Table of Contents

• Notice 2004-50
  • PURPOSE
  • BACKGROUND
  • OUTLINE TABLE OF CONTENTS
  • QUESTIONS AND ANSWERS
    • I. Eligible individuals
    • II. High Deductible Health Plans (HDHPs)
    • III. Preventive care
    • IV. Contributions
    • V. Distributions
    • VI. Comparability
    • VII. Rollovers
    • VIII. Cafeteria Plans and HSAs
    • IX. Account Administration
    • X. Trustees and Custodians
    • XI. Other Issues
  • EFFECT ON OTHER DOCUMENTS
  • TRANSITION RELIEF
  • DRAFTING INFORMATION
• Notice 2004-53
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. REQUEST FOR PUBLIC COMMENT
• Notice 2004-54
  • I. PURPOSE
  • II. BACKGROUND
  • III. REQUIREMENTS FOR USE OF ALTERNATIVE METHODS OF SIGNING
  • IV. EFFECTIVE DATE
  • DRAFTING INFORMATION
• Rev. Proc. 2004-49
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECTIVE DATE
  • DRAFTING INFORMATION
• 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
    • Sec. 1. Tape Cartridge Specifications
    • Sec. 2. 3 1/2-Inch Diskette 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
• Rev. Proc. 2004-51
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 1. PURPOSE
  • SECTION 4. QUALIFIED EXCHANGE ACCOMMODATION ARRANGEMENTS
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION