Internal Revenue Bulletin 2015-42 (PDF rendition): IRS Revenue Procedures

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# INTERNAL REVENUE BULLETIN

IRS

Bulletin No. 2015-42
October 19, 2015

## HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

## INCOME TAX

Rev. Proc. 2015-50, page 583.

Revenue Procedure 2015-50 provides an updated list of coun-
tries with which the IRS and Treasury have determined that it is
appropriate to have an automatic exchange relationship with
respect to the information collected under §§ 1.6049-4(b)(5)
and 1.6049-8 of the Income Tax Regulations. Revenue Pro-
cedure 2015-50 supplements Revenue Procedure 2014-64,
2014-53 I.R.B. 1022, by adding 16 countries to the list of
countries in Section 4 of Rev. Proc. 2014-64.

### Rev. Proc. 2015-51, page 583.

This procedure provides specifications for the private printing
of red-ink substitutes for the 2015 revisions of Forms W-2 and
W-3. This procedure will be reproduced as the next revision of
Publication 1141. Rev. Proc. 2014-58 is superseded.

## EXEMPT ORGANIZATIONS

### T.D. 9740, page 573.

This Treasury Decision contains final regulations regarding the
standards for making a good faith determination that a foreign
organization is a qualifying public charity (known as an equiva-
lency determination), grants to which may be qualifying distri-
butions under section 4942 and not taxable expenditures un-
der section 4945. The regulations will affect private
foundations seeking to make such good faith determinations.
The regulations also include minor changes conforming to
legislation.

## EXCISE TAX

### T.D. 9740, page 573.

## ADMINISTRATIVE

Rev. Proc. 2015-51, page 583.

## The IRS Mission

Provide America's taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.

## Introduction

The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal 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, identify-
ing 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 .- 1986 Code.

This part includes rulings and decisions based on provisions of
the Internal 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, Legisla-
tion and Related Committee Reports.

Part III .- Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury's Office of the Assistant Sec-
retary (Enforcement).

### Part IV .- Items of General Interest.

This part includes notices of proposed rulemakings, disbar-
ment and 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 contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

# Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 T.D. 9740

DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 53

## Reliance Standards for Making Good Faith Determinations

AGENCY: Internal Revenue Service (IRS),
Treasury.

ACTION: Final regulations.

SUMMARY: This document contains fi-
nal regulations regarding the standards for
making a good faith determination that a
foreign organization is a charitable orga-
nization that is not a private foundation, so
that grants made to that foreign organiza-
tion may be qualifying distributions and
not taxable expenditures. The regulations
also make additional changes to conform
the final regulations to statutory amend-
ments made by the Deficit Reduction Act
of 1984 and the Pension Protection Act of
2006. The regulations will affect private
foundations seeking to make good faith
determinations.

DATES: Effective date: These regulations
are effective on September 25, 2015.

Applicability date: For the dates of ap-
plicability, see §§ 53.4942(a)-3(f) and
53.4945-5(f)(3).

### FOR FURTHER INFORMATION

CONTACT: Ward L. Thomas, (202) 317-
6173 (not a toll-free number).

SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act

The collection of information in these
final regulations is the good faith determi-
nation set forth in §§ 53.4942(a)-3(a)(6)

and 53.4945-5(a)(5). The collection of in-
formation contained in these regulations is
reflected in the collection of information
for Form 990-PF, "Return of Private
Foundation or Section 4947(a)(1) Trust
Treated as Private Foundation," that has
been reviewed and approved by the Office
of Management and Budget in accordance
with the Paperwork Reduction Act of
1995 (44 U.S.C. 3507(d)), under control
number 1545-0052. An agency may not
conduct or sponsor, and a person is not
required to respond to, a collection of
information unless it displays a valid con-
trol number assigned by the Office of
Management and Budget. Books or re-
cords relating to a collection of informa-
tion must be retained as long as their
contents might become material in the ad-
ministration of any internal revenue law.

#### Background

This document contains amendments
to 26 CFR part 53 under chapter 42, sub-
title D of the Internal Revenue Code
(Code). To avoid certain excise taxes un-
der chapter 42, a private foundation (re-
ferred to in this preamble as a "founda-
tion" or "grantor")1 must make a
minimum level of "qualifying distribu-
tions" (as defined in section 4942 of the
Code) each year and must avoid making
taxable expenditures (as defined in section
4945). A foundation generally may treat
grants made for charitable purposes to
certain foreign organizations as qualifying
distributions under section 4942 if the
foundation makes a good faith determina-
tion that the foreign organization is an
organization described in sections
501(c)(3) and 509(a)(1), (a)(2), or (a)(3)
(a "public charity") that is not a "disqual-
ified supporting organization" described
in section 4942(g)(4)(A)(i) or (ii), or is an
organization described in sections
501(c)(3) and 4942(j)(3) (an "operating
foundation," also known as a "private op-

erating foundation"). Similarly, founda-
tions may treat grants for charitable pur-
poses to certain foreign organizations as
other than taxable expenditures under sec-
tion 4945 without having to exercise ex-
penditure responsibility if the foundation
makes a good faith determination that the
foreign organization is a public charity
(other than a disqualified supporting orga-
nization) or is an operating foundation
described in section 4940(d)(2) (an “ex-
empt operating foundation"). In this pre-
amble, a foreign grantee that is a public
charity or operating foundation that may
receive a qualifying distribution (or a
grant for which expenditure responsibility
is not required) is referred to as a "quali-
fying public charity."2 This good faith de-
termination is commonly known as an
"equivalency determination."

Longstanding regulations under both
sections 4942 and 4945 provide that a
foundation will ordinarily be considered
to have made a "good faith determination"
if the determination is based on an affida-
vit of the grantee or on an opinion of
counsel of either the grantor or the
grantee. The affidavit or opinion must set
forth sufficient facts concerning the oper-
ations and support of the grantee for the
IRS to determine that the grantee would
be likely to qualify as a public charity or
an operating foundation. See §§ 53.4942(a)-
3(a)(6) and 53.4945-5(a)(5). In this pre-
amble, we refer to this rule, which gives
assurance to foundations meeting the rule
that their grants to foreign organizations
will ordinarily be considered to be quali-
fying distributions and not taxable expen-
ditures, as the "special rule."

Revenue Procedure 92-94, 1992-2 CB
507, provides further guidance by provid-
ing a "simplified procedure" that founda-
tions may follow, both for making “good
faith determinations" under §§ 53.4942(a)-
3(a)(6) and 53.4945-5(a)(5), and for mak-
ing similar "reasonable judgments" under

"The regulations under section 4942 refer to "distributing foundations" making distributions to "donee organizations," whereas the regulations under section 4945 refer to "grantor
foundations" making or paying grants to "grantee organizations." For simplicity, this preamble refers to grantors making grants or distributions to grantee organizations, in reference to both
Code sections.

2The class of qualifying public charities for purposes of section 4945 is a slightly smaller subset of those for purposes of section 4942. Thus, grants to foreign organizations determined to
be operating foundations that are not exempt operating foundations, and grants by operating foundations to foreign organizations determined to be disqualified supporting organizations, may
be qualifying distributions under section 4942 but the grantor must nevertheless exercise expenditure responsibility to avoid excise taxes under section 4945 on such grants.

§ 53.4945-6(c)(2)(ii) that a foreign orga-
nization is described in section 501(c)(3)
(or in section 4947(a)(1), and thus treated
under section 4947(a)(1) as described in
section 501(c)(3) for purposes of chapter
42 of the Code). Under the revenue pro-
cedure, if the grantor's determination that
a foreign organization is described in sec-
tion 501(c)(3) or section 4947(a)(1) of the
Code and is either a public charity or an
operating foundation is based on a "cur-
rently qualified" affidavit prepared by the
grantee containing the information speci-
fied in the revenue procedure, then the
foundation will be deemed to have made a
good faith determination (for purposes of
§§ 53.4942(a)-3(a)(6) and 53.4945-
5(a)(5)) and a reasonable judgment (for
purposes of § 53.4945-6(c)(2)(ii)). If a
foundation possesses information that
suggests the affidavit may not be reliable,
it must consider that information in deter-
mining whether the affidavit is currently
qualified.

Revenue Procedure 92-94 provides
that an affidavit will be considered cur-
rently qualified if: (1) the facts it contains
reflect the grantee organization's latest
complete accounting year (or the affidavit
is updated to reflect the grantee organiza-
tion's current data) and (2) the relevant
substantive requirements of sections
501(c)(3) and 4947(a)(1) and sections
509(a)(1), (2), or (3) or section 4942(j)(3)
remain unchanged. If a grantee's status
under the relevant Code sections does not
depend on financial support, which can
change from year to year, an affidavit
need be updated only by asking the
grantee to amend the description of any
facts in the original affidavit that have
changed. If the facts have not changed, an
attested statement by the grantee to that
effect is enough to update an affidavit.
However, if a grantee's status as a public
charity or operating foundation depends
on financial support, the affidavit must be
updated at least every other year by asking
the grantee to provide an attested state-
ment containing enough financial data to
establish that it continues to meet the re-
quirements of the applicable Code section.

On September 24, 2012, the Depart-
ment of the Treasury (Treasury Depart-
ment) and the IRS published a notice of
proposed rulemaking (REG-134974-
12) in the Federal Register (77 FR

58796\) that contained proposed regula-
tions regarding the standards for making
a good faith determination that a foreign
organization is a qualifying public char-
ity, so that grants made to the foreign
organization may be qualifying distribu-
tions and not taxable expenditures. The
proposed regulations would have modi-
fied the special rule in §§ 53.4942(a)-
3(a)(6) and 53.4945-5(a)(5) by gener-
ally expanding the class of advisors
upon whose advice foundations may or-
dinarily rely in making good faith deter-
minations beyond the attorneys for the
grantor and grantee to "qualified tax
practitioners" (including attorneys,
CPAs, and enrolled agents subject to the
requirements of Circular 230). In addi-
tion, the proposed regulations would
have clarified that a determination based
on written advice is ordinarily consid-
ered made in good faith if the founda-
tion's reliance on the written advice
meets the requirements of § 1.6664-
4(c)(1), which are the standards for rea-
sonable reliance in good faith on profes-
sional tax advice for penalty relief
purposes. The proposed regulations also
would have updated the regulations to
reflect legislative changes regarding
qualifying public charities.

The proposed revisions to the regula-
tions were intended to facilitate grantmak-
ing by foundations to foreign organiza-
tions by making it easier and less costly
for foundations to obtain written advice
from qualified tax practitioners to assure
that a grant will ordinarily be considered a
qualifying distribution (and not a taxable
expenditure). The preamble to the pro-
posed regulations explained that expand-
ing the class of practitioners on whose
written advice a foundation may base a
good faith determination was expected to
decrease the cost of seeking professional
advice regarding these determinations, en-
abling foundations to engage in interna-
tional philanthropy in a more cost-
effective manner. At the same time,
expressly allowing reliance for purposes
of the special rule on a broader spectrum
of professional tax advisors was expected
to encourage more foundations to obtain
written tax advice, thus promoting the
quality of the determinations being made.
To facilitate this, foundations were per-
mitted to rely on the provisions of the

proposed regulations for grants made on
or after September 24, 2012.

The preamble to the proposed regula-
tions specifically requested comments on
three issues. First, comments were re-
quested on whether a time limit for reli-
ance on an affidavit or written advice
would be appropriate, and if so, the proper
length of such a time limit. Second, com-
ments were sought on whether Rev. Proc.
92-94 should be modified to take into
account changes to the public support test
regulations for public charity qualification
that were finalized in 2011 (TD 9549; 76
FR 55745). Third, although the proposed
regulations did not change the ability of
foundations to rely on grantee affidavits
for purposes of the special rule, the Trea-
sury Department and the IRS notified the
public that they were considering whether
it would be appropriate to remove reliance
on affidavits for purposes of the special
rule, or to restrict it (for example, by per-
mitting use of affidavits only for grants
below a certain dollar amount or by re-
quiring supporting information), and re-
quested comments.

No public hearing was requested or
held; however, 11 comments from the
public were received. All comments are
available at www.regulations.gov or upon
request. After consideration of the com-
ments, the proposed regulations are ad-
opted as amended by this Treasury
decision.

## Summary of Comments and Explanation of Provisions

Commenters were generally supportive
of the proposed regulations, with several
expressing their hope or expectation that
the proposed regulations would reduce
barriers to, and streamline the process of,
international grantmaking. Commenters
noted that expanding the class of profes-
sionals upon whose written advice a foun-
dation may base its good faith determina-
tion would reduce the costs of making
equivalency determinations by enabling
the sector to take advantage of economies
of scale to increase the quality and effi-
ciency of good faith determinations re-
garding foreign grantees. The majority of
comments focused primarily on the three
issues for which comments specifically
were requested: (1) the circumstances un-
der which it would be appropriate for

foundations to rely on grantee affidavits in
making equivalency determinations, (2)
the permitted reliance period for an affi-
davit or advisor's written advice, and (3)
modification of Rev. Proc. 92-94.

The final regulations balance two im-
portant considerations: (1) removing bar-
riers to international grantmaking by
foundations (as well as by entities treated
like foundations for these purposes) and
(2) ensuring that foundations' good faith
determinations are informed by a suffi-
cient understanding of the applicable law,
are based on all relevant factual informa-
tion, and are likely to be correct. The
Treasury Department and IRS take note
that, according to publicly available data,
foundations (acting in reliance on the pro-
posed regulations, as permitted) now may
obtain written advice of a qualified tax
practitioner for purposes of making a
good faith determination at a substantially
lower cost than was previously available,
in part due to economies of scale experi-
enced by organizations employing quali-
fied tax practitioners specializing in pro-
viding written advice to several grantors.

The major areas of comment and the
revisions are discussed in this preamble.

### Expanded Class of Advisors

In accordance with the proposed regu-
lations and public comments, the final reg-
ulations modify the special rule to expand
the class of advisors providing written ad-
vice on which foundations may ordinarily
rely to qualified tax practitioners, includ-
ing CPAs and enrolled agents (as well as
attorneys) who are subject to the standards
of practice before the IRS set out in Cir-
cular 230. A qualified tax practitioner may
include an attorney serving as a founda-
tion's in-house counsel, as well as a foun-
dation's outside counsel. Because Circu-
lar 230 requires that, to practice before the
IRS, an attorney or CPA must be licensed
in a state, territory, or possession of the
U.S., and an enrolled agent must be en-
rolled by the IRS, the final regulations
effectively require that the advisor be au-
thorized to practice in a state, territory, or
possession of the U.S. or as an enrolled
agent. In addition, like the proposed reg-
ulations, the final regulations provide that
a determination based on the written ad-
vice of a qualified tax practitioner ordinar-

ily will be considered as made in good
faith if the foundation's reliance meets the
requirements of § 1.6664-4(c)(1). As
noted in the preamble to the proposed
regulations, § 1.6664-4(c)(1) provides
that all pertinent facts and circumstances
must be taken into account in determining
whether a taxpayer has reasonably relied
in good faith on written advice, but a
foundation's reliance on written advice is
not reasonable and in good faith if the
foundation knows, or reasonably should
have known, that a qualified tax practitio-
ner lacks knowledge of the relevant as-
pects of U.S. tax law (which, in this con-
text, would include the U.S. tax law of
charities). Moreover, a foundation may
not rely on written advice if it knows, or
has reason to know, that relevant facts
were not disclosed to the qualified tax
practitioner or that the written advice is
based on a representation or assumption
that the foundation knows, or has reason
to know, is unlikely to be true.

### Reliance on opinion of foreign counsel

One commenter suggested that the fi-
nal regulations clarify that foundations
and qualified tax practitioners may obtain
advice from foreign counsel on questions
of foreign law when making good faith
determinations. The final regulations, con-
sistent with the proposed regulations, pro-
vide that, for purposes of the special rule,
if a foundation's determination is based
on the written advice of a qualified tax
practitioner, the foundation will ordinarily
be considered to have made a good faith
determination. The Treasury Department
and the IRS are concerned that, standing
alone, an opinion of foreign counsel, who
may or may not have expertise in U.S. tax
law, may not ordinarily be a sufficient
basis for a determination of a foreign or-
ganization's status. Thus, under the final
regulations, foundations basing their de-
termination on an opinion of counsel of
the grantor or grantee will no longer come
within the special rule unless the counsel
is a qualified tax practitioner. However,
neither the proposed regulations nor the
final regulations proscribe the use of for-
eign counsel in otherwise seeking to make
a good faith determination, including use
of foreign counsel in gathering informa-
tion relevant to the determination. The

standards of practice before the IRS and
requirements for written advice address
reliance by qualified tax practitioners on
foreign counsel for questions of foreign
law. Sections 10.22(b), 10.35(a), and
10.37(b) of Circular 230 generally permit
a practitioner to consult with and rely on
other experts in appropriate circum-
stances. It follows, therefore, that a foun-
dation may reasonably rely on written ad-
vice received from a qualified tax
practitioner in accordance with § 1.6664-
4(c)(1) that in turn reasonably relies on
advice or assistance from foreign counsel
as to questions of foreign law or other
matters within such counsel's expertise.

### Reliance on grantee affidavits

The preamble to the proposed regula-
tions requested comments on whether a
foundation's ability to base a good faith
determination on an affidavit should be
removed, and if not, whether the use of
such affidavits should be restricted. In the
preamble, the Treasury Department and
the IRS expressed their concern that, for
purposes of the special rule, grantee affi-
davits, standing alone, are not always as
reliable a basis for making good faith de-
terminations as written advice from qual-
ified tax practitioners and asked for com-
ments. Several comments were received
in response to this request.

Most commenters that addressed the
issue recommended that foundations con-
tinue to be permitted to base a good faith
determination on an affidavit of a foreign
organization attested to by a principal of-
ficer of the foreign organization. These
commenters noted that grantee affidavits
are often a reliable means of collecting
facts about the organization and opera-
tions of the foreign grantee, even if, as one
commenter noted, on matters of U.S. tax
law a grantmaker cannot ordinarily rely
on a foreign organization's conclusion
that the grantee has a particular tax status.
Several commenters noted that the current
procedures outlined in Rev. Proc. 92-94
require that affidavits include significant
detail and specific accompanying infor-
mation, which, in their experience, en-
sures that a foundation has a clear picture
of the organization and operation of the
foreign organization before making a de-
termination based on the affidavit. How-

ever, these commenters also noted that, in
their experience, it was often necessary
for someone at the foundation (presum-
ably with knowledge of U.S. tax law) to
work closely with a foreign organization
to ensure that the principal officer attest-
ing to the affidavit understands exactly
what is called for and that the affidavit is
appropriately completed.

Many commenters stated that founda-
tions should not be required to obtain pro-
fessional tax advice and requested assur-
ance that a foundation could continue to
make good faith determinations without
having to engage counsel or another qual-
ified tax practitioner, especially if the
foundation or the grant is small. One com-
menter noted that engaging a qualified tax
practitioner may impose substantial costs
on a foundation, particularly if the foun-
dation makes repeated grants to the same
organization. Another commenter stated
that it would be excessive for the regula-
tions to suggest that a grantmaker must
ordinarily use professional advisors in or-
der for a determination to be in good faith,
but noted that if a grantmaker goes with-
out professional advice, it is fair for the
IRS to review its conclusions and its pro-
cess for reaching those conclusions to see
if the grantmaker has complied with the
good faith determination standard in the
regulations.

One commenter favored eliminating
the grantee affidavit as a free-standing
means for making equivalency determina-
tions. In the commenter's experience, the
staff and volunteers of most, but not all,
foreign grantees have neither the training
nor the experience with U.S. tax law
needed to make determinations called for
by Rev. Proc. 92-94. Therefore, the com-
menter believed it is important to elimi-
nate reliance on the grantee affidavit.

The Treasury Department and the IRS
agree that a grantee affidavit may be a
reliable basis for forming a good faith
determination in appropriate situations,
for example, if the grantee has sufficient
knowledge of U.S. tax law to ensure that
the affidavit is appropriately completed
and contains all relevant information.
However, many foreign organizations
may lack knowledge of U.S. tax law of
charities, as noted by one commenter. In
addition, although some foundations have
knowledge of U.S. tax law sufficient to

assess the reliability of grantee affidavits,
to assist foreign grantees in completing
the affidavits properly (if necessary), and
to appropriately apply the law to the facts
stated in the affidavit, the Treasury De-
partment and IRS do not believe that such
knowledge of U.S. tax law is universal.
Accordingly, the Treasury Department
and IRS do not think it is appropriate to
ordinarily consider a good faith determi-
nation to have been made solely because it
is based on a grantee affidavit. Therefore,
under the final regulations, a grantee affi-
davit is not included in the special rule as
a basis upon which a determination ordi-
narily will be considered a good faith de-
termination.

The final regulations do not, however,
foreclose the use of grantee affidavits as a
source of information in otherwise mak-
ing a good faith determination. Nor does
elimination of the affidavit for purposes of
the special rule mean that the foundation
must obtain written advice from a quali-
fied tax practitioner in order to make a
good faith determination. For example, a
foundation manager with understanding
of U.S. charity tax law may under the
general rule make a good faith determina-
tion that a foreign grantee is a qualifying
public charity based on the information in
an affidavit supplied by the grantee. Fur-
thermore, foundation managers or their
in-house counsel may themselves be qual-
ified tax practitioners, whose written ad-
vice may be reasonably relied upon for
determinations to come within the special
rule.

One commenter suggested that to en-
sure that affidavits of foreign organiza-
tions provide a reliable basis for making a
good faith determination, the IRS should
further clarify what supporting documen-
tation must be provided by a foreign or-
ganization and when private foundations
may in good faith rely on the responses of
foreign organizations. This commenter
recommended that the IRS amplify Rev.
Proc. 92-94 to state explicitly when the
response of the foreign organization is
sufficient and when additional supporting
documentation (for example, a copy of the
relevant law) should be requested from
the organization. The Treasury Depart-
ment and the IRS have concluded, how-
ever, that due to the many possible factual
differences in foreign organizations'

structures, governance, operations, finan-
cial support, and relevant local laws and
practices, it would be difficult to provide
specific guidance governing affidavits and
supporting documentation in various
situations.

Some commenters raised concerns that
removing reliance on grantee affidavits
for purposes of the special rule would
increase costs for foundations and inhibit
international grantmaking, particularly for
those grantors making many small grants
to foreign organizations. However, com-
menters generally agreed with the Trea-
sury Department and IRS that the changes
proposed in the regulations could lower
the cost of obtaining professional advice
on equivalency determinations by expand-
ing the class of advisors who may provide
written advice to foundation managers. In-
deed, based on publicly available informa-
tion, it appears that foundations relying on
the proposed rules (as permitted) are now
able to obtain professional advice from
qualified tax practitioners to come within
the special rule at a significantly reduced
cost. Furthermore, under the final regula-
tions, grantee affidavits remain a cost-
effective way of obtaining information
relevant to making good faith determina-
tions and foundations may continue to
rely on them when making determinations
to the extent reliance is reasonable and
appropriate under the facts and circum-
stances. Accordingly, the Treasury De-
partment and IRS believe that the final
regulations achieve the balance of facili-
tating international grantmaking while
still ensuring that equivalency determina-
tions are appropriately made.

To mitigate the effects of elimination
of reliance on grantee affidavits for pur-
poses of the special rule, the final regula-
tions provide a 90-day transition period
similar to that set forth in § 53.4945-
5(f)(2) (dealing with the implementation
of the expenditure responsibility rules).
During this 90-day period, foundations
may distribute grants in accordance with
the former regulations regarding the use
of grantee affidavits and opinions of coun-
sel of the grantor or grantee. In addition,
under the final regulations, if a grant is
distributed pursuant to a written commit-
ment made prior to the applicability date
of the final regulations and the grantor
made a determination in good faith based

on the prior regulations, the distribution is
treated as compliant as long as the grant is
paid out to the grantee within five years.

#### Period for reliance on written advice

The preamble to the proposed regula-
tions requested comments on whether a
time limit for reliance on written advice is
appropriate, and if so, suggestions for the
length of time that should be considered
reasonable. Most commenters responded
affirmatively to this request and favored
guidance setting forth a definite period for
reliance on written advice, with most sug-
gesting a period of generally two years
(starting from the date of the written ad-
vice or the time of the factual information
on which the written advice is based).

More specifically, commenters recom-
mended that foundations be able to rely on
written advice that a foreign organization
meets a public support test under
§ 1.170A-9(f)(4)(vii)(B) or § 1.509(a)-
3(c)(1)(i) for periods similar to those in
the rules applicable to publicly supported
organizations that have been recognized
by the IRS as exempt under section
501(c)(3) and described in section
170(b)(1)(A)(vi) or 509(a)(2).3 For exam-
ple, one commenter noted that for section
170(b)(1)(A)(vi) and section 509(a)(2) or-
ganizations, if an organization meets the
public support test for a five-year test pe-
riod, then for most purposes, including for
purposes of sections 4942 and 4945, the
organization is treated as publicly sup-
ported for the two tax years immediately
following the end of the five-year support
test period. See § 1.170A-9(f)(4)(vii)(B)
and § 1.509(a)-3(c)(1)(i) .Thus, if an or-
ganization meets a public support test for
a five-year test period ending in 2014, the
organization is also considered publicly
supported in 2015 and (for most purposes)
2016.

Commenters also noted that Rev. Proc.
92-94, section 4.05, provides a general
two-year period for reliance on an affida-
vit with regard to a foreign grantee's pub-
lic support status, such that it is ordinarily
necessary to obtain a full update of finan-
cial information to determine public sup-
port under sections 170(b)(1)(A)(vi) and

509(a)(2) only every other year. Citing
these provisions, some commenters re-
quested that the final regulations permit
reliance for two tax years after the end of
the foreign organization's last tax year of
financial information used to determine
the organization's public support. Thus,
for example, commenters suggested that a
2012 equivalency determination based on
financial information from 2007-2011
should be sufficient to demonstrate that
the organization would be considered a
public charity for both 2012 and 2013,
resulting in a period of reliance of up to
two years, depending on when in 2012 the
determination was made. One commenter
suggested that reliance should extend only
until the 15th day of the fifth month after
the end of the first year following the test
period - in the example above, until May
15, 2013 - and that a qualified tax practi-
tioner should have to review the foreign
grantee's sources of financial support for
2012 before issuing advice that the orga-
nization can be treated as publicly sup-
ported for the remainder of 2013.

For other qualifying public charities,
which do not have a public support re-
quirement, such as schools or hospitals,
one commenter requested a reliance pe-
riod of five years, with a requirement to
get a certificate after three years that the
relevant law and facts have not changed in
any material respect. Another commenter
suggested that a foundation be able to rely
on advice if the information (other than
that for the public support requirement) is
current in the present or immediately pre-
ceding accounting period of the grantee.

The Treasury Department and the IRS
agree with commenters that providing a
specific timeframe for reliance on written
advice for purposes of the special rule will
provide clarity for foundations seeking to
meet the requirements of the rule and will
promote determinations that are consis-
tently based on current information.
Therefore, the final regulations provide
that, for purposes of the special rule, writ-
ten advice of a qualified tax practitioner
serving as the basis for a good faith de-
termination must be "current." Written ad-
vice will be considered current if, as of the
date of the distribution, the relevant law

on which the advice was based has not
changed since the date of the written ad-
vice and the factual information on which
the advice was based is from the organi-
zation's current or prior year. However,
consistent with rules for determinations of
public support over a five-year test period
for U.S. public charities, written advice
that an organization satisfied the public
support requirements under section
170(b)(1)(A)(vi) or section 509(a)(2)
based on support over a test period of five
years will be treated as current for the two
years of the grantee immediately follow-
ing the end of the five-year test period. For
purposes of these rules, an organization's
year refers to its taxable year for U.S. tax
purposes, or its annual accounting period
if it does not have a U.S. taxable year.
Additional guidance and examples illus-
trating the application of these rules may
be provided in the update to Rev. Proc.
92-94, discussed further in the next sec-
tion of this preamble.

It should be noted that the rules regard-
ing when written advice will be consid-
ered current apply only for purposes of the
special rule. Although this standard re-
flects a belief that it will usually be rea-
sonable to rely on written advice of a
qualified tax practitioner if the advice and
underlying facts are no more than two
years old (provided the foundation does
not know or have reason to know that
such information is no longer accurate), it
is possible that written advice that is not
current for purposes of the special rule
may, under some facts and circumstances,
reasonably serve as the basis for a good
faith determination under the general rule.
The age of the facts underlying the written
advice would be a consideration in deter-
mining whether a good faith determina-
tion has been made.

Qualified tax practitioners must, of
course, satisfy all requirements for written
advice under Circular 230 as of the date of
issuance of the written advice (including
requirements regarding the factual basis
for the advice). The rules regarding when
written advice will be considered current
for purposes of making distributions to
grantees do not alter the Circular 230 stan-
dards applicable to qualified tax practitio-

3These rules provide that a publicly supported organization that fails to meet the applicable public support test for two consecutive years will be treated as a private foundation as of the
first day of the second consecutive taxable year only for purposes of sections 507, 4940, and 6033.

ners, which provide that the practitioner
must base the written advice on reason-
able factual assumptions and reasonably
consider all relevant facts and circum-
stances that the practitioner knows or rea-
sonably should know. To avoid any im-
plication that the reliance period under the
special rule would permit written advice
to be based on outdated factual informa-
tion, the final regulation has been revised
to clarify that the written advice must con-
tain sufficient facts to permit the IRS to
determine that the grantee would be likely
to qualify as a public charity at the time
the advice is written.

#### Update of Rev. Proc. 92-94

The preamble to the proposed regula-
tions also requested comments on whether
Rev. Proc. 92-94 should be modified to
take into account changes in the public
support test and whether additional guide-
lines regarding appropriate timeframes for
gathering information should be provided.
Most commenters recommended updating
Rev. Proc. 92-94 and noted that it is fre-
quently used by qualified tax practitioners
for gathering factual information on
which to base their written advice. Com-
menters also recommended that an up-
dated revenue procedure address several
key issues relating to foreign organiza-
tions, including foreign school compli-
ance with Rev. Proc. 75-50, 1975-2 CB
587, the nature of support from foreign
governments, and foreign hospital com-
pliance with section 501(r) (subsequently
addressed at § 1.501(r)-1(b)(17)).

The IRS intends to publish an updated
revenue procedure, revised to reflect the
changes implemented in these regulations
as well as changes to the public support
tests for section 170(b)(1)(A)(vi) and
509(a)(2) organizations set forth in final
regulations implementing the redesign of
Form 990, published in the Federal Reg-
ister (TD 9549; 76 FR 55746) on Septem-
ber 8, 2011. The Treasury Department and
the IRS will consider the issues raised by

commenters in developing the updated
revenue procedure.

Reliance on written advice shared by
another foundation

One commenter asked for confirmation
that a foundation could share the written
advice of its in-house counsel or other
qualified tax practitioner with other foun-
dations, and that the other foundations
could make their determinations based on
the shared advice, without incurring ex-
cise taxes.

Written advice relating to the grant-
ee's status for purposes of an equiva-
lency determination is based on the facts
and circumstances of the grantee, and
not on the facts and circumstances of the
grantor foundation that received the ad-
vice. Therefore, it is possible that the
conclusions reached in the written ad-
vice one foundation received from a
qualified tax practitioner could reason-
ably be used by another foundation to
make a good faith determination about
the same grantee. This may be the case,
for example, if the foundation with
whom the written advice is shared
knows the qualified tax practitioner well
and is familiar with the due diligence
practices of the foundation that provided
the facts to the qualified tax practitioner
and received the written advice. How-
ever, when written advice obtained by
one foundation is later shared with a
second foundation (or shared even fur-
ther with other foundations), the foun-
dation seeking to base its good faith
determination on the written advice may
have no knowledge of the qualified tax
practitioner that gave the advice or
whether all material facts were dis-
closed to the practitioner. Although re-
liance on shared advice of a trusted tax
practitioner that is based on all the ma-
terial facts may be economical, and in
some cases may be reasonable and ap-
propriate, the Treasury Department and
the IRS are concerned that, in other
cases, the foundation receiving the ad-

vice may not be in a position to appro-
priately evaluate the reliability of the
written advice that was shared. Thus, the
final regulations do not prohibit a foun-
dation from using written advice shared
with it by another foundation in making
a good faith determination if it is rea-
sonable to do so under all the facts and
circumstances (including the age of the
facts supporting the written advice).
However, the final regulations clarify
that for a foundation seeking the benefit
of the special rule, the written advice a
foundation relies on in making its deter-
mination must be received from the
qualified tax practitioner (rather than
from another foundation).

Equivalency determinations by
sponsoring organizations of donor
advised funds

Commenters suggested that the Trea-
sury Department and the IRS clarify that
sponsoring organizations of donor advised
funds can use these final regulations to
make equivalency determinations for pur-
poses of distributions from donor advised
funds to foreign organizations. Until fur-
ther guidance is issued, sponsoring orga-
nizations of donor advised funds may use
these regulations as guidance in making
equivalency determinations (applying the
definition of "disqualified supporting or-
ganization" under section 4966(d)(4) in
lieu of section 4942(g)(4)(A)(i) or (ii)).4

Reliance by public charities

One commenter proposed that the final
regulations also allow public charities to
make equivalency determinations to avoid
the requirements imposed on them by
Rev. Rul. 68-489, 1968-2 CB 210, for
grants to organizations not exempt under
section 501(c)(3). That ruling permits a
section 501(c)(3) organization to distrib-
ute funds to organizations not exempt un-
der section 501(c)(3) if the grantor orga-
nization ensures use of the funds for
section 501(c)(3) purposes by limiting

4This is consistent with the Joint Committee on Taxation, Technical Explanation of H.R. 4, the "Pension Protection Act of 2006" (JCX-38-06, Aug. 3, 2006) at p. 349, which provides:

For purposes of the requirement that a distribution be "to" an organization described in section 170(b)(1)(A), in general, it is intended that rules similar to the rules of Treasury regulation
§ 53.4945-5(a)(5) apply. Under such regulations, for purposes of determining whether a grant by a private foundation is "to" an organization described in section 509(a)(1), (2), or
(3) and so not a taxable expenditure under section 4945, a foreign organization that otherwise is not a section 509(a)(1), (2), or (3) organization is considered as such if the private
foundation makes a good faith determination that the grantee is such an organization. Similarly, under the provision, if a sponsoring organization makes a good faith determination
(under standards similar to those currently applicable for private foundations) that a distributee organization is an organization described in section 170(b)(1)(A) (other than a
disqualified supporting organization), then a distribution to such organization is not considered a taxable distribution.

distributions to specific projects in fur-
therance of its own exempt purposes, re-
tains control and discretion as to the use of
the funds, and maintains records establish-
ing that the funds were used for section
501(c)(3) purposes. The commenter's pro-
posal is outside the scope of this regula-
tions project, but it may be considered in
future guidance.

Equivalency determinations for domestic
grantees and foreign government
grantees

One commenter requested that the
equivalency determination procedures be
made expressly applicable to grantees in
the U.S. as well as foreign grantees if the
domestic grantee is not required to obtain
a determination from the IRS or the de-
termination is pending with the IRS. An-
other commenter requested clarification
that a foundation could use the same pro-
cedures to determine the status of grantees
that are foreign governments, agencies or
instrumentalities of foreign governments,
or international organizations (which are
treated as section 509(a)(1) organizations
under § 53.4945-5(a)(4)(iii), even if they
are not described in section 501(c)(3), so
long as the grant is made exclusively for
charitable purposes). Both of these sug-
gestions are beyond the scope of this reg-
ulations project but may be considered in
future guidance.

### Parallel changes to similar regulations

Commenters suggested that the Trea-
sury Department and the IRS make corre-
sponding changes to other regulations that
provide for determinations similar to
equivalency determinations. Section
53.4945-6(c)(2) requires generally that a
grant made to an organization not de-
scribed in section 501(c)(3) be maintained
in a separate charitable fund, unless made
to a foreign organization that in the rea-
sonable judgment of a foundation man-
ager is described in section 501(c)(3)
(other than section 509(a)(4)). Section
1.1441-9 sets forth exemptions from
withholding of tax on exempt income of
foreign tax-exempt organizations, and al-
lows a withholding agent to accept an
opinion from a U.S. counsel concluding
that a foreign organization is described in

section 501(c)(3) and is not a private
foundation, supported by an affidavit of
the organization. For more than 20 years,
under Rev. Proc. 92-94, a foundation has
been able to make the reasonable judg-
ment required by § 53.4945-6(c)(2) by
following the same procedure for making
a good faith determination under
§§ 53.4942(a)-3(a)(6) and 53.4945-
5(a)(5). The Treasury Department and the
IRS anticipate that any revised version of
that revenue procedure will continue to
provide that foundations may meet the
requirements of § 53.4945-6(c)(2) by
meeting the requirements of
§§ 53.4942(a)-3(a)(6) and 53.4945-
5(a)(5). The suggested changes to
§ 1.1441-9 are beyond the scope of this
regulations project, but may be considered
in future guidance.

### Amendments to regulations conforming to statutory and regulatory changes

The final regulations also include sev-
eral amendments to conform the regula-
tions to prior statutory changes. Specifi-
cally, changes were made to
§§ 53.4942(a)-3(a)(2)(i), 53.4942(a)-
3(a)(6)(i), 53.4945-5(a)(1), 53.4945-
5(a)(5)(i), 53.4945-5(a)(6)(ii), and
53.4945-5(b)(5). Section 4945(d)(4) was
amended in 1984 to treat exempt operat-
ing foundations under section 4940(d)(2)
as organizations that may receive grants
for which expenditure responsibility is not
required. Sections 4942 and 4945(d)(4)
were amended in 2006 to eliminate certain
section 509(a)(3) supporting organiza-
tions from the class of organizations that
may receive distributions treated as qual-
ifying distributions and that may receive
grants for which expenditure responsibil-
ity is not required. Changes to conform
the regulations to these statutory changes
were made in §§ 53.4942(a)-3(a)(6)(i)
and 53.4945-5(a)(5)(i) of the proposed
regulations, and the changes to the other
parts of §§ 53.4942(a)-3 and 53.4945-5
are being made in the final regulations for
consistency. Similarly, for purposes of
consistency with the changes in the pro-
posed regulations being implemented in
these final regulations, § 53.4945-5(b)(5)
is being updated to allow written advice
from a qualified tax practitioner for pur-
poses of this provision, as well as grantee

affidavits and opinions of counsel of the
grantee, which continue to be permitted
for the purposes of § 53.4945-5(b)(5).

### Effective/Applicability Date and Transition Relief

The final regulations apply generally to
distributions made after the date of publi-
cation of this Treasury decision in the
Federal Register. However, a good faith
determination may continue to be made in
accordance with the prior regulations for
any distribution to a foreign organization
within 90 days after such date. Also, a
foundation that has made a written com-
mitment on or before the date of publica-
tion of these final regulations in the Fed-
eral Register may make distributions to
the foreign organization, in fulfillment of
that commitment and pursuant to a deter-
mination made in good faith in accor-
dance with the prior regulations, for up to
five years from the date of publication.

## Availability of IRS Documents

For copies of recently issued revenue
procedures, revenue rulings, notices and
other guidance published in the Internal
Revenue Bulletin, please visit the IRS
Web site at http://www.irs.gov or contact
the Superintendent of Documents, U.S.
Government Printing Office, Washington,
DC 20402.

## Special Analyses

Certain IRS regulations, including
these, are exempt from the requirements
of Executive Order 12866, as supple-
mented and reaffirmed by Executive Or-
der 13563. Therefore, a regulatory impact
assessment is not required. It also has
been determined that section 553(b) of the
Administrative Procedure Act (5 U.S.C.
chapter 5) does not apply to these
regulations.

It is hereby certified that the collection
of information in these regulations will
not have a significant economic impact on
a substantial number of small entities. The
collection of information is in
§§ 53.4942(a)-3(a)(6) and 53.4945-
5(a)(5) and is part of the collection of
information for Form 990-PF. The equiv-
alency determination process set forth in
these regulations provides foundations

with an optional procedure for determin-
ing that foreign organizations are qualify-
ing public charities. The Treasury Depart-
ment and the IRS believe that the
economic impact of the proposed regula-
tions on grantors making equivalency de-
terminations has already been a reduction
in cost of obtaining written tax advice, by
expanding the class of practitioners whose
written advice may form the basis of good
faith determinations. The final regulations
finalize this policy. The final regulations
continue to permit grantee affidavits to be
used in making good faith determinations
under the general rule (although without
the same level of reliance as under the
special rule) and it is expected that affi-
davits will continue to be used for such
purpose with small grants. Therefore, a
Regulatory Flexibility Analysis under the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) is not required. Pursuant to
section 7805(f) of the Internal Revenue
Code, the notice of proposed rulemaking
preceding these regulations was submitted
to the Chief Counsel for Advocacy of the
Small Business Administration for com-
ment on its impact on small businesses,
and no comment was received.

### Drafting Information

The principal author of these regula-
tions is Ward L. Thomas of the Office of
Associate Chief Counsel (Tax-Exempt
and Government Entities). However,
other personnel from the Treasury Depart-
ment and the IRS participated in their
development.

* * * * *

### Adoption of Amendments to the Regulations

Accordingly, 26 CFR part 53 is
amended as follows:

### PART 53 - FOUNDATION AND SIMILAR EXCISE TAXES

Paragraph 1. The authority citation for
part 53 continues to read in part as fol-
lows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 53.4942 (a)-3 is
amended by:

1\. Revising paragraphs (a)(2) introduc-
tory text, (a)(2)(i), and (a)(6).

2\. Adding paragraph (f).

The revisions and addition read as fol-
lows:

§ 53.4942(a)-3 Qualifying distributions
defined.

(a) * * *

(2) Definition. The term "qualifying
distribution" means:

(i) Any amount (including program re-
lated investments, as defined in section
4944(c), and reasonable and necessary ad-
ministrative expenses) paid to accomplish
one or more purposes described in section
170(c)(1) or (2)(B), other than any contri-
bution to:

(a) A private foundation which is not
an operating foundation (as defined in sec-
tion 4942(j)(3)), except as provided in
paragraph (c) of this section;

(b) An organization controlled (di-
rectly or indirectly) by the contributing
private foundation or one or more disqual-
ified persons with respect to such founda-
tion, except as provided in paragraph (c)
of this section; or

(c) An organization described in sec-
tion 4942(g)(4)(A)(i) or (ii), if paid by a
private foundation that is not an operating
foundation;

* * * * *

(6) Certain foreign organizations-(i)
In general. A distribution for purposes
described in section 170(c)(2)(B) to a for-
eign organization, which has not received
a ruling or determination letter that it is an
organization described in section
509(a)(1), (a)(2), or (a)(3) or in section
4942 (j)(3), will be treated as a distribu-
tion made to an organization described in
section 509(a)(1), (a)(2), or (a)(3) (other
than an organization described in section
4942(g)(4)(A)(i) or (ii)) or in section
4942(j)(3) if the distributing foundation
has made a good faith determination that
the donee organization is an organization
described in section 509(a)(1), (a)(2), or
(a)(3) (other than an organization de-
scribed in section 4942(g)(4)(A)(i) or (ii))
or in section 4942(j)(3). A determination
ordinarily will be considered a good faith
determination if the determination is
based on current written advice received
from a qualified tax practitioner conclud-
ing that the donee is an organization de-
scribed in section 509(a)(1), (a)(2), or
(a)(3) (other than an organization de-

scribed in section 4942(g)(4)(A)(i) or (ii))
or in section 4942(j)(3), and if the foun-
dation reasonably relied in good faith on
the written advice in accordance with the
requirements of § 1.6664-4(c)(1) of this
chapter. The written advice must set forth
sufficient facts concerning the operations
and support of the donee organization for
the Internal Revenue Service to determine
that the donee organization would be
likely to qualify as an organization de-
scribed in section 509(a)(1), (a)(2), or
(a)(3) (other than an organization de-
scribed in section 4942(g)(4)(A)(i) or (ii))
or in section 4942(j)(3) as of the date of
the written advice. For purposes of this
section, except as provided in the next
sentence, written advice will be consid-
ered current if, as of the date of distribu-
tion, the relevant law on which the advice
is based has not changed since the date of
the written advice and the factual infor-
mation on which the advice is based is
from the donee's current or prior taxable
year (or annual accounting period if the
donee does not have a taxable year for
United States federal tax purposes).
Written advice that a donee met the
public support test under section
170(b)(1)(A)(vi) or section 509(a)(2) for a
test period of five years will be treated as
current for purposes of distributions to the
donee during the two taxable years (or, as
applicable, annual accounting periods) of
the donee immediately following the end
of the five-year test period.

(ii) Definitions. For purposes of this
paragraph (a)(6)-

(a) The term "foreign organization"
means any organization that is not de-
scribed in section 170(c)(2)(A).

(b) The term "qualified tax practitio-
ner" means an attorney, a certified public
accountant, or an enrolled agent, within
the meaning of 31 CFR 10.2 and 10.3,
who is subject to the requirements in 31
CFR part 10.

* * * * *

(f) Effective/applicability date and
transition relief. Paragraphs (a)(2)(i) and
(a)(6) of this section are effective on and
apply with respect to distributions made
after September 25, 2015. However, foun-
dations may continue to rely on the pro-
visions of paragraph (a)(6) of this section
as contained in 26 CFR part 53, revised
April 1, 2015, with respect to distributions

made on or before December 24, 2015,
pursuant to a good faith determination
made in accordance with such provisions.
Also, foundations may continue to rely on
the provisions of paragraph (a)(6) of this
section as contained in 26 CFR part 53,
revised April 1, 2015, with respect to dis-
tributions pursuant to a written commit-
ment made on or before September 25,
2015 and pursuant to a good faith deter-
mination made on or before such date in
accordance with such provisions if the
committed amount is distributed within
five years of such date.

Par. 3. Section 53.4945-5 is amended
by:

1\. Revising paragraphs (a)(1), (a)(5),
(a)(6)(ii), and (b)(5).

2\. Adding paragraph (f)(3).

The revisions and addition read as fol-
lows:

§ 53.4945-5 Grants to organizations.

(a) Grants to nonpublic organiza-
tions-(1) In general. Under section
4945(d)(4) the term "taxable expenditure"
includes any amount paid or incurred by a
private foundation as a grant to an orga-
nization (other than an organization de-
scribed in section 509(a)(1), (a)(2), or
(a)(3) (other than an organization de-
scribed in section 4942(g)(4)(A)(i) or (ii))
or in section 4940(d)(2)), unless the pri-
vate foundation exercises expenditure re-
sponsibility with respect to such grant in
accordance with section 4945(h). How-
ever, the granting foundation does not
have to exercise expenditure responsibil-
ity with respect to amounts granted to
organizations described in section
4945(f).

* * * * *

(5) Certain foreign organizations-(i)
In general. If a private foundation makes
a grant to a foreign organization, which
does not have a ruling or determination
letter that it is an organization described in
section 509(a)(1), (a)(2), or (a)(3) or in
section 4940(d)(2), the grant will nonethe-
less be treated as a grant made to an
organization described in section
509(a)(1), (a)(2), or (a)(3) (other than an
organization described in section
4942(g)(4)(A)(i) or (ii)) or in section
4940(d)(2) if the grantor private founda-
tion has made a good faith determination

that the grantee organization is an organi-
zation described in section 509(a)(1),
(a)(2), or (a)(3) (other than an organiza-
tion described in section 4942(g)(4)(A)(i)
or (ii)) or in section 4940(d)(2). A deter-
mination ordinarily will be considered a
good faith determination if the determina-
tion is based on current written advice
received from a qualified tax practitioner
concluding that the grantee is an organi-
zation described in section 509(a)(1),
(a)(2), or (a)(3) (other than an organiza-
tion described in section 4942(g)(4)(A)(i)
or (ii)) or in section 4940(d)(2), and if the
foundation reasonably relied in good faith
on the written advice in accordance with
the requirements of § 1.6664-4(c)(1) of
this chapter. The written advice must set
forth sufficient facts concerning the oper-
ations and support of the grantee organi-
zation for the Internal Revenue Service to
determine that the grantee organization
would be likely to qualify as an organiza-
tion described in section 509(a)(1), (a)(2),
or (a)(3) (other than an organization de-
scribed in section 4942(g)(4)(A)(i) or (ii))
or in section 4940(d)(2) as of the date of
the written advice. For purposes of these
rules, except as provided in the next sen-
tence, written advice will be considered
current if, as of the date of the grant pay-
ment, the relevant law on which the ad-
vice is based has not changed since the
date of the written advice and the factual
information on which the advice is based
is from the grantee's current or prior tax-
able year (or annual accounting period if
the grantee does not have a taxable year
for United States federal tax purposes).
Written advice that a grantee met the
public support test under section
170(b)(1)(A)(vi) or section 509(a)(2) for a
test period of five years will be treated as
current for purposes of grant payments to
the grantee during the two taxable years
(or, as applicable, annual accounting pe-
riods) of the grantee immediately follow-
ing the end of the five-year test period.
See paragraphs (b)(5) and (6) of this sec-
tion for additional rules relating to foreign
organizations.

(ii) Definitions. For purposes of this
paragraph (a)(5)-

(a) The term "foreign organization"
means any organization that is not de-
scribed in section 170(c)(2)(A).

(6) * * *

(ii) To governmental agencies. If a pri-
vate foundation makes a grant to an orga-
nization described in section 170(c)(1)
and such grant is earmarked for use by
another organization, the granting founda-
tion need not exercise expenditure respon-
sibility with respect to such grant if the
section 170(c)(1) organization satisfies the
Commissioner in advance that:

(a) Its grantmaking program is in fur-
therance of a purpose described in section
170(c)(2)(B), and

(b) The section 170(c)(1) organization
exercises "expenditure responsibility" in a
manner that would satisfy this section if it
applied to such section 170(c)(1) organi-
zation. However, with respect to such
grant, the granting foundation must make
the reports required by section 4945(h)(3)
and paragraph (d) of this section, unless
such grant is earmarked for use by an
organization described in section
509(a)(1), (a)(2), or (a)(3) (other than an
organization described in section
4942(g)(4)(A)(i) or (ii)), or in section
4940(d)(2).

(b) * * *

(5) Certain grants to foreign organiza-
tions. With respect to a grant to a foreign
organization (other than an organization
described in section 509(a)(1), (a)(2), or
(a)(3) (other than an organization de-
scribed in section 4942(g)(4)(A)(i) or (ii))
or in section 4940(d)(2) or treated as so
described pursuant to paragraph (a)(4) or
(5) of this section), paragraph (b)(3)(iv) or
(b)(4)(iv) of this section shall be deemed
satisfied if the agreement referred to in
paragraph (b)(3) or (4) of this section im-
poses restrictions on the use of the grant
substantially equivalent to the limitations
imposed on a domestic private foundation
under section 4945(d). Such restrictions
may be phrased in appropriate terms un-
der foreign law or custom and ordinarily
will be considered sufficient if an affidavit
or opinion of counsel (of the grantor or
grantee) or written advice of a qualified
tax practitioner is obtained stating that,
under foreign law or custom, the agree-

ment imposes restrictions on the use of the
grant substantially equivalent to the re-
strictions imposed on a domestic private
foundation under paragraph (b)(3) or (4)
of this section.

* * * * *

(f) * * *

(3) Effective/applicability date of para-
graphs (a)(1), (a)(5), (a)(6)(ii), and (b)(5)
and transition relief. Paragraphs (a)(1),
(a)(5), (a)(6)(ii), and (b)(5) of this section
are effective on and apply with respect to
grants paid after September 25, 2015.
However, foundations may continue to
rely on paragraph (a)(5) as contained in 26

CFR part 53, revised April 1, 2015, with
respect to grants paid on or before Decem-
ber 24, 2015, pursuant to a good faith
determination made in accordance with
such provisions. Also, foundations may
continue to rely on paragraph (a)(5) as
contained in 26 CFR part 53, revised April
1, 2015, with respect to grants paid pur-
suant to a written commitment made on or
before September 25, 2015 and pursuant
to a good faith determination made on or
before such date in accordance with such
provisions if the committed amount is
paid out within five years of such date.

John M. Dalrymple,
Deputy Commissioner for
Services and Enforcement.

Approved: September 16, 2015.

Mark J. Mazur,
Assistant Secretary of the
Treasury (Tax Policy).

(Filed by the Office of the Federal Register on September
23, 2015, 8:45 a.m., and published in the issue of the Federal
Register for September 25, 2015, 80 F.R. 24346)

# Part III. Administrative, Procedural, and Miscellaneous

26 CFR 1.6049.00-00: Returns Relating to Pay-
ments of Interest
(Also: 1.3406.07-00 Exceptions to Backup With-
holding)

## Rev. Proc. 2015-50 SECTION 1. PURPOSE

This revenue procedure supplements
the listing in Revenue Procedure 2014-
64, 2014-53 I.R.B. 1022, of the countries
with which the Department of the Trea-
sury (Treasury Department) and the Inter-
nal Revenue Service (IRS) have deter-
mined that it is appropriate to have an
automatic exchange relationship with re-
spect to the information collected under
§§ 1.6049-4(b)(5) and 1.6049-8 of the
Income Tax Regulations.

## SECTION 2. BACKGROUND

Sections 1.6049-4(b)(5) and 1.6049-
8(a), as revised by TD 9584, require the
reporting of certain deposit interest paid to
nonresident alien individuals on or after Jan-
uary 1, 2013. Rev. Proc. 2012-24, 2012-20
I.R.B. 913, was published contemporane-
ously with the publication of TD 9584. Sec-
tion 4 of that revenue procedure identified
the countries with which the Treasury De-
partment and the IRS had determined that it
was appropriate to have an automatic ex-
change relationship with respect to the in-
formation collected under §§ 1.6049-
4(b)(5) and 1.6049-8. Rev. Proc. 2012-14

was updated and superseded by Rev. Proc.
2014-64. This revenue procedure supple-
ments Rev. Proc. 2014-64 by adding 16
countries (Brazil, Czech Republic, Estonia,
Gibraltar, Hungary, Iceland, India, Latvia,
Liechtenstein, Lithuania, Luxembourg,
New Zealand, Poland, Slovenia, South Af-
rica, and Sweden) to the list of countries in
Section 4.

## SECTION 3. SUPPLEMENT TO REV. PROC. 2014-64

Section 4 of Rev. Proc. 2014-64 is
supplemented to read as follows:

The following list identifies the coun-
tries with which the automatic exchange
of the information collected under
§§ 1.6049-4(b)(5) and 1.6049-8 has
been determined by the Treasury Depart-
ment and the IRS to be appropriate:

Australia

Brazil

Canada

Czech Republic

Denmark

Estonia

Finland

France

Germany
Gibraltar

Guernsey

Hungary

Iceland

India

Ireland
Isle of Man
Italy

Jersey
Latvia

Liechtenstein

Lithuania

Luxembourg
Malta
Mauritius

Mexico

Netherlands

New Zealand

Norway
Poland

Slovenia

South Africa

Spain

Sweden

United Kingdom

## SECTION 4. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2014-64 is supplemented.

## SECTION 5. DRAFTING INFORMATION

The principal author of this revenue
procedure is Jackie Bennett Manasterli of
the Office of Associate Chief Counsel (In-
ternational). For further information re-
garding this revenue procedure contact
Ms. Manasterli at (202) 317-5218 (not a
toll-free number).

Note. This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for
Substitute Forms W-2 and W-3.

26 CFR 601. 602: Tax forms and instructions.

(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)

Rev. Proc. 2015-51

## TABLE OF CONTENTS

Part 1 - GENERAL

Section 1.1 - Purpose

584

Section 1.2 - What's New

586

Section 1.3 - General Rules for Paper Forms W-2 and W-3

586

Section 1.4 - General Rules for Filing Forms W-2 (Copy A) Electronically

587

### Part 2 - SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3

Section 2.1 - Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
588

Section 2.2 - Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed with the SSA
590

Section 2.3 - Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)
592
Section 2.4 - Electronic Delivery of Form W-2 and W-2c Recipient Statements
595

#### Part 3 - ADDITIONAL INSTRUCTIONS

Section 3.1 - Additional Instructions for Form Printers

595

Section 3.2 - Instructions for Employers

596

Section 3.3 - OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3 Substitute Forms

596

Section 3.4 - Order Forms and Instructions

597

Section 3.5 - Effect on Other Documents

597

Section 3.6 - Exhibits

597

## Part 1

### General

Section 1.1 - Purpose

.01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue
Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of
substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage
and Tax Statements, for wages paid during the 2015 calendar year.

.02 For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form
W-3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form
W-2 or a substitute Form W-3 must conform to the specifications in this revenue procedure to
be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this
revenue procedure. Preparers should also refer to the 2015 General Instructions for Forms W-2
and W-3 for details on how to complete these forms. See Section 3.4, for information on
obtaining the official IRS forms and instructions. See Sections 2.3 and 2.4, for requirements for
the copies of substitute forms furnished to employees and for electronic delivery of recipient
statements.

.03 For purposes of this revenue procedure, the official IRS-printed red dropout ink Forms W-2
(Copy A) and W-3, and their exact substitutes, are referred to as "red-ink." The SSA-approved
black-and-white Forms W-2 (Copy A) and W-3 are referred to as "substitute black-and-white
Copy A" and "substitute black-and-white W-3" forms.

Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee
statements should be emailed to Substituteforms@irs.gov. Please enter "Substitute Forms" on the
subject line. Or send your questions to:

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
5000 Ellin Rd., C6-440
Lanham, MD 20706

Any questions about the black-and-white Copy A and W-3 forms should be emailed to
copy.a.forms@ssa.gov or sent to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Note. You should receive a response from either the IRS or the SSA within 30 days.

.04 Some Forms W-2 that include logos, slogans, and advertisements (including advertisements
for tax preparation software) may be confused with questionable Forms W-2. An employee may
not recognize the importance of the employee copy for tax reporting purposes due to the use of
logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and
advertising will not be allowed on Copy A of Forms W-2, Forms W-3, or any employee copies
reporting wages paid during the 2010 calendar year, and thereafter, with the following exceptions:

· Forms may include the exact name of the employer or agent, primary trade name, trademark,
service mark, or symbol of the employer or agent.

· Forms may include an embossment or watermark on the information return (and copies) that is a
representation of the name, a primary trade name, trademark, service mark, or symbol of the
employer or agent.

· Presentation may be in any typeface, font, stylized fashion, or print color normally used by the
employer or agent, and used in a non-intrusive manner.

· These items must not materially interfere with the ability of the recipient to recognize, understand,
and use the tax information on the employee copies.

· Corrected information on information returns and employee copies that was shown on Forms W-2
for amounts paid before January 1, 2011, is an exception.

The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on any
of the substitute form copies.

The information return and employee copies must clearly identify the employer's name associated
with its employer identification number.

Logos and slogans, may be used on permissible enclosures, such as a check or account statement, other
than information returns and payee copies.

Forms W-2 and W-3 are subject to annual review and possible change. This revenue procedure may
be revised to state other requirements of the IRS and the SSA regarding the preparation and use of
substitute forms for Form W-2 and Form W-3 for wages paid during the 2015 calendar year, at a
future date. If you have comments about the restrictions on including logos, slogans, and advertising
on information returns and employee copies, send or email your comments to: Internal Revenue
Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6-440, Lanham,
MD 20706, or Substituteforms@irs.gov.

.05 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized
customer service call site to answer questions related to information returns (Forms W-2, W-3, W-2c,
W-3c, 1099 series, 1096, etc.). You can reach the call site at 1-866-455-7438 (toll-free) or 304-263-
8700 (not a toll-free number). Persons with a hearing or speech disability with access to Telecom-
munication Device for the Deaf (TDD) can call 304-579-4827 (not a toll-free number). You may also
email questions to mccirp@irs.gov. Do not submit employee information via email, because electronic
mail is not secure and the information may be compromised.

IRS/IRB does not process information returns which are filed on paper forms. IRS/IRB does not
process Forms W-2 (Copy A). Forms W-2 (Copy A) prepared on paper or electronically must be filed
with the SSA. IRS/IRB does, however, process waiver requests (Form 8508) and extension of time to
file requests (Form 8809) for Forms W-2 (Copy A) and requests for an extension of time to furnish
the employee copies of Form W-2. See Publication 1220, Specifications for Electronic Filing of
Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, for information on waivers and extensions of
time.

.06 The following form instructions and publications provide more detailed filing procedures for
certain information returns:

. General Instructions for Forms W-2 and W-3, (Including Forms W-2AS, W-2CM, W-2GU,
W-2VI, W-3SS, W-2c, and W-3c).

· Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.

.01 Editorial changes. We made editorial changes. Redundancies were eliminated as much as
possible.

#### Section 1.3 - General Rules for Paper Forms W-2 and W-3

.01 Employers not filing electronically must file paper Forms W-2 (Copy A) along with Form
W-3 with the SSA by using either the official IRS form or a substitute form that exactly meets
the specifications shown in Parts 2 and 3 of this revenue procedure.

Note. www.cnmidof.net http//www.hacienda.gobierno.pr. Substitute territorial forms (W-
2AS, W-2GU, W-2VI, W-3SS) should also conform to the specifications as outlined in this
revenue procedure. These forms require the form designation ("W-2AS," "W-2GU," "W-2VI")
on Copy A to be in black ink. If you are an employer in the Commonwealth of the Northern
Mariana Islands, you must contact Department of Finance, Division of Revenue and Taxation,
Commonwealth of the Northern Mariana Islands, P.O. Box 5234 CHRB, Saipan, MP 96950 or
www.cnmidof.net to get Form W-2CM and instructions for completing and filing the form. For
information on Forms 499R-2/W-2PR, use this website: http://www.hacienda.gobierno.pr.

Employers who file with the SSA electronically or on paper may design their own statements to
furnish to employees. These employee statements designed by employers must comply with the
requirements shown in Parts 2 and 3.

.02 Red-ink substitute forms that completely conform to the specifications contained in this
revenue procedure may be privately printed without prior approval from the IRS or the SSA. Only
the substitute black-and-white Copy A and W-3 forms need to be submitted to the SSA for
approval, prior to their use (see Section 2.2).

.03 As in the past, SSA-approved black-and-white Copy A and Form W-3 may be generated
using a printer by following all guidelines and specifications (also see Section 2.2). In general,
regardless of the method of entering data, using black ink on Forms W-2 and W-3 provides better
readability for processing by scanning equipment. Colors other than black are not easily read by
the scanner and may result in delays or errors in the processing of Forms W-2 (Copy A) and W-3.
The printing of the data should be centered within the boxes. The size of the variable data must
be printed in a font no smaller than 10-point.

Note. With the exception of the identifying number, the year, the form number for Form W-3,
and the corner register marks, the preprinted form layout for the red-ink Forms W-2 (Copy A)
and W-3 must be in Flint J-6983 red OCR dropout ink or an exact match.

.04 Substitute forms filed with the SSA and substitute copies furnished to employees that do not
conform to these specifications are unacceptable. Forms W-2 (Copy A) and W-3 filed with the
SSA that do not conform may be returned. In addition, penalties may be assessed for not
complying with the form specifications.

.05 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.

1\. Submit a letter or email citing the specification to the appropriate address in Section 1.1.

2\. State your understanding of the specification.

3\. Enclose an example (if appropriate) of how the form would appear if produced using your
understanding.

4\. Be sure to include your name, complete address, phone number, and if applicable, your email
address with your correspondence.

.06 Any questions about the specifications, especially those for the red-ink Form W-2 (Copy A)
and Form W-3, should be emailed to: Substituteforms@irs.gov. Please enter "Substitute Forms"
on the subject line. Or send your questions to:

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
5000 Ellin Rd., C6-440
Lanham, MD 20706

Any questions about the substitute black-and-white Copy A and W-3 should be emailed to
copy.a.forms@ssa.gov or sent to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Note. You should receive a response within 30 days from either the IRS or the SSA.

.07 Forms W-2 and W-3 are subject to annual review and possible change. Therefore, employers
are cautioned against overstocking supplies of privately-printed substitutes.

.08 Separate instructions for Forms W-2 and W-3 are provided in the 2015 General Instructions
for Forms W-2 and W-3. Form W-3 should be used only to transmit paper Forms W-2 (Copy
A). Form W-3 is a single sheet including only essential filing information. Be sure to make a copy
of your completed Form W-3 for your records. You can order current year official IRS Forms
W-2, W-2AS, W-2GU, W-2VI, W-3, and W-3SS, and the 2015 General Instructions for Forms
W-2 and W-3, online at http://www.IRS.gov/Businesses. Click on the Online Ordering for
Information Returns and Employer Returns link. The IRS provides only cutsheet sets of Forms
W-2 and cutsheets of Form W-3.

.09 Because substitute Forms W-2 (Copy A) and W-3 are machine-imaged and scanned by the
SSA, the forms must meet the same specifications as the official IRS Forms W-2 and W-3 (as
shown in the exhibits).

#### Section 1.4 - General Rules for Filing Forms W-2 (Copy A) Electronically

.01 Employers must file Forms W-2 (Copy A) with the SSA electronically if they are required
to file 250 or more for a calendar year unless the IRS grants a waiver. For details, get the 2015
General Instructions for Forms W-2 and W-3. The SSA publication EFW2, Specifications for
Filing Forms W-2 Electronically, contains specifications and procedures for electronic filing of
Form W-2 information with the SSA. Employers are cautioned to obtain the most recent revision
of EFW2 (and supplements) due to any subsequent changes in specifications and procedures.

.02 You may obtain a copy of the EFW2 by:

Accessing the SSA website at: www.socialsecurity.gov/employer/pub.htm. Enter "EFW2" in the
search box.

.03 Electronic filers do not file a paper Form W-3. See the SSA publication EFW2 for guidance
on transmitting Form W-2 (Copy A) information to SSA electronically.

.04 Employers filing fewer than 250 Forms W-2 are encouraged to electronically file Forms W-2
(Copy A) with the SSA. Doing so will enhance the timeliness and accuracy of forms processing.
You may visit the SSA's employer website at www.socialsecurity.gov/employer. This helpful site
has links to Business Services Online (BSO) and tutorials on registering and using BSO to file
your Forms W-2.

.05 Employers who do not comply with the electronic filing requirements for Form W-2 (Copy
A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file
Form W-2 information with the SSA electronically must not send the same data to the SSA on
paper Forms W-2 (Copy A). Any duplicate reporting may subject filers to unnecessary contacts
by the SSA or the IRS.

##### Part 2 Specifications for Substitute Forms W-2 and W-3

###### Section 2.1 - Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA

.01 The official IRS-printed red dropout ink Form W-2 (Copy A) and W-3 and their exact substitutes
are referred to as red-ink in this revenue procedure. Employers may file substitute Forms W-2 (Copy
A) and W-3 with the SSA. The substitute forms must be exact replicas of the official IRS forms with
respect to layout and content because they will be read by scanner equipment.

Note. Even the slightest deviation can result in incorrect scanning, and may affect money amounts
reported for employees.

.02 Paper used for cutsheets and continuous-pinfed forms for substitute Form W-2 (Copy A) and
Form W-3 that are to be filed with the SSA must be white 100% bleached chemical wood, 18-20
pound paper only, optical character recognition (OCR) bond produced in accordance with the
following specifications:

· Acidity: Ph value, average, not less than

4.5

. Basis weight: 17 x 22 inch 500 cut sheets, pound.

18-20

· Metric equivalent-gm./sq. meter (a tolerance of +5 pct. is allowed)

68-75

· Stiffness: Average, each direction, not less than-milligrams

Cross direction

Machine direction

· Tearing strength: Average, each direction, not less than-grams

· Opacity: Average, not less than-percent

· Reflectivity: Average, not less than-percent

· Thickness: Average-inch

0.0038

Metric equivalent-mm

0.097

(a tolerance of +0.0005 inch (0.0127 mm) is allowed) Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

· Porosity: Average, not less than-seconds

· Finish (smoothness): Average, each side-seconds

20-55

(for information only) the Sheffield equivalent- units

170-d200

· Dirt: Average, each side, not to exceed-parts per million

Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.

.03 All printing of red-ink substitute Forms W-2 (Copy A) and W-3 must be in Flint red OCR
dropout ink except as specified below. The following must be printed in nonreflective black ink:

· Identifying number "22222" or "33333" at the top of the forms.

. Tax year at the bottom of the forms.

· The four (4) corner register marks on the forms.

. The form identification number ("W-3") at the bottom of Form W-3.

. All the instructions below Form W-3 beginning with "Send this entire page .... " line to the bottom
of Form W-3.

.04 The vertical and horizontal spacing for all federal payment and data boxes on Forms W-2 and W-3
must meet specifications. On Form W-3 and Form W-2 (Copy A), all the perimeter rules must be
1-point (0.014-inch), while all other rules must be one-half point (0.007-inch). Vertical rules must be
parallel to the left edge of the form; horizontal rules parallel to the top edge.

.05 The official red-ink Form W-3 and Form W-2 (Copy A) are 7.5 inches wide. Employers filing
Forms W-2 (Copy A) with the SSA on paper must also file a Form W-3. Form W-3 must be the same
width (7.5 inches) as the Form W-2. One Form W-3 is printed on a standard-size, 8.5 x 11-inch page.
Two official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page (exclusive of any
snap-stubs).

.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are .5 inches (1/2 inch).
All margins must be free of printing except for the words "DO NOT STAPLE" on red-ink Form W-3.
The space between the two Forms W-2 (Copy A) is 1.33 inches.

.07 The identifying numbers are "22222" for Form W-2 (Copies A (and 1)) and "33333" for Form
W-3. No printing should appear anywhere near the identifying numbers.

Note. The identifying number must be printed in nonreflective black ink in OCR-A font of 10
characters per inch.

.08 The depth of the individual scannable image on a page must be the same as that on the official IRS
forms. The depth from the top line to the bottom line of an individual Form W-2 (Copy A) must be
4.17 inches and the depth from the top line to the bottom line of Form W-3 must be 4.67 inches.

.09 Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch deep pages. The pinfed
strips must be removed when Forms W-2 (Copy A) are filed with the SSA. The two Forms W-2
(Copy A) on the 11-inch page must not be separated (only the pages are to be separated (burst)). The
words "Do Not Cut, Fold, or Staple Forms on This Page" must be printed twice between the two
Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1, B, C, 2, and D) must
be able to be distinguished and separated into individual forms.

.10 Box 12 of Form W-2 (Copy A) contains four entry boxes - 12a, 12b, 12c, and 12d. Do not make
more than one entry per box. Enter your first code in box 12a (for example, enter Code D in box 12a,
not 12d, if it is your first entry). If more than four items need to be reported in box 12, use a second
Form W-2 to report the additional items (see "Multiple forms" in the 2015 General Instructions for
Forms W-2 and W-3). Do not report the same federal tax data to the SSA on more than one Form
W-2 (Copy A). However, repeat the identifying information (employee's name, address, and SSN;
employer's name, address, and EIN) on each additional form.

.11 The checkboxes in box 13 of Form W-2 (Copy A) must be .14 inches each; the space before the
first checkbox is .20 inches; the spacing on each remaining side of the 3 checkboxes is .36 inches (see
Exhibit A). The checkboxes in box b of Form W-3 must also be .14 inches.

Note. More than 50% of an applicable checkbox must be covered by an "X."

.12 All substitute Forms W-2 (Copy A) and W-3 in the red-ink format must have the tax year, form
number, and form title printed on the bottom face of each form using type identical to that of the
official IRS form. The red-ink substitute Form W-2 (Copy A) and Form W-3 must have the form
producer's EIN entered directly to the left of "Department of the Treasury," in red.

.13 The words "For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions."
must be printed in Flint red OCR dropout ink in the same location as on the official Form W-2
(Copy A). The words "For Privacy Act and Paperwork Reduction Act Notice, see the separate
instructions." must be printed at the bottom of the page of Form W-3 in black ink.

.14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms W-3
and W-2 (on each ply) in the same location as on the official IRS forms.

.15 All substitute Forms W-3 must include the instructions that are printed on the same sheet below
the official IRS form.

.16 The back of substitute Form W-2 (Copy A) and Form W-3 must be free of all printing.

.17 All copies must be clearly legible. Fading must be minimized to assure legibility.

.18 Chemical transfer paper is permitted for Form W-2 (Copy A) only if the following standards are
met:

· Only chemically-backed paper is acceptable for Form W-2 (Copy A). Front and back chemically-
treated paper cannot be processed properly by scanning equipment.

· Chemically-transferred images must be black.

· Carbon-coated forms are not permitted.

.19 The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be
deleted from substitute Form W-2 (Copy A) and Form W-3.

###### Section 2.2 - Specifications for Substitute Black-and-White Copy A and W-3 Forms Filed with the SSA

.01 The SSA-approved substitute black-and-white Forms W-2 (Copy A) and W-3 are referred to
as substitute black-and-white Copy A and W-3. Specifications for the substitute black-and-white
Copy A and W-3 are similar to the red-ink forms (Section 2.1) except for the items that follow
(see Exhibits E and F). Exhibits are samples only and must not be downloaded to meet tax
obligations.

1\. Forms must be printed on 8.5 × 11-inch single-sheet paper only. There must be two Forms
W-2 (Copy A) printed on a page. There must be no horizontal perforations between the two
Forms W-2 (Copy A) on each page.

2\. All forms and data must be printed in nonreflective black ink only.

3\. The data and forms must be programmed to print simultaneously. Forms cannot be produced
separately from wage data entries.

4\. The forms must not contain corner register marks.

5\. The forms must not contain any shaded areas, including those boxes that are entirely shaded
on the red-ink forms.

6\. Identifying numbers on both Form W-2 ("22222") and Form W-3 ("33333") must be
preprinted in 14-point Arial bold font or a close approximation.

7\. The form numbers ("W-2" and "W-3") must be in 18-point Arial font or a close approxi-
mation. The tax year (for example, "2015") on Forms W-2 (Copy A) and W-3 must be in
20-point Arial font or a close approximation.

8\. No part of the box titles or the data printed on the forms may touch any of the vertical or
horizontal lines, nor should any of the data intermingle with the box titles. The data should
be centered in the boxes.

9\. Do not print any information in the margins of the substitute black-and-white Copy A and
W-3 forms (for example, do not print "DO NOT STAPLE" in the top margin of Form W-3).

10\. The word "Code" must not appear in box 12 on Form W-2 (Copy A).

11\. A 4-digit vendor code preceded by four zeros and a slash (for example, 0000/9876) must
appear in 12-point Arial font, or a close approximation, under the tax year in place of the
Cat. No. on Form W-2 (Copy A) and in the bottom right corner of the "For Official Use
Only" box at the bottom of Form W-3. Do not display the form producer's EIN to the
left of "Department of the Treasury." The vendor code will be used to identify the form
producer.

12\. Do not print Catalog Numbers (Cat. No.) on either Form W-2 (Copy A) or Form W-3.

13\. Do not print the checkboxes in:

· Box 13 of Form W-2 (Copy A). The "X" should be programmed to be printed and centered
directly below the applicable box title.

14\. Do not print dollar signs. If there are no money amounts being reported, the entire field should be
left blank.

15\. The space between the two Forms W-2 (Copy A) is 1.33 inches.

.02 You must submit samples of your substitute black-and-white Copy A and W-3 forms to the SSA.
Only black-and-white substitute Forms W-2 (Copy A) and W-3 for tax year 2015 will be accepted
for approval by the SSA. Questions regarding other red-ink forms (that is, red-ink Forms W-2c, W-3c,
1099 series, 1096, etc.) must be directed to the IRS only.

.03 You will be required to send one set of blank and one set of dummy-data substitute black-and-
white Copy A and W-3 forms for approval. Sample data entries should be filled in to the maximum
length for each box entry, preferably using numeric data or alpha data, depending upon the type
required to be entered. Include in your submission the name, telephone number, fax number, and email
address of a contact person who can answer questions regarding your sample forms.

.04 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov to obtain a template
and further instructions in PDF or Excel format. You may also send your 2015 sample substitute
black-and-white Copy A and W-3 forms to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Send your sample forms via private mail carrier or certified mail in order to verify their receipt. You
can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample forms.

.05 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on the
sample substitute black-and-white Copy A and W-3 forms. Forms not containing a vendor code will
be rejected and will not be submitted for testing or approval. If you have a valid vendor code provided
to you through the National Association of Computerized Tax Processors, you should use that code.
If you do not have a valid vendor code, contact the Social Security Administration at
copy.a.forms@ssa.gov to obtain an SSA-issued code. (Additional information on vendor codes may
be obtained from the SSA or the National Association of Computerized Tax Processors (NACTP) via
email at president@nactp.org.)

Note. Vendor codes from the NACTP are required by those companies producing the W-2 family
of forms as part of a product for resale to be used by multiple employers and payroll professionals.
Employers developing Forms W-2 or W-3 to be used only for their individual company require a
vendor code issued by Social Security Administration.

.06 If you use forms produced by a vendor and have questions concerning approval, do not send
the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a copy of
SSA's dated approval notice supplied to that vendor.

.07 In response to feedback from the user community, the SSA (and the IRS) have added a 2-D
barcoded version for the substitute Form W-2 and Form W-3 to the list of acceptable submission
formats. This version is an optional alternative to the non-barcoded substitute Forms W-2 and W-3.
Both versions are fully supported by the SSA. At this time, neither the IRS nor the SSA mandates the
use of 2-D barcoded substitute forms.

Note. The data contained in the barcode must not differ from the data displayed on the form. If they
differ, the data in the barcode will be ignored and the data displayed on the form will be considered
the submission. This also occurs when the barcode is not read correctly. The information on the form
needs to be manually keyed into the database.

To get the barcode information:

· See the SSA's BSO website at http://www.socialsecurity.gov/bso,

· Get the PDF version of the specifications at copy.a.forms@ssa.gov,

· Download the "TY 14 Substitute W3/W2 2-D Barcoding Standards" from http://www.socialsecurity.
gov/employer/subBarCodeStd.pdf.

###### Section 2.3 - Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)

Note. Rules in Section 2.3 apply only to employee copies of Form W-2 (Copies B, C, and 2).
Printers are cautioned that the paper filers who send Forms W-2 (Copy A) to the SSA must follow
the requirements in Sections 2.1 and/or 2.2 above.

.01 All employers (including those who file electronically) must furnish employees with at least
two copies of Form W-2 (three or more for employees required to file a state, city, or local income
tax return). The following rules are guidelines for preparing employee copies.

The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from the
dimensions of the official IRS form to allow space for reporting additional information, including
additional entries such as withholding for health insurance, union dues, bonds, or charity in box
14. The limitation of a maximum of four items in box 12 of Form W-2 applies only to Copy A,
which is filed with the SSA.

Note. Payee statements (Copies B, C, and 2 of Form W-2) may be furnished electronically if
employees give their consent (as described in Treasury Regulations Section 31.6051-1(j). See
also Publication 15-A, Employer's Supplemental Tax Guide.

.02 The minimum dimensions for employee copies only (not Copy A) of Form W-2 should be
2.67 inches deep by 4.25 inches wide. The maximum dimensions should be no more than 6.5
inches deep by no more than 8.5 inches wide.

Note. The maximum and minimum size specifications in this document are for tax year 2015 only
and may change in future years.

.03 Either horizontal or vertical format is permitted (see Exhibit D).

.04 The paper for all copies must be white and printed in black ink. The substitute Copy B,
which employees are instructed to attach to their federal income tax returns, should be at least
9-pound paper (basis 17 × 22-500). Other copies furnished to employees should also be at
least 9-pound paper (basis 17 × 22-500) unless a state, city, or local government provides
other specifications.

.05 Employee copies of Form W-2 (Copies B, C, and 2), including those that are printed on
a single sheet of paper, must be easily separated. The best method of separation is to provide
perforations between the individual copies. Each copy should be easily distinguished what-
ever method of separation is used.

Note. Perforation does not apply to printouts of copies of Forms W-2 that are furnished
electronically to employees (as described in Treasury Regulations Section 31.6051-1(j)).
However, these employees should be cautioned to carefully separate the copies of Form W-2.
See Publication 15-A, Employer's Supplemental Tax Guide, for information on electroni-
cally furnishing Forms W-2 to employees.

.06 Interleaved carbon and chemical transfer paper employee copies must be clearly legible.
Fading must be minimized to assure legibility.

.07 The electronic tax logo on the IRS official employee copies is not required on any of the
substitute form copies. To avoid confusion and questions by employees, employers are
encouraged to delete the identifying number ("22222") from the employee copies of Form
W-2.

.08 All substitute employee copies must contain boxes, box numbers, and box titles that
match the official IRS Form W-2. Boxes that do not apply can be deleted. However, certain
core boxes must be included. The placement, numbering, and size of this information is
specified as follows:

. The core boxes must be printed in the exact order shown on the official IRS form. The items and
box numbers that constitute the core data are:

Box 1 - Wages, tips, other compensation,

Box 2 - Federal income tax withheld,

Box 3 - Social security wages,

Box 4 - Social security tax withheld,

Box 5 - Medicare wages and tips, and

Box 6 - Medicare tax withheld.

· The core data boxes (1 through 6) must be placed in the upper right of the form. Substitute
vertical-format copies may have the core data across the top of the form. Boxes or other information
will definitely not be permitted to the right of the core data.

· The form title, number, or copy designation (B, C, or 2) may be at the top of the form. Also, a
reversed or blocked-out area to accommodate a postal permit number or other postal considerations
is allowed in the upper right.

· Boxes 1 through 6 must each be a minimum of 11/8 inches wide X 1/4 inch deep.

· Other required boxes are:

a) Employee's social security number,

b) Employer identification number (EIN),

c) Employer's name, address, and ZIP code,

e) Employee's name, and

f) Employee's address and ZIP code.

Identifying items must be present on the form and be in boxes similar to those on the official IRS form.
However, they may be placed in any location other than the top or upper right. You do not need to use
the lettering system (a-c, e-f) used on the official IRS form. The employer identification number
(EIN) may be included with the employer's name and address and not in a separate box.

Note. Box d ("Control number") is not required.

.09 All copies of Form W-2 furnished to employees must clearly show the form number, the form title,
and the tax year prominently displayed together in one area of the form. The title of Form W-2 is
"Wage and Tax Statement." It is recommended (but not required) that this be located on the bottom
left of substitute Forms W-2. The reference to the "Department of the Treasury - Internal Revenue
Service" must be on all copies of substitute Forms W-2 furnished to employees. It is recommended
(but not required) that this be located on the bottom right of Form W-2.

.10 If the substitute employee copies are labeled, the forms must contain the applicable description:

· "Copy B, To Be Filed With Employee's FEDERAL Tax Return."

· "Copy C, For EMPLOYEE'S RECORDS."

· "Copy 2, To Be Filed With Employee's State, City, or Local Income Tax Return."

It is recommended (but not required) that these be located on the lower left of Form W-2. If the
substitute employee copies are not labeled as to the disposition of the copies, then written notification
using similar wording must be provided to each employee.

.11 The tax year (for example, 2015) must be clearly printed on all copies of substitute Form W-2. It
is recommended (but not required) that this information be in the middle at the bottom of the Form
W-2. The use of 24-pt. OCR-A font is recommended (but not required).

.12 Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2-point rule or highlighted in
some manner to distinguish them. If "Allocated tips" are being reported, it is recommended (but not
required) that box 8 also be outlined. If reported, "Social security tips" (box 7) must be shown
separately from "Social security wages" (box 3).

Note. Boxes 8 and 9 may be omitted if not applicable.

.13 If employers are required to withhold and report state or local income tax, the applicable boxes are
also considered core information and must be placed at the bottom of the form. State information is
included in:

· Box 15 (State, Employer's state ID number)

· Box 16 (State wages, tips, etc.)

· Box 17 (State income tax)

Local information is included in:

· Box 18 (Local wages, tips, etc.)

· Box 19 (Local income tax)

· Box 20 (Locality name)

.14 Boxes 7 through 14 may be omitted from substitute employee copies unless the employer must
report any of that information to the employee. For example, if an employee did not have "Social
security tips" (box 7), the form could be printed without that box. But if an employer provided
dependent care benefits, the amount must be reported separately, shown in box 10, and labeled
"Dependent care benefits."

.15 Employers may enter more than four codes in box 12 of substitute Copies B, C, and 2 (and 1 and
D) of Form W-2, but each entry must use Codes A-EE (see the 2015 General Instructions for Forms
W-2 and W-3).

.16 If an employer has employees in any of the three categories in box 13, all checkbox headings must
be shown and the proper checkmark made, when applicable.

.17 Employers may use box 14 for any other information that they wish to give to their employees.
Each item must be labeled. (See the instructions for box 14 in the 2015 General Instructions for Forms
W-2 and W-3.)

.18 The front of Copy C of a substitute Form W-2 must contain the note "This information is being
furnished to the Internal Revenue Service. If you are required to file a tax return, a negligence penalty
or other sanction may be imposed on you if this income is taxable and you fail to report it."

.19 Instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form
W-2 must be provided to each employee. An employer may modify or delete instructions that do not
apply to its employees. (For example, remove Railroad Retirement Tier 1 and Tier 2 compensation
information for nonrailroad employees or information about dependent care benefits that the employer
does not provide.)

.20 Employers must notify their employees who have no income tax withheld that they may be able
to claim a tax refund because of the earned income credit (EIC). They will meet this notification
requirement if they furnish a substitute Form W-2 with the EIC notice on the back of Copy B, IRS
Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or on their own
statement containing the same wording. They may also change the font on Copies B, C, and 2 so that
the EIC notification and Form W-2 instructions fit differently. For more information about notification
requirements, see Notice 1015, "Have You Told Your Employees About the Earned Income Credit
(EIC)?"

Note. An employer does not have to notify any employee who claimed exemption from withholding
on Form W-4, Employee's Withholding Allowance Certificate, for the calendar year.

###### Section 2.4 - Electronic Delivery of Form W-2 and W-2c Recipient Statements

.01 If you are required to furnish a written statement (Copy B or an acceptable substitute) to a
recipient, then you may furnish the statement electronically instead of on paper. This includes
furnishing the statement to recipients of Forms W-2 and W-2c.

If you meet the requirements listed below, you are treated as furnishing the statement timely.

.02 The recipient must consent in the affirmative and not have withdrawn the consent before the
statement is furnished. The consent by the recipient must be made electronically in a way that
shows that he or she can access the statement in the electronic format in which it will be furnished.

You must notify the recipient of any hardware or software changes prior to furnishing the
statement. A new consent to receive the statement electronically is required after the new
hardware or software is put into service.

Prior to furnishing the statement electronically, the employer must provide to the employee a clear
and conspicuous disclosure statement containing each of the disclosures described in Regulations
Section 31.6051-1 or Publication 15-A.

· If the recipient does not consent to receive the statement electronically, a paper copy will be
provided.

· The scope and duration of the consent. For example, whether the consent applies to every year the
statement is furnished or only until January 31 immediately following the date of the consent.

· How to obtain a paper copy after giving consent.

· How to withdraw the consent. The consent may be withdrawn at any time by furnishing the
withdrawal in writing (electronically or on paper) to the person whose name appears on the
statement. Confirmation of the withdrawal also will be in writing (electronically or on paper).

· Notice of termination. The notice must state under what conditions the statements will no longer be
furnished to the recipient.

· Procedures to update the recipient's information.

· A description of the hardware and software required to access, print and retain a statement, and a
date the statement will no longer be available on the website.

.03 Additionally, you must:

· Ensure the electronic format contains all the required information and complies with the guidelines
in this document.

· If posting the statement on a website, post it for the recipient to access on or before the January 31
due date through October 15 of that year.

· Inform the recipient, in person, electronically or by mail, of the posting and how to access and print
the statement.

## Part 3 Additional Instructions

### Section 3.1 - Additional Instructions for Form Printers

.01 If electronic media is not used for filing with the SSA, the substitute copies of Forms W-2
(either red-ink or substitute black-and-white forms) should be assembled in the same order as the
official IRS Forms W-2. Copy A should be first, followed sequentially by perforated sets (Copies
1, B, C, 2, and D).

.02 The substitute form to be filed by the employer with the SSA must carry the designation
"Copy A."

Note. Electronic filers do not submit either red-ink or substitute black-and-white paper Form W-2
(Copy A) or Form W-3 to the SSA.

.03 Substitute forms (red-ink or substitute black-and-white Copy A or W-3) do not require a copy
to be retained by employers (Copy D of Form W-2). However, employers must retain copies of
the Forms W-2 filed with SSA or have the ability to reconstruct the data for at least four years.
Employers must be able to generate a facsimile of Form W-2 (Copy A), in case of loss.

.04 Except for copies in the official assembly, no additional copies that may be prepared by
employers should be placed ahead of Form W-2 (Copy C) "For EMPLOYEE'S RECORDS."

.05 You must provide instructions similar to those contained on the back of Copies B, C, and 2
of the official IRS Form W-2 to each employee. You may print them on the back of the substitute
Copies B, C, and 2 or provide them to employees on a separate statement. You do not need to use
the back of Copy 2. If you do not use Copy 2, you may include all the information that appears
on the back of the official Copies B, C, and 2 on the back of your substitute Copies B and C only.
As an example, you may use the "Note" on the back of the official Copy C as the dividing point
between the text for your substitute Copies B and C. Do not print these instructions on the back
of Copy 1. Any Forms W-2 (Copy A) and W-3 that are filed with the SSA must have no printing
on the reverse side.

### Section 3.2 - Instructions for Employers

.01 Only originals of Form W-2 (Copy A) and Form W-3 may be filed with the SSA. Carbon
copies and photocopies are unacceptable.

.02 Employers should type or machine-print data entries on plain paper forms whenever possible.
Ensure good quality by using a high-quality type face, inserting data in the middle of blocks that
are well separated from other printing and guidelines, and taking any other measures that will
guarantee clear, sharp images. Black ink must be used with no script type, inverted font, italics,
or dual-case alpha characters.

Note. 12-point Courier font is preferred by the SSA.

.03 Form W-2 (Copy A) requires decimal entries for wage data. Dollar signs should not be
printed with money amounts on the Forms W-2 (Copy A) and W-3.

.04 The employer must provide a machine-scannable Form W-2 (Copy A). The employer must
also provide employee copies (Copies B, C, and 2) that are legible and able to be photocopied (by
the employee). Do not print any data in the top margin of the payee copies of the forms.

.05 Any printing in box d (Control number) on Form W-2 or box a on Form W-3 may not touch
any vertical or horizontal lines and should be centered in the box.

.06 The filer's employer identification number (EIN) must be entered in box b of Form W-2 and
box e of Form W-3. The EIN entered on Form(s) W-2 (box b) and Form W-3 (box e) must be
the same as on Forms 941, 941-SS, 943, 944, CT-1, Schedule H (Form 1040), or any other
corresponding forms filed with the IRS. Be sure to use EIN format (00-0000000) rather than SSN
format (000-00-0000).

.07 The employer's name, address, and EIN may be preprinted.

### Section 3.3 - OMB Requirements for Both Red-Ink and Black-and-White Copy A and W-3 Substitute Forms

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following:

· The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the Act.

· Each IRS form contains (in or near the upper right corner) the OMB approval number, if assigned.
(The official OMB numbers may be found on the official IRS printed forms and are also shown on
the forms in Exhibits A, B, C, E, and F.)

· Each IRS form (or its instructions) states:

1\. Why the IRS needs the information,

2\. How it will be used, and

3\. Whether or not the information is required to be furnished to the IRS.

.02 This information must be provided to any users of official or substitute IRS forms or instructions.

.03 The OMB requirements for substitute IRS Form W-2 (Copy A) and Form W-3 are the following.

· Any substitute form or substitute statement to a recipient must show the OMB number as it appears
on the official IRS form.

· The OMB number (1545-0008) must appear exactly as shown on the official IRS form.

. For any copy of Form W-2 other than Copy A, the OMB number must use one of the following
formats:

1\. OMB No. 1545-xxxx (preferred) or

2\. OMB # 1545-xxxx (acceptable).

.04 Any substitute Form W-2 (Copy A only) and Form W-3 must state "For Privacy Act and
Paperwork Reduction Act Notice, see the separate instructions." If no instructions are provided to
users of your forms, you must furnish them with the exact text of the Privacy Act and Paperwork
Reduction Act Notice.

#### Section 3.4 - Order Forms and Instructions

.01 You can order IRS Forms W-2, Forms W-3, the General Instructions for Forms W-2 and
W-3, and other tax material, online at IRS.gov. Click on the Forms and Pubs link and then the
Order Forms and Pubs link or by clicking on www.IRS.gov/Businesses and then the Online
Ordering for Information Returns and Employer Returns link.

.02 Copies of Form W-2 (Copy A) and Form W-3 downloaded from IRS.gov cannot be used for
filing with the SSA. These copies of Forms W-2 and W-3 are for information purposes only.

### Section 3.5 - Effect on Other Documents

.01 Publication 1141, Revised 11-2014, is superseded.

### Section 3.6 - Exhibits

Exhibit A - Form W-2 (Copy A) (Red-Ink) 2015

Exhibit B - Form W-3 (Red-Ink) 2015

Exhibit C - Form W-2 (Copy B) 2015

Exhibit D - Form W-2 Alternative Employee Copies (Illustrating Horizontal and Vertical
Formats)

Exhibit E - Form W-2 (Copy A) (Substitute Black-and-White) 2015

Exhibit F - Form W-3 (Laser-Printed) 2015

7.50°

0.50*

Exhibit
A
Form
W-2
(Copy A)
(Red-Ink)

0.10*

22222
4

0.44

Employee's social security number
+
a

For Official Use Only
OMB No. 1545-0008

0.33'

b Employer identification number (EIN)
0.15'

1 Wages, tips, other compensation

2
Federal income tax withheld

· Employer's name, address, and ZIP code

3
Social security wages

4
Social security tax withheld

5
Medicare wages and tips

6
Medicare tax withheld

10.50

4.17'

7
Social security tips

8
Allocated tips

0.50

d Control number

10
Dependent care benefits

e Employee's first name and initial

Last name

Suff

11
Nonqualified plans

12a
See instructions for box 12

13
Statutory
employee
4

Retirerrent
plan
Third -party
sick pay

12b

5.50'

14 Other

120

0.24"

0.36*

0.14ª

0.36*

0.32'

12d

0.33'

f Employee's address and ZIP code

Form
W-2
Wage and Tax Statement
2015

Department of the Treasury- Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page

22222
☐
Void

a Employee's social security number
1.80"

For Official Use Only
MB No. 1545-0008

0.90"

0.68

4.10"

b Employer identification number (EIN)

1 Wages, tips, other compensation

2
Federal income tax withheld

· Employer's name, address, and ZIP code

3
Social security wages

4
Social security tax withheld

5
Medicare wages and tips
1.70"

6
Medicare tax withheld
1.70"

4.10"

7
Social security tips

8 Allocated tips

d Control number

10
Dependent care benefits

Employee's first name and initial
1.90"

Last name

2.20"

Suff.

11
Nonqualified plans

12a See instructions for box 12

13
☐
Statutory
employee
☐
Retirement
plan
☐
Thed-party
sick pay

12b

7.50"

14 Other

12c

12d

$ 0.50"

f Employee's address and ZIP code

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19
Local income tax

20 Locality narne

2.20"

1.20"

1.10"

1.20"

Form
W-2
Wage and Tax Statement

2015

Department of the Treasury- Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page

15 State

Employer's state ID number

16 State wages,

ips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local incom ex 0.67

20 Locality name .

0.50'

Exhibit
B
Form
W-3
(Red-Ink)

#### DO NOT STAPLE

33333
0.85

0
Control number

For Official Use Only
MB No. 1545-0008

1.65"

5.00"

b
Kind 1.20"
of
Payer
(Check one)

941
☐
0.36*

Military
☐
Hshld.
emp
☐

943
☐
Medicare
govt. emp.
☒
E

944
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4

None apply
☐
State/local
non-501c
☐

501 c non-govt.
☐

Third-party
sick pay

CT-1
☐
4

Kind
of
Employer
(Check one)

State/local 501c Federal govt.
☐

(Check if
applicable)
☐

0.14*

0.36'

☐

c Total number of Forms W-2

d Establishment number
1.60"

1 Wages, tips, other compensation

2 Federal income tax withheld

1.60"

e Employer identification number (EIN)
3.20"

3 Social security wages
2.15"

4 Social security tax withheld
2.15"

f Employer's name

5 Medicare wages and tips
4.67'

6 Medicare tax withheld

7 Social security tips
7.50"

8 Allocated tips

10 Dependent care benefits

11 Nonqualified plans

12a Deferred compensation
0.50

g Employer's address and ZIP code

h Other EIN used this year

13 For third-party sick pay use only

12b

15 State
0.60'

Employer's state ID number

14 Income tax withheld by pakver of third-party sick pay

2.60"

0.33*

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, eto.

19 Local income tax

Employer's contact person

Employer's telephone number

For Official Use Only

Employer's fax number

Employer's email address

Under penalties of perjury, I declare that I have examine his return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and
complete.

0.50'

Signature>

Title

Date

Form
W-3 Transmittal of Wage and Tax Statements

2015

Department of the Treasury
Internal Revenue Service

Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA).
Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA.
Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3.

Reminder

Separate instructions. See the 2015 General Instructions for Forms
W-2 and W-3 for information on completing this form. Do not file Form
W-3 for Form(s) W-2 that were submitted electronically to the SSA.

##### Purpose of Form

A Form W-3 Transmittal is completed only when paper Copy A of
Form(s) W-2, Wage and Tax Statement, is being filed. Do not file Form
W-3 alone. All paper forms must comply with IRS standards and be
machine readable. Photocopies are not acceptable. Use a Form W-3
even if only one paper Form W-2 is being filed. Make sure both the Form
W-3 and Form(s) W-2 show the correct tax year and Employer
Identification Number (EIN). Make a copy of this form and keep it with
Copy D (For Employer) of Form(s) W-2 for your records. The IRS
recommends retaining copies of these forms for four years.

5.33'

When To File
Mail Form W-3 with Copy A of Form(s) W-2 by February 29. 2016.

E-Filing

The SSA strongly suggests employers report Form W-3 and Forms W-2
Copy A electronically instead of on paper. The SSA provides two free
e-filing options on its Business Services Online (BSO) website:

Where To File Paper Forms

Send this entire page with the entire Copy A page of Form(s) W-2 to:

· W-2 Online. Use fill-in forms to create, save, print, and submit up to
50 Forms W-2 at a time to the SSA.

· File Upload. Upload wage files to the SSA you have created using
payroll or tax software that formats the files according to the SSA's
Specifications for Filing Forms W-2 Electronically (EFW2).

Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

W-2 Online fill-in forms or file uploads will be on time if submitted by
March 31, 2016. For more information, go to www.socialsecurity.gov/
employer. First time filers, select "Go to Register": returning filers select
"Go To Log In."

Note: If you use "Certified Mail" to file, change the ZIP code to
"18769-0002." If you use an IRS-approved private delivery service, add
"ATTN: W-2 Process. 1150 E. Mountain Dr." to the address and change
the ZIP code to "18702-7997." See Publication 15 (Circular E).
Employer's Tax Guide, for a list of IRS-approved private delivery
services

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10159Y

## Exhibit

C
Form
W-2
(Copy B)

a Employee's social security number

OMB No. 1545-0008

Safe, accurate,
FAST! Use
IRse + file

Visit the IRS website at
www.irs.gov/efile

b Employer identification number (EIN)

c Employer's name, address, and ZIP code

d Control number

e Employee's first name and initial

Last name

Suff.

f Employee's address and ZIP code

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

10 Dependent care benefits

11 Nonqualified plans

12a See instructions for box 12

13 Statutory employee Retirerrent plan Third-party sick pay ☐ ☐ ☐

12b

14 Other

12c Dove

12d

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Form
W-2
Wage and Tax
Statement
2015

Copy B-To Be Filed With Employee's FEDERAL Tax Return.
This information is being furnished to the Internal Revenue Service.

Department of the Treasury-Internal Revenue Service

## Exhibit D Form W-2 Alternative Employee Copies

(Illustrating
Horizontal and
Vertical Formats)

Form
W-2
Wage and Tax
Statement

2015

Department of the Treasury-Internal Revenue Service
Safe, accurate,
inse ~ file
FAST! Use

Copy C-For EMPLOYEE'S RECORDS (See Notice to
Employee on the back of Copy B.)

### Horizontal Format

Wages, tips, other compensation
1

2
Federal income tax withheld

Note: Exhibit D provides
examples of employee
copies of Form W-2 only.
For examples of Copy A, see
Exhibit A or Exhibit E. For
the specifications of Copy A,
which must be filed with the
SSA, see Part B, sections 1A
and 1B.

Employee's social security number

Employer identification number (EIN)

Employer's name, address and, ZIP code

The core data boxes are 1
through 6 and, if applicable,
15 through 20. The core data
must be similarly positioned,
exactly numbered, and
exactly titled as shown for
each format. Other data may
be placed in unoccupied
areas based upon the
employer's needs. Form
identification may be placed
before or after the core data.
However, the employer's
non-core elements may be
positioned only between the
sections of core data.

Employee's name

Employee's address and ZIP code

Form W-2
Wage and Tax
Statement

2015

Department of the Treasury-
Internal Revenue Service

Vertical Format

a Employee's social security number

This information is being furnished to the Internal Revenue Service. If you OMB No. 1545-0008 are required to file a tax return, a negligence penalty or other sanction may be imposed on you if this income is taxable and you fail to report it.

b Employer identification number (EIN)

1 Wages, tips, other compensation

2 Federal income tax withheld

c Employer's name, address, and ZIP code

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

d Control number

10 Dependent care benefits

e Employee's first name and initial Last name Suff.

11 Nonqualified plans

12a See instructions for box 12

13 Statutory Retirement Third-party employee plan sick pay ☐ ☐ ☐

12b

14 Other

12c

12d

f Employee's address and ZIP code

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

15 State Employer's state ID number

18 Local wages, tips, etc

16 State wages, tips, etc.

19 Local income tax

17 State income tax

20 Locality name

Copy B To Be Filed With Employee's FEDERAL Tax Return.

0.50'

Exhibit
E
Form
W-2
(Copy A)
(Substitute
Black-and-White)

22222

Void
☐

a Employee's social security number
1.80"

For quficial Use Only
OMB No. 1545-0008

0.90
-0.70"=

b Employer identification number (EIN)

1 Wages, tips, other compensation

2 Federal income tax withheld

· Employer's name, address, and ZIP code

3
Social security wages

4
Social security tax withheld

5
Medicare wages and tips

6
Medicare tax withheld

10.50

d Control number
4.17'

7
Social security tips

8
Allocated tips
0.50

10
Dependent care benefits

e Employee's first name and initial

Last name

Suff.

11
Nonqualified plans

2a See instructions for box 12

This form may
be subject to
change.

f Employee's address and ZIP code

Form
W-2
Wage and Tax Statement
1.30'
2015
0.80'

Department of the Treasury- Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Cat. No. 10134D

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

Do Not Cut, Fold, or Staple Forms on this Page

0.50'

22222

Void

☐

a Employee's social security number

For Official Use Only
OMB No. 1545-0008

b Employer identification number (EIN)

c Employer's name, address, and ZIP code

d Control number

e Employee's first name and initial

Last name

f Employee's address and ZIP code

Form
W-2
Wage and Tax Statement

2015

Department of the Treasury- Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.

Copy A For Social Security Administration - Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page

13 Statutory employee Retirement plan ☐ ☐

Third-party sick pay ☐

12b 0

14 Other

12c d

12d

15 State

Employer's state ID number

16 State wages, tips, etc.

State income tax

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

0.40* 1.80"

1.20"

1.10"

1.20"

1.10"

0.70"

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

10 Dependent care benefits

Suff

11 Nonqualified plans

12a See instructions for box 12

13 Statutory Retirerrent plan Third-party employee sick pay ☐ ☐ ☐

12b

14 Other

12c 0

12d à

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Exhibit F

DO NOT STAPLE

33333

a Control number

For Official Use Only OMB No. 1545-0008

Form

b Kind of Payer (Check one)

941 ☐ CT-1 ☐

Military 943 ☐ ☐ Hshld. Medicare emp ☐ govt. emp. ☐

944 ☐

None apply Kind ☐ of Employer State/local non-501 c (Check one) ☐

501 c non-govt. ☐ 0.67' State/local 501c Federal govt. ☐ ☐

Third-party sick pay (Check if applicable) ☐

W-3

c Total number of Forms W-2

d Establishment number

1 Wages, tips, other compensation

2 Federal income tax withheld

(Laser-Printed)

e Employer identification number (EIN)

3 Social security wages

4 Social security tax withheld

f Employer's name

5 Medicare wages and tips

6 Medicare tax withheld

This form may be subject to change.

1.00' g Employer's address and ZIP code

7 Social security tips

8 Allocated tips

10 Dependent care benefits

11 Nonqualified plans

12a Deferred compensation

h Other EIN used this year

13 For third-party sick pay use only

12b

15 State Employer's state ID number

14 Income tax withheld by payer of third-party sick pay

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

Employer's contact person 3.20"

Employer's telephone number 2.15"

For Official Use Only 0.33'

Employer's fax number

Employer's email address

4.30"

Under penalties of perjury, I declare thatI have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete.

Signature

Title

Date

W-3 Transmittal of Wage and Tax Statements 2015 Form Department of the Treasury Internal Revenue Service Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA). Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA. Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3. Reminder Separate instructions. See the 2015 General Instructions for Forms W-2 and W-3 for information on completing this form. Do not file Form W-3 for Form(s) W-2 that were submitted electronically to the SSA.

Purpose of Form A Form W-3 Transmittal is completed only when paper Copy A of Form(s) W-2, Wage and Tax Statement, is being filed. Do not file Form W-3 alone. All paper forms must comply with IRS standards and be machine readable. Photocopies are not acceptable. Use a Form W-3 even if only one paper Form W-2 is being filed. Make sure both the Form W-3 and Form(s) W-2 show the correct tax year and Employer Identification Number (EIN). Make a copy of this form and keep it with Copy D (For Employer) of Form(s) W-2 for your records. The IRS recommends retaining copies of these forms for four years. When To File E-Filing Mail Form W-3 with Copy A of Form(s) W-2 by February 29, 2016. The SSA strongly suggests employers report Form W-3 and Forms W-2 Where To File Paper Forms Copy A electronically instead of on paper. The SSA provides two free e-filing options on its Business Services Online (BSO) website: Send this entire page with the entire Copy A page of Form(s) W-2 to: · W-2 Online. Use fill-in forms to create, save, print, and submit up to Social Security Administration 50 Forms W-2 at a time to the SSA. Data Operations Center . File Upload. Upload wage files to the SSA you have created using Wilkes-Barre, PA 18769-0001 payroll or tax software that formats the files according to the SSA's Specifications for Filing Forms W-2 Electronically (EFW/2). Note: If you use "Certified Mail" to file, change the ZIP code to W-2 Online fill-in forms or file uploads will be on time if submitted by "18769-0002." If you use an IRS-approved private delivery service, add March 31, 2016. For more information, go to www.socialsecurity.gov/ "ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and change employer. First time filers, select "Go to Register": returning filers select the ZIP code to "18702-7997." See Publication 15 (Circular E). "Go To Log In." Employer's Tax Guide, for a list of IRS-approved private delivery services. For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 10159Y

# 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
effect:

Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the 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 with
modified, below).

Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.

Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.

Modified is 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
with amplified and clarified, above).

Obsoleted describes 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.

Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.

Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-

stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes 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
published ruling is first modified and then,
as modified, is superseded.

Supplemented is 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
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.

Suspended is 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 following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.

A-Individual.

Acq .- Acquiescence.

B-Individual.

BE-Beneficiary.

F.R .- Federal Register.

FUTA-Federal Unemployment Tax Act.

FX-Foreign corporation.

G.C.M .- Chief Counsel's Memorandum.

GE-Grantee.

TFE-Transferee.

TFR-Transferor.

CI-City.

GR-Grantor.

IC-Insurance Company.

TP-Taxpayer.

Ct.D .- Court Decision.

I.R.B .- Internal Revenue Bulletin.

TR-Trust.

CY-County.

LE-Lessee.

TT-Trustee.

D-Decedent.

LP-Limited Partner.

U.S.C .- United States Code.

DC-Dummy Corporation.

X-Corporation.

DE-Donee.

Del. Order-Delegation Order.

Nonacq .- Nonacquiescence.

O Organization.

DR-Donor.

P-Parent Corporation.

PHC-Personal Holding Company.

PO-Possession of the U.S.

PR-Partner.

PRS-Partnership.

PTE-Prohibited Transaction Exemption.
Pub. L .- Public Law.

REIT-Real Estate Investment Trust.

Rev. Proc .- Revenue Procedure.

Rev. Rul .- Revenue Ruling.

S-Subsidiary.

S.P.R .- Statement of Procedural Rules.

Stat .- Statutes at Large.

T-Target Corporation.

T.C .- Tax Court.

C-Individual.

T.D .- Treasury Decision.

C.B .- Cumulative Bulletin.

CFR-Code of Federal Regulations.

GP-General Partner.

T.I.R .- Technical Information Release.

COOP-Cooperative.

LR-Lessor.

M-Minor.

Y-Corporation.

Z-Corporation.

DISC-Domestic International Sales Corporation.

E-Estate.

EE-Employee.

E.O .- Executive Order.

ER-Employer.

ERISA-Employee Retirement Income Security Act.
EX-Executor.

F-Fiduciary.

FC-Foreign Country.

FICA-Federal Insurance Contributions Act.

FISC-Foreign International Sales Company.

FPH-Foreign Personal Holding Company.

BK-Bank.

B.T.A .- Board of Tax Appeals.

## Numerical Finding List1

Bulletins 2015-27 through 2015-42

### Announcements:

2015-17, 2015-28 I.R.B. 67
2015-18, 2015-33 I.R.B. 198
2015-19, 2015-32 I.R.B. 157
2015-20, 2015-38 I.R.B. 375
2015-21, 2015-34 I.R.B. 220
2015-22, 2015-35 I.R.B. 288
2015-23, 2015-36 I.R.B. 311
2015-24, 2015-36 I.R.B. 313
2015-25, 2015-39 I.R.B. 422

### Notices:

2015-43, 2015-29 I.R.B. 73
2015-46, 2015-28 I.R.B. 64
2015-47, 2015-30 I.R.B. 76
2015-48, 2015-30 I.R.B. 77
2015-49, 2015-30 I.R.B. 79
2015-50, 2015-30 I.R.B. 81
2015-51, 2015-31 I.R.B. 133
2015-52, 2015-35 I.R.B. 227
2015-53, 2015-33 I.R.B. 190
2015-54, 2015-34 I.R.B. 210
2015-55, 2015-34 I.R.B. 217
2015-56, 2015-35 I.R.B. 235
2015-57, 2015-36 I.R.B. 294
2015-58, 2015-37 I.R.B. 322
2015-59, 2015-40 I.R.B. 459
2015-61, 2015-39 I.R.B. 408
2015-62, 2015-39 I.R.B. 411
2015-63, 2015-40 I.R.B. 461
2015-64, 2015-40 I.R.B. 464
2015-65, 2015-40 I.R.B. 466
2015-66, 2015-41 I.R.B. 541
2015-67, 2015-41 I.R.B. 546
2015-68, 2015-41 I.R.B. 547
2015-69, 2015-41 I.R.B. 550

### Proposed Regulations:

REG-136459-09, 2015-37 I.R.B. 332
REG-155164-09, 2015-41 I.R.B. 560
REG-109370-10, 2015-33 I.R.B. 198
REG-112997-10, 2015-39 I.R.B. 422
REG-103033-11, 2015-37 I.R.B. 325
REG-109813-11, 2015-37 I.R.B. 330
REG-138344-13, 2015-41 I.R.B. 557
REG-139483-13, 2015-40 I.R.B. 475
REG-115452-14, 2015-32 I.R.B. 158
REG-127895-14, 2015-41 I.R.B. 556
REG-132075-14, 2015-35 I.R.B. 288
REG-138526-14, 2015-28 I.R.B. 67
REG-143800-14, 2015-37 I.R.B. 347
REG-102648-15, 2015-31 I.R.B. 134
REG-102837-15, 2015-27 I.R.B. 43
REG-123640-15, 2015-37 I.R.B. 350

### Revenue Procedures:

2015-34, 2015-27 I.R.B. 4
2015-36, 2015-27 I.R.B. 20
2015-38, 2015-36 I.R.B. 295
2015-39, 2015-33 I.R.B. 195
2015-40, 2015-35 I.R.B. 236
2015-41, 2015-35 I.R.B. 263
2015-42, 2015-36 I.R.B. 310
2015-43, 2015-40 I.R.B. 467
2015-44, 2015-38 I.R.B. 374
2015-45, 2015-39 I.R.B. 412
2015-46, 2015-39 I.R.B. 414
2015-47, 2015-39 I.R.B. 419
2015-48, 2015-40 I.R.B. 469
2015-49, 2015-41 I.R.B. 555
2015-50, 2015-42 I.R.B. 583
2015-51, 2015-42 I.R.B. 583

### Revenue Rulings:

2015-15, 2015-27 I.R.B. 1
2015-16, 2015-31 I.R.B. 130
2015-17, 2015-39 I.R.B. 358
2015-18, 2015-34 I.R.B. 209
2015-19, 2015-36 I.R.B. 291
2015-20, 2015-38 I.R.B. 373
2015-21, 2015-40 I.R.B. 447

### Treasury Decisions:

9723, 2015-31 I.R.B. 84
9726, 2015-31 I.R.B. 98

9727, 2015-32 I.R.B. 154

9728, 2015-33 I.R.B. 169
9729, 2015-35 I.R.B. 221
9730, 2015-35 I.R.B. 223
9731, 2015-37 I.R.B. 314
9732, 2015-39 I.R.B. 371
9733, 2015-41 I.R.B. 494
9734, 2015-41 I.R.B. 500
9735, 2015-37 I.R.B. 316
9736, 2015-39 I.R.B. 402
9737, 2015-40 I.R.B. 449
9738, 2015-40 I.R.B. 453
9739, 2015-41 I.R.B. 528
9740, 2015-42 I.R.B. 573

1A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2015-01 through 2015-26 is in Internal Revenue Bulletin
2015-26, dated June 29, 2015.

### Finding List of Current Actions on Previously Published Items1

Bulletins 2015-27 through 2015-42

Notices:

2014-4
Modified by
Notice 2015-51, 2015-31 I.R.B. 133

2014-17
Superseded by
Notice 2015-67, 2015-41 I.R.B. 546

#### Proposed Regulations:

2009-57
Obsoleted by
REG-112997-10 2015-39 I.R.B. 422

#### Revenue Procedures:

1992-75
Clarified by
Rev. Proc. 2015-40, 2015-35 I.R.B. 236

2003-40
Modified by
Rev. Proc. 2015-40, 2015-35 I.R.B. 236

2003-78
Modified by
Rev. Proc. 2015-46, 2015-39 I.R.B. 414

2006-9
Modified by
Rev. Proc. 2015-41, 2015-35 I.R.B. 263

2006-9
Superseded by
Rev. Proc. 2015-41, 2015-35 I.R.B. 263

2006-54
Modified by
Rev. Proc. 2015-40, 2015-35 I.R.B. 236

2006-54
Superseded by
Rev. Proc. 2015-40, 2015-35 I.R.B. 236

2008-31
Modified by
Rev. Proc. 2015-41, 2015-35 I.R.B. 263
2008-31
Superseded by
Rev. Proc. 2015-41, 2015-35 I.R.B. 263

2011-49
Modified by
Rev. Proc. 2015-36, 2015-27 I.R.B. 20

Revenue Procedures :- Continued

2011-49
Superseded by
Rev. Proc. 2015-36, 2015-27 I.R.B. 20

2015-14
Modified by
Rev. Proc. 2015-39, 2015-33 I.R.B. 195

2015-40
Amplified by
Rev. Proc. 2015-41, 2015-35 I.R.B. 263

2015-41
Amplified by
Rev. Proc. 2015-40, 2015-35 I.R.B. 236

Treasury Decisions:

58-422
Obsoleted by
T.D. 9739 2015-41 I.R.B. 528

66-284
Obsoleted by
T.D. 9739 2015-41 I.R.B. 528

79-250
Obsoleted by
T.D. 9739 2015-41 I.R.B. 528

79-289
Obsoleted by
T.D. 9739 2015-41 I.R.B. 528

96-29
Obsoleted by
T.D. 9739 2015-41 I.R.B. 528

# Internal Revenue Service Washington, DC 20224

Official Business
Penalty for Private Use, $300

# INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

## We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
(www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

Internal Revenue Bulletin 2015-42 (PDF rendition): IRS Revenue Procedures

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