Table of Contents

• Announcement 2012-43
• Announcement 2012-45
  • I. PURPOSE
  • II. BACKGROUND
  • III. ELIGIBILITY
  • IV. EFFECT OF THE VCSP
  • V. APPLICATION PROCESS
  • VI. DRAFTING INFORMATION
• Announcement 2012-46
  • I. PURPOSE
  • II. BACKGROUND
  • III. ELIGIBILITY
  • IV. EFFECT OF THE VCSP TEMPORARY ELIGIBILITY EXPANSION
  • V. APPLICATION PROCESS
  • VI. DRAFTING INFORMATION
• Announcement 2012-48
  • Corrections
    • Title of Form 1099-K in subsection 1.1.2 — Which Forms are Covered? (page 577)
    • Measurements under Exceptions in Part 2.1.7 (page 585)
    • Specification for Typography in Part 3.2.1 (page 587)
    • Form 1099-B in Part 4.1.2 (page 589)
    • Subsection numbers for Section 4.6 — Electronic Delivery of Recipient Statements (page 597)
  • Addition
    • Addition to OMB requirements under subsection 5.2.1 (page 600)