Internal Revenue Bulletin: 2004-44 |
November 1, 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 2004-70
- SECTION 1. PURPOSE
- SECTION 2. OVERVIEW
- SECTION 3. BACKGROUND
- SECTION 4. CONTROLLED FOREIGN CORPORATIONS
- SECTION 5. FOREIGN PERSONAL HOLDING COMPANIES
- SECTION 6. FOREIGN INVESTMENT COMPANIES
- SECTION 7. PASSIVE FOREIGN INVESTMENT COMPANIES
- SECTION 8. EFFECTIVE DATE
- SECTION 9. COMMENTS
- VI. CONTACT INFORMATION
- Rev. Proc. 2004-62
- Part 1 Introduction to Substitute Forms
- Section 1.1 - Overview of Revenue Procedure 2004-62
- Section 1.2 - IRS Contacts
- Section 1.3 - What's New
- Section 1.4 - Definitions
- 1.4.1 Substitute Form
- 1.4.2 Printed/Preprinted Form
- 1.4.3 Preprinted Pin-Fed Form
- 1.4.4 Computer Prepared Substitute Form
- 1.4.5 Computer Generated Substitute Tax Return or Form
- 1.4.6 Manually Prepared Form
- 1.4.7 Graphics
- 1.4.8 Acceptable Reproduced Form
- 1.4.9 Supporting Statement (Supplemental Schedule)
- 1.4.10 Specific Form Terms
- 1.4.11 Format
- 1.4.12 Sequence
- 1.4.13 Line Reference
- 1.4.14 Item Caption
- 1.4.15 Data Entry Field
- 1.4.16 Advance Draft
- Section 1.5 - Agreement
- Part 2 General Guidelines for Submissions and Approvals
- Section 2.1 - General Specifications for Approval
- Section 2.2 - Highlights of Permitted Changes and Requirements
- Section 2.3 - Vouchers
- Section 2.4 - Restrictions on Changes
- Section 2.5 - Guidelines for Obtaining IRS Approval
- 2.5.1 Basic Requirements
- 2.5.2 Conditional Approval Based on Advanced Drafts
- 2.5.3 Submission Procedures
- 2.5.4 Approving Offices
- 2.5.5 IRS Review of Software Programs, etc.
- 2.5.6 When To Send Proposed Substitutes
- 2.5.7 Accompanying Statement
- 2.5.8 Approval/Non- Approval Notice
- 2.5.9 Duration of Approval
- 2.5.10 Limited Continued Use of an Approved Change
- 2.5.11 When Approval Is Not Required
- 2.5.12 Continuous Use Forms
- 2.5.13 Internet Program Chart
- 2.5.14 Required Copies
- 2.5.15 Requestor's Responsibility
- 2.5.16 Source Code
- Section 2.6 - Office of Management and Budget (OMB) Requirements for All Substitute Forms
- Part 3 Physical Aspects and Requirements
- Section 3.1 - General Guidelines for Substitute Forms
- Section 3.2 - Paper
- Section 3.3 - Printing
- 3.3.1 Printing Medium
- 3.3.2 Legibility
- 3.3.3 Type Font
- 3.3.4 Print Spacing
- 3.3.5 Image Size
- 3.3.6 Title Area Changes
- 3.3.7 Remove Government Printing Office Symbol and IRS Catalog Number
- 3.3.8 Printing on One Side of Paper
- 3.3.9 Photocopy Equipment
- 3.3.10 Reproductions
- 3.3.11 Removal of Instructions
- Section 3.4 - Margins
- Section 3.5 - Examples of Approved Formats
- Section 3.6 - Miscellaneous Information for Substitute Forms
- Part 4 Additional Resources
- Section 4.1 - Guidance From Other Revenue Procedures
- Section 4.2 - Ordering Publications
- Section 4.3 - Electronic Tax Products
- Section 4.4 - Federal Tax Forms on CD-ROM
- Part 5 Requirements for Specific Tax Returns
- Section 5.1 - Tax Returns (Form 1040, 1040A, 1120, etc.)
- Section 5.2 - Changes Permitted to Graphics (Forms 1040A and 1040)
- Section 5.3 - Changes Permitted to Form 1040A Graphics
- Section 5.4 - Changes Permitted to Form 1040 Graphics
- Part 6 Format and Content of Substitute Returns
- Section 6.1 - Acceptable Formats for Substitute Forms and Schedules
- Section 6.2 - Additional Instructions for All Forms
- Part 7 Miscellaneous Forms and Programs
- Section 7.1 - Specifications for Substitute Schedules
K-1
- 7.1.1 Requirements for Schedules K-1 That Accompany Forms 1041, 1065, 1065-B, and 1120S
- 7.1.2 Special Requirements for Recipient Copies of Schedules K-1
- 7.1.3 Requirements for Schedules K-1 with Two-Dimensional (2-D) Bar Codes
- 7.1.4 Approval Process for Bar-Coded Schedules K-1
- 7.1.5 Procedures for Reducing Testing Time
- Section 7.2 - Procedures for Printing IRS Envelopes
- Section 7.3 - Procedures for Substitute Forms 5471 and 5472
- Part 8 Alternative Methods of Filing
- Section 8.1 - Forms for Electronically Filed Returns
- Section 8.2 - Effect on Other Documents
- Exhibits A-F. Samples of Preferred Formats for Substitute Forms
- Exhibit G - Checklist of IRS Substitute Forms
- Exhibit H - List of Forms Referred to in the Revenue Procedure
- Notice 2004-70
- 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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