Table of Contents

• Notice 2008-55
  • SECTION 1. Purpose
  • SECTION 2. Background
  • SECTION 3. Scope and Application.
  • SECTION 4. No Inferences on Law
  • SECTION 5. Effective Date
  • SECTION 6. Drafting Information
• Rev. Proc. 2008-34
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes
    • Sec. 3. Where to File and How to Contact the IRS, Enterprise Computing Center — Martinsburg
    • Sec. 4. Filing Requirements and Due Dates
    • Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically
    • Sec. 7. State Abbreviations
    • Sec. 8. Extension of Time
    • Sec. 9. Penalties
    • Sec. 10. Corrected Returns, Paper Forms, and Computer-Generated Forms
    • Sec. 11. Validation of Form 8027 at IRS/ECC-MTB
    • Sec. 12. Definition of Terms
  • Part B. Electronic Filing Specifications
    • Sec. 1. General
    • Sec. 2. Electronic Filing Approval Procedure
    • Sec. 3. Test Files
    • Sec. 4. Electronic Submissions
    • Sec. 5. PIN Requirements
    • Sec. 6. Electronic Filing Specifications
    • Sec. 7. Connecting to the FIRE System
    • Sec. 8. Common Problems and Questions Associated with Electronic Filing
  • Part C. Filing Specifications and Record Layout
    • Sec. 1. Record Format and Layout