Table of Contents

• Rev. Proc. 2009-30
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes—Current Year (Tax Year 2009)
    • Sec. 3. Where To File and How to Contact the IRS, Enterprise Computing Center — Martinsburg
    • Sec. 4. Filing Requirements
    • Sec. 5. Vendor List
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically
    • Sec. 7. Retention Requirements and Due Dates
    • Sec. 8. Corrected Returns
    • Sec. 9. Effect on Paper Returns and Statements to Recipients
    • Sec. 10. Combined Federal/State Filing Program
    • Sec. 11. Penalties Associated With Information Returns
    • Sec. 12. State Abbreviations
  • 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
  • Part C. Record Format Specification and Record Layouts
    • Sec. 1. File Layout Diagram
    • Sec. 2. General
    • Sec. 3. Transmitter “T” Record — General Field Descriptions
    • Sec. 4. Transmitter “T” Record — Record Layout
    • Sec. 5. Payer “A” Record — General Field Descriptions
    • Sec. 6. Payer “A” Record — Record Layout
    • Sec. 7. Payee “B” Record — General Field Descriptions and Record Layouts
    • Sec. 8. End of Payer “C” Record — General Field Descriptions and Record Layout
    • Sec. 9. State Totals “K” Record — General Field Descriptions and Record Layout
    • Sec. 10. End of Transmission “F” Record — General Field Descriptions and Record Layout
  • Part D. Extensions of Time and Waivers
    • Sec. 1. General — Extensions
    • Sec. 2. Specifications for Filing Extensions of Time Electronically
    • 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 Electronically
• Rev. Proc. 2009-31
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. APPLICATION
  • SECTION 4. TIME AND MANNER IN WHICH REQUESTS FOR CONSENT UNDER SECTION 1.1502-13(e)(3) MUST BE FILED
  • SECTION 5. INFORMATION TO BE INCLUDED IN REQUESTS FOR CONSENT UNDER SECTION 1.1502-13(e)(3)
  • SECTION 6. FACTORS AND GUIDELINES USED BY THE SERVICE IN CONSIDERING REQUESTS FOR CONSENT UNDER SECTION 1.1502-13(e)(3)
  • SECTION 7. EFFECT OF THE CONSENT UNDER SECTION 1.1502-13(e)(3)
  • SECTION 8. REVOCATION OF CONSENT UNDER SECTION 1.1502-13(e)(3)
  • SECTION 9. REQUESTS FOR CONSENT TO CHANGE FROM SEPARATE ENTITY REPORTING TO SINGLE ENTITY REPORTING IN CASES WHERE A VALID CONSENT FROM THE SERVICE TO REPORT INTERCOMPANY TRANSACTIONS ON A SEPARATE ENTITY BASIS WAS NOT PREVIOUSLY OBTAINED
  • SECTION 10. EFFECT ON OTHER DOCUMENTS
  • SECTION 11. EFFECTIVE DATE
  • SECTION 12. DRAFTING INFORMATION