Internal Revenue Bulletin: 2004-6
February 9, 2004
Final regulations under section 6011 of the Code modify and clarify the rules relating to confidential transactions under regulations section 1.6011-4(b)(3), and make minor conforming changes to the list maintenance rules under regulations section 301.6112-1.
Electronic delivery of Form 1099 and Form 5498 payee statements. This notice permits the electronic delivery of Form 1099-R, Form 1099-MSA, Form 1099-Q, Form 5498, Form 5498-ESA, and Form 5498-MSA payee statements by their respective due dates.
This announcement corrects the user fee in Appendix A of Rev. Proc. 2004-1 for a letter ruling request involving an extension of time to file Form 3115, Application for Change in Accounting Method. The correct user fee is $1,200, not $1,500.
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