Internal Revenue Bulletin: 2004-33 |
August 16, 2004 |
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 2004-50
- Notice 2004-53
- Notice 2004-54
- Rev. Proc. 2004-49
- Rev. Proc. 2004-50
- PART A. GENERAL
- Sec. 1. Purpose
- Sec. 2. Nature of Changes—Current Year (Tax Year 2004)
- 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. Replacement Magnetic Media
- Sec. 11. Corrected Returns
- Sec. 12. Effect on Paper Returns and Statements to Recipients
- Sec. 13. Combined Federal/State Filing Program
- Sec. 14. Penalties Associated With Information Returns
- Sec. 15. State Abbreviations
- Sec. 16. Major Problems Encountered
- PART B. ELECTRONIC FILING SPECIFICATIONS
- Sec. 1. General
- Sec. 2. Advantages of Filing Electronically
- Sec. 3. Electronic Filing Approval Procedure
- Sec. 4. Test Files
- Sec. 5. Electronic Submissions
- Sec. 6. PIN Requirements
- Sec. 7. Electronic Filing Specifications
- Sec. 8. Connecting to the FIRE System
- Sec. 9. Common Problems and Questions Associated with Electronic Filing
- PART C. MAGNETIC MEDIA FILING SPECIFICATIONS
- PART D. 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 E. 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 A. GENERAL
- Rev. Proc. 2004-51
- Part IV. Items of General Interest
- Announcement 2004–63
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Resignations of Enrolled Agents
- Censure Issued by Consent
- Announcement 2004-65
- Announcement 2004–63
- 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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