IRS Amends Reproduction Requirements for Substitute Forms
AUG. 14, 2017
Announcement 2017-10; 2017-33 IRB 210
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-65722
- Tax Analysts Electronic Citation2017 TNT 155-41
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.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-65722
- Tax Analysts Electronic Citation2017 TNT 155-41