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Internal Revenue Bulletin:  2012-6 

February 6, 2012 


Notice 2012-12 Notice 2012-12

Restitution payments to victims of human trafficking. This notice advises taxpayers that mandatory restitution payments awarded to victims of human trafficking under 18 U.S.C. section 1593 are excluded from gross income under section 61 of the Code for federal income tax purposes.

Announcement 2012-6 Announcement 2012-6

This document contains changes to Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Electronically (Rev. 9-2011), Publication 1187, Specification for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically (Rev. 10-2011), and Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (Rev. 10-2011). Rev. Procs. 2011-40, 2011-50, and 2011-51 corrected.

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