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IRS Corrects Updated Requirements for Substitute Tax Forms

DEC. 21, 2015

Announcement 2015-35; 2015-51 IRB 865

DATED DEC. 21, 2015
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Citations: Announcement 2015-35; 2015-51 IRB 865

Part IV. Items of General Interest

Correction 1:

In Section 1.1.5 Forms Not Covered by This Revenue Procedure, under the 4th bullet we deleted the reference to Form 8935, as the form is now obsolete.

Correction 2:

In Section 1.2.1 Where To Send Substitute Forms, the 2nd bullet incorrectly referred to form "S-3c". The correct reference is "W-3c."

Correction 3:

In Section 1.2.1 Where To Send Substitute Forms, the 4th bullet incorrectly referred to form "3022". The correct reference is "3922."

Correction 4:

In Section 4.1.1 General, the 2nd bullet has an incorrect title for Pub. 1179. The correct title for Pub. 1179 is "General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns."

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