Internal Revenue Bulletin:  2009-51 

December 21, 2009 

ADMINISTRATIVE


Notice 2009-93 Notice 2009-93

This notice creates a pilot program allowing filers of information returns to truncate an individual payee’s nine-digit identifying number on paper payee statements for calendar years 2009 and 2010 if the filers meet the requirements set forth in this notice.

Rev. Proc. 2009-49 Rev. Proc. 2009-49

General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, 1042-S, and 8935. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2008-36 superseded.

Rev. Proc. 2009-54 Rev. Proc. 2009-54

2010 optional standard mileage rates. This procedure announces 50 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 16.5 cents as the optional rate for use of an automobile as a medical or moving expense for 2010. The procedure also provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2008-72 superseded.


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