Internal Revenue Bulletin:  2004-34 

August 23, 2004 

EMPLOYMENT TAX


Rev. Proc. 2004-53 Rev. Proc. 2004-53

This procedure explains both the standard procedure and an alternate procedure for preparing and filing Form W-2, Wage and Tax Statement; Form 941, Employer’s Quarterly Federal Tax Return; Form W-4, Employee’s Withholding Allowance Certificate; and Form W-5, Earned Income Credit Advance Payment Certificate, in certain acquisitions. It also provides guidance on the new schedule (Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations) that employers will be able to use to explain discrepancies between Forms W-2 and 941. Rev. Proc. 96-60 superseded and Rev. Rul. 62-60 amplified.

Rev. Proc. 2004-54 Rev. Proc. 2004-54

Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2004 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2003-30 superseded.


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