Internal Revenue Bulletin:  2004-29 

July 19, 2004 

INCOME TAX


Notice 2004-46 Notice 2004-46

This notice requests comments on whether debit cards may be used to provide qualified transportation fringes described under section 132(f) of the Code.

Notice 2004-47 Notice 2004-47

This notice relieves health insurance providers from preparing IRS Form 1099-H, “Health Coverage Tax Credit (HCTC) Advance Payments,” unless they affirmatively retain that obligation. A contractor of the IRS will prepare the form and file it with the Service and furnish copies to taxpayers.


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