Table of Contents

• Rev. Proc. 2010-33
  • 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 and Retention Requirements
  • Sec. 5. Vendor List -Publication 1582
  • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
  • Sec. 7. Due Dates
  • Sec. 8. Validation of Information Returns at IRS Service Center
  • Sec. 9. Amended Returns
  • Sec. 10. Taxpayer Identification Number (TIN)
  • Sec. 11. Effect on Paper Returns and Statements to Recipients
  • Sec. 12. Penalties Associated With Information Returns
  • Sec. 13. Definition of Terms
  • Sec. 14. 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 Submission Problems and Questions
  • Part C. Record Format Specification and Record Layouts
  • Sec. 1. Transmitter “T” Record
  • Sec. 2. Withholding Agent “W” Record
  • Sec. 3. Recipient “Q” Record
  • Sec. 4. Reconciliation “C” Record
  • Sec. 5. End of Transmission “F” Record
  • 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