Table of Contents

• Notice 2012-67
  • Cost-of-Living Adjusted Limits for 2013
  • Drafting Information
• Notice 2012-71
  • PURPOSE
  • BACKGROUND
  • AFFECTED ORGANIZATIONS FOR WHICH THE NOTICE 2011-43 DEADLINE IS POSTPONED
  • GRANT OF RELIEF
  • DRAFTING INFORMATION
• Notice 2012-72
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 2. STANDARD MILEAGE RATES
  • SECTION 3. BASIS REDUCTION AMOUNT
  • SECTION 4. MAXIMUM STANDARD AUTOMOBILE COST
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2012-46
  • Part 1
    • Section 1.1 — Purpose
    • Section 1.2 — What’s New
    • Section 1.3 — General Requirements for Reproducing IRS Official Form 941, Schedule B, and Schedule R
    • Section 1.4 — Reproducing Form 941, Schedule B, and Schedule R for Software-Generated Paper Forms
    • Section 1.5 — Specific Instructions for Schedule R
    • Section 1.6 — OMB Requirements for Substitute Forms
    • Section 1.7 — Reproducible Copies of Forms
    • Section 1.8 — Effect on Other Documents
    • Section 1.9 — Helpful Information
• Rev. Proc. 2012-49
  • 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 Information Returns Branch
    • Sec. 4. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • Sec. 5. Filing Requirements
    • Sec. 6. Filing of Information Returns For Federal Contracts
    • Sec. 7. Filing Dates
    • Sec. 8. How to File Corrected Returns
    • Sec. 9. Taxpayer Identification Numbers
    • Sec. 10. State Abbreviations
  • Part B. Electronic Filing Specifications
    • Sec. 1. General
    • Sec. 2. Electronic Filing Approval Procedure
    • Sec. 3. Electronic Submissions
    • Sec. 4. PIN Requirements
    • Sec. 5. Electronic Filing Specifications
    • Sec. 6. Connecting to the FIRE System
    • Sec. 7. 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 — General Field Descriptions
    • Sec. 4 Transmitter “T” Record — Record Layout
    • Sec. 5. Payer “A” Record — General Field Descriptions
    • Sec. 6. Payer “A” Record — Record Layout
    • Sec. 7. Payee “B” Record — General Field Descriptions
    • Sec. 8. Payee “B” Record — Record Layout
    • Sec. 9. End of Payer “C” Record — General Field Descriptions
    • Sec. 10. End of Payer “C” Record — Record Layout
    • Sec. 11. End of Transmission “F” Record — General Field Descriptions
    • Sec. 12. End of Transmission “F” Record — Record Layout
• Rev. Proc. 2012-50
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. OPTION TO ELECT CYCLE E AS INDIVIDUALLY DESIGNED GOVERMENTAL PLAN’S SECOND REMEDIAL AMENDMENT CYCLE
  • SECTION 4. EFFECT ON OTHER DOCUMENTS
  • SECTION 5. EFFECTIVE DATE
  • DRAFTING INFORMATION