Internal Revenue Bulletin: 2003-47 |
November 24, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2003-74
- Rev. Proc. 2003-82
- Rev. Proc. 2003-83
- Tax Year Use
- Part A. General
- Sec. 1. Purpose
- Sec. 2. Nature of Changes—Current Year (Tax Year 2003)
- Sec. 3. Where To File and How to Contact the IRS, Martinsburg Computing Center
- Sec. 4. Filing Requirements
- Sec. 5. Vendor List
- Sec. 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically
- Sec. 7. Test Files
- Sec. 8. Filing of Information Returns Magnetically and Retention Requirements
- Sec. 9. Due Dates
- Sec. 10. Processing of Information Returns Magnetically at IRS/MCC
- Sec. 11. Validation of Information Returns at IRS Service Center
- Sec. 12. Common Submission Problems
- Sec. 13. Voided and Corrected Returns
- Sec. 14. Taxpayer Identification Number (TIN)
- Sec. 15. Effect on Paper Returns and Statements to Recipients
- Sec. 16. Definition of Terms
- Sec. 17. State Abbreviations
- Part B. Electronic Filing Specifications
- Sec. 1. Background
- Sec. 2. Advantages of Filing Electronically
- Sec. 3. General
- Sec. 4. Electronic Filing Approval Procedure
- Sec. 5. Test Files
- Sec. 6. Electronic Submissions
- Sec. 7. PIN Requirements
- Sec. 8. Electronic Filing Specifications
- Sec. 9. Dial-up Network/Browser Specifications (Web Interface)
- Sec. 10. Communications Software Specifications (Text Interface)
- Sec. 11. Modem Configuration
- Sec. 12. Common Problems Associated with Electronic Filing
- Part C. Magnetic Media Specifications
- Part D. Extensions of Time and Waivers
- Sec. 1. General — Extensions
- Sec. 2. Specifications for Electronic Filing or Magnetic Media Extensions of Time
- Sec. 3. Record Layout — Extension of Time
- Sec. 4. Extension of Time for Recipient Copies of Information Returns
- Sec. 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
- 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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