Internal Revenue Bulletin: 2008-23 |
June 9, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2008-28
- Rev. Proc. 2008-30
- Part A. General
- Sec. 1. Purpose
- Sec. 2. Nature of Changes—Current Year (Tax Year 2008)
- Sec. 3. Where To File and How to Contact the IRS, Enterprise Computing Center — Martinsburg
- Sec. 4. Filing Requirements
- Sec. 5. Vendor List
- Sec. 6. Form 4419, Application for Filing Information Returns Electronically
- Sec. 7. Retention Requirements and Due Dates
- Sec. 8. Corrected Returns
- Sec. 9. Effect on Paper Returns and Statements to Recipients
- Sec. 10. Combined Federal/State Filing Program
- Sec. 11. Penalties Associated With Information Returns
- Sec. 12. State Abbreviations
- Part B. Electronic Filing Specifications
- Part C. Record Format Specifications
and Record Layouts
- Sec. 1. General
- Sec. 2. Transmitter “T” Record — General Field Descriptions
- Sec. 3. Transmitter “T” Record — Record Layout
- Sec. 4. Payer “A” Record — General Field Descriptions
- Sec. 5. Payer “A” Record — Record Layout
- Sec. 6. Payee “B” Record — General Field Descriptions and Record Layouts
- Sec. 7. End of Payer “C” Record — General Field Descriptions and Record Layout
- Sec. 8. State Totals “K” Record — General Field Descriptions and Record Layout
- Sec. 9. End of Transmission “F” Record — General Field Descriptions and Record Layout
- Sec. 10. File Layout Diagram
- Part D. Extensions of Time and Waivers
- Part A. General
- Rev. Proc. 2008-31
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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