Table of Contents

• Notice 2010-67
  • PURPOSE
  • BACKGROUND
  • TRANSITIONAL RELIEF FOR CERTAIN 2011 TRANSFERS
  • DRAFTING INFORMATION
• Rev. Proc. 2010-38
  • 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
  • Sec. 4. Form 4419, Application for Filing Information Returns Electronically (FIRE)
  • Sec. 5. Filing Requirements
  • Sec. 6. Filing of Information Returns For Federal Contracts
  • Sec. 7. Filing Dates
  • Sec. 8. How to File Corrected Returns
  • Sec. 9. Taxpayer Identification Numbers
  • Sec. 10. State Abbreviations
  • Part B. Electronic Filing Specifications
  • Sec. 1. General
  • Sec. 2. Electronic Filing Approval Procedure
  • Sec. 3. Electronic Submissions
  • Sec. 4. PIN Requirements
  • Sec. 5. Electronic Filing Specifications
  • Sec. 6. Connecting to the FIRE System
  • Sec. 7. Common Problems and Questions Associated with Electronic Filing
  • Part C. Record Format Specifications and Record Layouts
  • Sec. 1. General
  • Sec. 2. Transmitter “T” Record — General Field Descriptions
  • Sec. 3. Transmitter “T” Record — Record Layout
  • Sec. 4. Payer “A” Record — General Field Descriptions
  • Sec. 5. Payer “A” Record — Record Layout
  • Sec. 6. Payee “B” Record — General Field Descriptions
  • Sec. 7. Payee “B” Record — Record Layout
  • Sec. 8. End of Payer “C” Record — General Field Descriptions and Record Layout
  • Sec. 9. End of Transmission “F” Record — General Field Descriptions and Record Layout
  • Sec. 10. File Record Layout