Table of Contents

• Notice 2012-56
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Rev. Proc. 2012-36
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. What’s New for Tax Year 2012
    • Sec. 3. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
    • Sec. 4. Filing and Retention Requirements
    • Sec. 5. Vendor List - Publication 1582
    • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • Sec. 7. Due Dates
    • Sec. 8. Validation of Information Returns at IRS Service Center
    • Sec. 9. Amended Returns
    • Sec. 10. Taxpayer Identification Number (TIN)
    • Sec. 11. Effect on Paper Returns and Statements to Recipients
    • Sec. 12. Penalties Associated With Information Returns
    • Sec. 13. Definition of Terms
    • Sec. 14. 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 Specifications and Record Layouts
    • Sec. 1. File Layout Diagram
    • Sec. 2. General
    • Sec. 3. Transmitter “T” Record
    • Sec. 4. Withholding Agent “W” Record
    • Sec. 5. Recipient “Q” Record
    • Sec. 6. Reconciliation “C” Record
    • Sec. 7. End of Transmission “F” Record
  • 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