Non-publishing of 2020 Publication 938

 

Due to the COVID-19 pandemic, the IRS did not issue Publication 938 for the 1st and 2nd quarters of 2020.   The IRS intends to issue a special Publication 938 that combines the 1st, 2nd, and 3rd quarters.

NOTE: If you’re a REMIC or issuer of a CDO, continue to submit Form 8811 PDF, but ensure you use the  latest revision, dated 8-2013, which provides the correct Where to File address: Department of the Treasury; Internal Revenue Service; Ogden, UT 84201-0209. Forms 8811 submitted to the wrong address may not be included in Publication 938.