Table of Contents

• 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