Table of Contents

• Notice 2011-40
  • BACKGROUND
  • INFLATION ADJUSTMENT FACTORS AND REFERENCE PRICES
  • PHASE-OUT CALCULATION
  • CREDIT AMOUNT BY QUALIFIED ENERGY RESOURCE AND FACILITY, REFINED COAL, AND INDIAN COAL
  • DRAFTING AND CONTACT INFORMATION
• Rev. Proc. 2011-31
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
    • Sec. 3. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • Sec. 4. Due Dates
    • Sec. 5. Amended Returns
    • Sec. 6. Definition of Terms
    • Sec. 7. State Abbreviations
    • Sec. 8. Foreign Country Codes
  • 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 Submission Errors and Problems
  • Part C. Record Format Specifications and Record Layouts
    • Sec. 1. Transmitter “T” Record
    • Sec. 2. Sponsor “S” Record
    • Sec. 3. Administrator “A” Record
    • Sec. 4. Participant “P” Record
    • Sec. 5. End of Transmission “F” Record
• Rev. Proc. 2011-32
  • SECTION 1. PURPOSE
  • SECTION 2. 2012 INFLATION ADJUSTED ITEMS
  • SECTION 3. EFFECTIVE DATE
  • SECTION 4. DRAFTING INFORMATION