Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2009-90
    • Rev. Proc. 2009-48
  • EMPLOYEE PLANS
    • T.D. 9472
    • Announcement 2009-85
  • EMPLOYMENT TAX
    • Notice 2009-80
    • Rev. Proc. 2009-48
  • ADMINISTRATIVE
    • Notice 2009-93
    • Rev. Proc. 2009-49
    • Rev. Proc. 2009-54
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9472
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments and Explanation of Revisions
      • Effective/Applicability Dates
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 54—PENSION EXCISE TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2009-80
    • “Old-Law” Contribution and Benefit Base
      • General
    • Domestic Employee Coverage Threshold
      • General
      • Computation
      • Domestic Employee Coverage Threshold Amount
  • Notice 2009-90
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITIONS, ETC.
    • SECTION 4. COMPUTATION OF CREDIT
    • SECTION 5. RULES RELATING TO THE AVAILABILITY OF THE REFINED COAL CREDIT
    • SECTION 6. RULES RELATING TO EMISSION REDUCTION
    • SECTION 7. RECORDKEEPING
    • SECTION 8. REQUEST FOR COMMENTS
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. PAPERWORK REDUCTION ACT
    • SECTION 11. DRAFTING AND CONTACT INFORMATION
  • Notice 2009-93
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. REQUIREMENTS
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. REQUEST FOR COMMENTS
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2009-48
    • Section 1 - Purpose
    • Section 2 - What’s New
    • Section 3 - Filing Forms W-2c and W-3c Electronically
    • Section 4 - Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA
    • Section 5 - Specifications for Laser-Printed Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA
    • Section 6 - Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees
    • Section 7 - Instructions for Employers
    • Section 8 - OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms
    • Section 9 - Reproducible Copies of Forms
    • Section 10 - Effect on Other Documents
    • Section 11 - Exhibits
  • Rev. Proc. 2009-49
    • Part 1 General Information
      • Section 1.1 — Overview of Revenue Procedure 2009-49
      • Section 1.2 — Definitions
      • Section 1.3 — General Requirements for Acceptable Substitute Forms 1096, 1098, 1099, 5498, W-2G, 1042-S, and 8935
    • Part 2 Specifications for Substitute Forms 1096 and Copies A of Forms 1098, 1099, 5498, and 8935 (All Filed with the IRS)
      • Section 2.1 — Specifications
      • Section 2.2 — Instructions for Preparing Paper Forms That Will Be Filed with the IRS
    • Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
      • Section 3.1 — General
      • Section 3.2 — Specifications for Copy A of Form W-2G
    • Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
      • Section 4.1 — Specifications
      • Section 4.2 — Composite Statements
      • Section 4.3 — Required Legends
      • Section 4.4 — Miscellaneous Instructions for Copies B, C, D, 1, and 2
      • Section 4.5 — Electronic Delivery of Form 1099 and Form 5498 Payee Statements
    • Part 5 Additional Instructions for Substitute Forms 1098, 1099, 5498, W-2G, 1042-S, and 8935
      • Section 5.1 — Paper Substitutes for Form 1042-S
      • Section 5.2 — OMB Requirements for All Forms in This Revenue Procedure
      • Section 5.3 — Reproducible Copies of Forms
      • Section 5.4 — Effect on Other Revenue Procedures
    • Part 6 Exhibits
      • Section 6.1 — Exhibits of Forms in the Revenue Procedure
  • Rev. Proc. 2009-54
    • SECTION 1. PURPOSE
    • SECTION 2. SUMMARY OF STANDARD MILEAGE RATES
    • SECTION 3. BACKGROUND AND CHANGES
    • SECTION 4. DEFINITIONS
    • SECTION 5. BUSINESS STANDARD MILEAGE RATE
    • SECTION 6. RESERVED
    • SECTION 7. CHARITABLE AND MEDICAL AND MOVING STANDARD MILEAGE RATES
    • SECTION 8. FIXED AND VARIABLE RATE ALLOWANCE
    • SECTION 9. APPLICATION
    • SECTION 10. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
    • SECTION 11. EFFECTIVE DATE
    • SECTION 12. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2009-85
  • Announcement 2009-87
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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