Internal Revenue Bulletin: 2005-31 |
August 1, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9209
- T.D. 9208
- Rev. Rul. 2005-51
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2005-49
- Part A. General
- Sec. 1. Purpose
- Sec. 2. Nature of Changes — Current Year (Tax Year 2005)
- 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/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 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 Magnetically
- Part A. General
- Rev. Proc. 2005-49
- 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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