Internal Revenue Bulletin:  2013-6 

February 4, 2013 

ADMINISTRATIVE


Notice 2013-7 Notice 2013-7

This notice extends earlier guidance on the federal tax consequences of payments made to or on behalf of financially distressed homeowners under programs established pursuant to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets and the Department of Housing and Urban Development’s Emergency Homeowners’ Loan Program. This notice also extends the earlier guidance on the information reporting requirements for these payments. Notice 2011-14 and Rev. Proc. 2011-55 amplified and supplemented.

Announcement 2013-11 Announcement 2013-11

This announcement contains corrections to Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2012-46 corrected.


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