Internal Revenue Bulletin 2014-28 (PDF rendition): IRS Announcements

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

# Internal Revenue bulletin

## HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

## INCOME TAX

REG-121542-14, page 119.

Notice of Proposed Rulemaking and Temporary regulations
under section 7602 that authorize the IRS to use 6103(n)
contracted experts in summons interviews to propound ques-
tions and receive summoned books, papers and other records.

Rev. Rul. 2014-20, page 101.

Federal rates; adjusted federal rates; adjusted federal long-
term rate and the long-term exempt rate. For purposes of
sections 382, 642, 1274, 1288, and other sections of the
Code, tables set forth the rates for July 2014.

### Rev. Proc. 2014-29, page 105.

Publication 1223 General Rules and Specifications for Substi-
tute Forms W-2c and W-3c This procedure provides general
rules and specifications from the Service for paper and
computer-generated substitutes for Form W-2c and W-3c.
This procedure will be reproduced as the next revision of
Publication 1223, General Rules and Specifications for Substi-
tute Forms W-2c and W-3c.

### T.D. 9669, page 103.

## ESTATE TAX

### REG-121542-14, page 119.

Notice of Proposed Rulemaking and Temporary regulations
under section 7602 that authorize the IRS to use 6103(n)

Finding Lists begin on page ii.
Index for July through July begins on page iv.

Department of the Treasury
Internal Revenue Service

contracted experts in summons interviews to propound ques-
tions and receive summoned books, papers and other records.

### T.D. 9669, page 103.

## GIFT TAX

REG-121542-14, page 119.

### T.D. 9669, page 103.

## EMPLOYMENT TAX

REG-121542-14, page 119.

(Continued on the next page)

### Rev. Proc. 2014-29, page 105.

### T.D. 9669, page 103.

## ADMINISTRATIVE

Announcement 2014-27, page 120.

In 2013, the IRS transitioned to only creating an electronic
version of the IRB. The IRS proposes, in the future, to no longer
create an index for the IRB. The IRS is requesting comments
about eliminating the index of the Internal Revenue Bulletin.
Public comments are requested on or before October 7, 2014.

## The IRS Mission

Provide America's taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.

## Introduction

The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.

Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.

Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

### Part I .- 1986 Code.

This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.

### Part II .- Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.

Part III .- Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury's Office of the Assistant Sec-
retary (Enforcement).

### Part IV .- Items of General Interest.

This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

## Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

### Section 42 .- Low-Income Housing Credit

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

### Section 280G .- Golden Parachute Payments

Federal short-term, mid-term, and long-term
rates are set forth for the month of July 2014. See
Rev. Rul. 2014-20, page 101.

### Section 382 .- Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is
set forth for the month of July 2014. See Rev. Rul.
2014-20, page 101.

## Section 412 .- Minimum Funding Standards

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

## Section 467 .- Certain Payments for the Use of Property or Services

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

## Section 468 .- Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

## Section 482 .- Allocation of Income and Deductions Among Taxpayers

Federal short-term, mid-term, and long-term
rates are set forth for the month of July 2014. Rev.
Rul. 2014-20, page 101.

## Section 483 .- Interest on Certain Deferred Payments

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

## Section 642 .- Special Rules for Credits and Deductions

Federal short-term, mid-term, and long-term
rates are set forth for the month of July 2014. See
Rev. Rul. 2014-20, page 101.

## Section 807 .- Rules for Certain Reserves

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

## Section 846 .- Discounted Unpaid Losses Defined

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

## Section 1274 .- Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property

(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.

## Rev. Rul. 2014-20

This revenue ruling provides various
prescribed rates for federal income tax
purposes for July 2014 (the current
month). Table 1 contains the short-term,
mid-term, and long-term applicable fed-
eral rates (AFR) for the current month for
purposes of section 1274(d) of the Internal
Revenue Code. Table 2 contains the short-
term, mid-term, and long-term adjusted
applicable federal rates (adjusted AFR)
for the current month for purposes of sec-
tion 1288(b). Table 3 sets forth the ad-
justed federal long-term rate and the long-
term tax-exempt rate described in section
382(f). Table 4 contains the appropriate
percentages for determining the loW-in-
come housing credit described in section
42(b)(1) for buildings placed in service
during the current month. However, under
section 42(b)(2), the applicable percent-
age for non-federally subsidized new
buildings placed in service after July 30,
2008, with respect to housing credit dollar
amount allocations made before January
1, 2014, shall not be less than 9%.

Table 5 contains the federal rate for
determining the present value of an annu-
ity, an interest for life or for a term of
years, or a remainder or a reversionary
interest for purposes of section 7520. Fi-
nally, Table 6 contains the blended annual
rate for 2014 for purposes of section 7872.

REV. RUL. 2014-20 TABLE 1 Applicable Federal Rates (AFR) for July 2014 Period for Compounding

Annual

Semiannual

Quarterly

Monthly

Short-term

AFR

.31%

110% AFR

.34%

120% AFR

.37%

130% AFR

.40%

Mid-term

AFR

1.82%

1.81%

1.80%

110% AFR

2.00%

1.99%

1.98%

120% AFR

2.18%

2.17%

2.16%

130% AFR

2.36%

2.35%

2.34%

150% AFR

2.74%

2.72%

2.71%

2.70%

175% AFR

3.20%

3.17%

3.16%

3.15%

AFR

Long-term

3.06%

3.04%

3.03%

3.02%

110% AFR

3.37%

3.34%

3.33%

3.32%

120% AFR

3.68%

3.65%

3.63%

3.62%

130% AFR

3.99%

3.95%

3.93%

3.92%

REV. RUL. 2014-20 TABLE 2 Adjusted AFR for July 2014

Period for Compounding

Annual

Semiannual

Quarterly

Monthly

Short-term adjusted AFR

.31%

Mid-term adjusted AFR

1.40%

Long-term adjusted AFR

3.06%

3.04%

3.03%

3.02%

REV. RUL. 2014-20 TABLE 3
Rates Under Section 382 for July 2014

# Adjusted federal long-term rate for the current month

3.06%

Long-term tax-exempt rate for ownership changes during the current month (the highest
of the adjusted federal long-term rates for the current month and the prior two months.)

3.27%

## REV. RUL. 2014-20 TABLE 4

### Appropriate Percentages Under Section 42(b)(1) for July 2014

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, with respect to housing credit dollar amount allocations made before January 1, 2014, shall not be less than
9%.

Appropriate percentage for the 70% present value loW-income housing credit

7.56%

Appropriate percentage for the 30% present value loW-income housing credit

3.24%

Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest

2.2%

REV. RUL. 2014-20 TABLE 6
Blended Annual Rate for 2014

Section 7872(e)(2) blended annual rate for 2014

.28%

## Section 1288 .- Treatment of Original Issue Discount on Tax-Exempt Obligations

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

### Section 7520 .- Valuation Tables

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

### Section 7872 .- Treatment of Loans With Below-Market Interest Rates

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of July 2014. See Rev. Rul. 2014-20, page 101.

#### Section 7602 .- Examination of Books and Witnesses

26 CFR 301.7602-1 Participation of a Person De-
scribed in Section 6103(n) in a Summons Interview
Under Section 7602(a)(2) of the Internal Revenue
Code

TD 9669

DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 301

##### Summons Interview Regulations Under 7602

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Temporary regulations.

SUMMARY: This document contains
temporary regulations modifying regula-
tions promulgated under section 7602(a)
of the Internal Revenue Code relating to
administrative summonses. Specifically,
these temporary regulations clarify that
persons with whom the IRS or the Office
of Chief Counsel (Chief Counsel) con-
tracts for services described in section
6103(n) and its implementing regulations
may be included as persons designated to
receive summoned books, papers, records,
or other data and to take summoned testi-
mony under oath. These temporary regu-
lations may affect taxpayers, a taxpayer's
officers or employees, and any third party
who is served with a summons, as well as
any other person entitled to notice of a
summons. The text of these temporary
regulations serves as the text of the pro-
posed regulations (REG-121542-14) set
forth in the notice of proposed rulemaking
on this subject in the Proposed Rules sec-
tion in this issue of the Bulletin.

DATES: Effective Date: These regula-
tions are effective on June 18, 2014.

Applicability Date: For date of appli-
cability, see paragraph (d) of this tempo-
rary regulation.

FOR FURTHER INFORMATION
CONTACT: A M Gulas at (202) 317-
6834 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

###### Background and Explanation of Provisions

These temporary regulations amend
Procedure and Administration Regula-
tions (26 CFR part 301) promulgated un-

der section 7602 of the Internal Revenue
Code. These temporary regulations make
clear that persons described in section
6103(n) and Treas. Reg. § 301.6103(n)-
1(a) with whom the IRS or Chief Counsel
contracts for services may receive books,
papers, records, or other data summoned
by the IRS and take testimony of a person
who the IRS has summoned as a witness
to provide testimony under oath. While
IRS officers and employees remain re-
sponsible for issuing summonses and de-
veloping and conducting examinations,
the temporary regulations clarify that con-
tractors are permitted to participate fully
in a summons interview. Full participation
includes, but is not limited to, receipt,
review, and use of summoned books, pa-
pers, records, or other data, being present
during summons interviews, questioning
the person providing testimony under
oath, and asking a summoned person's
representative to clarify an objection or an
assertion of privilege.

The assistance of persons from outside
the IRS or Chief Counsel promotes effi-
cient administration and enforcement of
laws administered by the IRS, by provid-
ing specialized knowledge, skills, or abil-
ities that the IRS officers or employees
assigned to the case may not possess. For
example, outside persons often assist the
IRS in matters involving transfer pricing.
To clarify the role of these outside per-
sons, these temporary regulations ex-
pressly provide that when an IRS officer
or employee summons a taxpayer or other
witness to produce books, papers, records,
or other data and/or to give testimony, an
outside person hired by the IRS or Chief
Counsel authorized to receive returns or
return information pursuant to section
6103(n) may receive the summoned

books, papers, records, or other data and
take the testimony of the witness under
oath.

When the IRS hires an outside person
to assist an IRS officer or employee to
review books and papers, analyze data, or
take testimony from a summoned witness,
the IRS will ensure that the inherently
governmental functions associated with
section 7602, for example, deciding
whether to issue a summons, deciding
whom to summon, what information must
be produced or who will be required to
testify, and issuing the summons, will still
be performed by an IRS officer or em-
ployee. The contractors' role will be lim-
ited to functions that are not inherently
governmental, such as taking testimony
by asking questions, reviewing books or
papers, or analyzing other data. As a fur-
ther safeguard, the temporary regulations
expressly provide that any contractor that
the IRS authorizes to ask questions of a
summoned witness testifying under oath
must do so in the presence and under the
guidance of an IRS officer or employee.

The conclusion that contractors may
receive summoned books and papers, an-
alyze data, and question summoned wit-
nesses is consistent with Treas. Reg.
§ 301.7602-2(c)(1)(i)(B) and (c)(1)(ii)
Example 2. Under those rules, which im-
plement the provision requiring notice to
the taxpayer of contacts by IRS officers or
employees with third parties, contractors
(in this case appraisers) are treated in the
same manner as IRS officers or employees
when they contact industry experts to dis-
cuss a taxpayer's business.

The temporary regulations are effec-
tive for summons interviews conducted on
or after June 18, 2014. The temporary
regulations will expire on June 16, 2017.

##### Special Analyses

It has been determined that this Trea-
sury Decision is not a significant regula-

tory action as defined in Executive Order
12866, as supplemented by Executive Or-
der 13563. Therefore, a regulatory assess-
ment is not required. The IRS has deter-
mined that sections 553(b) and (d) of the
Administrative Procedure Act (5 U.S.C.
chapter 5) do not apply to these regula-
tions and because the regulations do not
impose a collection of information on
small entities, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) does not apply.
Pursuant to section 7805(f) of the Internal
Revenue Code, the IRS will submit these
temporary regulations to the Chief Coun-
sel for Advocacy of the Small Business
Administration for comments about the
regulations' impact on small business.

##### Drafting Information

The principal author of these regula-
tions is A M Gulas of the Office of Asso-
ciate Chief Counsel (Procedure and Ad-
ministration).

* * * * *

##### Adoption of Amendments to the Regulations

Accordingly, 26 CFR part 301 is
amended as follows:

###### PART 301-PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for
part 301 continues to read in part as fol-
lows:

Authority: 26 U.S.C. 7805 * *
Par. 2. Section 301.7602-1T is added
to read as follows:

§ 301.7602-1T Examination of books
and witnesses (temporary).

(a) [Reserved]. For further guidance,
see § 301.7602-1(a).

(b) through (b)(2) [Reserved]. For fur-
ther guidance, see § 301.7602-1(b)
through (b)(2).

(b)(3) Participation of a person de-
scribed in section 6103(n). For purposes
of this paragraph (b), a person authorized
to receive returns or return information
under section 6103(n) and § 301.6103(n)-
1(a) of the regulations may receive and
examine books, papers, records, or other
data produced in compliance with the
summons and, in the presence and under
the guidance of an IRS officer or em-
ployee, participate fully in the interview
of the witness summoned by the IRS to
provide testimony under oath. Fully par-
ticipating in an interview includes, but is
not limited to, receipt, review, and use of
summoned books, papers, records, or
other data; being present during summons
interviews; questioning the person provid-
ing testimony under oath; and asking a
summoned person's representative to clar-
ify an objection or assertion of privilege.

(d) Effective/applicability date. This
section applies to summons interviews
conducted on or after June 18, 2014.

(e) Expiration date. The applicability
of this section expires on or before June
16, 2017.

Heather C. Maloy,
Acting Deputy Commissioner
for Services and Enforcement.

Approved June 9, 2014,

Mark J. Mazur ,
Assistant Secretary of the Treasury
(Tax Policy).

(Filed by the Office of the Federal Register on June 17,
2014, 8:45 a.m., and published in the issue of the Federal
Register for June 18, 2014, 79 F.R. 34625)

# Part III. Administrative, Procedural, and Miscellaneous

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications
for Substitute Forms and Schedules

26 CFR 601.602: Tax forms and instructions.
(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)

## Rev. Proc. 2014-29

TABLE OF CONTENTS

Part 1 - SUBSTITUTE FORMS W-2C AND W-3C

105

SECTION 1.1 PURPOSE

105

SECTION 1.2 What's New

106

SECTION 1.3 Filing Forms W-2c and W-3c Electronically

107

SECTION 1.4 Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

107

SECTION 1.5 Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA

110

SECTION 1.6 Requirements for Substitute Privately-Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

111

SECTION 1.7 Instructions for Employers

113

SECTION 1.8 OMB Requirements for Both Red-Ink and Black-and-White Copy A

and W-3c Substitute Forms

113

SECTION 1.9 Order Forms and Instructions

114

SECTION 1.10 Effect on Other Documents

114

SECTION 1.11 Exhibits

115

### Part 1 Substitute Forms W-2c and W-3c

#### SECTION 1.1 PURPOSE

.01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue
Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of
substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Trans-
mittal of Corrected Wage and Tax Statements, for wages paid during the 2013 calendar year.

.02 The official IRS Form W-2c is a six-part form and the official IRS Form W-3c is a one-part
form. Red-ink substitute forms that completely conform to the specifications contained in this
document may be privately-printed without the prior approval of the IRS or the SSA. Only the
substitute black-and-white Form (Copy A) and substitute black-and-white W-3c forms need to be
submitted to the SSA for approval.

Note. Both paper substitute forms filed with the SSA, and those furnished to employees, that do
not totally conform to these specifications are not acceptable. Forms W-2c (Copy A) and Forms
W-3c that do not conform may be returned. In addition, penalties may be assessed by the IRS.

.03 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.

1\. Submit a letter to the appropriate address below citing the specification.

2\. State your understanding of the specification; enclose an example.

3\. Be sure to include your name, complete address, phone number, and, if applicable, your email
address with your correspondence.

.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c, should be emailed
to substituteforms@irs.gov. Please enter "Substitute Forms" on the subject line. Or send your
questions to:

Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
5000 Ellin Road, C7-263
Lanham, MD 20706

Any questions about the substitute black-and-white Form W-2c (Copy A) and W-3c should be
emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Do not mail completed Forms W-2c (Copy A) employer reports to the Substitute Black-and-
White Copy A Forms address. Submitters should use the address shown on the Form W-3c.

Note. You should receive a response from either the IRS or the SSA within 30 days.

.05 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized
customer service call site to answer questions related to information returns (Forms W-2, W-3,
W-2c, W-3c, 1099 series, 1096, etc.). You can reach the call site at 1-866-455-7438 (toll-free)
or 304-263-8700 (not a toll-free number). The Telecommunication Device for the Deaf (TDD)
number is 304-579-4827 (not a toll-free number). The hours of operation are Monday through
Friday from 8:30 a.m. to 4:30 p.m. Eastern time. You may also send questions to the call site via
the Internet at mccirp@irs.gov. IRS/IRB does not process information returns which are filed on
paper forms.

Do not submit employee information via email, because electronic mail may be not be secure and
the employee's information may be compromised.

.06 The following form instructions and publications provide more detailed filing procedures for
certain information returns.

· General Instructions for Forms W-2 and W-3 (including Forms W-2AS, W-2GU, W-2VI,
W-3SS, W-2c, and W-3c).

· Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

#### SECTION 1.2 WHAT'S NEW

.01 The following changes have been made to Publication 1223 since the last revision (April
2012). The major changes include the following.

· Form W-3c-Telephone number, email, and fax number. The word "Employer's" was
added to the telephone, fax, and email data entry box headings/caption located in the bottom
section of the form.

· Form W-3c-Information sequence. The signature fields at the bottom of the form have been
rearranged.

· Form W-3c "For Official Use Only". The "For Official Use Only" field size has been
reduced.

· Form W-3c Instructions on e-file. E-file instructions were added at the bottom of the form
under the Purpose of Form section of the instructions.

· Section 6.02 (Revised). Logos, slogans, and advertising. Revised Section 6.02 to clarify that
forms may include an embossment or watermark on the information return and employee
copies that is a representation of the name, a primary trade name, trademark, service mark, or
symbol of the employer or agent. In addition, the address for submitting comments regarding
the prohibition against including slogans, advertising, and logos has changed.

. IRS address change. The address for the Substitute Forms Unit has changed to: Internal
Revenue Service, Attn: Substitute Forms Program, 5000 Ellin Road, C7-263, Lanham, MD
20706.

. SSA address change. Inquiries about the substitute black-and-white Form Copy A and
substitute black-and-white Form W-3c, should be sent to the SSA at: Social Security
Administration Data Operation Center, Attn: Substitute Black-and-White Copy A Forms,
Room 360, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.

· IRS DVD. The DVD containing IRS tax products will no longer be produced. Official IRS
forms and information copies of federal tax materials can be obtained at local IRS offices, by
calling the National Distribution Center, or by accessing IRS.gov. Further details are provided
in Section 9 - Order Forms and Instructions.

· Editorial changes. We made editorial changes. Redundancies were eliminated as much as
possible.

##### SECTION 1.3 FILING FORMS W-2 AND W-3c ELECTRONICALLY

.01 Employers must file electronically with the SSA if they file 250 or more Forms W-2c (Copy
A) during a calendar year unless the IRS granted you a waiver. For details, see the General
Instructions for Forms W-2c and W-3c (Including Forms W-2AS, W-2GU, W-2VI, W-3SS,
W-2c, and W-3c). SSA publication EFW2C, Specifications for Filing Forms W-2c Electroni-
cally, contains specifications and procedures for filing Forms W-2c. Employers are cautioned to
obtain the most recent revision of EFW2C (and supplements) due to any subsequent changes in
specifications and procedures.

Note. same year For purposes of the electronic filing requirement, only Forms W-2c for the
immediate prior year are taken into account. For example, if an employer must file 200 Forms
W-2c for the immediate prior year in March and then discovers that another 100 Forms W-2c for
the current year must be filed in August, only the 100 Forms W-2c filed in August must be filed
electronically.

.02 You may obtain a copy of the EFW2C by:

· Accessing the SSA website at www.socialsecurity.gov/employer.

.03 Electronic filers do not file a paper Form W-3c. SSA creates this for you when Forms W-2c
are submitted electronically. See the SSA publication EFW2 for guidance on transmitting Form
W-2c (Copy A) information to the SSA electronically.

.04 Employers with fewer than 250 Forms W-2 to be corrected are encouraged to electronically
file Forms W-2c (Copy A) with the SSA. Doing so will enhance the timeliness and accuracy of
forms processing.

.05 Employers who do not comply with the electronic filing requirements for Form W-2c (Copy
A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file
Form W-2c information with the SSA electronically must not send the same data to the SSA on
paper Forms W-2c (Copy A). Any duplicate reporting may subject filers to unnecessary contacts
by the SSA or the IRS.

SECTION 1.4
SECIFICATIONS OF
RED-INK SUBSTITUT
FORMS W-2c (COPY A)
AND WITH THE SSA

.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c and their exact
substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute
Forms W-2c (Copy A) and W-3c with the SSA. The substitute forms must be exact replicas of
the official IRS forms with respect to layout and content because they will be read by scanner
equipment. Even the slightest deviation can result in incorrect scanning, and may affect money
amounts reported for employees.

.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous pin-fed forms)
and Form W-3c, as specified by JCP Code 0-25 dated November 29, 1978, must be white 100%
bleached chemical wood, optical character recognition (OCR) bond. The contractor must initiate
or have a quality control program to assure OCR ink density

Acidity: Ph value, average, not less than

4.5

Basis weight: 17 x 22 inch 500 cut sheets, pound

18-20

Metric equivalent-gm./sq. meter (a tolerance of +5 pct. is allowed)

68-75

Stiffness: Average, each direction, not less than-milligrams Cross direction Machine direction

50-80

Tearing strength: Average, each direction, not less than-grams

50-80

Opacity: Average, not less than-percent

Reflectivity: Average, not less than-percent

Thickness: Average-inch

0.0038

Metric equivalent-mm. (a tolerance of +0.0005 inch (0.0127 mm) is allowed) Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other

0.097

Porosity: Average, not less than-seconds

Finish (smoothness): Average, each side-seconds

20-55

(for information only) the Sheffield equivalent-units

170-d200

Dirt: Average, each side, not to exceed-parts per million

Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.

.03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint red OCR dropout
ink except as specified below. The following must be printed in nonreflective black ink:

· Identifying number "44444" or "55555" at the top of the forms.

· The four (4) corner register marks on the forms.

· The form identification number ("W-3c") at the bottom of Form W-3c.

· All the instructions below Form W-3c beginning with "Purpose of Form" line to the bottom
of Form W-3c.

.04 The vertical and horizontal spacing on Forms W-2c and W-3c must meet specifications. See
Exhibits A and B.

· On Form W-3c and Form W-2c (Copy A), all the perimeter rules must be 1-point
(0.014-inch), while all other rules must be one-half point (0.007-inch). Vertical rules must be
parallel to the left edge of the form; horizontal rules parallel to the top edge.

. The left and top margins on Form W-2c (Copy A) and Form W-3c must be .5 inches. The width
of a substitute Form W-2c (Copy A) or W-3c must be 7.5 inches. See Exhibits A and B.

· The first three column's on Form W-2c (Copy A) and Form W-3c must measure 1.9 inches
in width.

· The last column on Form W-2c (Copy A) and Form W-3c must measure 1.8 inches in width.

.05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.5 inches wide. Employers
filing Forms W-2c (Copy A) with the SSA on paper must also file a Form W-3c. Form W-3c
must be the same width (7.5 inches) as the Form W-2c (Copy A). One Form W-2c (Copy A) or
Form W-3c is contained on a standard-size, 8.5 x 11-inch page.

06 The top, left, and right margins for the FormW-2c (Copy A) and Form W-3c are .5 inches
(1/2 inch). All margins must be free of printing except for the words "DO NOT CUT, FOLD, OR
STAPLE THIS FORM" on red-ink Form W-2c (Copy A) or "DO NOT CUT, FOLD, OR
STAPLE" on red-ink Form W-3c.

.07 The identifying numbers are "44444" for Form W-2c and "55555" for Form W-3c. No
printing should appear anywhere near the identifying numbers.

Note. The identifying number must be printed in nonreflective black ink in OCR-A font of 10
characters per inch.

.08 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch deep pages. The
pin-fed strips must be removed when Forms W-2c (Copy A) are filed with the SSA.

.09 Box 12 of Form W-2c (Copy A) contains four entry boxes - 12a, 12b, 12c, and 12d. Do not
make more than one entry per box. Enter your first code in box 12a (for example, enter Code D
in box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box
12, use a second Form W-2c to report the additional items. Do not report the same federal tax data
to the SSA on more than one Form W-2c (Copy A). However, repeat the identifying information
(employee's name, address, and SSN; employer's name, address, and EIN) on each additional
form.

.10 The checkboxes in box 13 of Form W-2c (Copy A) must be .14 inches each; the space before
the first checkbox is .20 inches; the spacing on each remaining side of the three checkboxes is .36
inches. The checkboxes in box c of Form W-3c must also be .14 inches.

Note. More than 50% of an applicable checkbox must be covered by an "X."

.11 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must have the form
number and form title printed on the bottom face of each form using type identical or a close
approximation to that of the official IRS form. The red-ink substitute must have the form
producer's (not the form filer's) EIN entered in red in place of the Cat. No. (directly to the left
of "Department of the Treasury" for Form W-2c (Copy A) and at the bottom for Form W-3c).

.12 The words "For Privacy Act and Paperwork Reduction Act Notice, see separate instructions."
must be printed on all Forms W-2c (Copy A) and Forms W-3c.

.13 The Office of Management and Budget (OMB) Number must be printed on substitute Forms
W-3c and W-2c (Copy A) (on each ply) in the same location as on the official IRS forms.

.14 All substitute Forms W-3c must include the instructions that are printed on the same sheet
below the official IRS form.

.15 The appropriate SSA addresses must be printed on the front of Form W-3c below the body
of the form (see Exhibit B).

If you use the U.S. Postal Service, the address is:

Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

If you use a carrier other than the U.S. Postal Service, the address is:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

.16 The back of substitute Form W-2c (Copy A) and Form W-3c must be free of all printing.

.17 All copies must be clearly legible. Fading must be minimized to assure legibility.

.18 Chemical transfer paper is permitted for Form W-2c (Copy A) only if the following standards
are met:

· Only chemically-backed paper is acceptable for Form W-2c (Copy A). Front and back
chemically-treated paper cannot be processed properly by scanning equipment.

· Chemically-transferred images must be black.

· Carbon-coated forms are not permitted.

.19 The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be
deleted from substitute Form W-2c (Copy A) and Form W-3c.

.20 The sequence for assembling the copies of Form W-2c is as follows.

· Copy A-For Social Security Administration

· Copy 1-State, City, or Local Tax Department

· Copy B-To Be Filed with Employee's FEDERAL Tax Return

· Copy C-For EMPLOYEE's RECORDS

· Copy 2-To Be Filed with Employee's State, City, or Local Income Tax Return

. Copy D-For Employer

SECTION 1.5
SPECIFICATIONS FOR
SUBSTITUTE
BLACK-AND-WHITE
FORMS W-2c (COPY A)
AND W-3c FILED WITH
THE

.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and W-3c are referred
to as substitute black-and-white Form W-2c (Copy A) and W-3c. Specifications for the substitute
black-and-white Form W-2c (Copy A) and W-3c are similar to the red-ink forms (Section 4)
except for the items that follow (see Exhibits C and D). You may contact the SSA via email at
copy.a.forms@ssa.gov for more information.

Note. Exhibits are samples only and must not be downloaded to meet tax obligations.

1\. Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on continuous pin-fed
paper. There must be one Form W-2c (Copy A) or W-3c printed on a page.

2\. All forms and data must be printed in nonreflective black ink only.

3\. The data and forms must be programmed to print simultaneously. Forms cannot be produced
separately from wage data entries.

4\. The forms must not contain corner register marks.

5\. The forms must not contain any shaded areas including those boxes that are entirely shaded
on the red-ink forms.

6\. Identifying numbers on both Form W-2c (Copy A) ("44444") and Form W-3c ("55555")
must be preprinted in 14-point Arial bold font or a close approximation.

7\. The form numbers ("W-2c" and "W-3c") must be in 18-point Arial font or a close
approximation

8\. No part of the box titles or the data printed on the forms may touch any of the vertical or
horizontal lines, nor should any of the data intermingle with the box titles. The data should
be centered in the boxes.

9\. Do not print any information in the margins of the black-and-white forms (for example, do not
print "DO NOT CUT, FOLD, OR STAPLE" in the top margin of Form W-3c).

10\. The word "Code" must not appear in box 12 on Form W-2c (Copy A).

11\. A 4-digit vendor code (not filer code) preceded by four zeros and a slash (for example,
0000/9876) must appear in 12-point Arial font, or a close approximation, in place of the Cat.
No. to the left of "Department of the Treasury"on Form W-2c (Copy A) and in the bottom
right corner of Form W-3c.

Note. Do not display the form producer's EIN. The vendor code will be used to identify the
form producer.

12\. Do not print Catalog Numbers (Cat. No.) on either Form W-2c (Copy A) or Form W-3c.

13\. Do not print dollar signs. If there are no money amounts being reported, the entire field should
be left blank.

.02 The dimensions for the substitute black-and-white Forms W-2c (Copy A) and W-3c are as
follows. See Exhibits C and D.

1\. The left and top margins on Form W-2c (Copy A) and Form W-3c must measure 1/2 (0.5)
inch.

2\. The distance from the top line of Form W-3c to the bottom line of the form must measure 71/6
(7.17) inches.

3\. The distance from the top line of Form W-2c (Copy A) to the bottom line of the form must
measure 91/3 (9.33) inches.

4\. Each box on Form W-2c (Copy A) and Form W-3c must measure 1/3 inch in height.

5\. Box b on Form W-3c must measure (1) inch in height.

6\. Box a on Form W-2c (Copy A) must measure 11/3 inches in height and box 14 must measure
5/6 (0.83) inch in height.

7\. The first three column on the right of Form W-2c (Copy A) and Form W-3c must measure
19/10 (1.9) inches in width.

8\. The last column on the right of Form W-2c (Copy A) and Form W-3c must measure 18/10
(1.8) inches in width.

9\. The "Explain decreases here" box has been reduced to measure 1/3 (0.33) inches to allow for
an increase in Box b and the "Signature" box on Form W-3c must measure 1/2 (0.5) inches
in height.

.03 You must submit samples of your black-and-white substitute forms to the SSA. Only
black-and-white substitute Forms W-2c (Copy A) and W-3c will be accepted for approval by the
SSA. Questions regarding other forms (that is, red-ink Forms W-2, W-2c, W-3, W-3c, 1099
series, 1096, etc.) must be directed to the IRS. Also, see IRS Publications 1141 and 1179.

.04 You will be required to send one set of blank and one set of dummy-data substitute
black-and-white Form W-2c (Copy A) and W-3c for approval. Sample data entries should be
filled in to the maximum length for each box entry, preferably using numeric data or alpha data,
depending upon the type required to be entered. Include in your submission the name, telephone
number, fax number, and email address of a contact person who can answer questions regarding
your sample forms.

.05 To receive approval, you may first contact the SSA at to obtain a template and further
instructions in PDF format. Do not mail completed Form W-2c (Copy A) and W-3c employer
reports to the Substitute Black-and-White Forms (Copy A) address. Submitters should use the
address shown on the Form W-3c. You may also send your sample substitute black-and-white
forms to:

Social Security Administration
Data Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 360
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Send your sample forms via private mail carrier or certified mail in order to verify their receipt.
You may send your sample forms via electronic mail to copy.a.forms@ssa.gov.

.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted
on the sample black-and-white substitute forms. Forms not containing a vendor code will be
rejected and will not be submitted for testing or approval. If you have a valid vendor code
provided to you through the National Association of Computerized Tax Processors, you should
use that code. If you do not have a valid vendor code, contact the Social Security Administration
at to obtain an SSA-issued code. (Additional information on vendor codes may be obtained from
the SSA or the National Association of Computerized Tax Processors via email at.)

Note. Vendor codes are only required by those companies producing the W-2 family of forms as
part of a product for resale to be used by multiple employers and payroll professionals. Employers
developing Forms W-2c or W-3c to be used only for their individual company do not require a
vendor code.

.07 If you use forms produced by a vendor and have questions concerning approval, do not
send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain
a copy of SSA's dated approval notice supplied to that vendor.

SECTION 1.6
REQUIREMENTS FOR
SUBSTITUTE
PRIVATELY-PRINTED
FORMS W-2c
(COPIES B, C, AND 2)
FURNISHED TO
EMPLOYEES

.01 All employers (including those who file electronically) must furnish employees with at least
two copies of Form W-2c (three or more for employees required to file a state, city, or local
income tax return). Employee copies do not require approval as long as these requirements are
followed.

Note. Although substitute Copy 1 of Form W-2c can be printed in black instead of the red
dropout ink, it should conform as closely as possible to Copy A of the official IRS form in
content, format, and layout in order to satisfy state and local reporting requirements.

.02 Some Forms W-2c that include logos, slogans, and advertisements (including advertisements
for tax preparation software) may be confused with questionable Forms W-2c. An employee may
not recognize the importance of the employee copy for tax reporting purposes due to the use of
logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and
advertising will not be allowed on Forms W-3c, Copy A of Forms W-2c, or any employee copies
reporting wages paid during the 2011 calendar year, and thereafter, with the following exceptions:

· Forms may include the exact name of the employer or agent, primary trade name, trademark,
service mark, or symbol of the employer or agent.

· Presentation may be in any typeface, font, stylized fashion, or print color normally used by the
employer or agent; and used in a non-intrusive manner.

. These items do not materially interfere with the ability of the recipient to recognize,
understand, and use the tax information on the employee copies.

· Corrected information on information returns and employee copies that was shown on Forms
W-2c for amounts paid before January 1, 2011.

The IRS e-file logo on the IRS official employee copies may be included, but it is not required,
on any of the substitute form copies.

The information return and employee copies must clearly identify the employer's name associated
with its employer identification number.

Forms W-2c and W-3c are subject to annual review and possible change. If you have comments
about the prohibition against including slogans, advertising, and logos on information returns and
employee copies, send or email your comments to: Internal Revenue Service, Attn: substitute
Forms Program, 5000 Ellin Road, C7-623, Lanham, MD 20706 or substituteforms@irs.gov

.03 Chemical transfer paper for employee copies must be clearly legible, have the capability to
be photocopied, and not fade to such a degree as to preclude legibility and the ability to
photocopy.

.04 Chemical transfer paper for employee copies must be clearly legible, have the capability to
be photocopied, and not fade to such a degree as to preclude legibility and the ability to
photocopy.

.05 Type must be substantially identical in size and shape to that on the official form.

.06 Substitute forms for employees need to contain only the payment boxes and captions that are
applicable. These boxes, box numbers, and box titles must, when applicable, match the IRS-
printed form. In all cases, the employee name, address, and SSN, as well as the employer name,
address, and EIN, must be present.

.07 The dimensions of the boxes on these copies (Copies B, C, and 2), but not Copy A, may be
adjusted to allow space for conveying additional information. This may permit the employer to
eliminate other statements or notices that would otherwise be furnished to employees.

.08 The maximum allowable dimensions for employee copies of Form W-2c are no more than 11
inches deep by 8.5 inches wide. The minimum allowable dimensions for employee copies of
Form W-2c are 2.67 inches deep by 4.25 inches wide.

Note. These maximum and minimum size specifications are subject to future change.

.09 Either horizontal or vertical format is permitted for substitute employee copies of Forms
W-2c. That is, the width of the form may be either greater or less than the depth of the form.

.10 All copies of Form W-2c must clearly and prominently display the form number and the form
title together in one area of the form. It is recommended (but not required) that this be located on
the bottom left of Form W-2c. The reference to the "Department of the Treasury - Internal
Revenue Service" must be on all copies of Form W-2c. It is recommended (but not required) that
this be located on the bottom right of Form W-2c.

.11 If the substitute Forms W-2c are not labeled as to the disposition of the copies, then written
notification must be provided to each employee as specified below.

· The first copy of Form W-2c (Copy B) is filed with the employee's federal tax return.

. The second copy of Form W-2c (Copy C) is for the employee's records.

. If applicable, the third copy (Copy 2) of Form W-2c is filed with the employee's state, city,
or local income tax return.

If the substitute Forms W-2c are labeled, the forms must contain the applicable description as
stated on the official form.

###### SECTION 1.7 INSTRUCTIONS FOR EMPLOYERS

.12 Instructions similar to those on the back of Form W-2c (Copy C) of the official form must
be provided to each employee.

.01 Privately-printed substitute Forms W-2c are not required to contain a copy to be retained by
employers (Copy D). However, employers must retain copies of the Forms W-2 filed with SSA
or have the ability to reconstruct the data for at least four years. Employers must be able to
generate a facsimile of Form W-2 (Copy A), in case of loss.

.02 If Copy D is provided for the employer, instructions contained on the back of Copy D of the
official form must appear on the back of the substitute form. If Copy D is not provided, these
instructions must be furnished to the employer on a separate statement.

.03 Only originals or compliant substitute copies of Forms W-2c (Copy A) and Forms W-3c may
be filed with the SSA. Carbon copies and photocopies are unacceptable.

.04 Employers should type or machine print entries on non-laser generated forms whenever
possible and provide good quality data entries by using a high quality type face, inserting data in
the middle of blocks that are well separated from other printing and guidelines, and taking any
other measures that will guarantee clear, sharp images.

.05 Because employers must file a machine-scannable Form W-2c, they should meet the
following requirements.

· Use 12-point Arial font or a close approximation for data entries.

· Proportional-spaced fonts are unacceptable.

· Refrain from printing any data in the top margin of the forms.

.06 The employer must also furnish payee copies of Forms W-2c (Copies B, C, and 2) that are
legible and capable of being photocopied (by the employee).

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted
font, italics, or dual-case alpha characters.

.08 Forms W-2c (Copy A) requires decimal entries for wage data. Dollar signs should not be
printed with money amounts on Forms W-2c (Copy A) and Form W-3c.

.09 The filer's employer identification number (EIN) must be entered in box (b) of Form W-2c
and box (e) of Form W-3c.

.10 The employer's name, address, EIN, and state ID number may be preprinted.

SECTION 1.8 OMB
REQUIREMENTS FOR
BOTH RED-INK AND
BLACK-AND-WHITE
COPY A AND W-3c
SUBSTITUTE

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following.

· The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to
the Act.

· Each IRS form contains (in or near the upper right corner) the OMB approval number, if
assigned. (The official OMB numbers may be found on the official IRS printed forms and are
also shown on the forms in the exhibits.)

· Each IRS form (or its instructions) states:

.02 This information must be provided to any users of official or substitute IRS forms or
instructions.

.03 The OMB requirements for substitute IRS Form W-2c (Copy A) and Form W-3c are the
following.

· Any substitute form or substitute statement to a recipient must show the OMB number as it
appears on the official IRS form.

· For Form W-3c and Form W-2c (Copy A), the OMB number (1545-0008) must appear
exactly as shown on the official IRS form.

. For any copy of Form W-3c or Form W-2c, other than Copy A, the OMB number must use
one of the following formats.

###### SECTION 1.9 ORDER FORMS AND INSTRUCTIONS

.04 Any substitute Form W-3c and Form W-2c (Copy A only) must state "For Privacy Act and
Paperwork Reduction Act Notice, see back of Copy D." If no instructions are provided to users
of your forms, you must furnish them the exact text of the Privacy Act and Paperwork Reduction
Act Notice.

.01 You can order official IRS Forms W-2c, Forms W-3c, and the General Instructions for Forms
W-2 and W-3 (Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c), online
at IRS.gov. Click on the Forms and Pubs link and then click the Order Forms and Pubs link. You
may also order these forms and instructions by calling 1-800-TAX-FORM (1-800-829-3676).

· Accessing IRS.gov.

· IRS Tax Products on DVD (Publication 1796).

Only contact the IRS, not the SSA, for forms.

Note. Many IRS forms are provided on IRS.gov and on the IRS Tax Products on DVD. But copies
of Form W-2c (Copy A) and Form W-3c cannot be used for filing with the IRS or SSA when
obtained by these methods because the forms do not meet the specific printing specifications as
described in this publication. Copies of Forms W-2c and W-3c obtained from these sources are
for information purposes only.

.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov cannot be used
for filing with the SSA. These copies of Forms W-2c and W-3c are for information purposes
only.

###### SECTION 1.10 EFFECT ON OTHER DOCUMENTS

.01 Revenue Procedure 2012-22, 2012-17 I.R.B. 853 (reprinted as Publication 1223, Rev.
047-2012), is superseded.

# SECTION 1.11 EXHIBITS

## Exhibit A

.5"

7.5"

DO NOT CUT, FOLD, OR STAPLE THIS FORM

44444

For Official Use Only
OMB No. 1545-0008

a Employer's name, address, and ZIP code

.5"

☒

.5"

☒

b Employer's Federal EIN

Note. Only complete money fields that are being corrected
(exception: for corrections involving MQGE, see the Instructions
for Forms W-2c and W-3c, boxes 5 and 6).

i
Employee's address and ZIP code

☐
employee
☐
plan

☐
sick pay

☐
employee
☐
plan
☐
sick pay

Other (see instructions)

Other (seeinstructions)

1.9"

☒

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Form W-2c (Rev. 2-2009)

Copy A-For Social Security Administration

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

Cat. No. 61437D

c Tax year/Form corrected

d Employee's correct SSN

/ W-2

e Corrected SSN and/or name (Check this box and complete boxes f and/or g if incorrect on form previously filed.)

☐

Complete boxes f and/or g only if incorrect on form

previously filed

₱

f Employee's previously reported SSN

3.7"

☒

g Employee's previously reported name

h Employee's first name and initial

Last name

Suff.

Previously reported

Correct information

1 Wages, tips, other compensation

3 Social security wages

5 Medicare wages and tips

7 Social security tips

9 Advance EIC payment

11 Nonqualified plans 13 Statutory Retirement Third party

Previously reported

Correct information

2 Federal income tax withheld

4 Social security tax withheld

6 Medicare tax withheld

8 Allocated tips

10 Dependent care benefits

12a See instructions for box 12 C o d e

12b 1.9" d e ☒

12b 1.8" o ☒ d e

12c C

12c o d e

12d C

20 o d e

State Correction Information

Previously reported

Correct information

Previously reported

Correct information

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

Locality Correction Information

Previously reported

Correct information

Previously reported

Correct Information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Locality name 20

## Exhibit B

0.50 in

## DO NOT CUT, FOLD, OR STAPLE

0.50 in

55555

a Tax year/Form /

corrected W-

For Official Use Only OMB No. 1545-0008

b Employer's name, address, and ZIP

code

c Kind of Payer (Check one)

Kind

of Employer (Check one) apply 501c non-govt.

Third-party

941/941-SS

Military 943 944/944-SS

None

sick pay

3.18 in

☐

☐ ☐ ☐

☐

CT-1 ☐

5' Hshld. Medicare emp. govt. emp. ☐ ☐

State/local non-501c ☐

State/local 501c ☐

Federal govt. ☐

(Check if applicable)

d Number of Forms W-2c

e Employer's Federal EIN

f Establishment number

g Employer's state ID number

Complete boxes h, i, or j only if incorrect on last form fled.

h Employer's incorrect Federal EIN

i Incorrect establishment number

j Employer's incorrect state

ID number

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

Total of amounts previously as shown on enclosed Forms

reported W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

7.2

8 3 Allocated tips

9 Advance EIC payments 1.90 in

10 Dependent care benefts

11 Nonqualifed plans

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

12b HIRE exempt wages and tips

12b HIRE exempt wages

and tips

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

7.50 in 18 Local wages, tips, etc.

19 Local income tax

Explain decreases here:

Has an adjustment been made

on an employment tax return fled with the Internal Revenue

Service?

☐ Yes ☐ No

If "Yes," give date the return was fled

Under penalties of perjury, I declare that I correct, and complete.

have examined this return, including accompanying documents, and, to the best 0.50"

of my

knowledge and belief, it is

true,

Signature

Title

Date

Employer's contact person

Employer's telephone number

For Official Use Only

Employer's fax number

Employer's email address

0.50 in

Form
W-3c
(Rev. 8-2013)

## Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

### Purpose of Form

Use this form to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax
Statement (Rev. 2-2009). Make a copy of Form W-3c and keep it with Copy D (For
Employer) of Forms W-2c for your records. File Form W-3c even if only one Form
W-2c is being fled or if those Forms W-2c are being fled only to correct an
employee's name and social security number (SSN) or the employer identifcation
number (EIN). See the General Instructions for Forms W-2 and W-3 for information
on completing this form.

### E-Filing

The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A
electronically instead of on paper. The SSA provides two free e-fling options on its
Business Services Online (BSO) website:

. W-2 Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.

. File Upload. Upload wage fles to the SSA you have created using payroll or tax
software that formats the fles according to the SSA's Specifications for Filing
Forms W-2c Electronically (EFW2C).

For more information, go to www.socialsecurity.gov/employer and select "First
Time Filers" or "Returning Filers" under "BEFORE YOU FILE."

For Paperwork Reduction Act Notice, see separate instructions.

When To File

File this form and Copy A of Form(s) W-2c with the Social Security Administration
as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
employees as soon as possible.

Where To File

If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
to the following address:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Cat. No. 10164R

Exhibit C

.5"

44444

For Official Use Only OMB No. 1545-0008

a Employer's name, address, and ZIP code

c Tax year/Form corrected / W-2

d Employee's correct SSN

1.3"

9,3"

e Corrected SSN and/or name (Check this box and complete boxes f and/or g if incorrect on form previously filed.)

☐

Complete boxes f and/or g only if incorrect on form previously filed

f Employee's previously reported SSN 3.7"

b Employer's Federal EIN

g Employee's previously reported name

h Employee's first name and initial

Last name

Suff.

Note. Only complete money fields that are being (exception: for corrections involving MQGE, see the for Forms W-2c and W-3c, boxes 5 and 6).

corrected Instructions

Previously reported

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other

compensation

3 Social security wages

5 Medicare wages and tips

5 Medicare wages and

tips

7 Social security tips

9 Advance EIC payment

11 Nonqualified plans

13 Statutory Retirement employee ☐ ☐

Third-party gick pay ☐

Statutory Retirement employee ☐ ☐

Third-party gick pay ☐

e 12b C o

14 Other (see instructions)

Other (see instructions)

12c C o

1.9"

.8"

4. 12d C

Employee's address and ZIP code Previously reported

Correct information

2 Federal income tax withheld

4 Social security tax withheld

6 Medicare tax withheld

8 Allocated tips .3"

8 Allocated tips

10 Dependent care benefits

2a See instructions for box 12 C o

12a See instructions for box 12 C o

e 12b 00 e

12c C o d e

1.9"

12d e 7 1.9"

State Correction Information

Previously reported

Correct

information

Previously reported

Correct information

15 State

Employer's state ID number

Employer's state ID

number

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

# Locality Correction Information

Previously reported

Correct information

Previously reported

Correct information

18
Local wages, tips, etc.

Local wages, tips, etc.

19
Local income tax

20
Locality name

Copy 1-State, City, or Local Tax Department

Form W-2c (Rev. 2-2009)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

# Exhibit D

0.50 in

# DO NOT CUT, FOLD, OR STAPLE

0.50 in

55555

a Tax year/Form /

corrected W-

For OMB

Official Use Only No. 1545-0008

b Employer's name, address, and ZIP

code

c Kind

of Payer (Check one)

Kind

of Employer (Check one) apply 501c non-govt. ☐

Third-party

941/941-SS

Military 943 944/944-SS

None

sick pay

3.18 in

☐

☐ ☐ ☐

☐

CT-1 ☐

in Hshld. Medicare emp. govt. emp. ☐ ☐

State/local non-501c ☐

State/local 501c ☐

Federal govt. ☐

(Check if applicable)

d Number of Forms W-2c

e Employer's Federal EIN

f Establishment number

g Employer's state ID number

Complete boxes h, i, or j only if incorrect on last form fled.

h Employer's incorrect Federal EIN

i Incorrect establishment number

j Employer's incorrect state ID number

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

7.2

8 Allocated tips

9 Advance EIC payments 1.90 in

10 Dependent care benefits

10 Dependent care benefts

11 Nonqualifed plans

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

12b HIRE exempt wages and tips

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

7.50 in 18 Local wages, tips, etc.

19 Local income tax

Explain decreases here:

Has an adjustment been made

on an employment tax return fled

with the Internal Revenue

Service?

☐ Yes ☐ No

If "Yes," give date the return was fled

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best correct, and complete. 0.50"

of my

knowledge and belief, it is true,

Signature

Title

Date

Employer's contact person

Employer's telephone number

For Official Use Only

Employer's fax number

Employer's email address

0.50 in

Form
W-3c
(Rev. 8-2013)

## Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

### Purpose of Form

### E-Filing

The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A
electronically instead of on paper. The SSA provides two free e-fling options on its
Business Services Online (BSO) website:

. W-2 Online. Use fll-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.

· File Upload. Upload wage fles to the SSA you have created using payroll or tax
software that formats the fles according to the SSA's Specifications for Filing
Forms W-2c Electronically (EFW2C).
For more information, go to www.socialsecurity.gov/employer and select "First
Time Filers" or "Returning Filers" under "BEFORE YOU FILE."

For Paperwork Reduction Act Notice, see separate instructions.

When To File

Where To File

If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
to the following address:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Cat. No. 10164R

# Part IV. Items of General Interest

Notice of proposed
rulemaking by cross-
reference to temporary
regulations

Participation of a Person
Described in Section 6103(n)
in a Summons Interview
Under Section 7602(a)(2) of
the Internal Revenue Code

## REG-121542-14

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Notice of proposed rulemaking
by cross-reference to temporary regulations.

SUMMARY: In the Rules and Regula-
tions section of this issue of the Bulletin,
the IRS is issuing temporary regulations
to modify existing regulations (TD 8091,
amended by TD 9195) promulgated under
section 7602(a) of the Internal Revenue
Code to clarify that persons with whom
the Internal Revenue Service or the Office
of Chief Counsel contracts for services
described in section 6103(n) and its im-
plementing regulations may be included
as persons designated to receive sum-
moned books, papers, records, or other
data and to take summoned testimony un-
der oath. The text of the temporary regu-
lations also serves as the text of these
proposed regulations.

DATES: Written or electronic comments
and requests for a public hearing must be
received by September 16, 2014.

ADDRESSES: Send submissions to: CC:
PA:LPD:PR (REG-121542-14), room
5203, Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be hand-
delivered Monday through Friday be-
tween the hours of 8 a.m. and 4 p.m. to
CC:PA:LPD:PR
(REG-121542-14),
Courier's Desk, Internal Revenue Service,
1111 Constitution Avenue, NW, Wash-
ington, DC, or sent electronically via the
Federal eRulemaking Portal at www.regu-
lations.gov (IRS REG-121542-14).

FOR FURTHER INFORMATION
CONTACT: Concerning submission of
comments, Oluwafunmilayo (Funmi)
Taylor, (202) 317-6901; concerning the
proposed regulations, A M Gulas, (202)
317-6834 (not toll-free numbers).

## SUPPLEMENTARY INFORMATION:

### Background and Explanation of Provisions

The temporary regulations in the Rules
and Regulations section of this issue of
the Bulletin amend Procedure and Ad-
ministration Regulations (26 CFR part
301) promulgated under section 7602 of
the Internal Revenue Code. The text of the
temporary regulations also serves as the
text of these proposed regulations. The
preamble to the temporary regulations ex-
plains these proposed regulations.

### Special Analyses

It has been determined that this notice
of proposed rulemaking is not a signifi-
cant regulatory action as defined in Exec-
utive Order 12866, as supplemented by
Executive Order 13563. Therefore, a reg-
ulatory assessment is not required. The
IRS has also determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply to
these regulations, and because the regula-
tions do not impose an information col-
lection on small entities, the Regulatory
Flexibility Act (5 U.S.C. chapter 6) does
not apply. Therefore, a regulatory flexibil-
ity analysis is not required. Pursuant to
section 7805(f) of the Internal Revenue
Code, the IRS will submit the proposed
regulations to the Chief Counsel for Ad-
vocacy of the Small Business Administra-
tion for comments about the regulations'
impact on small business.

### Comments and Requests for a Public Hearing

Before these proposed regulations are
adopted as final, the IRS will consider any
written (signed original and 8 copies) or
electronic comments timely submitted.
The IRS requests comments on all aspects
of these proposed regulations. All com-

ments will be available for public inspec-
tion and copying. The IRS will schedule a
public meeting if one is requested, in writ-
ing, by a person who submits written com-
ments. If the IRS does schedule a public
hearing, the IRS will publish notice of the
date, time, and place for the public hear-
ing in the Federal Register.

### Drafting Information

The principal author of these regula-
tions is A M Gulas of the Office of Asso-
ciate Chief Counsel (Procedure and Ad-
ministration).

* * * * *

### Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301 is
amended as follows:

PART 301-PROCEDURE AND
ADMINISTRATION

Paragraph 1. The authority citation for
part 301 continues to read in part as fol-
lows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. In § 301.7602-1, new paragraph
(b)(3) is added to read as follows:

§ 301.7602-1 Examination of books and
witnesses.

(a) * * *

(b) * * *

(3) [The text of proposed § 301.7602-
1(b)(3) is the same as the text of
§ 301.7602-1T(b)(3) published elsewhere
in this issue of the Bulletin].

* * * * *

Heather C. Maloy,
Acting Deputy Commissioner for
Services and Enforcement.

(Filed by the Office of the Federal Register on June 17,
2014, 8:45 a.m., and published in the issue of the Federal
Register for June 18, 2014, 79 F.R. 34668)

Announcement 2014-27

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Request for comments about
eliminating the index of the Internal Rev-
enue Bulletin (IRB).

SUMMARY: In 2013, the IRS transi-
tioned to only creating an electronic ver-
sion of the IRB. The IRS proposes, in the
future, to no longer create an index for the
IRB. The IRS is requesting comments
about eliminating the index of the Internal
Revenue Bulletin.

DATE: Public comments are requested on
or before October 7, 2014.

SUPPLEMENTARY INFORMATION:

#### Background

In 2013, the IRS stopped printing paper
copies of the IRB and transitioned to only
creating an electronic version of the IRB.
In its electronic format, the IRB may be
searched through the search function on
the IRS website. Currently, an index ap-
pears at the end of every fourth issue of
the IRB. Given that the electronic version
of the IRB may be searched electronically,
that there appears to be little or no use for
the index carried over from the printed
paper copies of the IRB, and in order to
reduce costs and improve publication ef-
ficiency, the IRS proposes to cease creat-
ing the index that appears at the end of
every fourth issue of the IRB beginning
with IRB 2015-01, to be published on
January 5, 2015.

The IRS is requesting comments about
eliminating the index of the Internal Rev-
enue Bulletin. Please send your comments
to the address listed below.

EFFECT ON OTHER DOCUMENTS:

Announcement 2013-12, 2013-11
I.R.B. 651, is supplemented.

FOR FURTHER INFORMATION,
CONTACT:

If you have comments concerning this
issue, write to the Batholomew S. Truitt,
Internal Revenue Service, M&P Publish-
ing Tax Products, SE:W:CAR:MP:P:TP
1111 Constitution Avenue, NW, Main IR-
6554, Washington, DC 20224. Do not
send tax forms to this address.

# Definition of Terms

Revenue rulings and revenue procedures
(hereinafter referred to as "rulings ") that
have an effect on previous rulings use the
following defined terms to describe the
effect:

Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).

Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.

Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.

Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A

and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).

Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.

Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.

Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new

ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.

Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.

Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

# Abbreviations

The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.

A-Individual.

Acq .- Acquiescence.

B-Individual.

BE-Beneficiary.

BK-Bank.

B.T.A .- Board of Tax Appeals.

FX-Foreign corporation.

G.C.M .- Chief Counsel's Memorandum.

T.D .- Treasury Decision.

GE-Grantee.

TFE-Transferee.

CI-City.

GR-Grantor.

IC-Insurance Company.

TP-Taxpayer.
TR-Trust.

CY-County.

LE-Lessee.

TT-Trustee.

D Decedent.

LP-Limited Partner.

U.S.C .- United States Code.

DC-Dummy Corporation.

LR-Lessor.

X-Corporation.

DE-Donee.

Del. Order-Delegation Order.

DISC-Domestic International Sales Corporation.

DR-Donor.

E-Estate.

EE-Employee.

E.O .- Executive Order.

ER-Employer.

ERISA-Employee Retirement Income Security Act.
EX-Executor.

F-Fiduciary.

FC-Foreign Country.

FICA-Federal Insurance Contributions Act.

FISC-Foreign International Sales Company.

FPH-Foreign Personal Holding Company.

F.R .- Federal Register.

FUTA-Federal Unemployment Tax Act.

T-Target Corporation.

T.C .- Tax Court.

C-Individual.

C.B .- Cumulative Bulletin.

CFR-Code of Federal Regulations.

GP-General Partner.

TFR-Transferor.

T.I.R .- Technical Information Release.

COOP-Cooperative.

Ct.D .- Court Decision.

I.R.B .- Internal Revenue Bulletin.

M Minor.

Nonacq .- Nonacquiescence.

O Organization.

P-Parent Corporation.

PHC-Personal Holding Company.

PO-Possession of the U.S.

PR-Partner.

PRS-Partnership.

PTE-Prohibited Transaction Exemption.
Pub. L .- Public Law.

REIT-Real Estate Investment Trust.

Rev. Proc .- Revenue Procedure.

Rev. Rul .- Revenue Ruling.

S Subsidiary.

S.P.R .- Statement of Procedural Rules.

Stat .- Statutes at Large.

Y-Corporation.

Z-Corporation.

## Numerical Finding List1

Bulletins 2014-1 through 2014-28

Announcement:

2014-2, 2014-28 I.R.B. 120

Notices:

2014-40, 2014-27 I.R.B. 100
2014-41, 2014-27 I.R.B. 97

Proposed Regulations:
REG-121542-14, 2014-28 I.R.B. 119

Revenue Procedures:

2014-26, 2014-27 I.R.B. 26
2014-27, 2014-27 I.R.B. 41
2014-29, 2014-28 I.R.B. 105

Revenue Rulings:

2014-14, 2014-27 I.R.B. 12
2014-20, 2014-28 I.R.B. 101

Treasury Decisions:

9668, 2014-27 I.R.B. 1
9669, 2014-28 I.R.B. 103

# Finding List of Current Actions on Previously Published Items1

Bulletins 2014-1 through 2014-28

## Announcements:

2013-11
Supplemented by
Ann. 2014-2, 2014-28 I.R.B. 120

2013-12
Supplemented by
Ann. 2014-2, 2014-28 I.R.B. 120

## Revenue Procedures:

2012-38
Superseded by
Rev. Proc. 2014-27, 2014-27 I.R.B. 26

2012-46
Superseded by
Rev. Proc. 2014-26, 2014-27 I.R.B. 41

## Treasury Decision:

2005-47
Obsoleted by
T.D. 9668 2014-27 I.R.B. 1

# INDEX

## Internal Revenue Bulletins 2014-27 through 2014-28

The abbreviation and number in parenthesis following the index
entry refer to the specific item; numbers in roman and italic type
following the parentheses refer to the Internal Revenue Bulletin in
which the item may be found and the page number on which it
appears.

Key to Abbreviations:

Ann
Announcement

CD
Court Decision

DO
Delegation Order

EO
Executive Order

PL
Public Law

PTE
Prohibited Transaction Exemption

RP
Revenue Procedure

RR
Revenue Ruling

SPR
Statement of Procedural Rules

TC
Tax Convention

TD
Treasury Decision

TDO
Treasury Department Order

# ADMINISTRATIVE

Regulations Governing Practice Before the Internal Revenue
Service (REG-138367-06) (TD 9668) 27, 1

Regulations:

31 CFR 10.1, revised; 10.3, revised; 10.22, revised; 10.31,
revised; 10.35, revised; 10.36, revised; 10.37, revised;
10.52, revised; 10.81, revised; 10.82, revised; 10.91, re-
vised. (TD 9668) 27, 1

Announcement to Discontinue the Internal Revenue Bulletin
Index (Ann 27) 28, 120

Substitute Forms Preparation for Certain Information Returns
(RP 27) 27, 41

# EMPLOYEE PLANS

Weighted average interest rates
Segment June 2014 (Notice 41) 27, 97

# EMPLOYMENT TAX

Publications:

1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c (RP 29) 28, 105

4436, General Rules and Specifications for Substitute Form
941 and Schedule B (Form 941), and Schedule R (RP 26)
27, 26
Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews.

# ESTATE TAX

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103
Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews.

# EXCISE TAX

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews.

# GIFT TAX

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Regulations:

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews.

# INCOME TAX

Credit for carbon dioxide Sequestration (Notice 40) 27, 100
Interest:

Investment:

Federal short-term, mid-term, and long-term rates for: July
2014 (RR 2014) 28, 101

Summons Interview Regulations Under Section 7602 (REG-
121542-14) (TD 9669) 28, 103

Publications:

1223, General Rules and Specifications for Substitute Forms
W-2c and W-3c (RP 29) 28, 105

4436, General Rules and Specifications for Substitute Form
941 and Schedule B (Form 941), and Schedule R (RP 26)
27, 26

Regulations:

31 CFR 10.1, revised; 10.3, revised; 10.22, revised; 10.31,
revised; 10.35, revised; 10.36, revised; 10.37, revised; 10.52,
revised; 10.81, revised; 10.82, revised; 10.91, revised.
(TD 9668) 27, 1

26 CFR 301.7602-1 is amended to add new paragraph (b)(3)
pertaining to summons interviews.

Regulations Governing Practice Before the Internal Revenue
Service (REG-138367-06) (TD 9668) 27, 1

Substitute Forms Preparation for Certain Information Returns
(RP 27) 27, 41

Underpayment and overpayments, quarter beginning: July 1,
2014 (RR 14) 27, 12

Official Business
Penalty for Private Use, $300

# INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

# CUMULATIVE BULLETINS

The contents of the weekly Bulletins were consolidated semiannually into permanent, indexed, Cumulative Bulletins through the
2008-2 edition.

# INTERNAL REVENUE BULLETINS ON CD-ROM

Internal Revenue Bulletins are available annually as part of Publication 1796 (Tax Products CD-ROM). The CD-ROM can be
purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders)
or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.

# We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
(www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:P:SPA, Washington, DC 20224.

Internal Revenue Bulletin 2014-28 (PDF rendition): IRS Announcements

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