Table of Contents

• Notice 2010-52
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Rev. Proc. 2010-26
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes-Current Year (Tax Year 2010)
    • Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
    • Sec. 4. Filing Requirements
    • Sec. 5. Vendor List
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • 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