Tax News

CCH (cch.taxgroup.com) reports:

  The IRS has released procedures setting forth the requirements for using IRS forms to file 2008 information returns, preparing acceptable substitutes of the official forms, and using official or acceptable substitute forms to furnish information to recipients. The procedures cover Forms 1096, 1098 series, 1099 series, 5498 series, W-2G, and 1042-S. Further, the procedures outline the official form specifications for a form or statement to be acceptable.

  Substitutes that totally conform to the specifications may be privately printed and filed as returns with the IRS. Taxpayers may contact the Substitute Forms Program by email at taxforms@irs.gov with "Substitute Forms" on the subject line for clarification of any specification, or by mail to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW., Room 6526, Washington, D.C. 20224.

 
Rev. Proc. 2007-50, I.R.B. 2007-31, 244, is superseded.

Rev. Proc. 2008-36, 2008FED ¶46,542

Other References:

 
Code Sec. 1461

  CCH Reference - 2008FED ¶32,828.157

 
Code Sec. 6041

  CCH Reference - 2008FED ¶35,836.075

  CCH Reference - 2008FED ¶35,836.30

 
Code Sec. 6041A

  CCH Reference - 2008FED ¶35,842.075

 
Code Sec. 6042

  CCH Reference - 2008FED ¶35,870.01

 
Code Sec. 6043

  CCH Reference - 2008FED ¶35,888.0756

 
Code Sec. 6044

  CCH Reference - 2008FED ¶35,911.075

  CCH Reference - 2008FED ¶35,911.30

 
Code Sec. 6045

  CCH Reference - 2008FED ¶35,930.024

  CCH Reference - 2008FED ¶35,930.28

 
Code Sec. 6047

  CCH Reference - 2008FED ¶35,983.075

 
Code Sec. 6049

  CCH Reference - 2008FED ¶36,037.075

  CCH Reference - 2008FED ¶36,037.58

 
Code Sec. 6050A

  CCH Reference - 2008FED ¶36,044.01

  CCH Reference - 2008FED ¶36,044.50

 
Code Sec. 6050B

  CCH Reference - 2008FED ¶36,062.01

  CCH Reference - 2008FED ¶36,062.35

 
Code Sec. 6050D

  CCH Reference - 2008FED ¶36,102.01

 
Code Sec. 6050E

  CCH Reference - 2008FED ¶36,122.077

 
Code Sec. 6050J

  CCH Reference - 2008FED ¶36,223.075

 
Code Sec. 6050N

  CCH Reference - 2008FED ¶36,301.01

  CCH Reference - 2008FED ¶36,301.35

 
Code Sec. 6050P

  CCH Reference - 2008FED ¶36,315.03

 
Code Sec. 6050Q

  CCH Reference - 2008FED ¶36,317.01

  CCH Reference - 2008FED ¶36,317.10

 
Code Sec. 6050R

  CCH Reference - 2008FED ¶36,319.01

 
Code Sec. 6050S

  CCH Reference - 2008FED ¶36,319B.075

 
Code Sec. 6050T

  CCH Reference - 2008FED ¶36,330.01

 
Code Sec. 6050U

  CCH Reference - 2008FED ¶36,350.01

 
Code Sec. 6050V

  CCH Reference - 2008FED ¶36,370.068

 
Code Sec. 7513

  CCH Reference - 2008FED ¶42,702.40

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