Internal Revenue Bulletin:  2011-3 

January 17, 2011 

INCOME TAX


Table of Contents

T.D. 9507 T.D. 9507

Final and temporary regulations under section 6302 of the Code relate to Federal Tax Deposits (FTDs) by Electronic Funds Transfer (EFT) and provide rules requiring depositors to use EFT for all FTDs and eliminate rules regarding FTD coupons.

Notice 2011-5 Notice 2011-5

This notice modifies in part Notice 2010-59, 2010-39 I.R.B. 396, to allow the use of health FSA and HRA debit cards to purchase over-the-counter drugs that are prescribed. Notice 2010-59 modified.


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