Internal Revenue Bulletin: 2011-22
May 31, 2011
Publication 4810, Specifications for Filing Form 8955-SSA, Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically, contains information to file Form 8955-SSA through the IRS FIRE (Filing Information Returns Electronically) system.
This document contains a correction to final regulations (T.D. 9518, 2011-17 I.R.B. 710) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media under section 6011(e)(3) of the Code.
This announcement corrects the nonacquiescence to Robinson Knife Manufacturing Company and Subsidiaries v. Commissioner, 600 F. 3d 121 (2d Cir. 2010), published in I.R.B. 2011-9.
|More Internal Revenue Bulletins|