This document contains a correction to final and temporary regulations (T.D. 9417, 2008-37 I.R.B. 693) relating to the averaging of farm and fishing income in computing income tax liability.

This document contains a correction to proposed regulations (REG-161695-04, 2008-37 I.R.B. 699) relating to the averaging of farm and fishing income in computing income tax liability.

This announcement contains clarification to filing procedures for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, filed electronically. These changes are effective immediately. Announcement 2008-19 superseded.