Table of Contents

• Notice 2011-64
  • 1. SUMMARY
  • 2. ANALYSIS
  • 3. OTHER REQUIREMENTS
  • 4. EFFECTIVE DATE
  • 5. EFFECT ON OTHER DOCUMENTS
  • 6. CONTACT INFORMATION
• Notice 2011-71
  • PURPOSE
  • BACKGROUND
  • DISCUSSION
  • DRAFTING INFORMATION
• Rev. Proc. 2011-40
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes—Current Year (Tax Year 2011)
    • Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
    • Sec. 4. Filing Requirements
    • Sec. 5. Vendor List
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • Sec. 7. Retention Requirements and Due Dates
    • Sec. 8. Corrected Returns
    • Sec. 9. Effect on Paper Returns and Statements to Recipients
    • Sec. 10. Combined Federal/State Filing Program
    • Sec. 11. Penalties Associated With Information Returns
    • Sec. 12. State Abbreviations
  • 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
  • Part C. Record Format Specification and Record Layouts
    • Sec. 1. File Layout Diagram
    • Sec. 2. General
    • Sec. 3. Transmitter “T” Record — General Field Descriptions
    • Sec. 4. Transmitter “T” Record — Record Layout
    • Sec. 5. Payer “A” Record — General Field Descriptions
    • Sec. 6. Payer “A” Record — Record Layouts
    • Sec. 7. Payee “B” Record — General Field Descriptions and Record Layouts
    • Sec. 8. End of Payer “C” Record — General Field Descriptions and Record Layout
    • Sec. 9. State Totals “K” Record — General Field Descriptions and Record Layout
    • Sec. 10. End of Transmission “F” Record — General Field Descriptions and Record Layout
  • Part D. Extensions of Time and Waivers
    • Sec. 1. General — Extensions
    • 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
    • Sec. 5 Form 8508, Request for Waiver From Filing Information Returns Electronically
• Rev. Proc. 2011-42
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2011-43
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. DEFINITIONS
  • SECTION 5. TRANSMISSION AND DISTRIBUTION PROPERTY SAFE HARBOR METHOD OF ACCOUNTING
  • SECTION 6. EXAMPLES
  • SECTION 7. CHANGE IN METHOD OF ACCOUNTING
  • SECTION 8. EFFECT ON OTHER DOCUMENTS
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. DRAFTING INFORMATION
  • SECTION 1. INTRODUCTION
  • SECTION 2. EXTRAPOLATION METHODOLOGY