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IRS Amends Reproduction Requirements for Substitute Forms

AUG. 14, 2017

Announcement 2017-10; 2017-33 IRB 210

DATED AUG. 14, 2017
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Citations: Announcement 2017-10; 2017-33 IRB 210

Part IV. Items of General Interest 

Announcement 2017–10 amends Revenue Procedure 2017–39, 2017–26 I.R.B. 1286 to make the following corrections.

  • Section 4.2.2. The correct title is Composite Substitute Statements to Recipients for Forms Specified in Sections 4.1.2 and 4.1.3.

  • Section 4.2.2. The first paragraph is replaced with the following: A composite recipient statement for the forms specified in Sections 4.1.2 or 4.1.3 is permitted when one filer is reporting more than one type of payment during a calendar year to the same form recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2 and 4.1.3.

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