Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-153340-09
    • Rev. Proc. 2010-36
  • EXEMPT ORGANIZATIONS
    • REG-153340-09
    • Announcement 2010-79
  • EMPLOYMENT TAX
    • REG-153340-09
  • SELF-EMPLOYMENT TAX
    • REG-153340-09
  • EXCISE TAX
    • REG-153340-09
  • ADMINISTRATIVE
    • Notice 2010-66
    • Rev. Proc. 2010-35
    • Rev. Proc. 2010-37
    • Rev. Proc. 2010-39
    • Announcement 2010-82
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-66
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. INTERIM GUIDANCE
      • 1. Amounts Carried Over from Earlier Taxable Years to a Taxable Year Beginning in 2010
      • 2. Substantiation Requirements
      • a. Domestic and foreign adoptions that have been finalized
      • b. Domestic adoptions that are not final
      • c. Adoptions of special needs children
      • d. Information to be included in documentation
    • SECTION 4. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2010-35
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. MODIFICATION OF REV. PROC. 2009-50
    • SECTION 4. EFFECT ON OTHER DOCUMENTS
    • SECTION 5. DRAFTING INFORMATION
  • Rev. Proc. 2010-36
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2010-37
    • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes
    • Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
    • Sec. 4. Filing Requirements and Due Dates
    • Sec. 5. Form 8508, Request for Waiver from Filing Information Returns Electronically
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • Sec. 7. State Abbreviations
    • Sec. 8. Penalties
    • Sec. 9. Corrected Returns, Paper Forms, and Computer-Generated Forms
    • Sec. 10. Validation of Form 8027 at IRS/IRB
    • Sec. 11. Definition of Terms
    • 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 Associated with Electronic Filing
    • Part C. Filing Specifications and Record Layout
    • Sec. 1. Record Format and Layout
    • Part D. Extensions of Time
    • Sec. 1. General
    • 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
  • Rev. Proc. 2010-39
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. PER DIEM SUBSTANTIATION METHOD
    • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
    • SECTION 6. LIMITATIONS AND SPECIAL RULES
    • SECTION 7. APPLICATION
    • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-153340-09
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • 1. Requirement to make deposits by electronic funds transfer
      • 2. Taxes required to be deposited by EFT
      • 3. Benefits of EFTPS
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
      • §31.6302-0 [Amended]
      • §31.6302(c)-2A [REMOVED]
      • PART 40—EXCISE TAX PROCEDURAL REGULATIONS
      • §40.6302(c)-2 [Amended]
      • §40.6302(c)-3 Special rules for deposits under chapter 33.
      • PART 301—PROCEDURE AND ADMINISTRATION
      • §301.7502-2 [REMOVED]
    • Drafting Information
  • Announcement 2010-79
  • Announcement 2010-82
• 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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