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Internal Revenue Bulletin:  2015-42 

October 19, 2015 

INCOME TAX


Rev. Proc. 2015–50Rev. Proc. 2015–50

Revenue Procedure 2015–50 provides an updated list of countries with which the IRS and Treasury have determined that it is appropriate to have an automatic exchange relationship with respect to the information collected under §§ 1.6049–4(b)(5) and 1.6049–8 of the Income Tax Regulations. Revenue Procedure 2015–50 supplements Revenue Procedure 2014–64, 2014–53 I.R.B. 1022, by adding 16 countries to the list of countries in Section 4 of Rev. Proc. 2014–64.

Rev. Proc. 2015–51Rev. Proc. 2015–51

This procedure provides specifications for the private printing of red-ink substitutes for the 2015 revisions of Forms W–2 and W–3. This procedure will be reproduced as the next revision of Publication 1141. Rev. Proc. 2014–58 is superseded.


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