Internal Revenue Bulletin:  2012-48 

November 26, 2012 

EMPLOYMENT TAX


Table of Contents

Rev. Proc. 2012-38 Rev. Proc. 2012-38

General rules and specifications for substitute forms 1096, 1098, 1099, 5498, and certain other information returns. This procedure provides specifications for the private printing of red-ink substitutes for the 2012 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2011-60 superseded.


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