaitiPLPoland BABahrainHMHeard Island and McDonald Islands POPortugal FQBaker IslandsHOHondurasRQPuerto Rico BGBangladeshHKHong KongQAQatar BBBarbadosHQHowland IslandREReunion BSBassas da IndiaHUHungaryRORomania BOBelarusICIcelandRSRussia BEBelgiumINIndiaRWRwanda BHBelizeIDIndonesiaWSSamoa and Western Samoa BNBeninIRIranSMSan Marin o BDBermudaIZIraqTPSao Tome and Principe BTBhutanEIIrelandSASaudi Arabia BLBoliviaISIsraelSGSenegal BKBosnia-HerzegovinaITItalySESeychelles BCBotswanaJMJamaicaSLSierra Leone BVBouvet Island JNJan May en SNSingap ore BRBrazilJAJapanLOSlovakia IOBritish Indian Ocean Territory DQJarvis IslandSISlovenia VIBritish Virgin IslandsJEJerseyBPSolomon Islands BXBruneiJQJohnston AtollSOSomalia BUBulgariaJOJordanSFSouth Africa UVBurk ina Faso JUJuan de Nova Island SXSout h Georgia and the South Sand wich Islands BMBurm a KZKaza khstan SPSpai n BYBurundiKEKenyaPGSpratly Islands CBCambodiaKQKingman ReefCESri Lanka CMCameroonKRKiribatiSHSt. Helena CACanadaKNKorea, Democratic People’s Republic of (North) SCSt. Kitts and Nevis CVCape VerdeKSKorea, Republic of (South)STSt. Lucia Island CJCayman IslandsKUKuwaitSBSt. Pierre and Miquelon CTCe ntral African Republic KGKy rgyzstan VCSt . Vincent and the Grenadines CDChadLALaosSUSudan CIChileLGLatviaNSSuriname CHChinaLELebanonSVSvalbard KTChristmas IslandLTLesothoWZSwaziland IPClipperton IslandLILiberiaSWSweden CKCocos (Keeling) IslandsLYLibyaSZSwitzerland COColombiaLSLiechtensteinSYSyria CNComorosLHLithuaniaTWTaiwan CFCongo (Democratic Republic) LULuxembourgTITajikistin May 31, 20118152011–22 I.R.B. Foreign Country Codes CodeCountryCodeCountryCodeCountry CWCook IslandsMCMacauTZTanzania CRCoral Sea IslandsMKMacedoniaTHThailand VPCorsicaMAMadagascarTOTogo CSCosta RicaMIMalawiTLTokelau IVCote D’Ivoire (Ivory Coast)MYMalaysiaTNTonga HRCroatiaMVMaldivesTDTrinidad and Tobago CUCubaMLMaliTETromelin Island CYCyprusMTMaltaTSTunisia EZCzech Republ ic IMMan, Isle ofTUTurkey DADenmarkRMMarshall IslandsTXTurkmenistan DJDjiboutiMBMartiniqueTKTurks and Caicos Islands DODominicaMRMauritaniaTVTuvalu DRDominican RepublicMPMauritiusUGUganda TTEast TimorMFMayotteUPUkraine ECEcuadorMXMexicoTCUnited Ar ab Emirates EGEgyptMQMidway IslandsUKUnited Kingdom (England, Northern Ireland, Scotland, and Wales) ESEl SalvadorMDMoldovaUCUnknown Country EKEquatorial GuineaMNMonacoUYUruguay EREritreaMGMongoliaUZUzbekistan ENEstoniaMHMontserratNHVanuatu ETEthiopiaMOMoroccoVTVatican City EUEuropa Island MZMozamb ique VEVenezu ela FKFalkland Islands (Islas Malvinas) WANamibiaVMVietnam FOFaroe IslandsNRNauruVQVirgin Islands FMFederated States of Micronesia BQNavassa IslandWQWake Island FJFijiNPNepalWFWallis and Futuna FIFinlandNLNetherlandsWEWest Bank FRFranceNTNetherlands AntillesWIWestern Sahara FGFren ch Guinea NCNew C aledonia YMYeme n(Aden) FPFrench PolynesiaNZNew ZealandYOYugoslavia FSFrench Southern and Antarctic Lands NUNicaraguaZAZambia GBGabonNGNigerZIZimbabwe GAThe GambiaNINigeria Part B. Electronic Filing Specifications Note 1: The FIRE System DOES NOT provide fill-in forms. Filers must program files according to the Record Layout Speci- fications contained in this publication. For a list of software providers, log on toIRS.govandgototheApproved IRS e-file for Business Providerslink. Note 2: The FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance. Sec. 1. General .01Filing Forms 8955–SSA through the FIRE (Filing Information Returns Electronically) System (originals and amended) is the method of filing for plan administrators who wish to file electronically instead of filing on paper. 2011–22 I.R.B.816May 31, 2011 .02All electronic filing of information returns are received at IRS/IRB via the FIRE System. To connect to the FIRE System, point your browser tohttp://fire.irs.gov. The system is designed to support the electronic filing of information returns only. .03The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRS/IRB. .04Files submitted to IRS/IRB electronicallymust be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting. .05Current and prior year data must be submitted in separate electronic transmissions. Each plan yearmust be a separate electronic file. .06Filers who have prepared their information returns in advance of the due date can submit their file any time after the plan year ends. .07Plan administrators should retain a copy of the information returns filed with IRS/IRB or have the ability to reconstruct the data for at least 3 years from the due date of the returns. .08See Part C, Record Format Specifications and Record Layouts, for the proper record format. Sec. 2. Electronic Filing Approval Procedure .01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 3, for information on how to obtain a TCC. .02Once a TCC is obtained, electronic filers create their own user ID, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 5, for more information on the PIN. .03If a filer is submitting files for more than one TCC, it isnotnecessary to create a separate User ID and password for each TCC. .04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised. Passwords are user created at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, filers who forget their password or PIN, can call1–866–455–7438for assistance. The FIRE System will require users to change their passwords periodically. Userscan change their passwords at any time from the Main Menu. Prior passwords cannot be used. Sec. 3. Test Files .01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. Generally, testing is available between November 1 and February 15. To connect to the FIRE test System, point your browser tohttp://fire.test.irs.gov. .02IRS/IRB encourages first time electronic filers to submit a test. .03The test filemustconsist of a sample of each type of record: (a)Transmitter “T” Record (all fields marked required must include transmitter information) (b)Sponsor “S” Record (c)Administrator “A” Record (d)Multiple Participant “P” Records(at least 11 “P” Records per each “T” Record) (e)End of Transmission “F” Record (See Part C for record formats.) .04Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file. .05IRS/IRB will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a test file will provide the opportunity to ensure their software reflects any programming changes. .06Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB at1–866–455–7438for assistance. .07Within 5 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software to accept e-mail fromfire@irs.govandirs.e-helpmail@irs.gov. If the file is bad, the filer must return tohttp://fire.irs.govto determine what the errors are in the file by clicking on CHECK FILE STATUS. If your results indicate: (a)“Good” — Your test file is good for Federal reporting. (b)“Bad” — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send another test file, send it as a test (not as an original or amended). (c)“Not Yet Processed” — The file has been received, but we do not have results available yet. Please allow another day for results. May 31, 20118172011–22 I.R.B. Sec. 4. Electronic Submissions .01Electronically filed information may be s ubmitted to IRS/IRB 24 hours a day, 7 days aweek. Technical assistance is available Monday through Friday between 8:30 a.m. and 4 :30 p.m. ET by calling1–866–455–7438. .02 The FIRE System will be down from 2 p.m. ET D ecember 16, 2011, through January 2, 2012.This allows IRS/IRB to update its system to reflect current year cha nges. In addition, the FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance. .03If you are sending files larger than 10,00 0 records electronically, data compressionis encouraged. Your file size can not exceed 2.5 million records. WinZip and PKZIP are th e only acceptable compression packages. IRS/IRB cannot accept self-extracting zip files or compressed files containing multiple f iles. The time required to transmit informationreturns electronically will vary depending upon the type of connection to the Internet and if data compression is used.The time required to transmit a file can be reduced up to 95 percent by using compression. .04Transmitters may create files using se lf assigned filename(s). Files submitted electronically will beassigned a new unique filename by the FIRE System. The filename a ssigned by the FIRE System will consist of submission type (TEST, ORIG [original], and AMEN [amended]), the filer’s TCC and a f our-digit sequence number. The sequence number will be incremented for every file sent. For example, if it is your first origi nal file for the calendar year and your TCC is 66666, the IRS assigned filename would be ORIG.66666.0001.Record the file name. This information will be needed by IRS/IRB to identify the file, if assistance is required. .05If a file submitted timely is bad, the f iler will have up to 60 days from the day the file was transmitted to submit an acceptable original file. If an acceptable origina l file is not received within 60 days, the plan administrator could be subject to late filing or incomplete return penalties. Sec. 5. PIN Requirements .01The user will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID name and password. .02The PIN is required each time an ORIGINAL or AMENDED file is sent electronically and serves as permission to release the file. It is not needed for a TEST file. An authorized agent may enter their PIN; however, the plan administrator is responsible for the accuracy of the returns. The plan administrator will be liable for penalties for failure to comply with filing requirements. If you forget your PIN, please call1–866–455–7438for assistance. .03If the file is good, it is released for mainline processing. Sec. 6. Electronic Filing Specifications .01The FIRE System is designed exclusively for the filing of Forms 8955–SSA, 1042–S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W–2G. .02A transmitter must have a TCC (see Part A,Sec. 3) before a file can be transmitted. .03After 5 business days, the results of the electronic transmission will be e-mailed if provided an accurate e-mail address on the “Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to accept e-mail from fire@irs.govandirs.e-helpmail@irs.gov. If after receiving the e-mail it indicates that the file is bad, filers must log into the FIRE System and go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in the file. Sec. 7. Connecting to the FIRE System .01Before connecting, have the TCC and TIN available. .02Filers should turn off pop-up blocking software before transmitting their files. .03The browser must support the security standards listed below. .04The browser must be set to receive “cookies.” Cookies are used to preserve the User ID status. .05Point the browser tohttp://fire.irs.govto connect to the FIRE System. .06FIRE Internet Security Technical Standards are: HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt) SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake. SSL 3.0 Specifications (http://wp/netscape.com/eng/ssl3) TLS 1.0 Specifications (http://www.ief.org/rfc/rfc2246.txt) 2011–22 I.R.B.818May 31, 2011 The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS: AES 256-bit (FIPS–197) AES 128-bit (FIPS–197) TDES 168-bit (FIPS–46–3) F irsttimeconnectiontotheFIRESystemIf you have logged on previously, skip to Subsequent Connections to the FIRE System.) Click“Create New Account.” Fill out the registration form and click“Submit.” Create yourUser ID Create and verify yourpassword(the password is user createdand must be 8 alpha/numeric characters, containing at least 1uppercase, 1 lowercase and 1 numeric. It cannot contain the User ID). FIRE will require you to change the password periodically. Click“Create .” If you receive the message“Account Created,”click“OK.” Create and verify your 10-digit self-assigned PIN (Personal Identification Number). Click“Submit.” If you receive the message“Your PIN has been successfully created!,”click“OK.” Read the bulletin(s) and/or “Click here to continue.” S ubsequentconnectionstotheFIRESystem Click“Log On.” Enter yourUser ID. Enter yourpassword(the password is case sensitive). Read the bulletin(s) and/or “Click here to continue.” U ploadingyourfiletotheFIRESystem At Menu Options: Click“Send Information Returns.” Enter yourTCC. Enter yourTIN. Click“Submit.” The system will then display the company name, address, city, state, ZIP code, telephone number, contact and e-mail address. This information will be used to e-mail the transmitter regarding their transmission. Update as appropriate and/or Click“Accept.” Note: Please ensure that the e-mail address is accurate so that the correct person receives the e-mail and it does not return to us undeliverable. If you are using SPAM filtering software, configure it to allow an e-mail fromfire@irs.govandirs.e-helpmail@irs.gov. Click one of the following: Original File Amended File Test File Enter your 10-digit PIN (You are not prompted for this if a test is being sent). Click“Submit”. Click“Browse”to locate the file and open it. Click“Upload”. When the upload is complete, the screenwill display the total bytes received and tell you the name of the file you just uploaded. Print this pageand keep it for your records. If y ou have more files to upload for that TCC: Cli ck“File Another?”;otherwise, Cl ick“Main Menu”. May 31, 20118192011–22 I.R.B. It is your responsibility to check the acceptability of your file; therefore, besure to check back into the system in 5 business days using the CHECK FILE STATUS option. CheckingyourFILESTATUS If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the results in the e-mail indicate “Good, Released” and you agree with the “Count of Participants”, then you are finished with this file. If you have any other results, please follow the instructions below. At the Main Menu: Click“Check File Status.” Enter yourTCC. Enter yourTIN. Click“Search.” If “Results” indicate: “Good, Released”— File has been released to our mainline processing. “Good, Released with Error Status”— File has been released but contains minor errors. “Bad”— Click on filename to view error message(s). Correct the errors and timely resubmit the file as an “original”. “Not yet processed”— File has been received, but we do not have results available yet. Please check back in a few days. Click on the desired file for a detailed report of your transmission. When you are finished, click onMain Menu. Click“Log Out.” Close your Web Browser. Sec. 8. Common Submission Errors and Problems IRS/IRB encourages filers to verify the format and content ofeach type of record to ensure theaccuracy of the data. This may be important for those filers who have either had their files prepared by a service bureau or who have purchased software packages. Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data.This section lists some of the problems most frequently encountered with electronic files submitted to IRS/IRB. These problems may result in IRS/IRB rejecting files as “Bad”. .01Your electronic file appears to be incomplete. The count of participant records in the P-RECORD-COUNT field of the End of Transmission “F” Record does not equal the number of Participant “P” records in your file. .02Your electronic file appears to be incomplete. The count of all records in the FILE-RECORD-COUNT field of the End of Transmission “F” Record does not equal the number of records in your file. .03You submitted a test file to the production system. If the file you submitted wasn’t a test file, please Correct the TEST-FILE-IND on the Transmitter “T” Record. If you submitted a test file to the production system in error, you don’t need to do anything; the file will be deleted if a corrected file isn’t received in 60 days. .04You submitted a file with more than one Transmitter “T” Record. Each file submitted through FIRE can contain only one Transmitter “T” Record. .05You submitted a file with more than one Sponsor “S” Record. Each file submitted through FIRE can contain only one Sponsor “S” Record. .06You submitted a file with more than one Administrator “A” Record. Each file submitted through FIRE can contain only one Administrator “A” Record. .07You submitted a file with more than one End of Transmission “F” Record. Each file submitted through FIRE can contain only one End of Transmission “F” Record. .08You submitted a file with records which appear to be from different filings. (The Plan Year Begin Date, Plan Year End Date, Sponsor EIN, and Plan Number are not the same on every record in your file.) .09Your filing contained too many participants to be submitted in a single FIRE file, so it was included in multiple FIRE files and one of these FIRE files had an error. All of the FIRE files related tothis single filing must be corrected and resubmitted (even if there was an error in only one of the files). 2011–22 I.R.B.820May 31, 2011 .10Your filing did not include a Sponsor EIN in positions 18–26 of the Sponsor “S” Record. .11Your filing included a non-numeric Sponsor EIN in positions 18–26 of the Sponsor “S” Record. .12Your filing did not include a Sponsor Name in positions 74–143 of the Sponsor “S” Record. .13Your filing did not include a Sponsor Address in positions 249–400 of the Sponsor “S” Record. .14Your filing included a non-numeric Plan Number in positions 27–29 of the Sponsor “S” Record. The Plan Number should be 001–999. .15Your filing did not include a Plan Name in positions 411–550 of the Sponsor “S” Record. .16We have already received a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date. If your file was submitted to correct a previous error but is being submitted more than 60 days after you were notified of the error, or if this file was meant to amend a previously submitted filing, please make sure thatitisidentifiedasanamendedreturn(AMENDED-IND=“1” in position 34 of the Sponsor “S” Record. If your file was submitted in error (it was a duplicate filing), or if this is not a duplicate return and you did not previously submit a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date, please contact IRS/IRB. .17The count of total participants reported on Form 8955–SSA (Line 3) in positions 568–575 of the Sponsor “S” Record does not equal the count of Participant“P” Records received. If the filing was too large to be submitted on a single FIRE file, Form 8955–SSA Line 3 should be the total reported in all of the associated FIRE files. .18Your filing did not include an Administrator EIN in positions 35–43 of the Administrator “A” Record. .19Your filing included a non-numeric Administrator EIN in positions 35–43 of the Administrator “A” Record. .20Your filing did not include an Administrator Address in positions 149–300 of the Administrator “A” Record. .21Your filing had plan participant record(s) whichcontained data but did not have a valid entry code. .22Your filing had plan participant record(s) on which you indicated an Entry Code of “A” or “B” in box 7a, however you didn’t provide all of the remaining data for Lines 7(b) through 7(g) in positions 44–131 of the Participant “P” record. .23Your filing had plan participant record(s) on which you indicated an Entry Code of “D”, however you didn’t provide all of the remaining data for Lines 7(b) and 7(c) in positions 44–99 of the Participant “P” record. .24Your filing had plan participant record(s) on which you indicated an Entry Code of “C”, however you didn’t provide all of the remaining data for Lines 7(b) (positions 44–52), 7(c) (positions53–99), 7(h) (positions 132–140), and 7(i) (positions 141–143) in the Participant “P” Record. .25SPAM filters are not set to receive e-mail fromfire@irs.govandirs.e-helpmail@irs.gov. If you want to receive e-mails concerning your files, processing results, reminders and notices, set your SPAM filter to receive e-mail fromfire@irs.govand irs.e-helpmail@irs.gov. .26An incorrect e-mail address was provided. When the “Verify Your Filing Information” screen is displayed, make sure your correct e-mail address is listed. If not, please update with the correct e-mail address. .27The transmitter does not check the FIRE System to determine why the file is bad. The results of your file transfer are posted to the FIRE System within five business days. If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If you have any other results, please follow the instructions in the Check File Status option.If the file contains errors, you can get anonline listing of the errors. Date received and number of payee records are also displayed. .28The transmitter compresses several files into one. Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files. .29The file is formatted as EBCDIC. All files submitted electronically must be in standard ASCII code. .30An incorrect file is not replaced timely. If your file is bad, correct the file and timely resubmit as an original. .31The transmitter sends a file and CHECK FILE STATUS indicatesthat the file is good, but the transmitter wants to send an amended file to replace the original file. Once a file has been transmitted, you cannot send another file unless CHECK FILE STATUS indicates the file is bad (5 business days afterfile was transmitted). If you do not want us to process the file, you must first contact us 1–866–455–7438to see if this is a possibility. Part C. Record Format Specifications and Record Layouts Sec. 1. Transmitter “T” Record .01This record identifies the entity preparing and transmitting the file. The transmitter and the plan administrator may be the same, but they need not be. .02ThefirstrecordofafileMUSTbe a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise, the file will be rejected. .03The “T” Record is a fixed length of 750 positions. .04All alpha characters entered in the “T” Record must be upper case. May 31, 20118212011–22 I.R.B. Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked “Required”, a transmitter mustallowforthefield,butmaybeinstructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955–SSA for additional filing information. Record Name: Transmitter “T” Record Field Positions Field TitleLength Description and Remarks 1Record Type1 Required.Enter“T”. 2–5 Plan Year4 Required.Enter 2011. If reporting prior year data, report the year which applies (2010, 2009, etc.) and set the Prior Year Indicator in field position 6. 6Blank1Enter a blank. 7–15 Transmitter’s TIN9 Required.Enter the nine-digit Taxpayer Identification Number of the transmitter. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. 16–20Transmitter Control Code (TCC) 5Required.Enter the five-character alpha/numeric Transmitter Control Code assigned by IRS/IRB. 21–27Reserved7Enter blanks. 28Test File Indicator 1 Required for test files only.Enter a “T” if this is a test file; otherwise, enter blank. 29Foreign Entity Indicator 1Enter a “1” (one) if the transmitter is a foreign entity; otherwise, enter a blank. 30–69Transmitter’s Name40 Required.Enter the name of the transmitter in the manner in which it is used in normal business. Left justify the information and fill unused positions with blanks. 70–109Transmitter’s Name (Continuation) 40 Required.Enter any additional information that may be part of the name. Left justify the information and fillunused positions with blanks. 110–149Company Name40 Required.Enter the name of the company to be associated with the address where correspondence should be sent. Left justify the information and fill unused positions with blanks. 150–189 Company Name (Continuation) 40Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks. 190–229Company Mailing Address 40 Required.Enter the mailing address where correspondence should be sent. Left justify the information and fillunused positions with blanks. Note: Any correspondence relating to problem electronic files will be sent to this address. For U.S. addresses, the administrator’s city, state, and ZIP Code must bereported as a 40, 2, and 9-position field, respectively. Filers must adhere to the correct format for the city, state, and ZIP Code. For foreign addresses,filers may use the administrator’s city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicatorin position 29 must contain a “1” (one). 230–269Company City 40 Required.Enter the city, town, or post office where correspondence should be sent. Left justify the information and fill unused positions with blanks. 270–271Company State Code 2 Required.Enter the valid U.S. Postal Service state code abbreviation. See Part A, Sec. 7. 2011–22 I.R.B.822May 31, 2011 Record Name: Transmitter “T” Record Field Positions Field TitleLength Description and Remarks 272–280Company ZIP Code 9 Required. Enter the valid nine-digit ZIP assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unused positions with blanks. 281–303Reserved23Enter blanks. 304–343Contact Name40 Required.Enter the name of the person to be Contacted if IRS/IRB encounters problems with the file or transmission. Left justify the information and fill unused positions with blanks. 344–358 Contact Telephone Number 15 Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. For example, the IRS/IRB Customer Service Section phone number of866–455–7438with an extension of52345would be866455743852345. 359–408 Contact Email Address 50Required if available.Enter the e-mail address of the person to contact regarding electronic files. Left-justify the information. If no e-mail address is available, enter blanks. 409–517 Reserved109 Enter blanks. 518 Vendor Indicator1 Required. Enter the appropriate code from the table below to indicate if your software was provided by a vendor or produced in-house. Indicator Usage VYour software was purchased from a vendor or other source. IYour software was produced by in-house programmers. Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced in-house, the following Vendor information fields are not required. 519–558 Vendor Name40 Required.E nter the name of the company from whom you purchased your software. L eft justify the information and fill unused positions with blanks. ForU.S.addresses, the vendor city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively.Filers must adhere to the correct format for the administrator’s city, state, and ZIP Code. For foreign addresses,filers may use the administrator’s city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. 559–598 Vendor Mailing Address 40 Required.E nter the mailing address. Left justify the information and fill unused positions with blanks. 599–638 Vendor Cit y 40 Required.Enter the city, town, or post office. Left justify the information and fill unused positions with blanks. 639–640Vendor State2 Required.Enter the valid U.S. Postal Service state abbreviation. Refer to the chart of valid state codes in Part A, Sec. 7. 641–649Vendor ZIP Code9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unus ed positions with blanks. 650–689 Vendor Co ntact Name 40 Required.Enter the name of the person whocan be contacted concerning any software questions. 690–704Vendor Contact Phone Number & Extension 15Required.Enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. 705–739 Reserved 35 Enter blanks. May 31, 20118232011–22 I.R.B. Record Name: Transmitter “T” Record Field Positions Field TitleLength Description and Remarks 740Vendor Foreign Entity Indicator 1Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank. 741–748Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so onuntil you reach the final record of the file, the “F” record. 749–750 Blank or Carriage Return Line Feed 2Enter blanks or carriage return line feed (CR/LF) characters. Transmitter “T” Record Layout Record Type Plan Year Prior Year Indicator Transmitter’s TIN Transmitter Control Code (TCC) ReservedTest File Indicator Foreign Entity Indicator 1 2–5 6 7–15 16–2021–272829 Transmitter’s Name Transmitter’s Name (Continuation) Company Name Company Name (Continuation) Company Mailing Address Company City 30–6970–109110–149 150–189 190–229230–269 Company State Code Company ZIP Code ReservedContact Name Contact Telephone Number Contact e-mail Address Reserved 270–271272–280281–303304–343 344–358359–408409–517 Vendor Indicator Vendor Name Vendor Mailing Address Vendor City Vendor State Vendor ZIP Code 518519–558559–598599–638 639–640641–649 Vendor Contact Name Vendor Contact Phone Number & Extension ReservedVendor Foreign Entity Indicator Record Sequence Number Blank or Carriage Return Line Feed 650–689 690–704 705–739 740741–748 749–750 2011–22 I.R.B.824May 31, 2011 Sec. 2. Sponsor “S” Record .01The “S” Record identifies the Sponsor record. .02Enter an “S” Record after the initial “T” Record on the file. There is on ly one “S” Record per file. .03The “S” Record is a fixed length of 750 positions. .04All alpha characters entered in the “S” Record must be uppercase. Note 1: For all fields marked “Required”, the transmittermustprovide the information described under Description and Remarks. If required fields are not completed in accordance withthese instructions, your file may not process correctly. For those fields not marked “Required”, a transmitter must allowfor the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955–SSA for additional filing information. Record Name: Sponsor “S” Record Field Positions Field TitleLength Description and Remarks 1Record Type1 Required.Enter“S”. 2–9Plan Year Begin Date8 Required.Enter the Plan Year Begin Date in the following format YYYYMMDD. 10–17Plan Year End Date8 Required.Enter the Plan Year End Date in the following format YYYYMMDD. 18–26Sponsor EIN9 Required.Enter the nine-digit Employer Identification Number of the Sponsor. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all thesamedigits(e.g., 111111111) is not acceptable. 27–29Plan Number3 Required.Enter the plan number. Right-justify the information with leading zeros. 30FIRE Form 8955–SSA Continuation Indicator 1 Required.Enter a “1” if this is a continuation of a Form 8955–SSA; otherwise, enter a blank. 31–33FIRE Form 8955–SSA Continuation Sequence Number 3 Required.Set to 001 if the FIRE Forms SSA Continuation Indicator is blank. 34Amended Indicator1 Required.Entera“1”ifthisisanamendedreturn; otherwise, enter a zero. 355558 Extension Filed Indicator 1 Required.Enter a “1” if a Form 5558 extension was filed for this plan; otherwise, enter a zero. 36Automatic Extension Indicator 1 Required.Enter “1” if a business tax return extension other than a Form 5558 was filed for this year; otherwise, enter a zero. 37Blank1Enter blank. 38Special Extension Indicator 1 Required.Enter a “1” if this filing is being submitted under a special extension (for example, a disaster declaration); otherwise, enter a zero. 39–73Special Extension Description 35 If the Special Extension Indicator equals ‘1”, enter either Disaster Relief Extension or Combat Zone Extension which ever is appropriate. Left justify the information and fill unused positions with blanks. 74–143Sponsor’s Name70 Required.Enter the sponsor’s name. Left justify the information and fill unused positions with blanks. 144–213Sponsor’s DBA Name 70Enter the sponsor’s Doing Business As (DBA), if applicable. Left justify the information and fill unused positions with blanks. 214–248Sponsor’s In Care Of Name 35 EnterthenameifusinganInCareOfName.Leftjustifytheinformationandfill unused positions with blanks. May 31, 20118252011–22 I.R.B. Record Name: Sponsor “S” Record Field Positions Field TitleLength Description and Remarks 249–283Sponsor’s Mailing Address Line 1 35Required.Enter the mailing address of the sponsor. Street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to street address. Left justify the information and fill unused positions with blanks. 284–318Sponsor’s Mailing Address Line 2 35 Enter any additional address information if necessary. 319–340Sponsor’s City22 Required.Enter the city, town or post office. Left justify the information and fill the unused positions with blanks. Enter APO or FPO if applicable. 341–342Sponsor’s State2 Required.If a U.S. address, enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7; otherwise, enter blanks. 343–354 Sponsor’s ZIP Code12 Required.If a U.S. address, enter the valid ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. Do not enter hyphens or blanks between numbers. 355–376 Sponsor’s Foreign Province or State name 22If the sponsor has a foreign address, enter the province or state name. Left justify the information and fill unused positions with blanks. 377–378Sponsor’s Foreign Country Code 2If the sponsor has a foreign address, enter the appropriate country code from the table in Part A, Sec. 8; otherwise, enter blanks. 379–400Sponsor’s Foreign Mailing Routing Code 22If the sponsor has a foreign address, enter the routing code; otherwise, enter blanks 401–410Sponsor’s Telephone Number 10If known, enter the sponsor’s 10-digit telephone number; otherwise, enter blanks. Do not enter dashes. 411–550 Plan Name140 Required.Enter the plan name. Left justify the information and fill unused positions with blanks. 551 Voluntary Filing Indicator 1 Required.Enter a 1 if this is a voluntary filing for a Government, Church or Other Plan; otherwise, enter a zero. 552–559 Separated Participants Required To be Reported for SSA Count 8 Required.Enter the total number of plan participants with deferred vested benefits required to be reported for this year. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contains 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros. 560–567 Separated Participants Voluntarily Reported for SSA Count 8 Required.Enter the total number of plan participants entitled to a deferred benefit who are voluntarily reported.If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contain a 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros. 568–575 Total Participants Reported on SSA Count 8 Required.Enter the total number of participants entered in the fields for Separated Participants and Voluntarily Separated Participants. Information should be right-justified with leading zeros; otherwise, fill with leading zeros. 576 Participant Statement Indicator 1 Required.Enter a “1” if the plan administrator provided an individual statement to each participant required to receive a statement; otherwise, enter a zero. 2011–22 I.R.B.826May 31, 2011 Record Name: Sponsor “S” Record Field Positions Field TitleLength Description and Remarks 577–585 Last Report Sponsor EIN 9If present, enter the nine-digit Employer Identification Number of the Sponsor. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all thesamedigits(e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable. 586–588 Last Report Plan Number 3Enter the 3-digit plan number, if available. Information should be right-justified with leading zeros. 589–658 Last Report Sponsor Name 70Enter the plan sponsor name, if available. Left justify the information, fill unused positions with blanks. 659–693 Typed Sponsor Signature Name 35 Enter the name of the person responsible for signing the tax form. Left justify the information, fill unused positions with blanks. 694–702Sponsor Signature Date 8Enter the date the tax form was signed in YYYYMMDD format. 703–740Reserved37Enter blanks. 741–748Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “S” record will always be “2” (two), since it is the second record on your file. Each record, thereafter, must be incremented by one in ascending numerical sequence,i.e., 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until you reach the final recordof the file, the “F” record. 749–750 Blank or Carriage Return Line Feed 2Enter blanks or carriage return line feed (CR/LF) characters. Sponsor “S” Record Layout Record Type Plan Year Begin Date Plan Year End Date SponsorEINSponsorPlan Number FIRE Form 8955–SSA Continuation Indicator 12–910–1718–2627–2930 FIRE Form 8955–SSA Continuation Sequence Number Amended Indicator 5558 Extension Filed Indicator Automatic Extension Indicator BlankSpecial Extension Indicator 31–3334 35 363738 Special Extension Description Sponsor’s NameSponsor’s DBA Name Sponsor’s In Care Of Name Sponsor’s Mailing Address Line 1 Sponsor’s Mailing Address Line 2 39–7374–143144–213214–248249–283284–318 May 31, 20118272011–22 I.R.B. Sponsor’s CitySponsor’s StateSponsor’s ZIP Code Sponsor’s Foreign Province or State Name Sponsor’s Foreign Country Code Sponsor’s Foreign Mailing Routing Code 319–340341–342 343–354355–376 377–378379–400 Sponsor’s Telephone Number Plan NameVoluntary Filing Indicator Separated Participants Required for SSA Count Voluntary Separated Participants Required For SSA Count Total Participants Reported on SSA Count 401–410 411–550551552–559560–567568–575 Participant Statement Indicator Last Report Sponsor’s EIN Last Report Plan Number Last Report Sponsor’s name Typed Sponsor Signature Name 576577–585586–588589–658659–693 Sponsor Signature DateReservedRecord Sequence NumberBlank or Carriage Return Line Feed 694–702703–740741–748 749–750 Sec. 3. Administrator “A” Record .01The “A” Record contains the name and address information of the Plan Administrator. There should only be one “A” Record per file. .02All alpha characters entered in the “A” Record must be uppercase. .03The “A” Record is a fixed length of 750 positions. Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked “Required”, a transmitter mustallowforthefield,butmaybeinstructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955–SSA for additional filing information. Record Name: Administrator “A” Record Field Positions Field TitleLength Description and Remarks 1Record Type1 Required.Enter“A”. 2–9Plan Year Begin Date8 Required.Enter the Plan Year Begin Date in the following format YYYYMMDD. 10–17Plan Year End Date8 Required.Enter the Plan Year End Date in the following format YYYYMMDD. 18–26Sponsor’s EIN9 Required.Enter the nine-digit Employer Identification Number of the sponsor. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all thesamedigits(e.g., 111111111) is not acceptable. 27–29Plan Number3 Required.Enter the plan number. Right-justify the information and fill with leading zeroes. 30FIRE Continuation Indicator 1 Required.Enter a “1” if this is a continuation of a Form 8955–SSA; otherwise, enter a zero. 2011–22 I.R.B.828May 31, 2011 Record Name: Administrator “A” Record Field Positions Field TitleLength Description and Remarks 31–33FIRE Continuation Sequence Number 3 Required.Enter the sequence number of the Form 8955–SSA continuation number. Right-justify the information and fill with leading zeros. 34Administrator Same as Sponsor Indicator 1 Required.Enter a “1” if the plan administrator is the same as the sponsor; otherwise, enter a zero. 35–43 Administrator’s EIN9 Required.Enter the nine-digit Employer Identification Number of the administrator. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. 44–113Administrator’s Name 70 Required.Enter the name of the plan administrator. Left justify the information and fill unused positions with blanks. 114–148Administrator In Care of Name 35 Enter the in care of name if available; otherwise, enter blanks. Left justify the information and fill unused positions with blanks. 149–183Administrator’s Mailing Address Line 1 35Required.Enter the mailing address of payee. The street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to a street address. Left justify the information and fill unused positions with blanks. 184–218Administrator’s Mailing Address Line 2 35 Enter any additional address information. Left justify the information and fill unused positions with blanks. 219–240Administrator’s City22 Required.Enter the Administrator’s city. Left justify the information and fill unused positions with blanks. 241–242Administrator’s State Code 2 Required.Enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7. 243–254 Administrator’s ZIP Code 12 Required for U.S. addresses.Enter the valid ZIP Code (nine, five, or twelve-digit) assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. 255–276 Administrator’s Foreign Province or State 22 Required for a foreign address.Enter the name of the Administrator’s Province or State. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses. 277–278Administrator’s Foreign Address Country Code 2 Required for a foreign address.Enter the name of the Administrator’s Foreign Country Code from the table in Part A, Sec. 8. Leave blank for U.S. addresses. 279–300Administrator’s Foreign Address Postal Routing Code 22 Required for a foreign address.Enter the name of the Administrator’s Foreign Country Postal Routing Code. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses. 301–310Administrator’s Telephone Number 10Enter the Administrator’s telephone number if available. The number must be exactly 10 numeric characters; otherwise, leave blank. 311–319Last Report Administrator’s EIN 9Enter the nine-digit Employer Identification Number of the administrator, if available. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable. 320–389Last Report Administrator’s Name 70Enter administrator’s name, if available. Left justify the information and fill unused positions with blanks; otherwise, leave blank. 390–424Typed Administrator’s Signature Name 35 Enter the name of the administrator who signs the tax form; otherwise, leave blank. Left justify the information and fill unused positions with blanks. May 31, 20118292011–22 I.R.B. Record Name: Administrator “A” Record Field Positions Field TitleLength Description and Remarks 425–432 Administrator’s Signature Date 8Enter the date the administrator sign the tax form in YYYYMMDD format; otherwise, leave blank. 433–740Reserved308 Enter blanks. 741–748Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so onuntil you reach the final record of the file, the “F” record. 749–750 Blank or Carriage Return Line Feed (CR/LF) 2Enter blanks or carriage return line feed (CR/LF) characters. Administrator “A” Record Layout Record Type Plan Year Begin Date Plan Year Ending Date Sponsor’s EINPlan NumberFIRE Continuation Indicator 12–910–1718–2627–2930 FIRE Continuation Sequence Number Administration Same as Sponsor Indicator Administrator’s EIN Administrator’s Name Administrator’s In Care Of Name Administrator’s Address Line 1 31–3334 35–43 44–113114–148149–183 Administrator’s Address Line 2 Administrator’s City Administrator’s State Code Administrator’s ZIP code Administrator’s Foreign Province or State Name Administrator’s Foreign Address Country Code 184–218219–240241–242 243–254255–276 277–278 Administrator’s Foreign Address Routing Code Administrator’s Telephone Number Last Report Administrator’s EIN Last Report Administrator’s Name Typed Administrator’s Signature Name Administrator’s Signature Date 279–300301–310311–319320–389390–424 425–432 ReservedRecord Sequence NumberBlank or CR/LF 433–740741–748 749–750 2011–22 I.R.B.830May 31, 2011 Sec. 4. Participant “P” Record .01The “P” Record is a fixed record length of 750 positions and all positions listed arerequired. .02All alpha characters entered in the “P” Record must be upper case. Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked “Required”, a transmitter mustallowforthefield,butmaybeinstructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to Instructions for Form 8955–SSA for additional filing information. Record Name: Participant “P” Record Field Positions Field TitleLength Description and Remarks 1Record Type1 Required.Enter“P”. 2–9Plan Year Begin Date8 Required.Enter the date the plan began in the following format YYYYMMDD. 10–17Plan Year End Date8 Required.Enter the date the plan ended in the following format YYYYMMDD. 18–26Sponsor EIN9 Required.Enter the nine-digit Employer Identification Number of the sponsor. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of all thesamedigits(e.g., 111111111) is not acceptable. 27–29Plan Number3 Required.Enter the plan number. Right-justify the information and fill with leading zeros. 30FIRE Continuation Indicator 1 Required.Enter a “1” if this is a continuation of a Form 8955–SSA; otherwise, enter a zero. 31–33FIRE Continuation Sequence Number 3 Required.Enter the sequence number of the Form 8955–SSA continuation number. Right-justify the information and fill with leading zeros. 34–41Participant Sequence Number 8 Required.For the first participant enter 00000001. Increase by 1 for each additional participant reported in the file. 42Entry Code1 Required.Enter the appropriate code from the table below: Indicator Usage AParticipant not previously reported. BParticipant previously reported under the plan number shown on this schedule to modify some of the previously reported information. CParticipant previously reported under another plan number who will now be receiving his/her benefits from the plan reported on this schedule. DParticipant previously reported under the plan number shown on this schedule whoisnolongerentitledtothose deferred vested benefits. 43Foreign Participant Without SSN Indicator 1 Required.Enter a “1” if the participant is a foreign national employed outside the United States who does not have an SSN; otherwise, enter a zero. 44–52 Participant SSN9 Required unless a foreign national.Enter the nine-digit Social Security Number (SSN) of the participant. Do NOT enter blanks, hyphens or alpha characters. An SSN consisting of all the same digits (e.g., 111111111) is not acceptable. If the SSN is not required, entering blanks is acceptable. May 31, 20118312011–22 I.R.B. Record Name: Participant “P” Record Field Positions Field TitleLength Description and Remarks 53–63 Participant’s First Name 11 Required.Enter the first name of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks. 64Participant’s Middle Initial 1Enter the middle initial of the participant if known; otherwise, enter a blank. 65–99 Participant’s Last Name 35Required.Enter the surname of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks. 100Participant’s Annuity Type Code 1 Required.Enter the appropriate code from the table below: Indicator Usage ASingle Sum BAnnuity payable over a fixed number of years CLife annuity DLife annuity w ith period certain ECash refund life annuity FModified cash refund life annuity GJoint and las t survivor life annuity Mother 101Participant Payment Frequency Code 1 Required.Enter the appropriate code from the table below: Indicator Usage ALumpsum BAnnually CSemiannually DQuarterly EMonthly MOther 102–116Participant’s Vested Benefit Amount 15Required for Defined Benefit plan if Entry Code is A or B.Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields.For example, report $600.25 as 000000000060025.Do not enter dollar signs, commas or decimal points. 117–131Participant’s Total Account Value Amount 15Required f or Defined Contribution plan if Entry Code is A or B.Each payment a mount must contain U.S. dollars and cents. The right-most two position s represent cents in the payment amount fields.For example, report $600.25 a s 000000000060025.Do not enter dollar signs, commas or decimal points. 132–140Particip ant’s Prior Sponsor’ sEIN 9 Required if Entry Code is C.Enter the nine-digit Employer Identification Number of the participant’s prior sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If this is not a required entry, entering blanks is acceptable. 141–143Participant’s Prior Plan Number 3 Required if Entry Code is C.Enter the participant’s prior plan number; otherwise, enter zeros. 144Incomplete Information Indicator 1Enter a one if the information being reported is based on incomplete records. 144–740Reserved 596 Enter blanks. 2011–22 I.R.B.832May 31, 2011 Record Name: Participant “P” Record Field Positions Field TitleLength Description and Remarks 741–748Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so onuntil you reach the final record of the file, the “F” record. 749–750 Blank or Carriage Return Line Feed (CR/LF) 2Enter blanks or carriage return line feed (CR/LF) characters. Participant “P” Record Layout Record Type Plan Year Begin Date Plan Year End Date Sponsor EINPlan NumberFIRE Continuation Indicator 12–910–1718–2627–2930 FIRE Continuation Sequence Number Participant’s Sequence Number Entry CodeForeign Participant’s Without SSN Indicator Participant’s SSN 31–3334–414243 44–52 Participant’s First Name Participant’s Middle Initial Participant’s Last Name Participant’s Annuity Type Code Participant’s Payment Frequency Code Participant’s Vested Benefit Amount 53–63 64 65–99 100101102–116 Participant’s Total Account Value Amount Participant’s Prior Sponsor EIN Participant’s Prior Plan Number ReservedRecord Sequence Number Blank or Carriage Return Line Feed 117–131132–140141–143144–740741–748 749–750 Sec. 5. End of Transmission “F” Record .01The “F” Record is a fixed record length of 750 positions and all positions listed arerequired. The “F” Record is a summary of the number of all records in the entire file. There is only one ‘F’ Record per file. .02This record will be written after the last “P” Record of the entire file. End the file with an End of Transmission “F” Record. No data will be read after the “F” Record. .03All alpha characters entered in the “F” Record must be upper case. May 31, 20118332011–22 I.R.B. Record Name: End of Transmission “F” Record Field Positions Field TitleLength Description and Remarks 1Record Type1 Required.Enter“F”. 2–9Sponsor Record Count 8 Required.EnterthetotalnumberofSponsorRecordsonthisfile. This count must be the same as the total number of “S” records. Right-justify the information and fill with leading zeros. 10–17Administrator Record Count 8 Required.Enter the total number of Administrator Records on this file. This count must be the same as the total number of “A” records. Right-justify the information and fill with leading zeros. 18–25 Participant Record Count 8 Required.Enter the total number of Participant Records on this file. This count must be the same as the total number of “P” records. Right-justify the information and fill with leading zeros. 26–33File Record Count8 Required.Enter the total number of all records in the file, including the Transmitter ‘T’ Record, the Sponsor ‘S’ Record, the Administrator ‘A’ Records, the Participant ‘P’ Records, and End of Transmission ‘F’ Record. Right-justify the information and fill with leading zeros. 34–740Reserved707 Enter blanks. 741–748Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence,i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so onuntil you reach the final record of the file, the “F” record. 749–750 Blank or Carriage Return Line Feed 2Enter blanks or carriage return line feed (CR/LF) characters. End of Transmission “F” Record Layout Record Type Sponsor Record Count Administrator Record Count Participant Record Count File Record Count 12–910–17 18–25 26–33 ReservedRecord Sequence NumberBlank or Carriage Return Line Feed 34–740741–748 749–750 2011–22 I.R.B.834May 31, 2011 26 CFR 601.602: Tax forms and instructions. (Also: Part 1, §§ 1, 223.) Rev. Proc. 2011–32 SECTION 1. PURPOSE This revenue procedure provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code. SECTION 2. 2012 INFLATION ADJUSTED ITEMS Annual contribution limitation.For cal- endar year 2012, the annual limitation on deductions under § 223(b)(2)(A) for an in- dividual with self-only coverage under a high deductible health plan is $3,100. For calendar year 2012, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $6,250. High deductible health plan.For cal- endar year 2012, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,200 (no change from calendar year 2011) for self-only cover- age or $2,400 (no change from calendar year 2011) for family coverage, and the an- nual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,050 for self- only coverage or $12,100 for family cov- erage. SECTION 3. EFFECTIVE DATE This revenue procedure is effective for calendar year 2012. SECTION 4. DRAFTING INFORMATION The principal author of this revenue procedure is Bill Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further informa- tion regarding § 223 and HSAs, contact Leslie Paul at (202) 622–6080 (not a toll-free call). For further information regarding the calculation of the inflation adjustments in this revenue procedure, contact Mr. Ruane at (202) 622–4920 (not a toll-free call). May 31, 20118352011–22 I.R.B. Part IV. Items o fGeneralInterest Specified Tax Return Preparers Req uired To File Individu al Income Tax Returns Usin gMagnetic Media; Corre ction Announceme nt 2011–31 AGENCY: Int ernal Revenue Service (IRS), Trea sury. ACTION: Cor rection to final regulations. SUMMARY: Th is document describes a correction to final regulations (T.D. 9518, 2011–17 I.R .B. 710) that were published in theFede ral Registeron Wednesday, March 30, 2 011 (76 FR 17521) providing guidance t o specified tax return preparers who prepar e and file individual income tax returns u sing magnetic media pursuant to section 6 011(e)(3) of the Internal Revenue Code. DATES: Th is correction is effective on April 22, 2011, and is applicable to indi- vidual in come tax returns filed after De- cember 3 1, 2010. FOR FURT HER INFORMATION CONTACT : Keith L. Brau, (202) 622–494 0 (not a toll-free number). SUPPLEM ENTARY INFORMATION: Backgro und The fina l regulations that are the subject of this c orrection are under section 6011 of the Inte rnal Revenue Code. Need for Corre ction As published, final regulations (T.D. 9518) co ntainanerrorthatmay provetobemis leading and is in need of clarificatio n. Correction of Publication Accordingly, the publication of the fi- nal regulati ons (T.D. 9518) which were the subject of FR Doc. 2011–7571 is corrected as follows: On page 17528 , column 2, under CFR Part Heading “PART 301—PROCEDURE AND ADMINIST RATION”, the language “Par. 4. The authority citation for part 301 is amended b y adding an entries in numer- ical order t o read, in part, as follows:” is corrected t o read “Par. 4. The authority ci- tation for part 301 is amended by adding entries in numerical order to read, in part, as follows :”. LaNita Van Dyke, Chief, Pub lications and Regulatio ns Branch, Legal Pro cessing Division, Associat eChiefCounsel (Procedu re and Administration). (Filed by the Office of the Federal Register on April 21, 2011, 8:45 a.m., and published in the issue of the Federal Register for April 22, 2011, 76 F.R. 22611) Correction to Nonacquiesce nce in Robinson Knif e Manufacturing Company and S ubsidiaries v. Commissio ner, 600 F. 3d 121 (2d Cir. 2010), rev’g T.C. Memo 2009–9 Announcem ent 2011–32 This docum ent contains corrections to the action on decision nonacquiescing in the decisi on in Robinson Knife Manufac- turing Com pany and Subsidiaries v. Com- missioner , 600 F. 3d 121 (2d Cir. 2010), rev’gT.C . Memo 2009–9, published in 2011–9 I. R.B. Footnote 1 summarizing the Commi ssioner’s nonacquiescence is correcte d to read as follows: Nonacqui esces to the court’s holding that the s ales-based royalties the taxpayer paid for the right to use trademarks on the kitchen tools that it manufactures and sells are not p roduction costs allocable to prop- erty pro duced within the meaning of Treas. Reg. § 1. 263A–1(e) and are deductible un- der § 16 2 of the Internal Revenue Code. The prin cipal author of this announce- ment is John Roman Faron of the Office of Asso ciate Chief Counsel (Income Tax and Acc ounting). For further informa- tion re garding this announcement, contact Mr. Fa ron at (202) 622–4930 (not a toll- free call). 2011–22 I.R.B.836May 31, 2011 Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the ef- fect: Amplifieddescribes a situation where no change is being made in a prior pub- lished position, but the prior position is be- ingextendedtoapplytoavariationofthe fact situation set forth therein. Thus, if an earlier ruling held that a principle ap- plied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare withmodi- fied,below). Clarifiedis used in those instances where the language in a prior ruling is be- ing made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguisheddescribes a situation where a ruling mentions a previously pub- lished ruling and points out an essential difference between them. Modifiedis used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare withamplifiedandclarified, above). Obsoleteddescribes a previously pub- lished ruling that is not considered deter- minative with respect to future transac- tions. This term is most commonly used in a ruling that lists previously published rul- ings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revokeddescribes situations where the position in the previously published ruling is not correct and the correct position is beingstatedinanewruling. Supersededdescribes a situation where the new ruling does nothing more than re- state the substance and situation of a previ- ously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same po- sition published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single rul- ing a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new rul- ing does more than restate the substance of a prior ruling, a combination of terms is used. For example,modifiedandsu- persededdescribes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously pub- lished ruling is first modified and then, as modified, is superseded. Supplementedis used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original rul- ing has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the ad- ditions, and supersedes all prior rulings in the series. Suspendedis used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The fol lowing abbreviations in current use and for merly used will appear in material publis hedintheBulletin. A—Individual. Acq.—A cquiescence. B—Individual. BE—Beneficiary. BK—Bank . B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cu mulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Coo perative. Ct.D.—Court Decision. CY—County. D—Decede nt. DC—Dummy Corporation. DE—Donee. Del. Order —Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Emp loyer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduc iary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Fo reign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Fed eral Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grante e. GP—General Partner. GR—Grantor. IC—Insura nce Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—No nacquiescence. O—Organization. P—Parent Corporation. PHC—Persona l Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Pa rtnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Re al Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsi diary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Trans feree. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpay er. TR—Trust. TT—Trustee. U.S.C.—Uni ted States Code. X—Corporation. Y—Corporation. Z—Corporat ion. May 31, 2011i2011–22 I.R.B. Numerical Finding List 1 Bulletin 2011–1 through 2011–22 Announcements: 2011-1, 2011-2 I.R.B.304 2011-2, 2011-3 I.R.B.324 2011-3, 2011-3 I.R.B.324 2011-4, 2011-4 I.R.B.424 2011-5, 2011-4 I.R.B.430 2011-6, 2011-4 I.R.B.433 2011-7, 2011-5 I.R.B.446 2011-8, 2011-5 I.R.B.446 2011-9, 2011-7 I.R.B.499 2011-10, 2011-7 I.R.B.499 2011-11, 2011-7 I.R.B.500 2011-12, 2011-9 I.R.B.532 2011-13, 2011-8 I.R.B.525 2011-14, 2011-9 I.R.B.532 2011-15, 2011-8 I.R.B.526 2011-16, 2011-7 I.R.B.500 2011-17, 2011-9 I.R.B.532 2011-18, 2011-12 I.R.B.567 2011-19, 2011-11 I.R.B.553 2011-20, 2011-10 I.R.B.542 2011-21, 2011-12 I.R.B.567 2011-22, 2011-16 I.R.B.672 2011-23, 2011-12 I.R.B.568 2011-24, 2011-12 I.R.B.569 2011-25, 2011-14 I.R.B.608 2011-26, 2011-14 I.R.B.608 2011-27, 2011-15 I.R.B.651 2011-28, 2011-18 I.R.B.748 2011-29, 2011-18 I.R.B.748 2011-30, 2011-20 I.R.B.791 2011-31, 2011-22 I.R.B.836 2011-32, 2011-22 I.R.B.836 Notices: 2011-1, 2011-2 I.R.B.259 2011-2, 2011-2 I.R.B.260 2011-3, 2011-2 I.R.B.263 2011-4, 2011-2 I.R.B.282 2011-5, 2011-3 I.R.B.314 2011-6, 2011-3 I.R.B.315 2011-7, 2011-5 I.R.B.437 2011-8, 2011-8 I.R.B.503 2011-9, 2011-6 I.R.B.459 2011-10, 2011-6 I.R.B.463 2011-11, 2011-7 I.R.B.497 2011-12, 2011-8 I.R.B.514 2011-13, 2011-9 I.R.B.529 2011-14, 2011-11 I.R.B.544 2011-15, 2011-10 I.R.B.539 2011-16, 2011-17 I.R.B.720 2011-17, 2011-10 I.R.B.540 Notices— Continued: 2011-18, 2011-11 I.R.B.549 2011-19, 2011-11 I.R.B.550 2011-20, 2011-16 I.R.B.652 2011-21, 2011-19 I.R.B.761 2011-22, 2011-12 I.R.B.557 2011-23, 2011-13 I.R.B.588 2011-24, 2011-14 I.R.B.603 2011-25, 2011-14 I.R.B.604 2011-26, 2011-17 I.R.B.720 2011-27, 2011-17 I.R.B.723 2011-28, 2011-16 I.R.B.656 2011-29, 2011-16 I.R.B.663 2011-30, 2011-17 I.R.B.724 2011-31, 2011-17 I.R.B.724 2011-32, 2011-18 I.R.B.737 2011-33, 2011-19 I.R.B.761 2011-34, 2011-19 I.R.B.765 2011-36, 2011-21 I.R.B.792 2011-37, 2011-20 I.R.B.785 2011-38, 2011-20 I.R.B.785 2011-39, 2011-20 I.R.B.786 2011-40, 2011-22 I.R.B.806 2011-41, 2011-21 I.R.B.798 Proposed Regulations: REG-140108-08, 2011-13 I.R.B.591 REG-149335-08, 2011-6 I.R.B.468 REG-118761-09, 2011-21 I.R.B.803 REG-146097-09, 2011-8 I.R.B.516 REG-153338-09, 2011-14 I.R.B.606 REG-154159-09, 2011-19 I.R.B.777 REG-124018-10, 2011-2 I.R.B.301 REG-131151-10, 2011-8 I.R.B.519 REG-131947-10, 2011-8 I.R.B.521 REG-132724-10, 2011-7 I.R.B.498 Revenue Procedures: 2011-1, 2011-1 I.R.B.1 2011-2, 2011-1 I.R.B.90 2011-3, 2011-1 I.R.B.111 2011-4, 2011-1 I.R.B.123 2011-5, 2011-1 I.R.B.167 2011-6, 2011-1 I.R.B.195 2011-7, 2011-1 I.R.B.233 2011-8, 2011-1 I.R.B.237 2011-9, 2011-2 I.R.B.283 2011-10, 2011-2 I.R.B.294 2011-11, 2011-4 I.R.B.329 2011-12, 2011-2 I.R.B.297 2011-13, 2011-3 I.R.B.318 2011-14, 2011-4 I.R.B.330 2011-15, 2011-3 I.R.B.322 2011-16, 2011-5 I.R.B.440 2011-17, 2011-5 I.R.B.441 2011-18, 2011-5 I.R.B.443 Revenue Procedures— Continued: 2011-19, 2011-6 I.R.B.465 2011-20, 2011-11 I.R.B.551 2011-21, 2011-12 I.R.B.560 2011-22, 2011-18 I.R.B.737 2011-23, 2011-15 I.R.B.626 2011-24, 2011-20 I.R.B.787 2011-25, 2011-17 I.R.B.725 2011-26, 2011-16 I.R.B.664 2011-27, 2011-18 I.R.B.740 2011-28, 2011-18 I.R.B.743 2011-29, 2011-18 I.R.B.746 2011-30, 2011-21 I.R.B.802 2011-31, 2011-22 I.R.B.808 2011-32, 2010-22 I.R.B.835 Revenue Rulings: 2011-1, 2011-2 I.R.B.251 2011-2, 2011-2 I.R.B.256 2011-3, 2011-4 I.R.B.326 2011-4, 2011-6 I.R.B.448 2011-5, 2011-13 I.R.B.577 2011-6, 2011-10 I.R.B.537 2011-7, 2011-10 I.R.B.534 2011-8, 2011-12 I.R.B.554 2011-9, 2011-12 I.R.B.554 2011-10, 2011-14 I.R.B.597 2011-11, 2011-19 I.R.B.758 Treasury Decisions: 9507, 2011-3 I.R.B.305 9508, 2011-7 I.R.B.495 9509, 2011-6 I.R.B.450 9510, 2011-6 I.R.B.453 9511, 2011-6 I.R.B.455 9512, 2011-7 I.R.B.473 9513, 2011-8 I.R.B.501 9514, 2011-9 I.R.B.527 9515, 2011-14 I.R.B.599 9516, 2011-13 I.R.B.575 9517, 2011-15 I.R.B.610 9518, 2011-17 I.R.B.710 9519, 2011-18 I.R.B.734 9520, 2011-18 I.R.B.730 9521, 2011-19 I.R.B.750 9522, 2011-20 I.R.B.780 9523, 2011-20 I.R.B.781 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2010–27 through 2010–52 is in Internal Revenue Bulletin 2010–52, dated December 27, 2010. 2011–22 I.R.B.iiMay 31, 2011 Finding List of Current Actions on Previously Published Items 1 Bulletin 2011–1 through 2011–22 Announcements: 85-88 Obsoleted by Rev. Proc. 2011-10, 2011-2 I.R.B.294 2008-11 Modified by Ann. 2011-6, 2011-4 I.R.B.433 2009-62 Obsoleted by Rev. Proc. 2011-10, 2011-2 I.R.B.294 Notices: 2006-87 Superseded by Notice 2011-8, 2011-8 I.R.B.503 2007-25 Superseded by Notice 2011-8, 2011-8 I.R.B.503 2007-77 Superseded by Notice 2011-8, 2011-8 I.R.B.503 2008-107 Superseded by Notice 2011-8, 2011-8 I.R.B.503 2009-23 Modified by Notice 2011-24, 2011-14 I.R.B.603 2009-24 Modified by Notice 2011-24, 2011-14 I.R.B.603 2009-83 Modified by Notice 2011-25, 2011-14 I.R.B.604 2009-93 Modified by Notice 2011-38, 2011-20 I.R.B.785 2010-27 Superseded by Notice 2011-8, 2011-8 I.R.B.503 2010-32 Modified and superseded by Notice 2011-37, 2011-20 I.R.B.785 2010-59 Modified by Notice 2011-5, 2011-3 I.R.B.314 Notices— Continued: 2010-60 Supplemented and superseded by Notice 2011-34, 2011-19 I.R.B.765 2010-71 Modified and superseded by Notice 2011-9, 2011-6 I.R.B.459 2010-79 Clarified and modified by Notice 2011-4, 2011-2 I.R.B.282 Proposed Regulations: REG-132554-08 Corrected by Ann. 2011-11, 2011-7 I.R.B.500 REG-149335-08 Hearing scheduled by Ann. 2011-26, 2011-14 I.R.B.608 REG-146097-09 Hearing rescheduled by Ann. 2011-30, 2011-20 I.R.B.791 Revenue Procedures: 72-50 Modified and superseded by Rev. Proc. 2011-10, 2011-2 I.R.B.294 76-34 Modified and supersed by Rev. Proc. 2011-10, 2011-2 I.R.B.294 83-23 Modified and superseded by Rev. Proc. 2011-15, 2011-3 I.R.B.322 94-17 Modified and superseded by Rev. Proc. 2011-15, 2011-3 I.R.B.322 97-27 Clarified and modified by Rev. Proc. 2011-14, 2011-4 I.R.B.330 2001-10 Modified by Rev. Proc. 2011-14, 2011-4 I.R.B.330 2002-28 Modified by Rev. Proc. 2011-14, 2011-4 I.R.B.330 2003-21 Modified and superseded by Rev. Proc. 2011-15, 2011-3 I.R.B.322 2004-34 Modified by Rev. Proc. 2011-14, 2011-4 I.R.B.330 Modified and clarified by Rev. Proc. 2011-18, 2011-5 I.R.B.443 Revenue Procedures— Continued: 2006-44 Modified by Ann. 2011-6, 2011-4 I.R.B.433 2006-56 Modified by Rev. Proc. 2011-14, 2011-4 I.R.B.330 2008-52 Modified by Notice 2011-4, 2011-2 I.R.B.282 Rev. Proc. 2011-17, 2011-5 I.R.B.441 Superseded in part by Rev. Proc. 2011-14, 2011-4 I.R.B.330 2009-39 Superseded in part by Rev. Proc. 2011-14, 2011-4 I.R.B.330 2009-44 Modified by Ann. 2011-6, 2011-4 I.R.B.433 2010-1 Superseded by Rev. Proc. 2011-1, 2011-1 I.R.B.1 2010-2 Superseded by Rev. Proc. 2011-2, 2011-1 I.R.B.90 2010-3 Superseded by Rev. Proc. 2011-3, 2011-1 I.R.B.111 2010-4 Superseded by Rev. Proc. 2011-4, 2011-1 I.R.B.123 2010-5 Superseded by Rev. Proc. 2011-5, 2011-1 I.R.B.167 2010-6 Superseded by Rev. Proc. 2011-6, 2011-1 I.R.B.195 2010-7 Superseded by Rev. Proc. 2011-7, 2011-1 I.R.B.233 2010-8 Superseded by Rev. Proc. 2011-8, 2011-1 I.R.B.237 2010-9 Superseded by Rev. Proc. 2011-9, 2011-2 I.R.B.283 2010-15 Updated by Rev. Proc. 2011-13, 2011-3 I.R.B.318 1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–27 through 2010–52 is in Internal Revenue Bulletin 2010–52, dated December 27, 2010. May 31, 2011iii2011–22 I.R.B. Revenue Procedures— Continued: 2010-18 Amplified and modified by Rev. Proc. 2011-21, 2011-12 I.R.B.560 2010-25 Obsoleted in part by Rev. Proc. 2011-23, 2011-15 I.R.B.626 2011-1 Corrected by Ann. 2011-7, 2011-5 I.R.B.446 2011-8 Corrected by Ann. 2011-8, 2011-5 I.R.B.446 2011-11 Corrected by Ann. 2011-9, 2011-7 I.R.B.499 2011-14 Modified by Rev. Proc. 2011-27, 2011-18 I.R.B.740 Rev. Proc. 2011-28, 2011-18 I.R.B.743 Modified and amplified by Rev. Proc. 2011-22, 2011-18 I.R.B.737 2011-21 Amplified by Rev. Proc. 2011-26, 2011-16 I.R.B.664 Revenue Rulings: 81-100 Modified by Rev. Rul. 2011-1, 2011-2 I.R.B.251 2004-67 Modified by Rev. Rul. 2011-1, 2011-2 I.R.B.251 2008-40 Modified by Rev. Rul. 2011-1, 2011-2 I.R.B.251 2011-3 Corrected by Ann. 2011-16, 2011-7 I.R.B.500 Treasury Decisions: 9391 Corrected by Ann. 2011-12, 2011-9 I.R.B.532 9505 Corrected by Ann. 2011-10, 2011-7 I.R.B.499 2011–22 I.R.B.ivMay 31, 2011 INDEX Internal Revenue Bulletin 2011–1 through 2011–22 The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parenthesis refers to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears. Key to Abbreviations: AnnAnnouncement CDCourt Decision DODelegation Order EOExecutive Order PLPublic Law PTEProhibited Transaction Exemption RPRevenue Procedure RRRevenue Ruling SPRStatement of Procedural Rules TCTax Convention TDTreasury Decision TDOTreasury Department Order EMPLOYEE PLANS 403(b) plans, plan termination (RR 7) 10,534 Affordable Care Act, nondiscrimination provisions applicable to insured group health plans (Notice 1) 2,259 Cash balance plans and other hybrid defined benefit pension plans, correction to TD 9505 (Ann 10) 7,499; correction to REG–132554–08 (Ann 11) 7,500 Determination letters, issuing procedures (RP 6) 1,195 Full funding limitations, weighted average interest rates, seg- ment rates for: January 2011 (Notice 7) 5,437 February 2011 (Notice 13) 9,529 March 2011 (Notice 22) 12,557 April 2011 (Notice 33) 19,761 May2011(Notice41)21,798 Guidance under section 162(m)(6) (Notice 2) 2,260 Joint Board for the Enrollment of Actuaries, regulations govern- ing the performance of actuarial services (TD 9517) 15,610 Letter rulings: And determination letters, areas which will not be issued from: Associates Chief Counsel and Division Counsel (TE/GE) (RP 3) 1,111 Associate Chief Counsel (International) (RP 7) 1,233 And general information letters, procedures (RP 4) 1,123 User fees, request for letter rulings (RP 8) 1,237; correction (Ann 8) 5,446 Proposed Regulations: 26 CFR 1.411(b)(5)–1, revised;hybrid retirement plans; cor- rection to REG–132554–08 (Ann 11) 7,500 Qualified plans: Covered compensation tables, permitted disparity (RR 3) 4, 326; correction (Ann 16) 7,500 EMPLOYEE PLANS—Cont. Group trusts (RR 1) 2,251 Minimum funding requirements relief (Notice 3) 2,263 Readily tradable securities (Notice 19) 11,550 Reporting requirements, Form 8955–SSA (Ann 21) 12,570 Regulations: 20 CFR 901.0, .1, .10, .11, amended; 901.12, removed; 901.13, redesignated as 901.12 and amended; 901.20, .31, .32, .47, amended; 901.72, added; regulations governing the performance of actuarial services (TD 9517) 15,610 26 CFR 1.411(b)(5)–1, revised; hybrid retirement plans; cor- rection to TD 9505 (Ann 10) 7,499 Technical advice to IRS employees (RP 5) 1,167 EMPLOYMENT TAX Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Interim guidance for cost of health care coverage reporting on Form W-2 (Notice 28) 16,656 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann7)5,446 Proposed Regulations: 26 CFR 301.7623–1, amended; rewards and awards for in- formation relating to violations of Internal Revenue laws (REG–131151–10) 8,519;hearing(Ann28)18,748 Regulations: 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6071, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302(c)–1 thru –3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Rewards and awards for information relating to violations of In- ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann 28) 18,748 Technical Advice Memoranda (TAMs) (RP 2) 1,90 Withholding on wages of nonresident alien employees perform- ing services within the United States (Notice 12) 8,514 ESTATE TAX Instructions for persons answering questions relating to foreign financial accounts on 2010 federal income tax and information returns (Notice 31) 17,724 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann7)5,446 May 31, 2011v2011–22 I.R.B. ESTATE TAX—Cont. Proposed Regulations: 26 CFR 301.7623–1, amended; rewards and awards for in- formation relating to violations of Internal Revenue laws (REG–131151–10) 8,519;hearing(Ann28)18,748 Rewards and awards for information relating to violations of In- ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann 28) 18,748 Technical Advice Memoranda (TAMs) (RP 2) 1,90 EXCISE TAX Biodiesel and alternative fuels, claims for 2010 (Notice 10) 6, 463 Branded prescription drug sales: Annual fee (Notice 9) 6,459 Dispute resolution process for2011 preliminary fee calcula- tion (RP 24) 20,787 Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann7)5,446 Proposed Regulations: 26 CFR 301.7623–1, amended; rewards and awards for in- formation relating to violations of Internal Revenue laws (REG–131151–10) 8,519;hearing(Ann28)18,748 Regulations: 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6302–0 thru –2, –4, amended; 31.6071, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302(c)–1 thru –3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Rewards and awards for information relating to violations of In- ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann 28) 18,748 Shared employer responsibility regarding health coverage, re- quest for comments (Notice 36) 21,792 Technical Advice Memoranda (TAMs) (RP 2) 1,90 EXEMPT ORGANIZATIONS Delayed filing season for certain tax-exempt hospitals (Ann 20) 10,542 Disclosure of information to stateofficials regarding tax-exempt organizations (REG–140108–08) 13,591 Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Filing thresholds for Form 990 (RP 15) 3,322 Letter rulings: And determination letters: Areas which will not be issued from Associates Chief Counsel and Division Counsel (TE/GE) (RP 3) 1,111 Exemption application determination letter rulings under sections 501, 509, 4940, and 4942 (RP 10) 2,294 EXEMPT ORGANIZATIONS—Cont. Exemption application determination letter rulings under sections 501 and 521 (RP 9) 2,283 And general information letters, procedures (RP 4) 1,123 User fees, request for letter rulings (RP 8) 1,237; correction (Ann 8) 5,446 List of organizations classified as private foundations (Ann 3) 3, 324; (Ann 13) 8,525; (Ann 27) 15,651 Medicare Shared Savings Program (MSSP), participation through an ACO (Notice 20) 16,652 Notice requesting comments on section 501(c)(29) (Notice 23) 13,588 Proposed Regulations: 26 CFR 301.6104(c)–1, revised; disclosure of informa- tion to state officials regarding tax-exempt organizations (REG–140108–08) 13,591 Regulations: 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6071, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302(c)–1 thru –3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Reliance rules for contributions, update (RP 22) 12,737 Revocations (Ann 2) 3,324;(Ann15)8,526;(Ann17)9,532; (Ann 23) 12,571; (Ann 25) 14,608 Technical advice to IRS employees (RP 5) 1,167 GIFT TAX Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann7)5,446 Proposed Regulations: 26 CFR 301.7623–1, amended; rewards and awards for in- formation relating to violations of Internal Revenue laws (REG-131151–10) 8,519;hearing(Ann28)18,748 Rewards and awards for information relating to violations of In- ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann 28) 18,748 Technical Advice Memoranda (TAMs) (RP 2) 1,90 INCOME TAX Accounting methods, automatic consent for Blue Cross/Blue Shield and certain other health organizations to change method of accounting for unearned premiums (Notice 4) 2,282 Accrual of liabilities (RP 17) 5,441 Additional first year depreciation deduction (RP 26) 16,664 Administrative exemptions to thespecified tax return preparer electronic filing requirement under Code section 6011(e)(3) and corresponding regulations (Notice 26) 17,720 Advance Pricing Agreement (APA) Program, 2010 (Ann 22) 16, 672 Bonds, Qualified Zone Academy Bond limitation for 2011 (RP 19) 6,465 2011–22 I.R.B.viMay 31, 2011 INCOME TAX—Cont. Capital assets, election for certain musical works (TD 9415) 9, 527 Capitalization of success-based fees, safe-harbor election (RP 29) 18,737 Capitalization, safe harbor methods of accounting for wireless network assets (RP 28) 18,743 Capitalization, safe harbor methods of accountingfor wireline network assets (RP 27) 18,740 Clarification of controlled group qualification rules (TD 9522) 20,780 Controlled groups, deferral of losses (REG–118761–09) 21,803 Correction to nonacquiesscencein Robinson Knife Manufactur- ing Company and Subsidiaries v. Commissioner (Ann 32) 22, 836 Cost-of-living adjustments for inflation for 2011 (RP 12) 2,297 Credits: Carbon dioxide sequestration (Notice 25) 14,604 Foreign tax credit, Puerto Rican excise tax (Notice 29) 16,663 Low-income housing tax credit: 2011 population figures used for calculation (Notice 15) 10,539 Nonconventional source fuel credit, inflation adjustment fac- tor and phase-out amount for CY 2010 (Notice 30) 17,724 Qualifying advanced coal program and qualifying gasification programs, carbon dioxide sequestration (Notice 24) 14,603 Renewable electricity, refined coal, and Indian coal produc- tion credit, 2011 inflation adjustment (Notice 40) 22,806 Debt instruments: Deterioration in financial condition of issuer (TD 9513) 8,501 For publicly traded property, issue price (REG–131947–10) 8,521 Deductions for contributions to qualified nuclear decommission- ing trusts (TD 9512) 7,473 Deductions for medical expenses (Ann 14) 9,532 Definition of omission from gross income (TD 9511) 6,455 Depreciation, 2011 limitations ondeductions for passenger auto- mobiles (RP 21) 12,560 Disciplinary actions involving attorneys, certified public accoun- tants, enrolled agents, and enrolled actuaries (Ann 4) 4,424; (Ann 24) 12,572 Disclosure of returns and return information to designee of tax- payer (REG–153338–09) 14,606 Disclosure of return information in connection with written con- tracts among the IRS, whistleblowers, and legal representa- tives of whistleblowers (TD 9516) 13,575 Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Emancipation day and tax filing and payment deadlines (Notice 17) 10,540 Employer-provided vehicles, cents-per-mile rule, maximum ve- hicle values for 2011 (RP 11) 4,329;correction(Ann9)7,499 Extension of Fast Track Settlement (FTS) for SB/SE taxpayer pilot program (Ann 5) 4,430 Extension of interim guidance on section 67 limitations on estates or trusts (Notice 37) 20,785 Farmer and fisherman income averaging (TD 9509) 6,450 Foreign earned income exclusion (RP 20) 11,551 INCOME TAX—Cont. Guidance and request for comments regarding implementation of chapter 4 of the Code (Notice 34) 19,765 Guidance Priority List, recommendations for 2011–2012 (Notice 39) 20,786 Guidance under section 108(a) concerning the exclusion of sec- tion 61(a)(12) discharge of indebtedness income of a grantor trust or a disregarded entity (REG–154159–09) 19,777 Guidance under section 162(m)(6) (Notice 2) 2,260 Health FSA/HRA debit cards, purchase over-the-counter drug purchases (Notice 5) 3,314 Health Savings Accounts (HSAs), cost-of-living adjustments for inflation for 2012 (RP 32) 22,835 Housing cost amounts eligible for exclusion or deduction, 2011 (Notice 8) 8,503 Implementation of rules governing tax return preparers (Notice 6) 3,315 Income recognition for advance payments received from the sale of gift cards (RP 18) 5,443 Information reporting, mortgageassistance programs (Notice 14) 11,544 Information reporting requirements for issuers of stock (Notice 18) 11,549 Instructions for persons answering questions relating to foreign financial accounts on 2010 federal income tax and information returns (Notice 31) 17,724 Insurance: Tax-free exchange of life insurance contract that is excepted from the pro rata interest disallowance rule of section 264(f) (RR 9) 12,554 Interest: Investment: Federal short-term, mid-term, and long-term rates for: January 2011 (RR 2) 2,256 February 2011 (RR 4) 6,448 March 2011 (RR 6) 10,537 April 2011 (RR 10) 14,597 May 2011 (RR 11) 19,758 Rates: Underpayment and overpayments, quarter beginning April 1, 2011 (RR 5) 13,577 TIPS issued at a premium (Notice 21) 19,761 Letter rulings: And determination letters, areas which will not be issued from: Associate Chief Counsel and Division Counsel (TE/GE) (RP 3) 1,111 Associate Chief Counsel (International) (RP 7) 1,233 And information letters issued byAssociate Offices, determi- nation letters issued by Operating Divisions (RP 1) 1,1; correction to Rev. Proc. 2011–1 (Ann 7) 5,446 Mailing of individual income tax returns by specified tax return preparers in calendar year 2011 (Notice 27) 17,723 Method of accounting, automatic and non-automatic changes (RP 14) 4,330 Mortgage assistance programs, income exclusion, safe harbor deduction method (Notice 14) 11,544 May 31, 2011vii2011–22 I.R.B. INCOME TAX—Cont. Nonshareholder contribution tocapital, clean coal (RP 30) 21, 802 Penalties, substantial understatement, preparer penalty (RP 13) 3,318 Private foundations, organizations now classified as (Ann 3) 3, 324; (Ann 13) 8,525; (Ann 27) 15,651 Proposed Regulations: 26 CFR 1.108–9, added; guidance under section 108(a) con- cerning the exclusion of section 61(a)(12) discharge of in- debtedness income of a grantor trust or a disregarded entity (REG–154159–09) 19,777 26 CFR 1.263A–0 thru –3, amended; 1.471–3, amended; sales-based royalties and vendor allowances (REG–149335–08) 6,468; hearing scheduled (Ann 26) 14,608 26 CFR 1.267(f)–1, amended; controlled groups; deferral of losses (REG–118761–09) 21,803 26 CFR 1.863–10, added; source of income from qualified fails charges (REG–132724–10) 7,498 26 CFR 1.1273–1, –2, amended; 1.1274–3, amended; 1.1275–2, amended; property traded on an established market (REG–131947–10) 8,521 26 CFR 1.6049–4, revised; 1.6049–5, –6, amended; 1.6049–8, revised; 31.3406(g)–1, revised; guid- ance on reporting interest paid to nonresident aliens (REG–146097–09) 8,516; hearing rescheduled (Ann 30) 20,791 26 CFR Part 300.0, .4, .5, .6, amended; Parts 300.9 thru .11, added; user fees relative to retirement plan agents (REG–124018–10) 2,301 26 CFR 301.6103(c)–1, amended; disclosure of re- turn and return information to designee of taxpayer (REG–153338–09) 14,606 26 CFR 301.7623–1, amended; rewards and awards for in- formation relating to violations of Internal Revenue laws (REG–131151–10) 8,519;hearing(Ann28)18,748 Publications: 1220, changes affecting tax year 2010 filing of information returns (Ann 1) 2,304 4810, Specifications for Filing Form 8955-SSA, Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically (RP 31) 22,808 Qualified disaster, Japan earthquake and tsunami occurring in March 2011 (Notice 32) 18,737 Qualified mortgage bonds (QMBs) and mortgage credit certifi- cates (MCCs), average area purchase price for 2011 (RP 23) 15,626 Real Estate Investment Trust (REIT) distressed debt (RP 16) 5, 440 Recovery periods for depreciation of certain tangible assets used by wireless telecommunications carriers (RP 22) 18,737 Redetermination of intercompany gain as excluded from gross income (TD 9515) 14,599 Reduction of foreign tax credit limitation categories under sec- tion 904(d) (TD 9521) 19,750 INCOME TAX—Cont. Regulations: 26 CFR 1.468A–0T thru –9T, removed; 1.468A–0 thru –9, added; 602.101, amended; deductions for contributions to qualified nuclear decommissioning trusts (TD 9512) 7,473 26 CFR 1.863–10T, added; source of income from qualified fails charges (TD 9508) 7,495 26 CFR 1.904–0, –2, –4, –5, –7, amended; 1.904–2T, –4T, –5T, –7T, removed; 1.904(f), amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9521) 19,750 26 CFR 1.932–1, amended; source rules involving U.S. pos- sessions and other conforming changes, correction to TD 9391 (Ann 12) 9,532 26 CFR 1.1001–3, amended; modifications of debt instru- ments (TD 9513) 8,501 26 CFR 1.1221–3; added; 1.221–1–3T, removed; time and manner rules for electing capital asset treatment for certain self-created musical works (TD 9514) 9,527 26 CFR 1.1301–1, amended; 1.1301–1T, removed; farmer and fisherman income averaging (TD 9509) 6,450 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, re- moved; 31.6302(c)–3, amended; 40.6302–1T, amended; 40.6302(c)–3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; electronic funds transfer of depository taxes (TD 9507) 3,305 26 CFR 1.1502–13, amended; 1.1502–13T, revised; amend- ment of matching rules for certain gains on member stock (TD 9515) 14,599 26 CFR 1.1563–1, amended; clarification of controlled group qualification rules (TD 9522) 20,780 26 CFR 1.6011–6, added and reserved; 1.6011–7, added; 301.6011–6, added and reserved; 301.6011–7, added; specified tax return preparersrequired to file individual income tax returns using magnetic media (TD 9518) 17, 710; correction (Ann 31) 22,836 26 CFR 1.6012–2, amended; requirement of a statement dis- closing uncertain tax positions (TD 9510) 6,453 26 CFR 300.0, .4, .5, .6, .9, amended; 300.10, .11, added; user fees relating to enrolled agents and retirement plan agents (TD 9523) 20,781 26 CFR 301.6103(n)–2, added; 301.6103(n)–2T, removed; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal repre- sentatives of whistleblowers (TD 9516) 13,575 26 CFR 301.6229(c)(2)–1, added; 301.6229(c)(2)–1T, re- moved; 301.6501(e)-1, added; 301.6501(e)–1T, removed; definition of omission from gross income (TD 9511) 6,455 26 CFR 301.6323(b)–1, (c)–2, (f)–1, (g)-1, (h)–1, amended; validity and priority of tax liens against certain persons (TD 9520) 18,730 26 CFR 301.7811–1, amended; final regulations relating to the issuance of taxpayer assistance orders (TD 9519) 18, 734 Reinstatement of renewal period for enrolled agents whose tax identification numbers end in 4, 5, or 6 (Ann 29) 18,748 2011–22 I.R.B.viiiMay 31, 2011 INCOME TAX—Cont. Relief and procedures for eligible taxpayers claiming benefits under the Military Spouses Residency Relief Act (MSRRA) (Notice 16) 17,720 Relief for tax return preparers who have pending PTIN applica- tions (Notice 11) 7,497 Reporting requirements for interest paid to nonresident alien individuals (REG–146097–09) 8,516; hearing rescheduled (Ann 30) 20,791 Requirement of a statement disclosing uncertain tax positions (TD 9510) 6,453 Revocations, exempt organizations (Ann 2) 3,324; (Ann 15) 8, 526;(Ann17)9,532; (Ann 23) 12,571; (Ann 25) 14,608 Rewards and awards for information relating to violations of In- ternal Revenue laws (REG–131151–10) 8,519; hearing (Ann 28) 18,748 Sales-based royalties and vendor allowances (REG–149335–08) 6,468; hearing scheduled (Ann 26) 14,608 Source of income from qualified fails charges (TD 9508) 7,495; (REG–132724–10) 7,498 Source rules involving U.S. possessions and other conforming changes, correction to TD 9391 (Ann 12) 9,532 Specified tax return preparers required to file individual income tax returns using magnetic media (TD 9518) 17,710; correc- tion (Ann 31) 22,836 Standard Industry Fare Level (SIFL) (RR 8) 12,554 State and local government bonds, TEB VCAP (Ann 19) 11,553 Tax convention: U.S.-China agreement with respect to professors and teachers (Ann 18) 12,570 Taxpayer assistance orders, issuance (TD 9519) 18,734 Technical Advice Memoranda (TAMs) (RP 2) 1,90 Test of procedures for mediation and arbitration for Offer in Compromise (OIC) and Trust Fund Recovery Penalty (TFRP) cases in appeals (Ann 6) 4,433 Truncating social security numbers on paper payee statements (Notice 38) 20,785 Undue hardship waivers of the section 6011(e)(3) electronic fil- ing requirement and taxpayer choice statements to file in paper format (RP 25) 17,725 User fees relating to enrolled agents and enrolled retirement plan agents (REG–124018–10) 2,301; (TD 9523) 20,781 Validity and priority of tax liens against certain persons (TD 9520) 18,730 SELF-EMPLOYMENT TAX Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Letter rulings and information letters issued by Associate Of- fices, determination letters issued by Operating Divisions (RP 1) 1,1;correction(Ann7)5,446 Regulations: 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6071, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; SELF-EMPLOYMENT TAX—Cont. 40.6302(c)–1 thru –3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; Electronic Funds Transfer (EFT) of depository taxes (TD 9507) 3,305 Technical Advice Memoranda (TAMs) (RP 2) 1,90 May 31, 2011ix2011–22 I.R.B. 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