Internal Revenue Bulletin 2003-47 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 2003-47
November 24, 2003
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.
SPECIAL ANNOUNCEMENT
Announcement 2003–73, page 1149.
This announcement solicits applications from potential partners
to participate in the 2004 IRS Individuale-filePartnership Pro-
gram. The partnership opportunities are a result of RRA 98,
which requires the IRS to receive 80 percent of all returns elec-
tronically by 2007. RRA 98 authorized the IRS Commissioner
to promote the benefits of and encourage the use ofe-fileser-
vices through partnerships with various entities that offer low
cost tax preparation and electronic filing of income tax returns
for qualified taxpayers. Those applicants that are accepted as
partners will have a link(s) and description(s) of their services
placed on the IRS website atwww.irs.gov(IRSe-filePartners
Page).
INCOME TAX
Rev. Rul. 2003–118, page 1095.
CPI adjustment for below-market loans for 2004.The
amount that section 7872(g) of the Code permits a taxpayer
to lend to a qualified continuing care facility without incurring
imputed interest is published and adjusted for inflation for
years 1987–2004. Rev. Rul. 2002–78 supplemented and
superseded.
Rev. Rul. 2003–119, page 1094.
Section 1274A — inflation adjusted numbers for 2004.This
ruling provides the dollar amounts, increased by the 2004 in-
flation adjustment, for section 1274A of the Code. Rev. Rul.
2002–79 supplemented and superseded.
EMPLOYEE PLANS
Notice 2003–74, page 1097.
Weighted average interest rate update.The weighted average
interest rate for November 2003 and the resulting permissible
range of interest rates used to calculate current liability for
purposes of the full funding limitation of section 412(c)(7) of
the Code are set forth.
EXEMPT ORGANIZATIONS
Announcement 2003–72, page 1146.
A list is provided of organizations now classified as private foun-
dations.
ADMINISTRATIVE
Rev. Proc. 2003–82, page 1097.
Low–income housing credit tena
nt income certifications.
Thisprocedureprovidessafeha
rbors under which the Internal
Revenue Service will treat a re
sidential rental unit in a building
as a low-income unit under s
ection 42(i)(3)(A) of the Code if
the incomes of the individu
als occupying the unit are at or
below the applicable inco
me limitation before the beginning
of the buildingÊs credit
period, but their incomes exceed that
limitation at the beginn
ing of the buildingÊs credit period.
Rev. Proc. 2003–83, page 1099.
This procedure provides specifications for filing Form 1042–S,
Foreign Person’s U.S. Source Income Subject to With-
holding,Electronically or Magnetically. The procedure will be
reprinted as the current revision of Publication 1187. Rev.
Proc. 2001–40 superseded.
Announcements of Disbarments and Suspensions begin on page 1143.
Find
ing Lists begin on page ii.
Index for July through November begins on page x.

The IRS Mission
Provide AmericaÊs taxpayers top quality service by helping
them understand and meet their tax responsibilities and by
applying the tax 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 and may be obtained from the
Superintendent of Documents on a subscription basis. Bul-
letin contents are consolidated semiannually into Cumulative
Bulletins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
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, identifying 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 decision
s 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, Leg-
islation 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 TreasuryÊs Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of Gener
al Interest.
This part includes noti
ces of proposed rulemakings, disbar-
ment and suspension l
ists, 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 content
s of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
* Beginning with Internal Revenue Bulletin 2003–43, we are publishing the index at the end of the month, rather than at the beginning.
November 24, 20032003-47 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 42.—Low-Income
Housing Credit
26 CFR 1.42–15: Available unit rule.
Safe harbor methods are provided under which the
Service will treat a residential rental unit in a building
as a low-income unit under section 42(i)(3)(A) of the
Internal Revenue Code if the incomes of the individ-
uals occupying the unit are at or below the applicable
income limitation under section 42(g)(1) or section
142(d)(4)(B)(i) before the beginning of the first tax-
able year of the building’s credit period under section
42(f)(1), but their incomes exceed the applicable in-
come limitation at the beginning of the first taxable
year of the building’s credit period. See Rev. Proc.
2003-82, page 1097.
Section 483.—Interest on
Certain Deferred Payments
26 CFR 1.483–1: Computation of interest on certain
deferred payments.
As defined by section 1274A, the definitions for
both "qualified debt instruments" and "cash method
debt instruments" have dollar ceilings on the stated
principal amount. The limits to the stated princi-
pal amount are adjusted for inflation for sales or ex-
changes occurring in the 2004 calendar year. See Rev.
Rul. 2003-119, page 1094.
Section 1274.—Determina-
tion of Issue Price in the Case
of Certain Debt Instruments
Issued for Property
26 CFR 1.1274A–1: Special rules for certain trans-
actions where stated principal amount does not ex-
ceed $2,800,000.
As defined by section 1274A, the definitions for
both "qualified debt instruments" and "cash method
debt instruments" have dollar ceilings on the stated
principal amount. The limits to the stated princi-
pal amount are adjusted for inflation for sales or ex-
changes occurring in the 2004 calendar year. See Rev.
Rul. 2003-119, page 1094.
Section 1274A.—Special
Rules for Certain Transactions
WhereStatedPrincipal
Amount Does Not Exceed
$2,800,000
(Also § 1274, 483; 1.1274A–1, 1.483–1.)
Section 1274A — inflation adjusted
numbers for 2004.This ruling provides
the dollar amounts, increased by the 2004
inflation adjustment, for section 1274A of
the Code. Rev. Rul. 2002–79 supple-
mented and superseded.
Rev. Rul. 2003–119
This revenue ruling provides the dollar
amounts, increased by the 2004 inflation
adjustment, for § 1274A of the Internal
Revenue Code.
BACKGROUND
In general, §§ 483 and 1274 determine
the principal amount of a debt instrument
given in consideration for the sale or ex-
change of nonpublicly traded property. In
addition, any interest on a debt instrument
subject to § 1274 is taken into account un-
der the original issue discount provisions
of the Code. Section 1274A, however,
modifies the rules under §§ 483 and 1274
for certain types of debt instruments.
In the case of a “qualified debt instru-
ment,” the discount rate used for purposes
of §§ 483 and 1274 may not exceed 9 per-
cent, compounded semiannually. Section
1274A(b) defines a qualified debt instru-
ment as any debt instrument given in con-
sideration for the sale or exchange of prop-
erty (other than new § 38 property within
the meaning of § 48(b), as in effect on the
day before the date of enactment of the
Revenue Reconciliation Act of 1990) if the
stated principal amount of the instrument
does not exceed the amount specified in
§ 1274A(b). For debt instruments arising
out of sales or exchanges before January 1,
1990, this amount is $2,800,000.
In the case of a “cash method debt in-
strument,” as defined in § 1274A(c), the
borrower and lender may elect to use the
cash receipts and disbursements method
of accounting. In particular, for any cash
method debt instrument, § 1274 does not
apply, and interest on the instrument is ac-
counted for by both the borrower and the
lender under the cash method of account-
ing. A cash method debt instrument is
a qualified debt instrument that meets the
following additional requirements: (A) In
the case of instruments arising out of sales
or exchanges before January 1, 1990, the
stated principal amount does not exceed
$2,000,000; (B) the lender does not use an
accrual method of accounting and is not a
dealer with respect tothe property sold or
exchanged; (C) § 1274 would have applied
to the debt instrument but for an election
under § 1274A(c); and (D) an election un-
der § 1274A(c) is jointly made with respect
to the debt instrument by the borrower and
lender. Section 1.1274A–1(c)(1) of the In-
come Tax Regulations provides rules con-
cerning the time for, and manner of, mak-
ing this election.
Section 1274A(d)(2) provides that, for
any debt instrument arising out of a sale
or exchange during any calendar year
after 1989, the dollar amounts stated in
§ 1274A(b) and § 1274A(c)(2)(A) are
increased by the inflation adjustment for
the calendar year. Any increase due to
the inflation adjustment is rounded to the
nearest multiple of $100 (or, if the increase
is a multiple of $50 and not of $100, the
increase is increased to the nearest mul-
tiple of $100). The inflation adjustment
for any calendar year is the percentage (if
any) by which the CPI for the preceding
calendar year exceeds the CPI for calendar
year 1988. Section 1274A(d)(2)(B) de-
fines the CPI for any calendar year as the
average of the Consumer Price Index as of
the close of the 12-month period ending
on September 30 of that calendar year.
INFLATION-ADJUSTED AMOUNTS
For debt instruments arising out of sales
or exchanges after December 31, 1989, the
inflation-adjusted amounts under § 1274A
areshowninTable1.
2003-47 I.R.B.1094November 24, 2003

REV. RUL. 2003–119 TABLE 1
Inflation-Adjusted Amounts Under § 1274A
Calendar Year
of Sale
or Exchange
1274A(b) Amount
(qualified debt
instrument)
1274A(c)(2)(A) Amount
(cash method debt
instrument)
1990
$2,933,200$2,095,100
1991
$3,079,600$2,199,700
1992
$3,234,900$2,310,600
1993
$3,332,400$2,380,300
1994
$3,433,500$2,452,500
1995
$3,523,600$2,516,900
1996
$3,622,500$2,587,500
1997
$3,723,800$2,659,900
1998
$3,823,100$2,730,800
1999
$3,885,500$2,775,400
2000
$3,960,100$2,828,700
2001
$4,085,900$2,918,500
2002
$4,217,500$3,012,500
2003
$4,280,800$3,057,700
2004
$4,381,300$3,129,500
Note: These inflation adjustments were computed using the All-Urban, Consumer Price Index, 1982–1984 base, published by the
Bureau of Labor Statistics.
EFFECT ON OTHER DOCUMENTS
Rev. Rul. 2002–79, 2002–2 C.B. 908,
is supplemented and superseded.
DRAFTING INFORMATION
The author of this revenue ruling is
Avital Grunhaus of the Office of the Asso-
ciate Chief Counsel (Financial Institutions
and Products). For further information re-
garding this revenue ruling, please contact
Mrs. Grunhaus at (202) 622–3930 (not a
toll-free call).
Section 7872.—Treatment
of Loans With Below-Market
Interest Rates
CPI adjustment for below-market
loans for 2004.Theamountthatsection
7872(g) of the Code permits a taxpayer
to lend to a qualified continuing care fa-
cility without incurring imputed interest
is published and adjusted for inflation for
years 1987–2004. Rev. Rul. 2002–78
supplemented and superseded.
Rev. Rul. 2003–118
This re
venue ruling publishes the
amoun
t that § 7872(g) of the Internal Rev-
enue
Code permits a taxpayer to lend to a
qual
ifying continuing care facility without
inc
urring imputed interest. The amount
is
adjusted for inflation for the years after
1
986.
Se
ction 7872 generally treats loans
b
earing a below-market interest rate as if
t
hey bore interest at the market rate.
S
ection 7872(g)(1) provides that, in
g
eneral, § 7872 does not apply for any
calendar year to any below-market loan
made by a lender to a qualified continu-
ing care facility pursuant to a continuing
care contract if the lender (or the lender’s
spouse) attains age 65 before the close of
the year.
Section 7872(g)(2) provides that, in
the case of loans made after October 11,
1985, and before 1987, § 7872(g)(1) ap-
plies only to the extent that the aggregate
outstandingamountofanyloantowhich
§ 7872(g) applies (determined without
regard to § 7872(g)(2)), when added to the
aggregate outstanding amount of all other
previous loans between the lender (or the
lender’s spouse) and any qualified contin-
uing care facility to which § 7872(g)(1)
applies, does not exceed $90,000.
Section 7872(g)(5) provides that, for
loans made during any calendar year af-
ter 1986 to which § 7872(g)(1) applies, the
$90,000 limit specified in § 7872(g)(2) is
increased by an inflation adjustment. The
inflation adjustment for any calendar year
is the percentage (if any) by which the
Consumer Price Index (CPI) for the pre-
ceding calendar year exceeds the CPI for
calendar year 1985. Section 7872(g)(5)
states that the CPI for any calendar year is
the average of the CPI as of the close of the
12-month period ending on September 30
of that calendar year.
Table 1 sets forth the amount specified
in § 7872(g)(2) of the Code. The amount
is increased by the inflation adjustment for
the years 1987–2004.
November 24, 200310952003-47 I.R.B.

REV. RUL. 2003–118
TABLE 1
Limit under § 7872(g)(2)
YearAmount
Before 1987
$90,000
1987
$92,200
1988
$94,800
1989
$98,800
1990
$103,500
1991
$108,600
1992
$114,100
1993
$117,500
1994
$121,100
1995
$124,300
1996
$127,800
1997
$131,300
1998
$134,800
1999
$137,000
2000
$139,700
2001
$144,100
2002
$148,800
2003
$151,000
2004
$154,500
Note: These inflation adjustments were
computed using the All-Urban, Consumer Price Index 1982–1984 base, published
by the Bureau of Labor Statistics.
EFFECT ON OTHER DOCUMENTS
Rev. Rul. 2002–78, 2002–2 C.B. 915,
is supplemented and superseded.
DRAFTING INFORMATION
The author of this revenue ruling is
Avital Grunhaus of the Office of the Asso-
ciate Chief Counsel (Financial Institutions
and Products). For further information re-
garding this revenue ruling, please contact
Mrs. Grunhaus at (202) 622–3930 (not a
toll-free call).
2003-47 I.R.B.1096November 24, 2003

Part III. Administrative, Procedural, and Miscellaneous
Weighted Average Interest Rate
Update
Notice 2003–74
Sections 412(b)(5)(B) and 412(l)(7)
(C)(i) of the Internal Revenue Code
provide that the interest rates used to
calculate current liability for purposes of
determining the full funding limitation
under § 412(c)(7) and the required con-
tribution under § 412(l) must be within
a permissible range around the weighted
average of the rates of interest on 30-year
Treasury securities during the four-year
period ending on the last day before the
beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, pro-
vides guidelines for determining the
weighted average interest rate and the re-
sulting permissible range of interest rates
used to calculate current liability for the
purpose of the full funding limitation of
§ 412(c)(7) of the Code.
Section 417(e)(3)(A)(ii)(II) of the Code
defines the applicable interest rate, which
must be used for purposes of determining
the minimum present value of a partici-
pant’s benefit under § 417(e)(1) and (2),
as the annual rate of interest on 30-year
Treasury securities for the month before
the date of distribution or such other time
as the Secretary may by regulations pre-
scribe. Section 1.417(e)–1(d)(3) of the In-
come Tax Regulations provides that the ap-
plicable interest rate for a month is the an-
nual interest rate on 30-year Treasury se-
curities as specified by the Commissioner
for that month in revenue rulings, notices
or other guidance published in the Internal
Revenue Bulletin.
The rate of interest on 30-year Treasury
Securities for October 2003 is 5.16 per-
cent. Pursuant to Notice 2002–26, 2002–1
C.B. 743, the Service has determined this
rate as the monthly average of the daily de-
termination of yield on the 30-year Trea-
surybondmaturinginFebruary2031.
Section 405 of the Job Creation and
Worker Assistance Act of 2002 amended
§ 412(l)(7)(C) of the Code to provide that
for plan years beginning in 2002 and 2003
the permissible range is extended to 120
percent.
The following rates were determined
for the plan years beginning in the month
shown below.
MonthYear
Weighted
Average
90% to 110%
Permissible
Range
90% to 120%
Permissible
Range
November20035.284.75 to 5.814.75 to 6.33
Drafting Information
The principal authors of this notice
are Paul Stern and Tony Montanaro of
the Employee Plans, Tax Exempt and
Government Entities Division. For fur-
ther information regarding this notice,
please contact the Employee Plans’ tax-
payer assistance telephone service at
1–877–829–5500 (a toll-free number),
between the hours of 8:00 a.m. and
6:30 p.m. Eastern time, Monday through
Friday. Mr. Stern may be reached at
1–202–283–9703. Mr. Montanaro may
be reached at 1–202–283–9714. The
telephone numbers in the two preceding
sentences are not toll-free.
26 CFR 601.105: Examination of returns and claims
for refund, credit or abatement; determination of cor-
rect tax liability.
(Also Part I, § 42; 1.42–15.)
Rev. Proc. 2003–82
SECTION 1. PURPOSE
This revenue procedure provides safe
harbors under which the Internal Rev-
enue Service will treat a residential unit
in a building as a low-income unit under
§ 42(i)(3)(A) of the Internal Revenue Code
if the incomes of the individuals occupy-
ing the unit are at or below the applicable
income limitation under § 42(g)(1) or
§ 142(d)(4)(B)(i) before the beginning
of the first taxable year of the building’s
credit period under § 42(f)(1), but their
incomes exceed the applicable income
limitation at the beginning of the first tax-
able year of the building’s credit period.
SECTION 2. BACKGROUND
.01 Questions have arisen regarding
when individuals must satisfy the appli-
cable income limitation under § 42(g)(1)
or § 142(d)(4)(B)(i) when they move into
a residential unit in an existing building
under § 42(i)(5) on or after the date a
taxpayer acquires the existing building for
rehabilitation under § 42(e), but before the
beginning of the first taxable year of the
building’s credit period under § 42(f)(1).
Because of these questions, some taxpay-
ers require that the individuals’ incomes
not exceed the applicable income limita-
tion at the beginning of the first taxable
year of the building’s credit period, even
though the individuals’ income did not
exceed the applicable income limitation
when the individuals moved into the unit.
This has resulted in some individuals be-
ing evicted, where permissible under local
law, from low-income housing projects.
.02 Section 42(a) provides that, for
purposes of § 38, the amount of the
low-income housing credit determined for
any taxable year in the credit period is an
amount equal to the applicable percentage
of the qualified basis of each qualified
low-income building.
.03 Section 42(c)(2)(A) generally de-
fines a qualified low-income building as
any building which is part of a qualified
low-income housing project at all times
November 24, 200310972003-47 I.R.B.

during the building’s compliance period
(which is defined in § 42(i)(1) as the pe-
riod of 15 taxable years beginning with the
first taxable year of the credit period under
§ 42(f)(1)).
.04 Section 42(i)(4) defines a new
building as a building the original use
of which begins with the taxpayer. An
existing building is defined in § 42(i)(5) as
any building which is not a new building.
Section 42(e)(1) provides that rehabili-
tation expenditures paid or incurred by
the taxpayer with respect to any building
are treated as a separate new building for
purposes of § 42.
.05 Section 42(f)(1) defines the credit
period as the period of 10 taxable years be-
ginning with (A) the taxable year in which
the building is placed in service, or (B) at
the election of the taxpayer, the succeed-
ing taxable year, but in each case only if the
building is a qualified low-income building
as of the close of the first year of the period.
Under § 42(f)(5)(A), the credit period for
an existing building must not begin before
thefirsttaxableyearofthecreditperiodfor
rehabilitation expenditures with respect to
the building.
.06 Section 42(g)(1) defines a qualified
low-income housing project as any project
for residential rental use that meets one
of the following requirements: (A) 20
percent or more of the residential units
in the project are both rent-restricted and
occupied by individuals whose income is
50 percent or less of the area median gross
income, or (B) 40 percent or more of the
residential units in the project are both
rent-restricted and occupied by individ-
uals whose income is 60 percent or less
of the area median gross income. Under
§ 42(g)(2), a residential unit is rent-re-
stricted for purposes of § 42(g)(1) if the
gross rent for the unit does not exceed 30
percent of the imputed income limitation
for the unit. Residential units that sat-
isfy these rent and income requirements
are defined in § 42(i)(3)(A) as “low-in-
come units.” Section 42(i)(3)(B), (C), (D),
and (E) provide more requirements for
low-income units. Under § 42(g)(4), a
deep rent skewed project, as defined in
§ 142(d)(4)(B), is also a qualified low-in-
come housing project. To be a deep rent
skewed project, § 142(d)(4)(B)(i) requires
that 15 percent or more of the low-income
units in the project must be occupied by
individuals whose income is 40 percent or
less of the area median gross income.
.07 Section 42(g)(2)(D)(i) provides
that, notwithstanding an increase in the
income of the occupants of a low-income
unit above the income limitation applica-
ble under § 42(g)(1), the unit will continue
to be treated as a low-income unit if the
income of the occupants initially met the
income limitation and the unit continues
to be rent-restricted. However, under the
available unit rule in § 42(g)(2)(D)(ii), if
the income of the occupants of the unit
increases above 140 percent of the income
limitation applicable under § 42(g)(1),
§ 42(g)(2)(D)(i) ceases to apply to the
unit if any residential rental unit in the
building (of a size comparable to, or
smaller than, such unit) is occupied by a
new resident whose income exceeds the
applicable income limitation. In the case
of a deep rent skewed project described
in § 142(d)(4)(B), if the income of the
occupants of the unit increases above 170
percent of the income limitation applicable
under § 42(g)(1), § 42(g)(2)(D)(i) ceases
toapplytotheunitifanylow-income
unit in the building is occupied by a new
resident whose income exceeds 40 percent
of area median gross income. See also
§ 1.42–15 of the Income Tax Regulations.
.08 Under § 42(h)(1), the amount of the
credit determined under § 42(a) for any
taxable year with respect to any building
must not exceed the housing credit dollar
amount allocated to the building. How-
ever, under § 42(h)(4)(A), a credit alloca-
tion generally is not necessary for the por-
tion of a building’s eligible basis financed
by an obligation the interest on which is
exempt from tax under § 103 and the obli-
gation is taken into account under § 146.
Under § 42(h)(4)(B), no credit allocation
under § 42(h)(1) is necessary for any por-
tion of a building’s eligible basis if 50 per-
cent or more of the aggregate basis of the
building and the land on which it is located
is financed with tax-exempt obligations.
SECTION 3. SCOPE
This revenue proced
ure only applies
to residential un
its in a building where
the incomes of the
individuals occupying
the unit are at or
below the applicable
income limitati
on under § 42(g)(1) or
§ 142(d)(4)(B)
(i) before the beginning
of the first tax
able year of the building’s
credit period under § 42(f)(1), but their
incomes exceed the applicable income
limitation at the beginning of the first tax-
able year of the building’s credit period.
SECTION 4. SAFE HARBORS
.01Existing buildings under § 42(i)(5)
and new buildings under § 42(e)(1).A
residential unit in an existing building un-
der § 42(i)(5) or a new building under
§ 42(e)(1) will be considered a low-income
unit under § 42(i)(3)(A) at the beginning
of the first taxable year of the building’s
credit period under § 42(f)(1) if:
(1) The individuals occupying the unit
have incomes that are at or below the appli-
cable income limitation under § 42(g)(1)
or § 142(d)(4)(B)(i) on either the date the
existing building was acquired by the tax-
payer or the date the individuals started oc-
cupying the unit, whichever is later (based
on the area median gross income on that
date), but their incomes exceed the appli-
cable income limitation at the beginning
of the first taxable year of the building’s
credit period (based on the area median
gross income on that date);
(2) The incomes of the individuals
occupying the unit are first tested fo
r
purposes of the available unit rule u
nder
§ 42(g)(2)(D)(ii) and § 1.42–15 at t
he
beginning of the first taxable yea
rofthe
building’s credit period;
(3) The unit has been rent-restr
icted un-
der § 42(g)(2) from either the d
ate the ex-
isting building was acquired b
y the tax-
payer or the date the individu
als started oc-
cupying the unit, whichever
is later, to the
beginning of the first taxab
le year of the
building’s credit perio
d;
(4) Either:
(a) Section 42(h)(1) appl
ies to the build-
ing and the taxpayer eithe
r receives an allo-
cation to rehabilitate t
he existing building
or enters into a binding c
ommitment for an
allocation to rehabil
itate the existing build-
ingbyeithertheendo
f the taxable year
the taxpayer acquir
ed the existing building
or the end of the taxa
ble year the individ-
uals started occup
ying the unit, whichever
is later; or
(b) Section 42(h)
(1) does not apply to
the building by re
ason of § 42(h)(4) and the
tax-exempt bond
s for the project are issued
by either the end
of the taxable year the
taxpayer acqui
red the existing building or
the end of the ta
xable year the individuals
2003-47 I.R.B.1098November 24, 2003

started occupying the unit, whichever is
later; and
(5) The unit has been a low-income
unit under § 42(i)(3)(B), (C), (D), and (E)
from either the date the existing building
was acquired by the taxpayer or the date
the individuals started occupying the unit,
whichever is later, to the beginning of the
first taxable year of the building’s credit
period.
.02New buildings under § 42(i)(4) (not
including new buildings under § 42(e)(1)).
A residential unit in a new building under
§ 42(i)(4) will be considered a low-income
unit under § 42(i)(3)(A) at the beginning
of the first taxable year of the building’s
credit period under § 42(f)(1) if:
(1) The individuals occupying the unit
have incomes that are at or below the appli-
cable income limitation under § 42(g)(1)
or § 142(d)(4)(B)(i) on the date the individ-
uals started occupying the unit (based on
the area median gross income on that date),
but their incomes exceed the applicable in-
come limitation in effect at the beginning
of the first taxable year of the building’s
credit period (based on the area median
gross income on that date);
(2) The incomes of the individuals
occupying the unit are first tested for
purposes of the available unit rule under
§42(g)(2)(D)(ii)and§1.42–15atthe
beginning of the first taxable year of the
building’s credit period;
(3) The unit has been rent-restricted un-
der § 42(g)(2) from the date the individuals
started occupying the unit to the beginning
of the first taxable year of the building’s
credit period;
(4) The taxpayer elects under
§ 42(f)(1)(B) to treat the taxable year
succeeding the taxable year the building
was placed in service as the first taxable
year of the credit period; and
(5) The unit has been a low-income unit
under § 42(i)(3)(B), (C), (D), and (E) from
the date the individuals started occupying
the unit to the beginning of the first taxable
year of the building’s credit period.
SECTION 5. AUDIT PROTECTION
If the taxpayer currently uses a method
consistent with the safe harbors for deter-
mining whether a unit is a low-income unit
under § 42(i)(3)(A) at the beginning of the
first taxable year of the building’s credit
period under § 42(f)(1) (as described in
section 4 of this revenue procedure), th
e
issue will not be raised by the Service in
a taxable year that ends before Novembe
r
24, 2003. Also, if the taxpayer curren
tly
uses a method consistent with the safe har-
bors for determining whether a unit is a
low-income unit under § 42(i)(3)(A) at the
beginning of the first taxable year of the
building’s credit period under § 42(f)(1)
(as described in section 4 of this revenue
procedure) and the issue is under consid-
eration (within the meaning of section 3.09
of Rev. Proc. 2002–9, 2002–1 C.B. 327)
for taxable years in examination, before an
appeals office, or before the U.S. Tax Court
in a taxable year that ends before Novem-
ber 24, 2003, the issue will not be further
pursued by the Service.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective for
taxable years ending on or after November
24, 2003.
SECTION 7. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Paul Handleman of the Office
of Associate Chief Counsel (Passthroughs
and Special Industries). For further infor-
mation regarding this revenue procedure,
contact Mr. Handleman at (202) 622–3040
(not a toll-free call).
NOTE:
Following is a list of related instruc
tions and forms for filing Form 1042–S Electronically/Magnetically:
•Current Instructions for Form 1042–S
•Form 4419 — Application for Filing Information Returns Electronically/Magnetically
•Form 4804 — Transmittal of Information Returns Reported Magnetically
•Form 8508 — Request for Waiver From Filing Information Returns Magnetically
•Form 8809 — Request for Extension of Time To File Information Returns (Forms W–2, W–2G, 1042–S, 1098, 1099,
5498, and 8027)
•Notice 210 — Preparation Instructions for Media Labels
•Publication 515 —Withholding of Tax on Nonresident Aliensand Foreign Corporations (for general information and
explanation of tax law associated with Form 1042–S)
•Publication 901 — U.S. Tax Treaties
The Internal Revenue Service (IRS), Martinsburg Computing Center (MCC) encourages filers to make copies of the blank forms
in the back of this publication for future use. These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676).
You can also download forms and publications from the IRS Web Site atwww.irs.gov.
November 24, 200310992003-47 I.R.B.

IMPORTANT NOTES:
IRS/MCC no longer accepts 8mm, 4mm, and Quarter-Inch Cartridges (QIC) for filing
information returns.
The FIRE System will be down from December 24 through January 5 for upgradin
g. It
is not operational during this time for electronic submissions.
Rev. Proc. 2003–83
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................ 1102
SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR2003)................................................. 1102
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER................... 1103
SEC. 4. FILING REQUIREMENTS................................................................................. 1104
SEC. 5. VENDOR LIST............................................................................................ 1104
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS
ELECTRONICALLY/MAGNETICALLY
............................................................... 1104
SEC. 7. TEST FILES.............................................................................................. 1106
SEC. 8. FILING OF INFORMATION RETURNS MAGNETICALLY AND RETENTION REQUIREMENTS................... 1106
SEC. 9. DUE DATES.............................................................................................. 1107
SEC. 10. PROCESSING OF INFORMATION RETURNS MAGNETICALLY AT IRS/MCC.................................. 1107
SEC. 11. VALIDATION OF INFORMATION RETURNS AT IRS SERVICE CENTER...................................... 1108
SEC. 12. COMMON SUBMISSION PROBLEMS...................................................................... 1109
SEC. 13. VOIDED AND CORRECTED RETURNS.................................................................... 1110
SEC. 14. TAXPAYER IDENTIFICATION NUMBER (TIN).............................................................. 1112
SEC. 15. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS......................................... 1112
SEC. 16. DEFINITION OF TERMS................................................................................. 1113
SEC. 17. STATE ABBREVIATIONS................................................................................. 1116
Part B. Electronic Filing Specifications
SEC. 1. BACKGROUND........................................................................................... 1116
SEC. 2. ADVANTAGES OF FILING ELECTRONICALLY.............................................................. 1116
SEC. 3. GENERAL................................................................................................ 1117
SEC. 4. ELECTRONIC FILING APPROVAL PROCEDURE............................................................ 1117
SEC. 5. TEST FILES.............................................................................................. 1117
SEC. 6. ELECTRONIC SUBMISSIONS.............................................................................. 1117
2003-47 I.R.B.1100November 24, 2003

SEC. 7. PIN REQUIREMENTS..................................................................................... 1118
SEC. 8. ELECTRONIC FILING SPECIFICATIONS................................................................... 1118
SEC. 9. DIAL-UP NETWORK/BROWSERSPECIFICATIONS (WEB INTERFACE)........................................ 1118
SEC. 10. COMMUNICATIONS SOFTWARE SPECIFICATIONS (TEXT INTERFACE)..................................... 1121
SEC. 11. MODEM CONFIGURATION............................................................................... 1124
SEC. 12. COMMON PROBLEMS ASSOCIATED WITH ELECTRONIC FILING.......................................... 1124
Part C. Magnetic Media Specifications
SEC. 1. GENERAL................................................................................................ 1126
SEC. 2. TAPE CARTRIDGE SPECIFICATIONS...................................................................... 1126
SEC. 3. 3
1
/2-INCH DISKETTE SPECIFICATIONS..................................................................... 1126
SEC. 4. TRANSMITTER “T” RECORD.............................................................................. 1127
SEC. 5. WITHHOLDING AGENT “W” RECORD..................................................................... 1129
SEC. 6. RECIPIENT “Q” RECORD................................................................................. 1132
SEC. 7 RECONCILIATION “C” RECORD........................................................................... 1137
SEC. 8. END OF TRANSMISSION “F” RECORD..................................................................... 1138
Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................ 1139
SEC. 2. SPECIFICATIONS FOR ELECTRONIC FILING OR MAGNETIC MEDIA EXTENSIONS OF TIME................. 1140
SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................ 1140
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................ 1141
SEC. 5. FORM 8508, REQUEST FOR WAIVER FROM FILING INFORMATION RETURNS ON MAGNETIC
MEDIA
........................................................................................... 1142
Use this Revenue Procedure to prepare Tax Year2003and prior year information returns for submission to Internal Revenue Service
(IRS) using any of the following:
- Electronic Filing
- Tape Cartridge
-3
1
/2-Inch Diskette
This Revenue Procedure is not revised every year. Updates will beprinted as needed in the Internal Revenue Bulletin. General
Instructions for Form 1042–S are revised every year. Be sure to consult current instructions when preparing Form 1042–S.
Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
November 24, 200311012003-47 I.R.B.

Internal Revenue Service
Martinsburg Computing Center
Attn: Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
Sec. 1. Purpose
.01The purpose of this Revenue
Procedure is to provide the specifications for filing Form 1042–S with IRS electronically through
the FIRE (Filing Information
Returns Electronically) System or magnetically, using IBM 3480, 3490, 3490E, 3590, 3590E or AS400
compatible tape cartridges
or 3
1
/2-inch diskette.IRS/MCC will no longer accept 8mm, 4mm and Quarter-Inch Cartridges (QIC)
for the processing of infor
mation returns.This Revenue Procedure must be used to prepare current and prior year information
returnsfiled beginni
ng January 1, 2004, and received by IRS/MCC or postmarked by December 31, 2004.
.02Generally, the box n
ames on the paper Form 1042–S correspond with the fields used to file electronically/magnetically; how-
ever, if discrepancie
s occur, the instructions in this Revenue Procedure govern.
.03This Revenue Proced
ure supersedes Rev. Proc. 2001–40 published as Publication 1187, Specifications for Filing Form 1042–S,
Foreign Person’s U.S.
Source Income Subject to Withholding, Electronically or Magnetically.
.04Refer to Part A, Sec.
16, for definitions of terms used in this publication.
.05Specifications for f
iling Forms W–2, Wage and Tax Statements, electronically/magneticallyare available from the Social Secu-
rity Administration
(SSA)only. Filers can call 1–800–SSA–6270 to obtain the phone number of the SSA Employer Service Liaison
Officer for their ar
ea.
.06IRS/MCC doesnotp
rocess Forms W–2. Paperand/ormagnetic media for Forms W–2 must be sent to SSA. IRS/MCC does,
however, process wa
iver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W–2 and requests for an
extension of time to
provide the employee copies of Forms W–2.
.07The following Re
venue Procedures and publications provide more detailed filing proceduresfor certain information returns:
(a)2003 Instructions f
or Form 1042–S.
(b)Publication 1179, R
ules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 1042–S, 5498, and
W–2G.
(c)Publication 1239, S
pecifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated
Tips, Electronical
ly or Magnetically.
(d)Publication 1220, S
pecifications for Filing Forms 1098, 1099, 5498, and W–2G, Electronically or Magnetically.
(e)Publication 1245, Sp
ecifications for Filing Form W–4, Employee’s Withholding Allowance Certificate, Electronically or
Magnetically.
Sec. 2. Nature of C
hanges—Current Year (Tax Year2003)
.01ThetitleofPub
lication 1187 is changed to Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject
to Withholding, E
lectronically orMagnetically.
.02The organiza
tion of information in Publication 1187 was changed for emphasis and clarity. All extension and waiver informa-
tion is containe
d in Part D, Extensions of Time and Waivers. Part E, Miscellaneous Information, was deleted since this information
is found in Part
A, Sec. 3. Part B is now Electronic Filing Specifications, Part C is MagneticMedia Specifications, and Part D is
Extensions of T
ime and Waivers.
.03A new Sectio
n 12, Common Submission Problems, was added to Part A. The sections following Section 12 were renumbered.
.04IRS/MCC no lo
nger accepts 8mm, 4mm and Quarter-Inch Cartridges for the filing of Forms 1042–S.
.05Money amount
s in the Recipient “Q” Record must equal the total amounts reported in the corresponding fields in the Recon-
ciliation “C” R
ecord.
.06Do not send a
file that doesn’t include Recipient “Q” Records. If there are no Recipient “Q” Records to report, do not send a
file of Transmi
tter “T”, Withholding Agent “W”, Reconciliation “C” and End of Transmission “F” Records.
.07In the Trans
mitter “T” Record, Province Code, positions 117–118, the Province Code for Quebec was changed to QC. The new
Province Code,
NU, for Nunavut was added.
.08In the Recip
ient “Q” Record, if Recipient Code 20 is used, Recipient Name Line–1, must be reported as “Unknown” and
additional re
cipient name and address lines must be blank.
.09Additional
editorial changes of a clarifying nature have been made throughout this publication. Please read the entire publica-
tion carefull
y.
2003-47 I.R.B.1102November 24, 2003

Sec.3.WhereToFileandHowtoContacttheIRS,MartinsburgComputingCenter
.01All information returns filed electronically or magnetically are processed at IRS/MCC. Files containing information returns
and requests for IRS electronic filing and magnetic media information should be sent to the following address:
IRS–Martinsburg Computing Center
Attn: 1042–S Reporting
230 Murall Drive
Kearneysville, WV 25430
.02 Allrequests for an extension of time to file information returns with IRS/MCC or to the recipients, and requests for undue
hardship waivers filed on Form 8508, should be sent to the following address:
IRS–Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.03The telephone numbers for electronic or magnetic media inquiries submissions are:
CUSTOMER SERVICE SECTION
TOLL-FREE 1–866–455–7438 or Outside the U.S. 304–263–8700
email atmccirp@irs.gov
304–267–3367 — TDD
(Telecommunication Device for the Deaf)
304–264–5602 — Fax Machine
Electronic Filing — FIRE system
304–262–2400
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
www.irs.gov — IRS Web Site access to forms
.04Current Instructions for Form 1042–S have been included in the Publication 1187 for your convenience. The Form 1042–T is
used only to transmit Copy A ofpaperForm 1042–S. If filing paper returns, follow the mailing instructions on Form 1042–T and
submit the paper returns to the Internal Revenue Service Center, Philadelphia, PA 19255.
.05Requests for paper Form 1042–S and publications relating to electronic/magnetic media filing should be made by calling the
IRS toll-free number1–800-TAX-FORM (1–800–829–3676)or via the IRS Web Site atwww.irs.gov.
.06Questions pertaining to magnetic media filing of Forms W–2mustbe directed to the Social Security Administration (SSA).
Filers can call 1–800-SSA–6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.
.07Filersshould notcontact IRS/MCC if they have received a penalty notice and need additional information or are requesting an
abatement of the penalty. A penalty notice contains an IRS representative’s name and/or phone number for contact purposes; or, the
filer may be instructed to respond in writing to the address provided. IRS/MCC doesnotissue penalty notices and doesnothave the
authority to abate penalties. For penalty information, refer to the Penalty section of the current Instructions for Form 1042–S.
.08A taxpayer or authorized representative may request a copy of a tax return, including Form W–2 filed with a return, by sub-
mitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling1–800-TAX-FORM
(1–800–829–3676). For any questions regarding this form, call 215–516–2000. This is not a toll-free number.
.09The Information Reporting Program Customer Service Section (IRP/CSS), located atIRS/MCC, answers electronic/magnetic
media, paper filing and tax law questions from the payer community relating to the filing of business information returns (Forms 1096,
1098, 1099, 5498, 8027, W–2G, and W–4). IRP/CSS also answers questions relating to the electronic/magnetic media filing of Form
1042–S. Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrecttaxpayer identifi-
cation numbers are also addressed by IRP/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide,
Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern time, by calling toll-free1–866–455–7438or via email atm
ccirp@irs.gov.Do
November 24, 200311032003-47 I.R.B.

not include SSNs or EINs on emails since this is not a secure line. The Telecommunications Device for the Deaf(TDD)toll number
is304–267–3367.Call as soon as questions arise to avoid the busy filing seasons at the end of January and February. Recipients of
information returns (payees) should continue to contact 1–800–829–1040 with any questions on how to report the information returns
data on their tax returns.
Note: The Customer Service Section does not answer tax law questions concerning the requirements for withholding of
tax on payments of U.S. source income to foreign persons under Chapter 3 of the Code. If you need such assistance, you may
call 215–516–2000 (not a toll-free number) or write to: Philadelphia Internal Revenue Service, International Section, P.O. Box
920, Bensalem, PA 19020–8518.
Sec. 4. Filing Requirements
.01The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation,
partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electroni-
cally/magnetically. Withholdingagents who meet the threshold of 250 or more Forms1042–S are required to submit their information
electronically or magnetically.
Note: Even though filers with less than 250 information returns are not required to submit the information returns elec-
tronically or magnetically and may submit them on paper, IRS encourages filers to transmit those information returns elec-
tronically or magnetically.
.02These requirements apply separately to both originals and corrections filed electronically/magnetically.
.03All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN), [Social Security Number (SSN),Employer Identification Number (EIN), Individual Taxpayer Identification Number
(ITIN), or Qualified Intermediary EmployerIdentification Number (QI-EIN)]. For example, if a corporation with several branches or
locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing
requirements to each type of return accordingly.
.04Filers who are required to submit their information returns on magnetic media may choose to submit their documents by elec-
tronic filing. IRS/MCC has one method for filing information returns electronically; see Part B.
.05The above requirements do not apply if the filer establishes hardship (see Part D, Sec. 5).
Sec. 5. Vendor List
.01IRS/MCC prepares a list of vendors who support electronic filing or magnetic media. The Vendor List (Pub. 1582) contains
the names of service bureaus that will produce files on the prescribed types of magnetic media or via electronic filing. It also contains
the names of vendors who provide software packages for filers who wish to produce electronic or magnetic media files on their own
computer systems. This list is compiled as a courtesy and in no way implies IRS/MCC approval or endorsement.
.02If filers meeting the filing requirements engage a service bureau to prepare media on their behalf, the filers should be careful
not to report duplicate data, which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, is updated as needed. The most current copy is available by contacting IRS/MCC toll-free
at 1–866–455–7438 or in writing (see Part A, Sec. 3). The Vendor List is also available atwww.irs.gov.
.04A vendor who offers a software package, has the ability to produce magnetic media for customers, or has the capability to
electronically file information returns, and would like to be included on the list, must submit a written request to IRS/MCC. The
request should include:
(a)Company name,
(b)Address (include city, state, and ZIP code),
(c)Telephone number (include area code),
(d)Email address,
(e)Contact person,
(f)Type(s) of service provided (e.g., service bureau and/or software),
(g)Type(s)ofmediaoffered(e.g., tape cartridge, 3
1
/2-inch diskette, or electronic filing),
(h)Type(s)ofreturn(s)
Sec. 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically
.01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically/Magnetically, to
request authorization to file information returns with IRS/MCC. A single Form 4419 may be filed. IRS/MCC encourages transmitters
who file for multiple withholding agents or qualified intermediaries to submit one application and to use the assigned TCC for all.
Please make sure you submit your electronic/magnetic files using the correct TCC.
2003-47 I.R.B.1104November 24, 2003

EXCEPTIONS
An additional Form 4419 is required for filing each of the following types of returns:
Forms 1098, 1099, 5498, W–2G, 8027 and Questionable W–4.
FORMTITLEEXPLANATION
1098, 1099, 5498, W–2GVarious types of information returnsPayments subject to reporting
requirements under Code Section
6011(e)(2)(A), including interest,
dividends, royalties, pensions and
annuities, gambling winnings and
compensation for personal services.
8027Employer’s Annual Inform
ation Return
of Tip Income and Allocat
ed Tips
Receipts from operations
where tipping is
customary. Used by emplo
yers to report
employees’ tips or allo
cated tips.
Questionable W–4
(SeeNote)
Employer’s Withholding
Allowance Certificate
Forms received during the quarter from
employees still employed at the end of
the quarter who claim
(a)More than 10 withholding allowances,
or
(b)Exempt status and wages normally
would be more than $200 a week.
Note: Employers are not required to send other Forms W–4 unless notified to do so by the IRS.
.02Tape cartridge, diskette, and electronically-filed returns may not be submitted to IRS/MCC until the application has been ap-
proved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1187 for the
filer’s use. This form may be photocopied.Additional forms may be obtained by calling1–800-TAX-FORM (1–800–829–3676).
The form is also available atwww.irs.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digits“22”will be assigned
and included in an approval letter. The TCCmustbe coded in the Transmitter “T” Record. If a transmitter uses more than one TCC
to file, each TCC must be reported on separate media or inseparate transmissions if filing electronically.
.04When revisions occur, a Publication 1187 containing the current Revenue Procedure, forms, and instructions will be sent to the
attention of the contact person indicated on Form 4419.
.05Ifanyof the information (name, TIN or address) on the Form 4419 changes, please notify IRS/MCC in writing so the IRS/MCC
database can be updated. However, a change in the method by which information returns are being submitted is not information which
needs to be updated (e.g., tape cartridge to diskette). The transmitter should include the TCC in all correspondence.
.06Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/MCC at least 30 days before the
due date of the return(s) for current year processing. This willallow IRS/MCC the minimum amount of time necessary to process
and respond to applications. In the event that computer equipment or software is not compatible with IRS/MCC, a waiver may be
requested to file returns on paper documents.
.07IRS/MCC encourages a transmitter who files for multiple withholding agents to submit one application and to use the assigned
TCC for all withholding agents.
.08If a withholding agent’s files are prepared by a service bureau, it may not be necessary for the withholding agent to submit an
application to obtain a TCC. Some service bureaus will produce files, code their ownTCC on the media, and send it to IRS/MCC
for the withholding agent. Other service bureaus will prepare magnetic media and return the media to the withholding agent for
submission to IRS/MCC. These service bureaus may require the withholding agent to obtain a TCC to be coded in the Transmitter
“T” Record. Withholding agentsshould contact their service bureaus for further information.
.09Once a transmitter is approved to file electronically or magnetically, it is not necessary to reapply each yearunless:
(a)The withholding agent has discontinued filing electronically or magnetically for two consecutive years; the withholding
agent’s TCC may have been reassigned by IRS/MCC. Withholding agents who are aware that the TCC assigned will no
longer be used are requested to notify IRS/MCC so these numbers may be reassigned;or
November 24, 200311052003-47 I.R.B.

(b)The withholding agent’s magnetic media files were transmitted in the past by a service bureau using the service bureau’s
TCC, but now the withholding agent has computer equipmentcompatible with that of IRS/MCC and wishes to prepare his
or her own files. The withholding agent must request a TCC by filing Form 4419.
.10One Form 4419 may be submitted regardless of how many types of media or methods are used to file the return. Multiple TCCs
will only be issued to withholding agents with multiple TINs. Only one TCC will be issued per TIN unless the filer has checked the
application for the following forms in addition to the Form 1042–S: Forms 1098, 1099, 5498, W–2G, 8027, and/or W–4. A separate
TCC will be assigned for these forms.
.11Approval to file does not imply endorsement by IRS/MCC of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec. 7. Test Files
.01IRS/MCC strongly encourages all electronic or magnetic media filers to submit a test. The test file must consist of a sample of
each type of record:
(a)Transmitter “T” Record
(b)Withholding Agent “W” Record
(c)Multiple Recipient “Q” Records(at least 20)
(d)Reconciliation “C” Record
(e)End of Transmission “F” Record
.02Use the Test Indicator“TEST”(upper case) in Field Positions 195–198 ofthe “T” Record to show this is a test file.
.03IRS/MCC will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a
test file will provide the opportunity to ensure their software reflects all required programming changes. Filers are reminded that no
validity, consistency, or math error tests will be conducted.
.04Tests should be sent to IRS/MCC between January 1 and February 15. Tests must be received at MCC by February 15 in order
to be processed.
.05For tests filed on tape cartridge, and 3
1
/2-inch diskette, the transmitter must include the signed Form 4804 in the same package
with the corresponding magnetic media. Mark the “TEST” box in Block 1 on the form. Also, mark “TEST” on the external media
label.
.06IRS/MCC will send a letter of acknowledgment to indicate the test results for magnetic media with documentation identifying
the fatal errors. Resubmission of magnetic media test files must be received by IRS/MCC no later than February 15. See Part B, Sec.
5.03 for information on electronic test results.
.07Magnetic media will not be returned to filers.
Note: Validity, consistency and related math error checks within individual “Q” Records will no longer be conducted as
part of MCC’s testing procedures.
Sec. 8. Filing of Information Returns Magnetically and Retention Requirements
.01Form 4804, Transmittal of Information Returns Reported Magnetically, or a computer-generated substitute, must accompany
allmagnetic media shipments.
.02IRS/MCC allows for the use of computer-generated substitutes for Form 4804. The substitutes must contain all information
requested on the original forms including the affidavit and signature line. Photocopies are acceptable but an original signature is
required. When using computer-generated forms, be sure to mark very clearly which tax year is being reported. This will eliminate
phone communication from IRS/MCC to question the tax year.
.03Multiple types of media may be submitted in a shipment. However, submit a separate Form 4804 for each type of media.
.04Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media, and a
separate Form 4804 must be prepared to clearly indicate each tax year.
.05Filers who have prepared their information returns in advance of the due date should submit this information to IRS/MCC no
earlier than January 1 of the year the return is due.
.06Do not report duplicate information. If a filer submits returns electronically/magnetically, identical paper documents must not
be filed. This may result in erroneous penalty notices.
.07Form 4804 may be signed by the withholding agent or the transmitter, service bureau, paying agent, or disbursing agent (all
hereafter referred to as agent) on behalf of the payer. Failure to sign the affidavit on Form 4804 may delay processing or could result
in IRS/MCC requesting a replacement file. An agent may sign the Form 4804 if the agent has the authority to sign the affidavit under
an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption “FOR: (name of withholding
agent/payer).”
.08Although an authorized agent maysign the affidavit, the withholding agent isresponsible for the accuracy of the Form 4804
and the returns filed. The withholding agent will be liable for tax and interest penalties for failure to comply with filing requirements.
2003-47 I.R.B.1106November 24, 2003

.09A self-adhesive external media label, created by the filer, must be affixed to each piece of magnetic media. For instructions on
how to prepare an external media label, refer to Notice 210 in the forms section of this publication.
.10On the outside of the shipping container, affix or attach a label which reads“IRB Box
of”reflecting the
number of containers in the shipment. (Filers can create a label with this information or cut out one of the labels on the special label
page provided in this publication.) If there is only one container, mark the outside as Box1of1. For multiple containers, include the
sequence (for example, Box 1 of 3, 2 of 3, 3 of 3).
.11When submitting magnetic files include the following:
(a)AsignedForm 4804;
(b)External media label (created by filer) affixed to magnetic media;
(c)IRB Box
ofoutside label.
.12IRS/MCC will not pay for or accept “Cash-on-Delivery” or “Chargeto IRS” shipments of tax information that an individual or
organization is legally required to submit.
.13Withholding agents should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for
at least 3 years from the due date of the returns.
Sec. 9. Due Dates
.01The due dates for filing paper returns with IRS also apply to magnetic media. Filing of Form 1042–S is on a calendar year basis.
.02Form 1042–S filed magnetically must be submitted to IRS/MCC postmarked on or before March 15.
.03If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished
on the next day that is not a Saturday, Sunday, or legal holiday.
.04Magnetic media returns postmarked by the United States Postal Service (USPS) on or before March 15, and delivered by United
States mail to IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing” rule. Notice 97–26, 1997–1
C.B. 413, provides rules for determining the date that is treated asthe postmark date. A similar rule applies to items delivered by
private delivery services (PDSs) designated by the IRS. A PDS mustbe designated by the IRS before it will qualify for the timely
mailing rule. (SeeNote.) Notice 99–41, 1999–35 I.R.B. 325, provides the list of designated PDSs. Designation is effective until the
IRS issues a revised list. For items delivered by a non-designated PDS, the actual date of receipt by IRS/MCC will be used as the
filing date. For items delivered by a designated PDS, but througha type of service not designated in Notice 99–41, the actual date of
receipt by IRS/MCC will be used as the filing date.
Note: Due to security regulations at MCC, the Internal Revenue police officers will only accept media from PDSs or couri-
ers from 7:00 a.m. to 5:00 p.m., Monday through Friday.
.05Statements to recipients must be mailed on or before March 15.
Sec. 10. Processing of Information Returns Magnetically at IRS/MCC
.01All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040).
IRS/MCC will process the data and determine if the records areformatted and coded according to this Revenue Procedure.
.02 If the data is formatted incorrectly, IRS/MCC will request a replacement file in writing. When IRS/MCC requests a
replacement file, it is because we encountered errors and were unable to process the media. Filers will receive a Media Tracking
Slip (Form 9267) and letter detailing the reason(s) their media could not be processed. It is imperative that filers maintain
backup copies and/or recreate capabilities for their information return files.
•Areplacementis an information return file sent by the filerat the request of IRS/MCCbecause of errors encountered while
processing the filer’s original submission. After necessary changes have been made, the file must be resubmitted for processing
along with the Media Tracking Slip (Form 9267) which was included in the correspondence from IRS/MCC. Filers should never
send anything to IRS/MCC marked “Replacement” unless IRS/MCC has requested a replacement file in writing or via the FIRE
System.
.03The following list of errors are considered fatal processing errors and will cause IRS/MCC to request a replacement file:
(a) Pre-processing Errors:
Damaged Media
MediaTypeInvalid/Missing
Invalid Record Length (MUSTbe 780 positions)
Invalid Block Size (cannotexceed 23,400)
November 24, 200311072003-47 I.R.B.

(b) Processing Errors:
Invalid Tax Year
Transmitter Control Code Invalid/Missing (MUSTbegin with“22”)
No Transmitter Record (“T” Record)
No Withholding Agent Record (“W” Record)
No Recipient Record (“Q” Record)
No Reconciliation Record (“C” Record)
No End of Transmission Record (“F” Record)
Records are not in proper sequence (e.g.,T,W,Q,C,F)
No data entered in “W” Record
No data entered in “Q” Record
No data entered in “C” Record
No data entered in a “Required” field
Count of “Q” Records missing in “C” Record
Total “Q” Record count differs from count indicated in “C” Record
Total Gross Amount Paid missing in “C” Record
Total U.S. Tax Withheld missing in “C” Record
Total Gross Amount in “Q” Records differs from amount indicated in “C” Record
Total U.S. Tax Withheld amount in “Q” Records differs from amount indicated in “C” Record
.04Magnetic media files must be corrected and returned with the Media Tracking Slip (Form 9267) to IRS/MCC within 45 days
from the date of the letter. Refer to Part B, Section 6, for procedures for correcting files submitted electronically. A penalty for failure
to file correct information returns by the due date will be assessed if the files are not correctedand replaced within the 45 daysor if
IRS/MCC requests replacement files more than two times.A penalty for intentional disregard of the filing requirements will be
assessed if a replacement file is not received. (For penalty information, refer to the Penalty section of the current Instructions for Form
1042–S.)
.05A letter identifying errors encountered willbe provided. It is the responsibility of the transmitter tocheck the entire replacement
file for errors before resubmitting.
.06IRS/MCC will not return magnetic media. Therefore, if the transmitter wants proof that IRS/MCC received a shipment, the
transmitter should select a service with tracking capabilities or one that will provide proof of delivery.
.07IRS/MCC will work with filers as much as possible to assist with processing problems.
Sec. 11. Validation of Information Returns at IRS Service Center
.01The accuracy of data reported on Form 1042–S will now be reviewed and validated at the IRS Service Center. All fields
indicated as“Required”in the record layouts in Part Cm
ustcontain valid information. If the Service identifies an error, you will be
notified and required to provide correct information.
.02 Know your recipient!
.03The tax rate entered must be a valid tax rate based on the Internal Revenue Code or ona valid treaty article. The valid treaty
rate is based on the recipient’s country of residence for tax purposes. The rate selected must be justified by the appropriate treaty.
.04The Gross Income amount field must reflect pretax income. The Gross Income amount is the total income paid before any
deduction of tax at source.
.05If a qualified intermediary is acting as such, either as a withholding agent or as a recipient, theTINreportedmustbeaQI-EIN,
WP-EIN or WT-EIN and must begin with “98”. See definition of QI in the Instructions for Form 1042–S.
.06Country Codes used must be valid codes taken from the CountryCode Table. Generally, the use of “OC” or “UC” will generate
an error condition. If a recipient is claiming treaty benefits, the Country Code can never be “OC” or “UC”.
.07If a recipient is an “Unknown Recipient” or“Withholding Rate Pool”, no address should be present. These are the only two
situations where a street address is not required.
.08A U.S. TIN for a recipient is now generally required, particularly for most treaty benefits. The exceptions are very limited and
are listed in the current Instructions for Form 1042–S.
.09Apply the following formula to determine U.S. Federal Tax Withheld (field positions 48–59 of the “Q” Record). All field
positions described below are in the “Q” Record.
2003-47 I.R.B.1108November 24, 2003

IncomeCodes(15–19)AllotherIncomeCodes
Gross Income Paid (6–17)Gross Income Paid (6–17)
−Withholding Allowance (18–29)X Tax Rate (42–45)
= Net Income Amount (30–41)= U.S. Federal Tax Withheld (48–59)
X Tax Rate (42–45)
= U.S. Federal Tax Withheld (48–59)
.10If the Recipient Code is 20 (Unknown Recipient), the tax ratem
ustbe 30%.
.11When making a payment to an international organization (e.g., United Nations) or a tax-exemptorganization under IRC 501(a),
use Country Code “OC”. Use “UC” only when you have an “Unknown Recipient”.
.12When using Exemption Code 4, the Recipient Country of Residence Code for Tax Purposes MUST be a VALID treaty country
(e.g.if tax resident of Northern Ireland use United Kingdom). Do not use Exemption Code 4 unless a reduction or exemption of tax
isbasedonatreatyclaim.
.13Generally, payments under Income Codes 06 and 08 are not exempt from withholding, however, certain exceptions apply. See
the current Instructions for Form 1042–S.
.14If income is from gambling winnings (Income Code 28) or is not specified (Income Code 50), the tax rate must generally be
30%. This type of income is only exempt from withholding at source if the exemption is based on a tax treaty that has an “Other
Income” article.
.15If Income Code 20 (Earnings as Artist or Athlete) is used, the Recipient Code must be 09. Do not use Recipient Code 01
(Individual), 02 (Corporation), or 03 (Partnership). Generally, the tax rate cannot be reduced even if a treaty may apply.
.16When paying scholarship and fellowship grants (Income Code 15), the Recipient’s Country of Residence for Tax Purposes must
be identified and cannot be “OC” or “UC”. Grants that are exempt under Code Section 117 are no longer required to be reported on
Form 1042–S.
Note: Grants that are exempt under Code 117 include only amounts provided for tuition, fees, books, and supplies to a
qualified student. Amounts provided for room and board can only be exempted under a tax treaty and must be reported on
Form 1042–S whether exempt from tax or not.
.17If a student is receiving compensation (Income Code 19) or a teacher or a researcher is receiving compensation (Income Code
18), all or part of which is exempted from tax under a tax treaty, the Country of Residence for Tax Purposes must be identified and
cannot be “OC” or “UC”.
Sec. 12. Common Submission Problems
.01Publication 1187 is a format document,nota tax law document. Therefore, this publication cannot provide for all possible
reporting situations. For any given record entry, it is the responsibility of the filer to make sure that the relevant tax law is applied to
the record entry being made.
1. Incorrect TIN indicator in the “W” Record
Be careful that the correct TIN Indicator is used. A U.S. withholding agent always has an EIN. Only a foreign withholding agent
that has entered into a Qualified Intermediary agreement withthe IRS can have a QI-EIN. If the withholding agent is a foreign
company then a foreign address must be entered in the withholding agent address fields.
2. Blank o
r invalid information in the Withholding Agent’s name and address fields
The IRS err
or correction process requires that the “W” Record be checked for validity before the “Q” Record can be corrected.
Please en
sure that the withholding agent’s Name, EIN, Street Address, City and State or Country is present along with the
appropri
ate Postal or ZIP Code. Withholding Agent’s Name Line–1mustcontain the withholding agent’s name.
3. Missing Recipient TIN in the “Q” Record
A Recipient TINmustbe present in order to allow a reduction or exemption from withholding at 30% tax rate. The only major
exceptions to this rule involve payments of portfolio interest, dividends, and certain royalty payments. If the recipient doesn’t have
a TIN, one must be applied for and provided to the withholding agent before a reduction or exemption of withholding is allowed.
November 24, 200311092003-47 I.R.B.

4. Invalid recipient name and address information
The recipient name entered in Recipient’s Name Line–1 must be the same name shown on the withholding certification document
provided to and retained by the withholdingagent. Recipient’s Street Line–1 should only show the official street address. Use
Recipient’s Street Line–2 for additional internal distribution information such as mail stop numbers or attention information.
Follow the instructions for entry of foreign postal codes, citiesand countries. Do not input all information in the City field.
Use the appropriate fields and codes.
5. Incorrect use of Recipient Code 20 (Unknown Recipient)
This Recipient Code may be usedonlyif no withholding certification document has been provided to and retained by the
withholding agent, or the withholding certification document provided to and retained has been determined by the withholding
agent to be incomplete or otherwise unreliable. If Recipient Code 20 is used then Recipient Name Line–1 must contain the words
Unknown Recipient and the other name and address fields must be blank.
6. Incorrect use of Recipient Code 20 and the Tax Rate and U. S. Tax Withhe
ld fields
If Recipient Code 20 is used, the Tax Rate and the U.S. Tax Withheld must al
ways be 30%. Exemption Code 04 (treaty
exemption)CANNOT BE USED.
7. Incorrect use of Country Codes in the “Q” Record
There are 3 places in the “Q” Record where country information must be entered. Generally, the information entered in these three
fields should be consistent. The country list in the Instructions for Form 1042–S is comprehensive.Do notuse any code that isn’t
on the list. Read the instructions for Form 1042–S regarding the use of “OC” and “UC”.Do notuse these two codes under any
circumstance other than those specifically indicated in the Instructions for Form 1042–S.
8. Incorrect reporting of Tax Rates in the “Q” Record
A Table of Allowable Tax Rates can be found in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
Please refer to this table and only use the tax rates listed. “Blended rates” are not allowed. If a tax rate for a given recipient
changes during the year, two “Q” Records must be submitted.
9. Total amounts reported in the “C” Record do not equal the tota
l amounts reported in the “Q” Records.
The total Gross Income and U.S. Tax Withheld reported in the
“Q” Record must equal the Total Gross Income and Total U.S.
Tax Withheld reported in the corresponding “C” Record.
.02Problems relating s
pecifically to filing Form 1042–S electronically can be found in Part B, Sec. 12.
Sec. 13. Voided and Corr
ected Returns
.01A corrected recor
d must always have a corresponding voided record submitted prior to or in association with the corrected
record.
.02To provide clarif
ication of the correction process for Form 1042–S, the following definitions have been provided:
(a)A void record is an info
rmation return (Form 1042–S) submitted by the transmitter to delete a previously filed incorrect
original return. A vo
id record must be a duplicate of the original successfully processed return with the exception of a
Return Type Indicato
r of “1” (1 = Void) in field position 2 of the “W” and “Q” Records. The voided “Q” Record can be
filed with or witho
ut a corresponding correction record. For example, a Form 1042–S was submitted, and it should have
been prepared as a
Form 1099. A “Q” Record with the original Form 1042–S information would be filed with a Return
Type Indicator of
“1” (1 = Void) in field position 2. In this instance,a corresponding “Q” Record coded as a correction
would NOT be nece
ssary and should not be submitted.
(b)A correction is an
information return (Form 1042–S) submitted by the transmitter to correct a return that was successfully
processedbyIRS
/MCC, but contained erroneous information. A Return Type Indicator of “2” (2 = Corrected) in field posi-
tion2ofthe“W”a
nd “Q” Records identifies a correction record.A corrected record must always have a corresponding
voided record
submitted prior to or in association with the corrected record.
.03The magneti
c media filing requirement of information returns of 250 or more applies separately to both original and corrected
returns.
2003-47 I.R.B.1110November 24, 2003

EXAMPLEIf a withholding agent has 100 Forms 1042–S to be corrected, they can be filed on paper because they fall under the
250 threshold. However, if the withholding agent has 300 Forms 1042–S to be corrected, they must be filed electronically or magneti-
cally because they exceed the 250 threshold. If for some reason a withholding agent cannot file the 300 corrections on magnetic media,
to avoid penalties, a request for a waiver must be submitted before filing on paper. If a waiver is approved for original documents, any
corrections for the same type of return will be covered under this waiver.
.04Corrections should be filedas soon as possible.Corrections filed after August 1 may be subject to the maximum penalty of
$50 per return. Corrections filed by August 1 may be subject to a lesser penalty. For information on penalties, refer to the Penalty
section of the current Instructions for Form 1042–S. However, if a withholding agent discovers errors after August 1, the withholding
agent is still required to file corrections orbe subject to a penalty for intentional disregard of the filing requirements. If a record is
incorrect, all fields on that record must be completed with the correct information. Submit corrections only for the returns filed in
error. Do not submit the entire file. Furnish corrected statements to recipients as soon as possible.
.05Corrected returns must be identified on the Form 4804 and the external media label by indicating “Correction”.
Note: Do not include original returns and corrected returns on the same media or in the same electronic file.
.06If filers discover that certain information returns were omitted on their original file, they must not code these documents as
corrections. The file must be coded and submitted as an original file.
.07Prior year data, original and corrected,mustbe filed according to the requirements of this Revenue Procedure. If submitting
prior year corrections, use the record format for the current year and submit on separate media. However, use the actual year designa-
tion of the correction in Field Positions 2–5 of the “T” Record. If filing electronically, a separate transmission must be made for each
tax year.
.08In general, filers should submit corrections for returns filed within the last 3 calendar years.
.09All paper returns, whether original or corrected, must be filed with IRS Philadelphia Service Center.
.10Form 4804 must be submitted with corrected files submitted magnetically.
.11The “Q” Record provides a 20-position field (positions 72–91) for the recipient’saccount number assigned by the withholding
agent. This number will help identify the appropriate incorrect return if more than one return is filed for a particular payee. This
number should appear on the initial return and on the corrected return in order to identify and process the correction properly.Do not
enter a TIN in this field.
.12The record sequence for filing corrections is the same as for original returns.
.13Following is a chart showing the steps to be taken for voiding and correcting Form 1042–S:
Guidelines for Filing Corrected Returns Electron
ically/Magnetically
Transaction 1: Identify incorrect returns (void process)
The record sequence for filing corrections is the same as for original returns. Create the file in the following
order exactly the same as the original transmission:
(a)Transmitter “T” Record
(b)Withholding Agent “W” Record with a Return Type
Indicator of “1” (1 = Void) in field position 2
(c)Recipient “Q” Record(s) with the exact informa
tion as submitted originally; however, place a Return Type
Indicator of “1” (1 = Void) in field position 2 of the
“Q” Record (SeeNote)
(d)Prepare a Reconciliation “C” Record summarizi
ng the preceding voided “Q” Records. (See sample format
below.)
Note: A voided “Q” Record may or may not have a corresponding corrected “Q” Record.
Transaction 2: Report the correct information (correction process)
If possible, on the same media orelectronic submission prepare:
(a)Withholding Agent “W” Record with a Return Type Indicator of “2” (2 = Corrected) in field position 2.
(b)Recipient “Q” Record(s) with the correct information. Place a “2” (2 = Corrected) in field position 2 of the
“Q” Record.
(c)Prepare a Reconciliation “C” Record summarizing the preceding corrected “Q” Records.
(d)Prepare an End of Transmission “F” Record.
Note: Each corrected “Q” Record MUST have a correspondingvoided “Q” Record submitted prior to or in association
with the corresponding correction record.
November 24, 200311112003-47 I.R.B.

Guidelines for Filing Corrected Returns Electronically/Magnetically
Sample data sequence for void/correction records submitted in the same file:
“T” Record
“W” Record coded forvoided records
“Q” Record coded as void
“Q” Record coded as void
“Q” Record coded as void
“Q” Record coded as void
“Q” Record coded as void
“C” Record to summarize voided records
“W” Record coded for corrected records
“Q” Record coded as corrected records
“Q” Record coded as corrected
“Q” Record coded as corrected
“C” Record to summarize corrected records
“F” Record
.14For information on when an amended Form
1042 is required, refer to Pub. 515, Withholding of Tax on Nonresident Aliens and
Foreign Corporations.
Sec. 14. Taxpayer Identification Nu
mber (TIN)
.01Section 6109 of the Internal Reve
nue Code establishes the general requirements under which a person is required to furnish a
TIN to the person obligated to file t
he information return.
.02The Withholding Agent must provi
de its EIN, QI-EIN, WP-EIN or WT-EIN as appropriate, in the “W” Record and “T” Record
if the Withholding Agent is also t
he transmitter.
.03A recipient TIN (SSN, ITIN, EI
N, QI-EIN) must be provided on every “Q” Record when:
(a)Tax rate is less than 30% (See the cu
rrent Instructions for Form 1042–S for exceptions)
(b)Income is effectively connected wi
th the conduct of a trade or business in the United States
(c)Recipient claims tax treaty benefit
s (generally)
(d)Recipient is a Qualified Intermedia
ry
(e)An NRA individual is claiming exempti
on from withholding on independent personal services
(f)Other situations may apply, see Pub
lication 515
.04In the event the recipient does no
t have a TIN, the withholding agent should advisethe recipient to take the necessary steps to
apply for one.
.05The recipient’s TIN and name comb
ination are used to associate information returns reported to IRS/MCC with corresponding
information on recipients’ tax ret
urns. It is imperative thatcorrectTaxpayer Identification Numbers(TINs) for recipients be provided
to IRS/MCC.Do not enter hyphens or
alpha characters.Entering all zeros, ones, twos, etc.,will have the effect of an incorrect TIN.
.06The withholding agent and rec
ipient names with associated TINs should be consistent with the names and TINs used on other
tax returns.
Note: A withholding agent must ha
ve valid EINs and/or QI-EINs. It is no longer valid for a withholding agent to use SSNs
and ITINs.
Sec. 15. Effect on Paper Returns
and Statements to Recipients
.01Electronic/magnetic repo
rting of Form 1042–S eliminates the need to submit paper documents to the IRS.CAUTION: Do not
send Copy A of the paper forms t
o IRS for any forms filed electronically or on magnetic media.This will result in duplicate
filing.
.02Withholding agents are re
sponsible for providing statements to the recipients as outlined in the current Instructions for Form
1042–S. Refer to those instr
uctions for filing Form 1042–S on paper with the IRS and furnishing statements to recipients.
.03Statements to recipien
ts should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications
and guidelines in Publicat
ion 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 1042–S, 5498,
and W–2G.
.04The address for filing p
aper Forms 1042–S and Form 1042 is: Internal Revenue Service Center, Philadelphia, PA 19255. Do
NOTsend paper Forms 1042–
Sor1042toIRS/MCC.
2003-47 I.R.B.1112November 24, 2003

Sec. 16. Definition of Terms
ElementDescription
Asynchronous ProtocolsThis type of data transmission is most often used by microcomputers, PCs and some
minicomputers. Asynchronoustransmissions transfer data at arbitrary time intervals
using the start-stop method. Each character transmitted has its own start bit and
stop bit.
/bDenotes a blank position. Enter blank(s) when this symbol is used (do not enter the
letter “b”). This appears in numerous areasthroughout the record descriptions.
Beneficial OwnerThe beneficial owner of income is, generally, the person who is required under U
.S.
tax principles to include the income in gross income on a tax return. For additi
onal
information and special conditions, see Definitions in the current
Instructions for
Form 1042–S.
CorrectionA correction is an information return submitted by the transmitter to correct an
information return that was previouslysubmitted to and processed by IRS/MCC,
but contained erroneous information.A corrected record must always have a
corresponding voided record submitted prior to or in association with the corrected
record.
Employer Identification
Number (EIN)
A nine-digit number assigned by IRS for Federal tax reporting purposes.
Electronic FilingSubmission of information returns using switched telecommun
ications network
circuits. These transmissions use modems, dial-up phone lin
es, and asynchronous
protocols. See Parts A and B of this publication for specific
information on electronic
filing.
FileFor purposes of this Revenue Procedure,a file consists of one Transmitter “T” Record
at the beginning of the file, a Withholding Agent “W” Record, followed by the
Recipient “Q” Record(s), a Reconciliation “C” Record summarizing the number
of preceding “Q” Records and total of preceding money fields. Follow with any
additional “W”, “Q”, and “C” Record sequences as needed. The last record on the file
will be the End of Transmission “F” Record. Nothing should be reported after the End
of Transmission “F” Record. A file formatdiagram is located at the end of Part D.
FilerPerson (may be withholding agent and/or transmitter) submitting information returns
to IRS.
FIRE SystemFiling Information Returns Electronically (FI
RE) System is the method for submitting
Forms 1042–S electronically to IRS/MCC. Se
ePartB.
Filing YearThe calendar year inwhich the information returns are being submitted to IRS.
Flow-Through EntityA flow-through entity is a foreign partnership (other than a withholding foreign
partnership), or a foreign simple or grantor trust (other than a withholding foreign
trust). For any payments for which a reduced rate of withholding under an income tax
treaty is claimed, any entity is considered to be a flow-through entity if it is considered
to be fiscally transparent under IRC Section 894 with respect to the payment by
an interest holder’s jurisdiction.
Foreign PersonA foreign person includes a nonresident a
lien individual, a foreign corporation,
a foreign partnership, a foreign trust,
a foreign estate, and any other person that
is not a U.S. person. The term also includ
es a foreign branch or office of a U.S.
financial institution or U.S. clearin
g organization if the foreign branch is a Qualified
Intermediary. Generally, a paymen
t to a U.S. branch of a foreign person is a payment
to a foreign person.
November 24, 200311132003-47 I.R.B.

ElementDescription
Gross IncomeGross income includes income from all sources, except certain items expressly
excluded by statute. Gross income is the starting point for computing adjusted gross
income and taxable income.
Individual Taxpayer Identification
Number (ITIN)
A nine-digit number issued by IRS to individuals who are required to have a U.S.
Taxpayer Identification Number for tax purposes but are not eligible to obtain a Social
Security Number (SSN). ITIN may be used for tax purposes only.
Information ReturnThe vehicle for withholding agents to submit required tax information about a
recipient to IRS. For this Revenue Procedure, it is information about a foreign
person’s U.S. source income subject to withholding, and the information return is
Form 1042–S.
IntermediaryAn intermediary is a person that acts as a custodian, broker, nominee, or otherwise as
an agent for another person, regardless of whether that other person is the beneficial
owner of the amount paid, a flow-through entity, or another intermediary.
ISDN – Integrated Services Digital
Network
ISDN’s basic service is Basic Rate Interface (BRI) which is made up of t
wo 64Kbps
B channels and one 16Kbps D channel. If both channels are combined int
oone,
called Bonding, the total data rate becomes 128Kpbs and is 4
1
/2time
s the bandwidth
of a 28.8 modem.
Magnetic MediaFor this Revenue Procedure, the term magnetic media refers to IBM 3480, 3490,
3490E, 3590, 3590E or AS400 compatible tape cartridge; or 3
1
/2-inch diskette.
Media Tracking SlipForm 9267 accompanies correspondence sent by IRS/MCC requesting a replacement
file due to incorrect format or certain errors encountered when trying to process the
media.This form must be returned with the replacement file.
Nonqualified Intermediary (NQI)A Nonqualified Intermediary is a foreign intermediary
that is not a U.S. person and
that is not a Qualified Intermediary.
PayerA payer is the person for whom the withholding agent acts as a paying agent pursuant
to an agreement whereby the withholding agent agrees to withhold and report a
payment.
Presumption RulesThe presumption rules are those rules prescribed under Chapter 3 and Chapter 61
of the Internal Revenue Code that a withholding agent must follow to determine
the status of a beneficial owner as a U.S. or foreign person when it cannot reliably
associate a payment with valid documentation.
Pro-Rata Basis ReportingIf the withholding agent has agreed that an NQI may p
rovide information allocating
a payment to its account holders under the provisi
ons of Regulations section
1.1441–1(e)(3)(iv)(D), and the NQI fails to
allocate the payment in a withholding rate
pool to the specific recipients in the pool, t
he withholding agent must file a Form
1042–S for each recipient on apro-ratabasi
s.
Qualified Intermediary (QI)A Qualified Intermediary is a foreign intermediary that is a party to a withholding
agreement with the IRS, in which it agrees to comply with the relevant terms of
Chapters 3 and 61 of the Internal Revenue Code.
Qualified Intermediary Employer
Identification Number (QI-EIN)
A nine-digit number assigned by IRS to a QIfor Federal tax reporting purposes. A
QI-EINmaybeusedonlywhentheQIisnotactingonitsownbehalf.
RecipientPerson (nonresident alien individual, fi
duciary, foreign partnership, foreign
corporation, Qualified Intermediary, W
ithholding Rate Pool, or other foreign entity)
that receives payments from a withholdin
g agent as a beneficial owner or as a
qualified intermediary acting on beh
alf of a beneficial owner. A non-qualified
intermediary cannot be a recipient.
Replacement FileA replacement file is an information return file sent by the filerat the request of
IRS/MCCbecause of certain errors encountered while processing the filer’s original
submission.
2003-47 I.R.B.1114November 24, 2003

ElementDescription
Service BureauPerson or organization with whom the withholding agent has a contract to prepare
and/or submit information return files to IRS/MCC. A parent company submitting
data for a subsidiary is not considered a service bureau.
Social Security Number (SSN)A nine-digit number assigned by Social SecurityAdministration to an individual for
wage and tax reporting purposes.
Special CharacterAny character that isnota numeric, an alpha, or a blank.
Taxpayer Identification Number (TIN)Refers to either an Employer Identification Number (EIN), Social Security Number
(SSN), Individual Taxpayer Identification Number (ITIN), or a Qualified Intermediary
Employer Identification Number (QI-EIN).
Tax YearThe year in which payments were made by a withholding agent to a recipient.
TransmitterRefers to the person or organization submitting file(s) electronically/magnetically.
The transmitter may be the payer, agent of the payer, or withholding agent.
Transmitter Control Code
(TCC)
A five-character alpha/numeric number assigned by IRS/MCC to the transmitter prior
to filing electronically or magnetically. An application Form 4419 must be filed
with IRS/MCC to receive this number. This number is inserted in the Transmitter
“T” Record (field positions 190-194) of the file andmustbe present before the file
can be processed. Transmitter Control Codes assigned to 1042–S filers will always
begin with“22”.
Unknown RecipientFor this Revenue Procedure, an unknown recipient is a recipient f
or which no
documentation has been received by a withholding agent or interm
ediary or for which
documentation received cannot be reliably associated. This in
cludes incomplete
documentation. An unknown recipient is always subject t
o withholding at the
maximum applicable rate. No reduction of or exemption f
rom tax may be applied
u
nderanycircumstances.
VendorVendors include service bureaus that produce information return files on the
prescribed types of magnetic media or via electronic filing for withholding agents.
Vendors also include companies that provide software for those who wish to produce
their own media or electronic files.
VoidA void record is used in the correction process of Form 1042–S. For purposes of
this Revenue Procedure, a void record is submitted by the transmitter to delete a
previously filed incorrect original Form 1042–S. A void record must be a duplicate
of the original successfully processed record with the exception of a “1” in field
position 2 of the “W” and “Q” Records.
Withholding AgentAny person, U.S. or foreign, that has control
, receipt, or custody of an amount subject
to withholding or who can disburse or make pay
ments of an amount subject to
withholding. The withholding agent may be a
n individual, corporation, partnership,
trust, association, or any other entity. Th
e term withholding agent also includes, but is
not limited to, a qualified intermediary,
a nonqualified intermediary, a withholding
foreign partnership, a withholding fore
ign trust, a flow-through entity, a U.S. branch
of a foreign insurance company or fore
ign bank that is treated as a U. S. person, and
an authorized foreign agent. A person
may be a withholding agent under U.S. law
even if there is no requirement to wit
hhold from a payment or even if another person
hasalreadywithheldtherequiredam
ount from a payment.
Withholding Foreign Partnership (WP) or
Withholding Foreign Trust (WT)
A foreign partnership or trust that has entered into a withholding or Withholding
Foreign Trust agreement with the IRS in which it agrees to assume primary
withholding responsibility for all payments that are made to it for its partners,
beneficiaries, or owners.
November 24, 200311152003-47 I.R.B.

Sec. 17. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields.
This table provides state and territory abbreviations.
StateCodeStateCodeStateCode
AlabamaALKansasKSNo. Mariana IslandsMP
AlaskaAKKentuckyKYOhioOH
American SamoaASLouisianaLAOklahomaOK
ArizonaAZMaineMEOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth CarolinaSC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTUtahUT
FloridaFLNebraskaNEVermontVT
GeorgiaGANevadaNVVirginiaVA
GuamGUNew HampshireNH(U.S.) Virgin IslandsVI
HawaiiHINew JerseyNJWashingtonWA
IdahoIDNew MexicoNMWest VirginiaWV
IllinoisILNew YorkNYWisconsinWI
IndianaINNorth CarolinaNCWyomingWY
IowaIANorth DakotaND
.02When reporting APO/FPO addresses use the following format:
EXAMPLE:
Payee NamePVT Willard J. Doe
Mailing AddressCompany F, PSC Box 100
167 Infantry REGT
Payee CityAPO (or FPO)
Payee StateAE, AA, or AP*
Payee ZIP Code098010100
*AE is the designation for ZIPs beginning with 090–098, AA for ZIP 340, and AP for ZIPs 962–966.
Part B. Electronic Filing Specifications
Sec. 1. Background
.01Information returns filed electronically are received at IRS/MCC via the FIRE (Filing Information Returns Electronically)
System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic
filing of information returns only. The telephone number for electronic filing is(304–262–2400). Publications and forms are no
longer available electronically from MCC.Users needing publications and forms will need to download them from the IRS Website
atwww.irs.govor order them by calling 1–800-TAX-FORM (1–800–829–3676). IRS/MCC encourages the sending of test files,
especially, when extensive changes have occurred in processing procedures, format, or ifyou have never filed electronically. See Sec.
5 for testing procedures.
Sec. 2. Advantages of Filing Electronically
.01Some of the advantages of filing electronically are as follows:
(a)Paperless, no Form 4804 requirements.
(b)Acknowledgment of files received.
(c)Better customer service due to on-line availability of transmitter’s files for research purposes.
2003-47 I.R.B.1116November 24, 2003

Sec. 3. General
.01Electronic filing of Form 1042–S(originals, corrections, and replacements) is offered as an alternative to magnetic media
(tape cartridge or diskette) or paper filing, but is not a requirement. Transmitters filing electronically will fulfill the magnetic media
requirements for those withholding agents who are required to file magnetically. It may also be used by withholding agents who are
under the filing threshold requirement, but would prefer to file their information returns electronically. If the original file was sent
magnetically, but IRS/MCC requested a replacement file, the replacement may be transmitted electronically. Also, if the original file
was submitted via magnetic media, any corrections may be transmitted electronically.
.02Files submitted to IRS/MCC electronically must be in standard ASCII code. No magnetic media or paper forms are to be
submitted with the same information as the electronically submitted file.
.03If a request for an extension is approved, transmitters who file electronically will be granted an extension of time to file. Part
D, Sec. 1, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.
.04Theformatsofthe“T”,“W”,“Q”,“C”and“F”Recordsarethesame for electronically filed records as they are for magnetic
media, and must be in standard ASCII code. For electronically filed documents, each transmissionis considered a separate file;
therefore, each transmissionmustbegin with a Transmitter “T” Record and end with an End of Transmission (EOT) “F” Record.
Sec. 4. Electronic Filing Approval Procedure
.01Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned before submitting their files electronically.
(Filers who currently have a TCC for magnetic media filing of Form 1042–S, beginning with “22”, will not be assigned a second TCC
for electronic filing.) Refer to Part A, Sec.6, for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own logon name, password and PIN (Personal Identification Number)
and do not need prior or special approval. See Part B, Sec. 7.
.03If a filer is submitting files for morethan one TCC, it’s not necessary to create a separate logon and password for each TCC.
.04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised.
Passwords are user assigned at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric.
However, if filers forget their password orPIN, calltoll-free 1–866–455–7438for assistance. The FIRE System will require users to
change their passwords on a yearly basis.
Note: Passwords are case sensitive.
Sec. 5. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for allnew electronic filers to
test hardware and software. If filers wish to submit an electronic test file, itmustbe submitted to IRS/MCCno earlier thanJanuary
6, andno later thanFebruary 15.
.02If a filer encounters problems while transmitting theelectronic test file, contact IRS/MCC for assistance.
.03Filers can verify the status of the transmitted test data by connecting to the electronic filing system at304–262–2400.
.04Form 4804 is no longer required for test files submitted electronically. See Part B, Sec. 7.
Sec. 6. Electronic Submissions
.01Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be
available Monday through Friday between 8:30a.m. and 4:30 p.m. Eastern time by calling ustoll-freeat1–866–455–7438.
.02 The FIRE System will be down from December 24 through January 5. This allows IRS/MCC to update its system to reflect
current year changes.
.03Data compression is encouraged when submitting information returns electronically. WinZip and PKZip are acceptable com-
pression packages. UNIX COMPRESS may beacceptable; however, a test file is recommended to verify compatibility. IRS/MCC
cannot accept self-extracting zip files or compressed files containing multiple files.
The time required to transmit information returns electronically will vary depending on the modem speed and the type of data
compression used, if any. The time requiredto transmit a file can be reduced by as much as 95 percent by using software compression.
The following are transmission rates achieved in test uploadsat MCC using compressed files. The transmission rates will vary
depending on the modem speeds.
November 24, 200311172003-47 I.R.B.

Transmission
Speed in bps
1,000 Records10,000 Records100,000 Records
19.2K34 Sec.6Min.60 Min.
56K20 Sec.3
1
/2Min.33 Min.
128K (ISDN)8 Sec.1Min.10 Min.
.04Files submitted electronica
llywillbeassignedauniquefilenamebytheFIRESystem (the users may name files anything they
choose from their end). The file
name assigned by the FIRE System will consist of submission type [TEST, ORIG (original), CORR
(correction), and REPL (repla
cement)], the filer’s TCC and a four-digit number sequence. The sequence number will be incremented
for every file sent. For examp
le, if it is your first original file for the calendar year and your TCC is 22000, the IRS assigned filename
would be ORIG.22000.0001. R
ecord the filename.
.05If a file was submitted t
imely and is bad, the filer will receive a letter andlisting detailing the reasons a replacement file is
needed. The filer will hav
e up to 45 days to transmit the first replacement file, and 30 days thereafter, if additional replacements are
necessary.
.06 Filers are advised not
to resubmit an entire file if records were omittedfrom the original transmission. This will result
in duplicate filing. A ne
w file should be sent consisting of only those records that had not previously been submitted.
.07The TCC (beginning wit
h the numbers “22”) in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise,
the file will be consid
ered an error.
Sec. 7. PIN Requireme
nts
.01The Form 4804 is no
t required for electronic files. All new users will beprompted to create a PIN consisting of ten numerics
when they are establi
shing their initial logon name and password. All usershaving existing accounts will already have a PIN assign-
ment from the previo
us year.
.02The PIN is requi
red each time you send us a file electronically and is yourpermission to release the file. If you forget your
PIN, please call u
stoll-free at 1–866–455–7438.
Sec. 8. Electroni
c Filing Specifications
.01Connect to the
FIRE System by dialing304–262–2400. This number supports analog connections from 1200bps to 56Kbps or
ISDN BRI 128Kbps
. The system can be accessed via Dial-up network/web browser(see Part B, Sec. 9)or communications software
(see Part B, Se
c. 10). The Dial-up network/web browser (point-to-point) will provide an Internet-like look, however, it is not the
Internet. If y
ou do not have this capability, a text interface is provided that can be accessed via communication software such as
Hypertermin
al, Procomm, PCAnywhere, etc.
.02It is the fi
ler’s responsibility to dial back to verify the acceptabilityof files submitted by checking the File Status area of the
system.
Sec. 9. Dial
-up Network/Browser Specifications (Web Interface)
.01Dial-up
network settings for Windows 2000 and XP - Disable the LCP extension and Software Compression by going to your
Dial-up Ne
tworking Properties, Networking and Settings.
.02When run
ning Norton Internet Security or similar software, you may need to disable this feature if your file transfer does not
complete p
roperly.
.03Before d
ialing have your TCC and EIN available.
.04Due to th
e large number of communication products available, it is impossible to provide specific information on all soft-
ware/hard
ware configurations. However, since most filers use Windowssoftware, the following instructions are based upon Windows
2000. Othe
r versions may vary slightly.
W
eb-likeInterface
SelectPrograms
Accessories
Communic
ations
Network and Dial-Up Connections
2003-47 I.R.B.1118November 24, 2003

FirsttimeconnectingwithDial-UpNetwork(If you have logged on previously, skip to Sub
sequent Dial-up Network
Connections.)
Select“Make new connection”.
Click“Next”.
Select“Dial-Up a private Network”.
Click“Next”.
Enter area code 304 and telephone number 262–2400 and any other special dialing codes you
require.
Click“Next”.
Type the name you want to use for this connection.
Click“Finish”.
Normally, a user name and password is not required at this time unless local procedures call for
it, therefore, enter blanks.
Click“Properties”.
Click“Networking”.
Click“Settings”.
Disable“LCP extensions” and “Software Compression”.
Click“OK”Click“OK”.
Click“Dial”.
When you receive the message that you have connected to our system, launch your Web Browser(remember, you are not
connecting via the Internet — this is a point-to-point connection).
In the URL Address enterhttp://10.225.224.2and pressENTER.
S
ubsequentDial-UpNetworkconnections
Click“Dial
”.
If prompted for user name and password, leave blank unless local procedures require otherwise;
click“OK”.
When you receive“Connection Complete”,click“OK”.
Click on your Web Browser(remember, you are not connecting via the Internet).
In the URL Address enterhttp://10.225.224.2and pressENTER.
F
irsttimeconnectiontoTheFIRESystem(If you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
Click“Create New Account”.
Fill out the registration form and click“Submit”.
Enter yourlogon name(most users logon with their first and last name).
Enter yourpassword(the password is user assigned and must be 8 alpha/numerics, containing
at least 1 uppercase, 1 lowercase and 1 numeric). FIRE will force you to change the password
once a year.
Complete the online survey by choosing one of the options.
Click“Create”.
November 24, 200311192003-47 I.R.B.

FirsttimeconnectiontoTheFIRESystem(If you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
If you receive the message“account created”,click“OK”.
Enter your 10-digit self-assigned PIN (Personal Identification Number) and verify.
Click“Submit”.
If you receive the message“Your PIN has been successfully created!”,click“OK”.
Read the bulletin(s) and/or click“Start the FIRE application”.
S
ubsequentConnectionstoTheFIRESystem
Click“Log On”.
Enter yourlogon name(most users logon with their first and last name).
Enter yourpassword(the passw
ord is user assigned and is case sensitive).
At Menu Options:
Click“Information Returns”
Enter yourTCC:
Enter yourEIN:
Click“Submit”.
The system will then displ
ay the company name, address, city, state, ZIP code and phone number.
This information will be u
sed to contact or send correspondence (if necessary) regarding this
transmission. Update as
appropriate and/or Click“Accept”.
Click one of the following:
Original File
Correction File
Test File
Replacement File(if you select this option, select one of the following):
FIRE Replacement(file was originally transmitted on this system)
Click file to be replaced
Magnetic Media R
eplacement File
Enter the alpha ch
aracter from Form 9267, Media Tracking Slip, that
was sent with the re
quest for replacement file.
Click“Submit”.
Enter your 10-digit PIN.
Click“Submit”.
Enter thedrive/path/filenameofthefileyouwanttouploadorclick
“Browse”to locate the file.
Click“Upload”.
When the uplo
ad is complete, the screen will display the total bytes received and tell you the name of the file you just
uploaded.
If you have more files to upload for that TCC:
2003-47 I.R.B.1120November 24, 2003

SubsequentConnectionstoTheFIRESystem
Click“File Another?”;otherwise,
Click“Main Menu”.
At the Main Menu:
Click“File Stats”.
Enter yourTCC:
Enter yourEIN:
Click“Search”.
If “Results” indicate:
“Good”and you agree with the “Count of Payees”, you are finished with
this file.
“File Bad”— Correct the errors and timely resubmit the file as a
“replacement”.
“Not Yet Processed”— File has been received, but we do not have results
available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click onMain Menu.
Click“Logoff”.
Close your Web Browser.
I
MPORTANT
Go back into your Dial-Up Network and click “hang-up”; otherwise, you may stay connected and incur unnecessary phone charges.
Sec. 10. Communications Software Specifications (Text Interface)
.01Communications software settings must be:
-Noparity
- Eight data bits
- One stop bit
.02Terminal Emulation must be VT100.
.03Before dialing have your TCC and EIN available.
.04Due to the large number of communication products available, it is impossible to provide specific information on all soft-
ware/hardware configurations. However, since most filers use Windows software, the following instructions are based on Windows
2000. Other versions may vary slightly.
T
extInterface
SelectPrograms
Accessories
Communications
HyperTerminal
A box will appear titled“New Connection”.
November 24, 200311212003-47 I.R.B.

TextInterface
Enter a name and choose an iconfor the connection:
Country Code:United States of America
Area Code:304
Phone Number:262–2400
Click“OK”.
(If you need to modify the phone number, click modify, remove the “
” from use country/region
code and area code. Enter the area code, phone numbers and/or any special access codes in the
phone number box.)
Click“OK”.
Click“Dial”.
A“Connect”box will appear to show the status.
Once you have connected to the FIRE System, if you do not get a menu within a few seconds,
press theENTERkey one time.
Press“1”to connect to the system.
Read the information notice and/or pressENTERto co
ntinue.
F
irstTimeLogon
When you have connected to the system, enter“new”to create your logon name and password.
Complete the registration information and enter“y”to c
reate account.
L
ogonNameandPassword
Logon Name:Enter a logon name. Most users enter their first and last name as the logon name.
Password:Enter a password (the password is user assigned and must be 8 alpha/numerics, containing at least 1
uppercase, 1 lowercase and 1 numeric). FIRE will force you to change the password once a year.
After entering the password and completing the survey, pressENTER.
Enter your 10-digit self-assigned PIN (Personal Identification Number) and verify. Enter“y”to create the PIN. If
successful, you will receive a message that the PIN creation has been completed. PressENTER.
Read the information notice and/or pressENTER.
T
ransferringYourElectronicFile
From the Main Menu:
Enter“A”for Electronic Filing.
Enter“A”for Forms 1098, 1099, 5498, W–2G, 1042–S, 8027 and Questionable Forms W–4.
Press the Tab key
to advance to TCC box; otherwise, enter“E”to exit.
Enter yourTCC:
Enter yourEIN:
The system will then display the company name, address, city, state, ZIP code and phone number. This information
will be used to contact or send correspondence (if necessary) regarding this transmission. If you need to update,
enter“n”to correct; otherwise, enter“y”to accept.
Select one of the following:
“A”for an Original file
“B”for a Replacement file
“C”for a Correction file
“D”for a Test file
2003-47 I.R.B.1122November 24, 2003

If you selected “B” for a replacement file, select one of the following:
“A”Replacement files for this system
This option is to replace an original/correction file that was submitted electronically on this
system, but was bad and needs to be replaced. Select the file needing replaced.
“B”Magnetic media replacemen
tfiles
Enter the alpha character from Form 9267, Media Tracking Slip, that was sent with the request
for replacement file.
PressENTERto continue or“e”to exit.
Enter your 10-digit PIN and pres
sENTER.
Choose one of the following protocols (HyperTerminal is normally set to Zmodem by default. Donotuse Zmodem
with crash recovery.):
X— Xmodem
Y— Ymodem
Z— Zmodem (Zmodem will normall
y give you the fastest transfer rate.)
At this point, you must start the upload from your PC.
To send a file:
Go to the HyperTerminal menu bar.
Click on“Transfer”.
Click on“Send File”.
(Be sure the protocol selected matches the protocol selected earlier. If
Zmodem was selected
, set to ZmodemnotZmodem with crash recovery.)
A box will appear titled“Send File”.
Enter the drive/path/filename or click on“Browse”to locate your file.
Click on“Send”.
When the upload is complete, the screenwill display the total bytes received and the name IRS assigned to your file.
PressENTERto continu
e.
IfyouhavemorefilestosendforthesameTCC/EIN,enter“y”; otherwise, enter“n”.
At the Main Menu:
Enter“B”for file status
.
Press the Tab key to advance to TCC box; otherwise, enter“E”to exit.
Enter yourTCC:
Enter yourEIN:
Enter“B”for the current year file results.
Tab to the appropriate file and pressENTER.
If “Results” indicate:
“Good”and you agree with the “Count of Payees”, you are finished with this file.
“File Bad”— Correct the errors and timely resubmit the file as a “replacement”.
November 24, 200311232003-47 I.R.B.

“Not Yet Processed”— File has been received, but we do not have results available yet. Please
check back in a few days.
Select the desired file for a detailed report of your transmission.
When you are finished, enter“E”fromtheMainMenutologoff.
Enter“2”to hang-up.
Sec. 11. Modem Configuration
.01Hardware features
(a)Enable hardware flow control
(b)Enable modem error control
(c)Enable modem compression
Sec. 12. Common Problems Associated with Electronic Filing
.01Refer to Part A, for Major Problems Encountered with Form 1042–S electronic/magnetic files.
.02The following are the major non-format errors associated with electronic filing:
1. Transmitter does not dial back to the electronic system to determine file acceptability.
It is your responsibility to verify file acceptability and, if the filecontains errors, you can get an online listing of the errors after
20 business days. Date received and number of payee records are also displayed.
2. Transmitter uses wrong TCC.
Use the TCC assigned for Form 1042–S filing only. This TCC will begin with a“22”.
3. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and
send 10 separate compressed files.
4. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement or
correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (20 business days
after file was transmitted). If you do not want us to process the file, you must first contact us toll-free at 1–866–455–7438 to see if
this is a possibility. However, this will count as a replacement. (See Part A, Sec. 16, for the definition of replacement.
5. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are
only a few changes.
The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.
6. File is formatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
.03The following are the most common problems associated with connecting with dial-up networking/web browser:
1. Transmitter is unable to connect to the FIRE System using dial-up networking.
1. The user name and password should be blank when trying to connect unless it is needed for your system.
2. Windows 95/98: Disable ‘enable software compression’.
3. Windows NT/2000: Disable both ‘enable software compression’ and ‘enable PPP/LCP extensions’.
4. TCP/IP should be the only network protocol that is enabled.
(Make sure you are using analog lines rather than digital.)
2003-47 I.R.B.1124November 24, 2003

2. Transmitter is connecting using dial-up networking, but is unable to bring up the URL address using my web browser.
1. Proxy server should be disabled for a dial-up connection.
2. Using a modem option should be selected.
3. The home page should either displayhttp://10.225.224.2or be set to ‘about:blank’.
4. The security level should be set at medium.
5. The option ‘enable softwarecompression’ should be disabled under Dial-Up Networking.
3. Transmitter clicks on ‘start the FIRE application’, but the logon screen is displaye
d again.
Your browser must be set to receive ‘cookies’.
4. Transmitter is getting a menu when connecting with dial-up networking.
The option ‘pop-up a terminal window’ should be disabled.
5. Transmitter cannot find the browse button to upload file.
If using Internet Explorer, you must have version 4.0 or higher. If using Netscape Navigator, it must be version 2.0 or higher.
6. The line is busy when dialed.
The volume of filers accessing the FIRE System peaks during the last weeks and days of February and March. If you wait to
download your files until these peak times, you may receive a busy signal. If you do, please keep trying and make sure you have
dialed the correct number,304–262–2400, and used the proper number to access an outside line (e.g. 8 or 9). Also, some
companies require an access code for longdistance dialing. Contacting the Customer Service Section will not expedite your
access to the FIRE System. We encourage you to prepare and download your files during less busytimes in February and March.
7. Transmitter is receiving the error message “Remote PPP Peer Not Responding”.
Disable ‘enable PPP/LCP Extensions’ in Dial-Up Networking.
.04The following are the most common
problems associated with connecting with hyperterminal:
1. Transmitter is unable to connect using hyperterminal.
1. If you need a number such as an 8 or a 9 to access an outside line, make sure it is present.
2. Set the terminal emulation to VT100.
3. Try lowering the modem speed.
4. Turn the modem off and then back on to reset it.
Make sure you are using analog lines rather than digital.
2. Transmitter is getting the message ‘an
nex command line interpreter’.
Disconnect and try again. You may need to lower the modem speed if this happens several times in a row.
3. When trying to logon, the cursor is not in the correct box, or the menus are distorted.
Check the terminal emulation. It must be se
t to VT100. Also, verify that the data bits are set at 8, the stop bit is set at 1 and
parity is set at None.
4. Transmitter was able to connect and the menu is displayed, but is unable to type anything.
Scroll lock cannot be turned on.
5. When transmitter connects, the menus ke
ep scrolling and display garbage characters.
Make sure ‘Use error control’ and ‘Compress data’ are enabled under the Advanced Connection Settings.
6. Transmitter receives message saying ‘bad data packet’ when the file is transmitting. What does this mean?
Your modem is having problems sending the data
, so it is re-trying to send it. Normally, if the transfer does not abort, the
file will be sent successfully.
November 24, 200311252003-47 I.R.B.

Part C. Magnetic Media Specifications
Sec. 1. General
.01The specifications contained in this part of the Revenue Procedure define therequiredformat and content of the records to be
included in the electronic/magnetic media file. Do not deviate from this format.
.02Transmitters must be consistent in the use of recording modes and density on files. If the media does not meet these specifi-
cations, IRS/MCC will request a replacement file. Filers are encouraged to submit a test prior to submitting the actual file. Contact
IRS/MCC for further informationtoll-free at 1–866–455–7438.
.03Regardless of the type of media used or if returns are filed electronically, the record length must be 780 positions.
Sec. 2. Tape Cartridge Specifications
.01In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a)Must be IBM 3480, 3490, 3490E, 3590, 3590E or AS400 compatible.
(b)Must meet American National Standard Institute (ANSI)standards, and have the following characteristics:
(1)Tape cartridges will be
1
/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by
1-inch in dimension.
(2)Magnetic tape will be chromium dioxide particle based
1
/2-inch tape.
(3)Cartridges must be 18-track, 36-track, 128-track, or 256-track parallel (SeeNote).
(4)Cartridges will contain 37,871 CPIor 75,742 CPI (characters per inch).
(5)Mode will be full function.
(6)The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
(7)Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information
Interchange) may be used.
.02The tape cartridge records definedin this Revenue Procedure may be blocked subject to the following:
(a)Ablockmust notexceed 23,400 tape positions.
(b)All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields
or block descriptor fields which describe the length of theblock or the logical records within the block. The number of
logical records within a block (the blocking factor) must be constant in every block with the exception of the last block
which may be shorter (see item (b) above). The block length must be evenly divisible by 780.
(c) Records may not span blocks.
.03Tape cartridges may be labeled or unlabeled.
.04For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
(a)Signifies the physical end of the recording on tape.
(b)For even parity, use BCD configuration 001111 (8421).
(c)May follow the header label and precede and/or follow the trailer label.
Note: Filers should indicate on the external media label and transmittal Form 4804 whether the cartridge is 18-track,
36-track, 128-track or 256-track.
Sec. 3. 3
1
/2-Inch Diskette Specifications
.01To be compatible, a diskette file must meet the following specifications:
(a)3
1
/2-inches in diameter.
(b)Data must be recorded in standard ASCII code.
(c)Records must be a fixed length of 780 bytes per record.
(d)Delimiter character commas (,) must not be used.
(e)Positions 779 and 780 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if applicable.
(f)Filename of 1042TAX must be used. Do not enter any other data in this field. If a file will consist of more than one diskette,
the filename 1042TAX will contain a three-digit extension. This extension will indicate the sequence of the diskettes within
the file. For example, if the file consists of three diskettes,the first diskette will be named 1042TAX.001, the second will
be 1042TAX.002, and the third will be 1042TAX.003. The first diskette, 1042TAX.001 will begin with a “T” Record and
the third diskette, 1042TAX.003 will have an “F” Record at the end of the file.
(g)A diskette will not contain multiple files as defined in Part A, Section 16. A file may have only ONE Transmitter “T”
Record.
(h)Failure to comply with instructions will result in IRS/MCC requesting a replacement file.
2003-47 I.R.B.1126November 24, 2003

(i)Diskettes must meet one of the following specifications:
C
apacityTracksSides/DensitySectorSize
1.44 mb96tpihd512
1.44 mb135tpihd512
.02IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous data follows
the End of Transmission “F” Record, IRS/MCC will request a replacement file.
.03IRS/MCC willonlyaccept 3
1
/2-inch diskettes created using MS-DOS.
Notes: IRS no longer has the capability to process non-MS-DOS compatible diskettes. 3
1
/2-inch diskettes created on a
System 36 or AS400 are n
otacceptable.
.04Transmitters should check diskettes for viruses before submitting it to IRS/MCC.
Sec. 4. Transmitter “T” Record
.01This record identifies the entity preparing and transmitting the file. The transmitter and the withholding agent may be the same,
but they need not be.
.02The first record of a fileMUSTbe a Transmitter “T” Record (preceded only byheader labels). The “T” Record must appear
on each tape and cartridge; otherwise a replacement file may be requested.
.03The “T” Record is a fixed length of 780 positions.
.04All alpha characters entered in the “T” Record must be upper case.
Note 1: For all fields marked Required, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request correct
information. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks
or zeroes in the indicated mediaposition(s) and for the indicated length. All records have a fixed length of 780 positions.
Note 2: A copy of the current Instructions for Form 1042–S forthis revision of the Publication 1187 is included at the end
of this publication. These instructions should be used for the proper coding of each field in this record where applicable. The
instructions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most
current instructions.
Record Name: Transmitt
er “T” Record
Field
Position Field TitleLength Description and Remarks
1Record Type1Required.Enter“T.”
2–5Tax Year4Required.Enteryearforw
hich income and withholding are being reported.
6–14Transmitter’s
Taxpayer
Identification
Number (TIN)
9Required.Enter the Taxpayer Identification Number of the Transmitter. This can
be a Social Security Number (SSN), Individual Taxpayer Identification Number
(ITIN), Employer Identification Number (EIN) or Qualified Intermediary Number
(QI-EIN).DO NOT ENTER blanks, hyphens or alpha characters.ATIN
consisting of all the same digits (e.g., 111111111) is not acceptable.
15–54Transmitter’s Name 40Required.Enter name of transmitter of file. Abbreviate if necessary to fit
40-character limit. Omit punctuation if possible. Left-justify and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For
example: å = A, æ = A,ű=U,Ø=O,ň=N,etc.
November 24, 200311272003-47 I.R.B.

Record Name: Transmitter “T” Record
Field
Position Field TitleLength Description and Remarks
55–94Transmitter’s
Address
40Required.Enter full mailing address of the transmitter. This will include number,
street, and apartment or suite number (P.O. Box can be used if mail is not delivered
to street address). Abbreviate as needed to fit 40-character limit. Omit punctuation
if possible. Left-justify and blank fill.
95–114City20Required.Enter the city or town (or other locality name) of transmitter. If
applicable, enter APO or FPO only.Left-justify and blank fill.
115–116 State Code2Required if U.S. Transmitter.Enter only the two-alpha State Code. DO NOT spell
out the state name. See State Code Table Part A, Sec. 17.
117–118 Province Code2Required if Foreign Country Code is “CA” (Canada).Enter only the two-alph
a
character Province Code as shown in the Province Code table.DO NOT spell o
ut
the Province Name. If foreign country other than Canada, blank fill.
Province CodeProvince
ABAlberta
BCBritish Columbia
LBLabrador
MBManitoba
NBNew Brunswick
NFNewfoundland
NSNova Scotia
NTNorthwest Territories
NUNunavut
ONOntario
PEPrince Edward Island
QCQuebec
SKSaskatchewan
YKYukon Territory
119–120 Country Code2Required if Foreign Transmitter. If Country Code is present, State Code field
MUST be blank.Enter only the two-alpha Country Code from the Country Code
table.DO NOT spell out the Country Name.
Note 1: COUNTRY CODES: The list of country codes provided in the current Instructions for Form 1042–S includes
all internationally recognized country codes and must be used to ensure the proper coding of the Country Code field. This
list is updated each year as required. Do not enter U.S. in the Country Code field.
121–129 Postal or ZIP Code 9Required if U.S. address. Enter up to n
ine numeric characters for all U.S.
addresses (including territorie
s, possessions and APO/FPO).
Conditional for foreign addresses.Enter the alpha/numeric foreign postal code.
Left-justify and blank fill the remaining positions. DO NOT use hyphens.
130–169 Contact Name40Required.Enter the name of the person to contact if any questions should arise
with the transmission.
170–189 Contact Telephone
Number
20Required.Enter the contact perso
n’s telephone number, and extension, if
applicable. If foreign, provide
appropriate codes for overseas calls. Left-justify.
190–194 Transmitter Control
Code (TCC)
5Required.Enter the five-character alpha/numeric TCC assigned ONLY for Form
1042–S reporting. (The first two numbers will always be22).
195–198 Test Indicator4Required if this is a test file.Enter the word “TEST”. Otherwise enter blanks.
199–778 Reserved580Blank fill.
779–780 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
2003-47 I.R.B.1128November 24, 2003

Transmitter “T” Record Layout
Record TypeTax
Year
Transmitter’s
TIN
Transmitter’s
Name
Transmitter’s
Address
CityState CodeProvince
Code
12–56–1415–5455–9495–114115–116117–118
Country
Code
Postal or
ZIP Code
Contact
Name
Contact
Telephone
Number
TCCTest
Indicator
ReservedBlank or
Carriage
Return Line
Feed
119–120121–129130–169170–189190–194195–198199–778779–780
Sec. 5. Withholding Agent “W” Record
.01The “W” Record identifies the Withholding Agent.
.02Enter a “W” Record after the initial “T” Record on the file, followed by the Recipient “Q” Records, and a Reconciliation “C”
Record.Donotreport for a withholding agent if there are no corresponding Recipient “Q” records.
.03Several “W” Records for different Withholding Agents may appear on the same Transmitter’s File.
.04Each “W” Record is a fixed length of 780 positions.
.05All alpha characters entered in the “W” Record must be upper case.
Note 1: For all fields marked Required, the transmitter mustprovide the information described under Description and
Remarks. If required fields are not completed in accordance withthese instructions, your file may not process correctly. For
those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the
indicated media position(s) and for the indicated length. All records have a fixed length of 780 positions.
Note 2: A copy of the current Instructions for Form 1042–S for this revision of the Publication 1187 is included at the end of
this publication. These instructions should be used for the proper coding of each field in this record where applicable. The list
of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instructions are
updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most current instructions.
Record Name: Withholding Agent “W” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1Required.Enter“W”.
2Return Type
Indicator
1Required.Enter the one position value below to identify whether the record is
Original, Void or Corrected. Do notenter a blank or alpha character.
Acceptable Values are:
• 0 (Zero) = Original
•1=Void
• 2= Corrected
November 24, 200311292003-47 I.R.B.

Record Name: Withholding Agent “W” Record
Field
Positions Field TitleLength Description and Remarks
3Pro Rata Basis
Reporting
1Required.Enter the one position value below to identify if reporting on a Pro
Rata Basis.
Acceptable Values are:
• 0 (Zero) = Not Pro Rata
• 1= Pro Rata Basis Reporting
4–12Withholding
Agent’s EIN
9Required.Enter the nine-digit Employer Identification Number of the Withholding
Agent. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting
of all the same digits (e.g., 111111111) is not acceptable. DoNOTenter the
recipient’s TIN in this field.
Note: See current Instructions forForm 1042–S to determine when a Qualified Intermediary must provide its
QI-EIN in this field.
13Withholding
Agent’s EIN
Indicator
1Required.Enter the Withholding Agent’s EIN indicator from the following values:
•1=EIN
•2=QI-EIN
Note: Use EIN indicator 2 only if the Withholding Agent’s EIN begins with “98” ANDthe Withholding Agent’s City,
State and Country Code fields indicate that the Withholding Agent is n
ota U.S. withholding agent.
14–53Withholding
Agent’s Name
Line-1
40Required.Enter the Withholding Agent’s Name as established when fi
ling for the
EIN or QI-EIN which appears in positions 4–12 of the “W” Record. Left
-justify
and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For
example: å = A, æ = A,ű=U,Ø=O,ň=N,etc.
54–93Withholding
Agent’s Name
Line-2
40Enter supplementary withholding agent’s name information; otherwise enter
blanks. Use this line for additional names (e.g., partners or joint owners), for trade
names, stage names, aliases or titles. Also use this line for “care of” or “via”. Valid
characters are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,) and the
percent (%). The percent [% (used as “in care of”)] is valid in the first position only.
94–133Withholding
Agent’s Name
Line-3
40See above.
134–173 Withholding
Agent’s Street
Line-1
40Required.Enter the mailing address of the withholding agent. Street address
should include number, street, and apartment or suite number (or P.O. Box if mail is
not delivered to street address). Abbreviate as needed. Left-justify and blank fill.
174–213 Withholding
Agent’s Street
Line-2
40Enter supplementary withholding agent street address information. Otherwise
blank fill.
214–253 Withholding
Agent’s City
40Required.Enter the city or town (or other locality name). Enter APO or FPO
only if applicable.Do notenter a foreign postal code in the city field. Left-justify
and blank fill
254–255 Withholding
Agent’s State Code
2Required if Withholding Agent has a U.S. address.Enter the two-character State
Code abbreviation. If not a U.S. state, territory or APO/FPO identifiers, blank fill.
Do not use any of the two character Country Codes in the State Code Field.
Note 1: If the withholding agent has a U.S. address,leave the country code in positions 258–259 blank.
2003-47 I.R.B.1130November 24, 2003

Record Name: Withholding Agent “W” Record
Field
Positions Field TitleLength Description and Remarks
256–257 Withholding
Agent’s Province
Code
2Required if Foreign Country Code is “CA” (Canada).Enter only the two-alpha
character Province Code as shown in theProvince Code Table. See “T” record
positions 117–118 for Province Code Table.DO NOT spell out the Province
Name. If foreign country other than Canada, blank fill.
258–259 Withholding
Agent’s Country
Code
2Required if QI or NQI or other foreign withholding agent.Enter only the
two-alpha Country Code from the Country Code Table.DO NOT spell out the
Country Name.
Note 1: COUNTRY CODES: The list of country codes provided in the current Instructions for Form 1042–S includes
all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field.
This list is updated each year as required. Do not enter U.S. in the Country Code field.
260–268 Postal or ZIP Code 9Required if U.S. address.Enter up to nine numeric characters for all U.S.
addresses (including territories, possessions and APO/FPO).
Conditional for foreign addresses.Enter the alpha/numeric foreign postal code.
DO NOT use hyphens or blanks within the Postal Code. Left-justify and blank fill
the remaining positions.
269–272 Tax Year4Required.Enter the four-digit year of thecalendar year for which income and
withholding are being reported. All recipient “Q” Records must report payments
for this year only. Different tax years may not appear on the same file.
273–292 Contact Phone
Number and
Extension
20Required.Enter the telephone number of a person to contact regarding electronic
or magnetic files. Omit hyphens. If no extension is available, left-justify and fill
unused positions with blanks. If foreign, provide appropriate codes for overseas call.
293Final Return
Indicator
1Required.Enter the one position value below to indicate whether you will be
filing Forms 1042–S in the future.
• 0 (Zero) = will be filing
• 1= will not be filing
294–778 Reserved485Blank fill.
779–780 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed characters (CR/LF).
Withholding Agent “W” Record Layout
Record
Type
Return
Type
Indicator
Pro Rata
Basis
Reporting
Withholding
Agent’s EIN
Withholding
Agent’s EIN
Indicator
Withholding
Agent’s Name
Line 1
Withholding
Agent’s Name
Line 2
1234–121314–5354–93
Withholding
Agent’s
Name
Line 3
Withholding
Agent’s
Street
-1
Withholding
Agent’s
Street
-2
Withholding
Agent’s City
Withholding
Agent’s State
Code
Withholding
Agent’s
Province Code
Withholding
Agent’s
Country Code
94–133134–173174–213214–253254–255256–257258–259
November 24, 200311312003-47 I.R.B.

Postal or ZIP
Code
Tax YearContact Phone Number
and Extension
Final Return
Indicator
ReservedBlank or
Carriage Return
Line Feed
260–268269–272273–292293294–778779–780
Sec. 6. Recipient “Q” Record
.01The “Q” Record contains name and addressinformation for the Recipient of Income,Non-Qualified Intermediary or Flow-
Through Entity if appropriate, Payer, andall data concerning the income paid and tax withheld that is required to be reported under
U.S. law. Each Recipient “Q” Record is treated as if it were a separate Form 1042–S.
.02Since the “Q” Record is restricted to one type of income and onetax rate, under certain circumstances it may be necessary to
submit more than one “Q” Record for the same recipient. Failure to provide multiple Recipient “Q” Records when necessary may
generate math computation errors during processing. This will result in IRS contacting you for correct information.
.03Following are some of the circumstances when more than one “Q” Record for a recipient would be required:
(a)Different types of income. For example, Recipient X derived income from Capital Gains (Income Code 09) and Industrial
Royalties (Income Code 10). A separate“Q” Record must be reported for each Income Code, providing Gross Income Paid
and U.S. Federal Tax Withheld pertaining to that Income Code.
(b)Change in Country Code during the year. For example, the Withholding Agent received notification via Form W–8BEN that
the recipient’s country of residence for tax purposes changed from country X to country Y. A separate “Q” Record must be
reported for each Country Code providing Gross Income Paid, Tax Rate, U.S. Federal Tax Withheld and Exemption Code,
if any. The amounts reported must be based on each country.
(c)Change in a country’s tax treaty rate during the year. For example, effective April 1, countryX changes its tax treaty rate
from 10% to 20%. A separate “Q” Record must be reported for each of the tax rates. Provide the Gross Income Paid, Tax
Rate, and U.S. Federal Tax Withheld under each tax rate.
.04All recipient “Q” Records for a particular Withholding Agentmust be written after the corresponding Withholding Agent “W”
Record, followed by a Reconciliation“C” Record, and before the “W” Record for another Withholding Agent begins.
.05All alpha characters entered inthe “Q” Record must be upper case.
.06Report income and tax withheld in whole dollars only. Round up or down as appropriate.DO NOTenter cents.
Note 1: For all fields marked Required, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance withthese instructions, IRS will contact you to request the correct
information. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks
or zeroes in the indicated mediaposition(s) and for the indicated length. All records have a fixed length of 780 positions.
Note 2: A copy of the current Instructions for Form 1042–S for this revision of the Publication 1187 is included at the end of
this publication. These instructions should be used for the proper coding of each field in this record where applicable. The list
of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instructions are
updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most current instructions.
Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and R
emarks
1Record Type1Required.Enter“Q”.
2Return Type
Indicator
1Required.Enter the one position value below to identify whether the record is
Original, Void or Corrected. Values are:
• 0 (Zero) = Original
•1=Void
• 2= Corrected
2003-47 I.R.B.1132November 24, 2003

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
3Pro Rata Basis
Reporting
1Required.Enter the one position value below to identify whether reporting Pro
Rata Basis. Values are:
• 0 (Zero) = Not Pro Rata
• 1= Pro Rata Basis Reporting
4–5Income Code2Required.Enter the two-position value EXACTLY as it appears from the income
code table. The Income Code must accurately reflect the type of income paid.
DO NOTenter blanks or 00 (zeroes).
Note: Refer to the current Instructions for Form 1042–S for more information.
6–17Gross Income12Required.Enter the gross income amount in whole dollars only , rounding to the
nearest dollar (do not enter cents). For example report $600.75 as 000000000601.
An income amount of zero cannot be shown. Numeric only, right-justify and
zero fill.
Note: Do Not report negative amounts in any amount field.
18–29Withholding
Allowance
12
Used with Income Codes 15 through 19 ONLY.Enter the withholding allowance
amount in whole dollars only, rounding to the nearest dollar (do not enter cents).
Numeric only, right-justify and zero fill. Otherwise enter blanks.
30–41Net Income12Required if Dollar Amount is Entered in Withholding Allowance Field.Enter
the net income in whole dollars only, rounding to the nearest dollar (do not enter
cents). An amount other than zeromustbe shown. Numeric only, right-justify
and zero fill. Otherwise enter blanks.
42–45Tax Rate4Required.Enter the correct Tax Rate applicable to the income in gross income
field or net income field, as appropriate. Enter the Tax Rate as a 2-digit whole
number and 2-digit decimal (e.g.Enter 39.6% as 3960, 15% as 1500 or 6% as
0600). See Note below.
Note: The correct Tax Rate must be entered, even if withholding was at a lesser rate. See the current Instructions
for Form 1042–S.
46–47Exemption Code2Required. Read Carefully.
• If the tax rate entered is 0%, enter the appropria
te exemption code “01” through
“09” from the current Instructions for Form 1042
–S.
• If the tax rate entered is 1% through 30%, enter “0
0”.
• If the tax rate entered is 31% or higher, blank
fill.DO NOTenter “00”.
See the current Instructions for Form 1042–S fo
r circumstances under which
Exemption Code “99” must be used.
Note: If an incorrect amount of tax was withheld, report the amount that was actually withheld and use the correct
tax rate in field positions 42–45.
48–59U.S. Tax Withheld 12Required.Enter the U.S. Federal tax withheld amount in whole dollars, rounding
to the nearest dollar (do not enter cents). For example, report $600.25 as
000000000600). Right-justify and zero fill.
60–71Amount Repaid12This field should be completed only if:
• you repaid a recipient an amount that was over-withheld and you are going to
reimburse yourself by reducing, by the amount of tax actually repaid, the amount of
any deposit made for a payment period in the calendar year following calendar year
of withholding. Otherwise, enter blanks.
November 24, 200311332003-47 I.R.B.

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
72–91Recipient Account
Number
20Enter the account number assigned by thewithholding agent to the recipient.
Do notenter the recipient’s U.S. or foreign TIN. If account numbers are NOT
assigned, then blank fill. This field may contain numeric, alpha characters, blanks
or hyphens. Left-justify and blank fill.
92–93Recipient Code2Required.Enter the appropriate Recipient Code. Refer to the list of appropriate
codes in the current Instructions for Form 1042–S. No other codes or values are
valid.
Note: If recipient code “20” is used then Recipient’s Name Line–1 must be “Unknown” and Recipient’s Name
Lines 2 and 3 must be BLANK. The tax rate must be 30%.
94–133Recipient’s Name
Line-1
40Required.Provide the complete name of the recipient. If the recipient has a U.S.
TIN, enter the name as established when applying for the TIN. If recipient code
“20” is used then “UNKNOWN” must be entered and Recipient’s Name Lines 2
and 3 must be blank. See current Instructions for Form 1042–S for specifics on
“Unknown Recipient” and “Withholding Rate Pool”. Valid characters are alpha,
numeric, ampersand (&), hyphen (-), comma (,), or blank. Left-justify and blank fill.
Note 1: A Non-Qualified Intermediary (NQI) can NEVER be entered as the recipient.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For
example: å = A, æ = A,ű=U,Ø=O,ň=N,etc.
134–173 Recipient’s Name
Line-2
40Enter supplementary recipient name information including titles; otherwise enter
blanks. Use this line for additional names (e.g., partners or joint owners), for trade
names, stage names, aliases or titles. Also use this line for “care of”, “Attn.”
or “via”. Valid characters are alpha, numeric, blank, ampersand (&), hyphen (-),
comma (,), and the percent (%). The percent [% (use as “in care of”)] is valid in
the first position only.
174–213 Recipient’s Name
Line-3
40See above.
214–253 Recipient’s Street
Line-1
40Required.Enter the mailing address of the recipient. Street address should include
number, street, apartment, or suite number (or P.O. Box if mail is not delivered to
street address). Abbreviate as needed. Valid characters are alpha, numeric, blank,
ampersand (&), hyphen (-), comma (,), and the percent (%). Do not use street
address fields for “Attn” lines, use name line fields. Left-justify and blank fill.
254–293 Recipient’s Street
Line-2
40Enter supplementary recipient street address information. If a P.O. Box is used in
addition to a street address enterit here; otherwise blank fill.
294–333 Recipient’s City40Required.Enter the city or town (or other locality name). Enter APO or FPO
only, if applicable. Do not enter a foreign postal code in the city field. Left-justify
and blank fill.
334–335 Recipient’s State2Required if U.S. address.Enter the two-character State Code abbreviation. If no
U.S. state, territory or APO/FPO identifier is applicable then blank fill.Do not use
any of the two character Country Codes in the State Code Field.
Note: If the recipient has a U.S. address, le
ave the country code in positions 338–339 blank.
336–337 Recipient’s
Province Code
2Required if Foreign Country Code is “CA” (Canada).Enter only the two-alpha
character Province Code as shown in theProvince Code Table. See “T” record
positions 117–118 for Province Code Table.DO NOT spell out the Province
Name. If foreign country other than Canada, blank fill.
338–339 Recipient’s Country
Code
2Required if the recipient has a foreign address.Enter the two-character Country
Code abbreviation.
2003-47 I.R.B.1134November 24, 2003

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
Note 1: If the state code is entered in positions 334–335, leave this field blank.
Note 2: COUNTRY CODES: The list of country codes provided in the current Instructions for Form 1042–S includes
all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field.
This list is updated each year as required.
Note 3: Enter “UC” (unknown country) onlyif the payment is to an unknown recipient. If you are making a payment
to a QI or QI withholding rate pool, enter the country code of the QI.
340–348 Postal or ZIP Code 9Enter up to nine numeric characters for all U.S. addresses(including territories,
possessions and APO/FPO). For foreign addresses enter the alpha/numeric foreign
postal code, if applicable. Enter this codein the left most position and blank fill the
remaining positions.DO NOTuse hyphens or blanks between numbers or letters
(e.g.if the postal code is written as A6B 3C5 input as A6B3C5.) Left-justify.
349–357 Recipient’s U.S.
TIN
9Required.Enter the recipient’s nine-digit U.S. Taxpayer Identification Number
(TIN).DO NOTenter hyphens or alpha characters. If TIN is not required under
regulations, blank fill.
Note: U.S. TINs are now required for most recipients. See current Instructions for Form 1042–S.
358Recipient’s U.S.
TIN Type
1Required.Enter the recipient’s U.S. TIN type indicator from the
following values:
• 0 = No TIN required
•1=SSN/ITIN
•2=EIN
•3=QI-EIN
See current Instructions for Form 1042–S for when a TIN is not required.
359–398 Recipient’s Country
of Residence
for Tax Purposes
40Required.Enter the complete name of the recipient’s country of r
esidence for tax
purposes in which the recipient claims residency under that coun
try’s tax law,
whether or not you are applying a tax treaty benefit to this p
ayment.
399–400 Recipient’s Country
of Residence
Code for Tax
Purposes
2Required.Enter the two-character CountryCode for which the recipient is a
resident for tax purposes and on which the tax treaty benefits are based, whether or
not you are applying a tax treaty benefit tothis payment. The rate of tax withheld is
determined by this code.
Note: Do not enter U.S. in the Country Code field. Enter “OC” (other country) onlywhen the country of residence
does not appear on the list or the payment is made to an international organization.
401–440 NQI/FLW-THR
Name
Line-1
40Provide the complete name of the NQI/FLW-THR Entity. It is very important that
the complete name of the NQI/FLW-THR entity be provided. Valid characters
are alpha, numeric, ampersand (&), hyphen (-), comma (,), or blank. Left-justify
and blank fill.
441–480 NQI/FLW-THR
Name
Line-2
40Enter supplementary information; otherwise enter blanks. Use this line for
additional names (e.g., partners or joint owners), for trade names, stage names,
aliases or titles. Also use this line for “care of” or “via”. Valid characters are alpha,
numeric, blank, ampersand (&), hyphen (-), comma (,), and the percent (%). The
percent [% (used as “in care of”)] isvalid in the first position only.
481–520 NQI/FLW-THR
Name
Line-3
40See above.
521–522 Reserved2Enter blanks.
November 24, 200311352003-47 I.R.B.

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
523–562 NQI/FLW-THR
Street
Line-1
40Enter the mailing address of the NQI/FLW-THR entity. Street address should
include number, street, apartment, or suite number (or P.O. Box if mail is not
delivered to street address). Abbreviateas needed. Left-justify and blank fill.
563–602 NQI/FLW-THR
Street
Line-2
40Enter supplementary NQI/FLW-THR entitystreet address information; otherwise,
blank fill.
603–642 NQI/FLW-THR
City
40Enter the city or town (or other locality name). Left-justify and blank fill.
643–644 Reserved2Enter blanks.
645–646 NQI/FLW-THR
Province Code
2Enter the two-alpha character Province Code abbreviation, if applicable. See “T”
record positions 117–118.
647–648 NQI/FLW-THR
Country Code
2Enter the two-character Country Code abbreviation, where the NQI/FLW-THR is
located.
649–657 NQI/FLW-THR
Postal Code
9Enter the alpha/numeric foreign postal code. Enter this code in the left most
position and blank fill the remaining positions.DO NOTuse hyphens or blank
s
between numbers or letters. (e.g.if the postal code written as A6B 3C5 inpu
tas
A6B3C5.) Left-justify.
658–666 NQI/FLW-THR
U.S. TIN
9Enter the NQI/FLW-THR nine-digit U.S.Taxpayer Identification Number (TIN).
Do NOT enter hyphens or alpha characters.
Note: All NQI/FLW-THR fields are REQUIRED if the NQI/FLW-THR entity is involved in the payment structure.
667–706 Payer’s Name40Enter the name of the Payer of Income if different from the Withholding Agent.
Abbreviate as needed. If Withholding Agent and Payer are the same, blank fill.
707–715 Payer’s U.S. TIN9Enter the Payer’s U.S. Taxpayer Identification Number if there is an entry in the
Payer Name Field; otherwise leave blank.
716–727 State Income Tax
Withheld
12If State Tax has been withheld, enter that amount, in whole dollars (do not enter
cents). Right-justify and zero fill. If no entry, zero fill.
728–737 Payer’s State Tax
Number
10Enter the employer’s state I.D. number assigned by the state.
738–739 State Code2Enter the two-character State Code abbreviation.
740–760 Special Data Entries 21This field may be used for the filer’s own purposes, (e.g., Do Not Mail). If this
field is not used, enter blanks.
761–778 Reserved18Enter blanks.
779–780 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Recipient “Q” Record Layout
Record
Type
Return
Type
Indicator
Pro Rata
Basis
Reporting
Income
Code
Gross
Income
Withhold-
ing
Allowance
Net
Income
Tax RateExemption
Code
1234–56–1718–2930–4142–4546–47
2003-47 I.R.B.1136November 24, 2003

U.S. Tax
Withheld
Amount
Repaid
Recipient
Account
Number
Recipient
Code
Recipient’s
Name Line 1
Recipient’s
Name Line 2
Recipient’s
Name Line 3
Recipient’s
Street Line 1
48–5960–7172–9192–9394–133134–173174–213214–253
Recipient’s
Street Line 2
Recipient’s
City
Recipient’s
State
Recipient’s
Province
Code
Recipient’s
Country
Code
Postal or
ZIP Code
Recipient’s
U.S. TIN
Recipient’s
U.S. TIN
Type
254–293294–333334–335336–337338–339340–348349–357358
Recipient’s
Country of
Residence for
Tax Purposes
Recipient’s
Country of
Residence Code
for Tax Purposes
NQI/FLW-THR
Name Line 1
NQI/FLW-THR
Name Line 2
NQI/FLW-THR
Name Line 3
Reserved
359–398399–400401–440441–480481–520521–522
NQI/FLW-THR
Street Line 1
NQI/FLW-THR
Street Line 2
NQI/FLW-THR
City
ReservedNQI/FLW-THR
Province
Code
523–562563–602603–642643–644645–646
NQI/FLW-THR
Country Code
NQI/FLW-THR
Postal Code
NQI/FLW-THR
U.S. TIN
Payer’s
Name
Payer’s
U.S.
TIN
State Income
Tax Withheld
Payer’s State
Tax Number
647–648649–657658–666667–706707–715716–727728–737
State CodeSpecial Data
Entries
ReservedBlank or Carriage Return Line Feed
738–739740–760761–778779–780
Sec. 7 Reconciliation “C” Record
.01The “C” Record is a fixed record length of 780 positions and allpositions listed are required. The “C” Record is a summary of
the number of “Q” Records for each Withholding Agent, Gross Amount Paid, and Total U.S. Tax Withheld.
.02This record will be written after the last “Q” Record filed for a given withholding agent. For each “W” Record and group of
“Q” Records on the file, there must be a corresponding “C” Record.
.03All alpha characters entered inthe “C” Record must be upper case.
Record Name: Reconciliation “C” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1Required.Enter“C”.
2–9Total “Q” Records 8Required.Enter the total number of “Q” Records for this withholding agent.
Right-justify and zero fill.Do not enter all zeros.For example, 53 “Q” records are
entered as 00000053. See Part A, Sec. 4, Filing Requirements.
November 24, 200311372003-47 I.R.B.

Record Name: Reconciliation “C” Record
Field
Positions Field TitleLength Description and Remarks
10–15Blank6Enter blanks.
16–30Total Gross Amount
Paid
15Required.Enter the total gross income amount in whole dollars(do not enter
cents). For example report $600.00 as 000000000600. An income amount other
than zero must be shown. Right-justify and zero fill.
31–45Total U.S. Tax
Withheld
15Required.Enter the total U.S. Federal tax withheld amount in whole dollars(do
not enter cents). For example report $600.00 as 000000000600. Right-justify
and zero fill.
46–778Reserved733Blank fill.
779–780 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Reconciliation “C” Record Layout
Record
Type
Total “Q”
Records
BlankTotal Gross
Amount Paid
Total U.S.
Tax
Withheld
ReservedBlank or
Carriage
Return Line
Feed
12–910–1516–3031–4546–778779–780
Sec. 8. End of Transmission “F” Record
.01The “F” Record is a fixed record length of 780 positions and all positions listed are required. The “F” Record is a summary of
the number of withholding agents and media count in the entire file.
.02This record will be written after the last “C” Record of the entire file. End the file with an End of Transmission “F” Record.
No data will be read after the “F” Record. Only a “C” Record may precede the “F” Record. The “F” Record may only be followed
by a tape mark, a trailer label or a combination of both.
.03All alpha characters entered in the “F” Record must be upper case.
Record Name: End of Transmission “F” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1Required.Enter“F”.
2–4Withholding Agent
Count
3Required.Enter the total number of withholding agents on this file. This count
must be the same as the total number of “W” records. Right-justify and zero fill.
5–7Media Count3Required.Enter the total number of media for this transmission. Right-justify
and zero fill.
8–778Reserved771Blank fill.
779–780 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
2003-47 I.R.B.1138November 24, 2003

End of Transmission “F” Record Layout
Record TypeWithholding Agent
Count
Media CountReservedBlank or Carriage
Return
Line Feed
12–45–78–778779–780
Part D. Extensions of Time and Waivers
S
ec. 1. General — Extensions
.01An extension of time to file may be requested for Form1042–S.
.02Submit Form 8809, Request for Extension of Time To File Information Returns, to IRS/MCC at the address listed in .08 of this
section.Thisformmaybeusedtorequestanextensionoftimetofile Form 1042–S submitted on paper, electronically or magnetically
to the IRS. Use a separate Form 8809 for each methodof filing information returns you intend to use,i.e.,electronically and/or
magnetically.
.03To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the request
will be denied. (See Part A, Sec. 9.) If requesting an extension oftime to file several types of forms, use one Form 8809; however,
Form 8809 or file must be postmarked no later than the earliest due date. For example, if requesting an extension of time to file both
Forms 1099–INT and 1042–S, submit Form 8809 on or before March 1, 2004.
.04 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It will take
a minimum of 30 days for IRS/MCC to respond to an extension request. Generally, IRS/MCC does not begin processing extension
requests until January. Extension requests received priorto January are input on a first come, first serve basis.
.05Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information may be resubmitted within 20 days.
.06Requesting an extension of time for multiple withholding agents (50 or less) may be done by submitting Form 8809 and attach-
ing a list of the withholding agents names and associated TINs.The listing must be attached toensure an extension is recorded
for all withholding agents.Form 8809 may be computer-generated or photocopied. Be sure to use the most recently updated version
and include all the pertinent information.
.07Requests for an extension of time to file for more than 50 withholding agents arerequiredto be submitted electronically or
magnetically. IRS encourages requests for 10 to 50 withholding agents to be filed electronically or magnetically. (See Sec. 3, for the
record layout.) The request may be filedelectronically, on tape cartridges, and 3
1
/2-inch diskettes.
.08All requests for an extension of time filed on Form 8809 or magnetic media should be sent using the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in processing Extension of
Time (EOT) requests, it is imperative that the attention linebe present on all envelopes or packages containing Form 8809.
.09Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing”
rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 9, for more information on PDSs. For
requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC will be used as
the filing date.
.10Transmitters requesting an extension of time for multiple withholding agents will receive one approval letter, accompanied by
a list of withholding agents covered under that approval.
.11If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check
line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in
cases of extreme hardship or catastrophic event.If requesting a second 30-day extension of time, submit the information return
files as soon as prepared. Do not wait for MCC’s response to your second extension request.
November 24, 200311392003-47 I.R.B.

.12If an extension request is approved, the approval letter should be kept on file.DO NOTsend the approval letter or copy of the
approval letter to IRS/MCC with the magnetic media file or to the Philadelphia Service Center where the paper Forms 1042–S are
filed.
.13Request an extension for only one tax year.
.14The extension request must be signed by the withholding agents or a person who is duly authorized to sign a return, statement
or other document for the withholding agents.
.15Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully
read and follow the instructions on the back of Form 8809.
.16Form 8809 may be obtained by calling1–800-TAX-FORM (1–800–829–3676).The form is also available on theIRS Website
at www.irs.gov.A copy of Form 8809 is also provided in the back of Publication 1187.
Sec. 2. Specifications for Electronic Filing or Magnetic Media Extensions of Time
.01The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted elec-
tronically or magnetically. Also included are the instructions for the information that is to be entered in the record.Filers are advised
to read this section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/MCC assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information
Returns Electronically/Magnetically,mustbe submitted to obtain a TCC. This numbermustbe used to submit an extension request
electronically/magnetically. (See Part A, Sec. 6.)
.03For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for Exten-
sion of Time To File Information Returns, in the same package as the corresponding media or fax it to 304–264–5602. For extension
requests filed electronically, the transmitter must fax Form 8809 the same day the transmission is made.
.04 Transmitters submitting an extension of time electronically or magnetically should not submit a list of withholding
agents names and TINs with Form 8809 since this information isincludedontheelectronicormagneticfile.However,Line6
of Form 8809 must be completed with the total number of records included on the electronic file or magnetic media.
.05Do not submit extension requests filed on magnetic media beforeJanuary 1, or electronically beforeJanuary 6.
.06Each piece of magnetic mediamusthave an external media label containing the following information:
(a)Transmitter name
(b)Transmitter Control Code (TCC)
(c)Tax year
(d)The words “Extension of Time”
(e)Record count
.07Electronic Filing, Tape Cartridge, and 3
1
/2-inch Diskette specifications for extensions are the same as the specifications for
filing of information returns. (See Part B, or C for specific technical information.)
Sec. 3. Record Layout — Extension of Time
.01Positions 6 through 188 of the following record should contain information about thepayerfor whom the extension of time to
file is being requested. Do not enter transmitter information in these fields.Only one TCC may be present in a file.
Record Layout for Extension of Time
Field
Positions Field TitleLength Description and Remarks
1–5Transmitter
Control Code
5Required.Enter the five-digit Transmitter Control Code (TCC) issued by IRS.
Only one TCC per file is acceptable.
6–14Withholding
Agent’s TIN
9Required.Must be the valid nine-digit TIN assigned to the withholding agent.Do
not enter blanks, hyphens or alpha characters.All zeros, ones, twos, etc., will
have the effect of an incorrect TIN. For foreign entities that are not required to have
a TIN, this field may be blank; however, the Foreign Entity Indicator, position
187,mustbe set to “X.”
15–54Withholding
Agent’s Name
40Required.Enter the name of the withholding agent whose TIN appears in positions
6–14. Left-justify information and fill unused positions with blanks.
55–94Second
Withholding
Agent’s Name
40If additional space is needed this field may be used to continue name line
information (e.g., c/o First National Bank); otherwise, enter blanks.
2003-47 I.R.B.1140November 24, 2003

Record Layout for Extension of Time
Field
Positions Field TitleLength Description and Remarks
95–134Withholding
Agent’s Address
40Required.Enter the withholding agent’s address. Street address should include
number, street, apartment or suite number (or P.O. Box if mail is not delivered to
a street address).
135–174 Withholding
Agent’s City
40Required.Enter withholding agent’s city, town, or post office.
Note: For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter
information in the following order: city, province or state, postal code, and the name of the country.
175–176 Withholding
Agent’s State
2Required.Enter the withholding agent’s valid U.S. Postal Service state
abbreviation. (Refer to Part A, Sec. 16.)
177–185 Withholding
Agent’s
ZIP Code
9Required.Enter withholding agent’s ZIP Code. If using a five-digit ZIP Code,
left-justify information and fill unused positions with blanks.
186Document
Indicator
1Required.Enter the appropriate document code that indicates the form for which
you are requesting an extension of time.
C
odeDocument
41042–S
187Foreign Entity
Indicator
1Enter “X” if the payer is a foreign entity.
188Recipient Request
Indicator
1Enter “X” if the extension request is to furnish statements to the recipients of the
information return.
189–198 Blank10Enter blanks.
199–200 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return/line feed (CR/LF) characters.
Extension of Time Record Layout
Transmitter
Control Code
Withholding
Agent’s TIN
Withholding
Agent’s Name
Second
Withholding
Agent’s Name
Withholding
Agent’s
Address
Withholding
Agent’s City
1–56–1415–5455–9495–134135–174
Withholding
Agent’s State
Withholding
Agent’s ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
Recipient
Request
Indicator
BlankBlank or
CR/LF
175–176177–185186187188189–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Form1042–S by submitting a letter to IRS/MCC at
the address listed in Part D, Sec. 1.08. The letter should contain the following information:
(a)Withholding Agent’s name
(b)TIN
(c)Address
(d)Type of return
November 24, 200311412003-47 I.R.B.

(e)Specify that the extension request is to provide statements to recipients
(f)Reason for delay
(g)Signature of withholding agent or duly authorized person.
.02Requests for an extension of time to furnish statements to recipients of Form1042–S are not automatically approved; however,
if approved, generally an extension will allow a maximum of 30 additional days from the due date. The request must be postmarked
bythedateonwhichthestatements are due to the recipients.
.03Generally, only the withholding agent may sign the letter requesting the extension for recipient copies. A transmitter must
have a contractual agreement with the withholding agents to submitextension requests on their behalf. This should be stated in your
letter of request for recipient copy extensions. If you are requesting an extension for multiple withholding agents electronically or
magnetically, you must use the format specifications in Sec. 3. The Transmitter Control Code (TCC) is not required for recipient’s
requests.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
.01If a withholding agent is required to file on magnetic media but fails to do so (or fails to file electronically in lieu of magnetic
media filing) and does not have an approved waiver on record, thewithholding agent will be subject to a penalty of $50 per return in
excess of 250. (For penalty information, refer to the Penalty Section of theGeneral Instructions for Form 1042–S.)
.02If withholding agents are required to file original or corrected returns on magnetic media, but such filing would create an
undue hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing
Information Returns on Magnetic Media, to IRS/MCC. Form 8508 can be obtained on the IRS Website atw
ww.irs.govor by calling
toll-free 1–800–829–3676.
.03Even though a withholding agent may submit as many as 249 corrections on paper, IRS encourages electronic or magnetic
filing of corrections. Once the 250 threshold has been met, filersare required to submit any returns of 250 or more electronically or
magnetically. However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered
under this waiver.
.04Generally, only the withholding agent may sign Form 8508. A transmitter may sign if given power of attorney; however, a
letter signed by the payer stating this fact must be attached to Form 8508.
.05A transmitter must submit a separate Form 8508 for each withholding agent. Do not submit a list of withholding agents.
.06All information requested on Form 8508 must be provided to IRS for the request to be processed.
.07The waiver, if approved, will provide exemption from the magnetic media filing requirement for the current tax year only.
Withholding agents may not apply for a waiver for more than one tax year at a time; application must be made each year a waiver is
necessary.
.08Form 8508 may be photocopied or computer-generated as long as it contains all the information requested on the original form.
.09Filers are encouraged to submit Form 8508 to IRS/MCC at least 45 days before the duedate of the returns. Generally, IRS/MCC
does not process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve
basis.
.10All requests for a waiver should be sent using the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
240 Murall Drive
Kearneysville, WV 25430
.11Waivers ar
e evaluated on a case-by-case basis and are approved or denied based on criteria set forth in the regulations under
section 6011
(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/MCC to respond to a waiver
request.
.12If a waive
r request is approved, keep the approval letter on file.DO NOTsend a copy of the approved waiver to the Philadelphia
Service Cen
ter.
.13An approv
ed waiver only applies to the requirement for filing Form1042–S electronically/magnetically. The payer must still
timely file
information returns on the official IRS paper forms or an acceptable substitute form with the Philadelphia Service Center.
2003-47 I.R.B.1142November 24, 2003

Part IV. Items of General Interest
Announcement of Disciplinary Actions Involving Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled
Actuaries — Suspensions, Censures, Disbarments, and
Resignations
Announcement 2003-71
Under Title 31, Code of Federal Regu-
lations, Part 10, attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries may not accept assistance from,
or assist, any person who is under disbar-
ment or suspension from practice before
the Internal Revenue Service if the assis-
tance relates to a matter constituting prac-
tice before the Internal Revenue Service
and may not knowingly aid or abet another
person to practice before the Internal Rev-
enue Service during a period of suspen-
sion, disbarment, or ineligibility of such
other person.
To enable attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries to identify persons to whom
these restrictions apply, the Director, Of-
fice of Professional Responsibility will
announce in the Internal Revenue Bulletin
their names, their city and state, their pro-
fessional designation, the effective date
of disciplinary action, and the period of
suspension. This announcement will ap-
pear in the weekly Bulletin at the earliest
practicable date after such action and will
continue to appear in the weekly Bulletins
for five successive weeks.
Disbarments From Practice Before the Internal Revenue
Service After Notice and an Opportunity for a Proceeding
Under Title 31, Code of Federal Regu-
lations, Part 10, after notice and an oppor-
tunity for a proceeding before an adminis-
trative law judge, the following individuals
have been disbarred from practice before
the Internal Revenue Service:
NameAddressDesignationEffective Date
Loy, Michael F.Pittsburgh, KSCPAJuly 23, 2003
Consent Suspensions From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, an attorney, certified pub-
lic accountant, enrolled agent, or enrolled
actuary, in order to avoid institution or con-
clusion of a proceeding for his or her dis-
barment or suspension from practice be-
fore the Internal Revenue Service, may of-
fer his or her consent to suspension from
such practice. The Director, Office of Pro-
fessional Responsibility, in his discretion,
may suspend an attorney, certified public
accountant, enrolled agent or enrolled ac-
tuary in accordance with the consent of-
fered.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Ser-
vice:
NameAddressDesignationDate of Suspension
Gillis, Robert F.Jacksonville,FLEnrolled AgentJuly 1, 2003
to
January 31, 2004
November 24, 200311432003-47 I.R.B.

NameAddressDesignationDate of Suspension
Ziedins, AivarsCastle Rock, COEnrolled AgentIndefinite
from
July 1, 2003
A. N. HebeshaVisalia, CAEnrolled AgentIndefinite
from
July 11, 2003
Stafford, Robert M.Allston, MACPAIndefinite
from
July 14, 2003
Carnahan, Larry K.Ashland, KYAttorneyIndefinite
from
July 18, 2003
McAlarney, Nancy A.Kissimmee,FLEnrolled AgentIndefinite
from
July 24, 2003
Rahman, ErnestMelville, NYEnrolled AgentIndefinite
from
July 31, 2003
Oleksy, Dennis L.Cary, ILEnrolled AgentIndefinite
from
August 12, 2003
Witti, Mary E.Boulder City, NVEnrolled AgentIndefinite
from
September 1, 2003
Lau, WillieHowell, NJEnrolled AgentIndefinite
from
September 1, 2003
Couch, Leslie L.Kihei, HIEnrolled AgentIndefinite
from
September 5, 2003
Khoudary, NicholasEast Brunswick, NJEnrolled AgentIndefinite
from
September 15, 2003.
Solomon, DorothyLos Angeles, CAEnrolled AgentIndefinite
from
October 6, 2003
McMahon, AngelaToms River, NJEnrolled AgentIndefinite
from
October 20, 2003
Lee, Chun HyongLakewood, WACPAIndefinite
from
October 22, 2003
2003-47 I.R.B.1144November 24, 2003

Expedited Suspensions From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, the Director, Office of Pro-
fessional Responsibility, is authorized to
immediately suspend from practice before
the Internal Revenue Service any practi-
tioner who, within five years from the date
the expedited proceeding is instituted (1)
has had a license to practice as an attorney,
certified public accountant, or actuary sus-
pended or revoked for cause or (2) has been
convicted of certain crimes.
The following individuals have been
placed under suspension from practice
before the Internal Revenue Service by
virtue of the expedited proceeding provi-
sions:
NameAddressDesignationDate of Suspension
Daniels, MarioFlint, MICPAIndefinite
from
September 4, 2003
Hertz, KevinMcAllen, TXCPAIndefinite
from
October 1, 2003
Roselli, AntonioTopsfield, MACPAIndefinite
from
October 17, 2003
Moran, Maxine C.San Clemente, CACPAIndefinite
from
October 17, 2003
Muscio, Richard J.Solana Beach, CACPAIndefinite
from
October 17, 2003
Yates,
James L.
LaPlat
a, MD
CPAIndefi
nite
from
Octo
ber 21, 2003
Censure Issued by Consent
Under Title 31, Code of Federal Reg-
ulations, Part 10, in lieu of a proceeding
being instituted or continued, an attorney,
certified public accountant, enrolled agent,
or enrolled actuary, may offer his or her
consent to the issuance of a censure. Cen-
sure is a public reprimand.
The following individuals have con-
sented to the issuance of a Censure:
NameAddressDesignationDate of Censure
Haynes, Gwenivar L.Ellenwood, GAEnrolled AgentAugust 1, 2003
Ritchie, DonaldMilton, MAEnrolled AgentSeptember 3, 2003
Bagley, HaywoodVista, CAEnrolled AgentSeptember 4, 2003
Book, Robert L.Plymouth, MNEnrolled AgentSeptember 15, 2003
November 24, 200311452003-47 I.R.B.

Foundations Status of Certain
Organizations
Announcement 2003–72
The following organizations have failed
to establish or have been unable to main-
tain their status as public charities or as op-
erating foundations. Accordingly, grantors
and contributors may not, after this date,
rely on previous rulings or designations
in the Cumulative List of Organizations
(Publication 78), or on the presumption
arising from the filing of notices under sec-
tion 508(b) of the Code. This listing does
notindicate that the organizations have lost
their status as organizations described in
section 501(c)(3), eligible to receive de-
ductible contributions.
Former Public Charities.The follow-
ing organizations (which have been treated
as organizations that are not private foun-
dations described in section 509(a) of the
Code) are now classified as private foun-
dations:
ABN Museum, Inc., Fort Wayne, IN
Affordable Homes 4-U, Toms River, NJ
African-American Student Union of the
Harvard Business School, Boston, MA
Agency for Educational Reform,
Lincoln, RI
AHEPA-Penelope 120, Inc., Peabody, MA
Akron Neighborhoods United, Inc.,
Akron, OH
Alameda County Leather Corp.,
Castro Valley, CA
American Friend of Zichron Yosef, Inc.,
Chicago, IL
American Indian Preservation Fund,
Santa Rosa, CA
American Wish Society, Frametown, WV
AmericanYoung Peoples School for the
Arts, Portland, ME
Anaheim Institute, Anaheim, CA
Angelina Bar Foundation, Lufkin, TX
Archway Human Services, Inc., Atco, NJ
Archway Therapeutic Riding Academy,
Inc., Atco, NJ
Armenian Summer Games, Inc.,
Moraga, CA
Asociacion Hondurena De Massachusetts,
Inc., Malden, MA
Assabet Valley Education Foundation,
Inc., Marlboro, MA
Association of Ibajaynons USA, Inc.,
Cerritos, CA
Audelia Road Library Friends, Dallas, TX
Autism Program Development
Association, Inc., Oak Lawn, IL
Back Office of New York, Inc.,
New York, NY
Bay Club, Inc., Baytown, TX
Bay View Citizens for Social Justice, Inc.,
Cheriton, VA
Bethanys Children Foundation, Inc.,
Lake Placid, NY
Bethlehem Township Education
Foundation, Asbury, NJ
Bicycle Pavillion, Inc., Amherst, MA
Blankets With Love International, Inc.,
Flushing, NY
Boston 2000, Inc., Boston, MA
Boys and Girls Club of Havana,
Havana, FL
Breaking Barriers, Inc., Long Branch, NJ
Bridge of Life Foundation, Rialto, CA
Bright Horizons Foundation, Jenison, MI
Build, Inc., Conshohocken, PA
Burma Chinese Association of New York,
Inc., New York, NY
Cadence Dance Project, Inc., Bristol, RI
California Bicycle Coalition Education
Fund, Sacramento, CA
Cambodian American Association of
Dallas, Dallas, TX
Canine Helpmates, Inc., Jackson, MS
Capital Assessments, Inc., Albany, NY
Capital City Quilters Guild, Juneau, AK
Career Development and Youth Service,
Inc., Bronx, NY
Carrick Hockey Club, Pittsburgh, PA
Carter Homes, Inc., Fayetteville, NC
Cathedral City Mountains Conservancy,
Cathedral City, CA
Cave Run Development Corporation,
Owingsville, KY
Center for Church Reform,
Washington, DC
Center for Disability Rights and
Education, Peru, IN
Center for Diversified Human Services,
Inc., Rockville, MD
Center for Performing & Creative Arts
Education, Inc., Pittsford, NY
Center for Safe Driving, Grapevine, TX
Chaparral High School Education
Foundation, Temecula, CA
Charlestown N H Rotary Foundation, Inc.,
Charlestown, NH
Chester Educational Endowment,
Media, PA
Childrens Bridge, Inc., Paterson, NJ
Childrens International Experimental
Learning Organization, Incorporated,
West Palm Beach, FL
Chiron Foundation, St. Paul, MN
Christmas in April Elkhart, Elkhart, IN
Christmas in April Manhattan, Inc.,
New York, NY
City of Roses Music Heritage Association,
Cape Girardeau, MO
Clark Montessori School Foundation,
Inc., Cincinnati, OH
Cleveland Chamber Symphony Council,
Inc., Durango, CO
Cobb County Court Appointed Special
Advocates, Inc., Roswell, GA
Coeur Dalene Little League, Inc.,
Coeur D Alene, ID
Community Advocates in Developmental
Disabilities, Inc., Los Angeles, CA
Community Connections of Southwest
Michigan, Benton Harbor, MI
Community Health Awareness Team,
Cumberland, ME
Community Housing Council,
Palm Desert, CA
Community Work Partners, Incorporated,
Ellwood City, PA
Compassion Net, Inc., Ontario, CA
Concerned Grannies, Inc., New York, NY
Consolidated Resources for Aid & Relief,
West Indies
Crain Court Leadership Center,
Guntersville, AL
Creating Pride of California,
Costa Mesa, CA
Creative Steps, Inc., Philadelphia, PA
Cross Cultures Community Center, Inc.,
Temple Hills, MD
Crown Point Tigers, Inc., Crown Point, IN
Cyberhood Foundation, Philadelphia, PA
Daniel A. Payne Community Development
Foundation, Charleston, SC
Danville Community Education
Foundation, Inc., Danville, IN
Deaf Women United San Diego Chapter,
San Diego, CA
Desoto Bass Courts Resident Council,
Inc., Dayton, OH
Diaspora Arts Coalition, Inc., Miami, FL
Dignity-Northern Virginia, Arlington, VA
Directions of Rhode Island,
Providence, RI
Dominican CommunityService Center,
Inc., New York, NY
Double D Equine Rescue, Dettel, PA
Drug Action of North Carolina, Inc.,
Raleigh, NC
East Tip Middle School Booster Club,
Lafayette, IN
Eastern Wind Symphony, Inc.,
West Trenton, NJ
2003-47 I.R.B.1146November 24, 2003

ECO-Essays, Inc., W. Haven, CT
Edgewood Parent as Partners in Education,
Warsaw, IN
El Cajon Police Swat Officers Association,
Santee, CA
El Cajon Valley Lions Foundation, Inc.,
El Cajon, CA
Episcopal Campus Foundation at
Columbia, New York, NY
Equine Sanctuary, Cheyenne, WY
Fairburn Community and Historical
Society, Fairburn, SD
Family Connection of Macon and Bibb
County, Inc., Macon, GA
FamineShip,Ltd,NewYork,NY
Filtering Facts, Lake Oswego, OR
Finger Lakes Foundation for Educational
Advancement, Inc., Romulus, NY
Floridan Resource Conservation &
Development Council, Deland, FL
Flying Eagle International, Inc.,
Fayetteville, GA
For the Kids Foundation of East Islip,
Inc., Great River, NY
Fort Worth Community Health Center,
Fort Worth, TX
Fortis Foundation, Cincinnati, OH
Fortitude Leadership Achievement
Motivation Merit Excellent, Inc.,
Brooklyn, NY
Foundation for the Education of Children
of Agricultural Workers, San Diego, CA
Fountain City Foster Parents Assoc.
of Muscogee County Georgia,
Columbus, GA
Freemasons Hall, Inc., Indianapolis, IN
Friends of Academy Charter High School,
Inc., Little Silver, NJ
Friends of Baseball, Euclid, OH
Friends of Burtch-Udall Homestead
Corporation, Quechee, VT
Friends of Calla Charter School, Inc.,
Piscataway, NJ
Friends of Lilly Library, Florence, MA
Friends of Terrapin Creek, Inc.,
Piedmont, AL
Fugee Outreach Nutrition, Inc.,
Memphis, TN
Futures for Youth, Seattle, WA
Gateway Youth Training of America,
Long Beach, CA
Georgia Civic Education League,
Atlanta, GA
Gesher Institute, Inc., Miami, FL
Gods Kingdom, San Diego, CA
Good Community Alliance, Inc.,
Tampa, FL
Greater Delaware Valley Council for
Mentoring, Philadelphia, PA
Greater Emmanuel Development
Corporation, New York, NY
Greenwich Village Middle School PTA,
New York, NY
Guadalupe Social Center Community
Development Corporation, Dallas, TX
Habitat for Humanity International, Inc.,
Ligonier, PA
Hadassah Associates of Dayton
Foundation, Dayton, OH
Haitan Americans for Civic Action Haca,
Roslindale, MA
Hamayon, Inc., Monsey, NY
Helpers Corps, Hemet, CA
Helping Hand, Ezel, KY
Hidden Valley Fire Rescue,
Annapolis, MO
High School Martial Arts Association,
Philadelphia, PA
Highland Midget Wrestling Association,
Inc., Blackwood, NJ
Hispanic Business Economic
Development Corporation, Tustin, CA
Hispanic Genealogical and Historical
Society of Santa Clara, San Jose, CA
HKPC, Inc., St. Petersburg, FL
Hong Kong Baptist University Alumni
Association of Southern California,
Monterey Park, CA
Hopewell Community Development and
Housing Corporation, Hopewell, VA
Housing Works Food Services Corp.,
New York, NY
Housing Works, Inc., Charlotte, NC
Humans Helping Humans, Inc.,
Avenel, NJ
Hush Outreach, Inglewood, CA
IGWT Corporation, Alhambra, CA
I J Alumni Association N E, Inc.,
Long Island City, NY
Individual Advancement Management,
Dallas, TX
Inner-City Education Fund, Inc.,
Morrisville, PA
Inner-City Truth Center, New Stanton, PA
Insight Foundation, Inc., Camden, NJ
Institute for MedicalEthics and Halacha,
Inc., New York, NY
Institute for the Art & Science
of Transpersonal Healing, Inc.,
Amesbury, MA
Institute for the Development of Disabled
Americans Corp., New York, NY
Institute for the Sacred Performing Arts,
Manhattan, CA
Interamerican Association of Pediatric
Otolaryngology, Inc., Wilmington, DE
International Academy of Sports Vision,
Inc., Harrisburg, PA
International Canine Care and Rescue
Foundation, Inc., Hoboken, NJ
Italian American Federation of the Bronx
and Westchester, Bronx, NY
Jewish Education Resource Center for the
Learning Disabled, Piedmont, CA
Journey, Inc., Cottondale, AL
Just Ultimate Motivative Provider
Services, Inc., Orangeburg, SC
J W Reason Elementary Parent Teacher
Organization, Hilliard, OH
Katie B. Jackson Development
Corporation, Inc., Philadelphia, PA
Kede Youth Foundation, Chicago, IL
Keep Lowell Beautiful, Inc., Lowell, MA
Kids N Need Coalition, San Diego, CA
Kiwanis Club of Cumming Georgia
Foundation, Inc., Cumming, GA
Kiwanis Club of Houston Intercontinental
Texas Foundation, Houston, TX
Laboratory Company Dance, Inc.,
Pittsburgh, PA
Lafayette Lions Club Charitable Tr,
Lafayette, IN
Lander Valley Community Service Club,
Lander, WY
Lanesborough Volunteer Firemens
Association, Inc., Lanesborough, MA
Last House Association, San Diego, CA
Latina Lawyers Bar Association,
Los Angeles, CA
Lawyers Performance Ensemble, Inc.,
Dublin, OH
Leadership Spencer County,
Santa Claus, IN
Legal Resource Center, Inc.,
Jamaica Plain, MA
Lightning Diving, Saint Charles, MO
Lincoln Elementary School Parent
Teacher Organization, Emmaus, PA
Literacy Education for Adults in Peach
LEAP,Inc.,FortValley,GA
Madis Safe Haven, Inc., Davie, FL
Marble Manor Resident Council,
Las Vegas, NV
Massachusetts Immunization Action
Partnership, Inc., Boston, MA
Medical Ctr Radiology Grp Education
and Philanthropic Foundation, Inc.,
Orlando, FL
Metropolitan Educational Theatre
Network, Inc., a Delaware Corp.,
San Diego, CA
November 24, 200311472003-47 I.R.B.

Michigan Veterans Action Coalition, Inc.,
Grand Rapids, MI
Michigan Womens Health Advocacy
Network, W. Bloomfield, MI
Mill Brook Valley Group, Inc.,
Corcord, MA
MineolaGardenCityRotaryClub
Charitable Tr, Garden City, NY
Minor League Players Institute,
Chicago, IL
Missions of Mercy, Pontiac, MI
MIT Group for Research on the
Undergraduate Psychological Exp.,
Boston, MA
Mexico Academy Educational
Foundation, Mexico, NY
Moffat County Partners, Craig, CO
Mon Valley Community Television, Inc.,
Charleroi, PA
Monarch Diamond Club, Marysville, OH
Moorefield Middle School Parent Teacher
Organization, Moorefield, WV
MSAD 31 PTO, W. Enfield, ME
National Center for Jewish Cultural Arts,
Inc., Coral Spring, FL
National Foundation for Strategic Bladder
Research, Ridgefield, CT
National Intercollegiate Flying
Association, Cleveland, MS
Natives Shareholders Coalition, Inc.,
Anchorage, AK
N E Place Adolescent Program, Inc.,
Silver Spring, MD
NEA-South Bend Teacher Memorial
Scholarship Fund, Inc., South Bend, IN
Neighborcare, Inc., Norcross, GA
Neighborhood Watch of America,
Sacramento, CA
Network for Congregational
Development, Chester, PA
Nevada Deaf Resources Center
Foundation, Las Vegas, NV
New City Life Foundation,
Los Angeles, CA
New Visions for Romania, Norwood, MA
New York-NASP Foundation, Inc.,
New York, NY
New York Tax Study Group, Inc.,
New York, NY
New York Demolay, Inc., Utica, NY
No Strings Attached Foundation, Inc.,
New York, NY
Ocean Echo San Diego, Lemon Grove, CA
Omega Development Corporation,
Chicago, IL
Omega Point Project, Carbondale, IL
On-Track Ministries,Inc.,Waskon,TX
Orchestra Parents United for Students,
Mooresville, IN
Our Own Place, Inc., Rochester, NY
Outreach With Love, Inc., Atlanta, GA
Pacific Coast Events Foundation,
Oceanside, CA
Pacific Peace Foundation, S. Orange, NJ
Palm Desert Middle School Band
Boosters, Palm Desert, CA
Palm Harbor Recreation League, Inc.,
Palm Harbor, FL
Parent Connection, Chicago, IL
Parent-Teacher Organization of
Wilson Hill Elementary School,
Worthington, OH
Passaic County Bar Foundation,
Paterson, NJ
Patricia Dooley Foundation Ltd,
Riverside, CT
Paxton Youth Sports, Inc., Worcester, MA
Pennsylvania State Association of County
Fairs, Pittsburgh, PA
Philippine Caring & Sharing Foundation,
Inc., Crystal Lake, IL
Poway Valley Gymnastics Booster Club,
Poway, CA
POW-MIA All Wars, Inc., Richfield, OH
Premier Soccer Club of Evansville, Inc.,
Evansville, IN
Primrose Hill School Parent Teacher
Organization, Barrington, RI
Professional Ski Instructors of
America-Alaska, Anchorage, AK
Progressive Residents Organization of
the Housing Authority of Quitma,
Quitman, GA
PTA PS24, Brooklyn, NY
Push for the Needy Foundation,
Dover, OH
Ralph Martin Greater Egg Harbor
Regional Education Foundation, Inc.,
Mays Landing, NJ
Ralston Mercy Douglas House,
Philadelphia, PA
Reading & Language Development
Institute, Inc., Marstons Mls, MA
Remember, Inc., Jersey City, NJ
Research Nurse Association, Inc.,
Wellesley, MA
Restoration Capital Fund, Inc.,
Brooklyn, NY
Rhinos Select Roller Hockey Club,
Warrenton, MO
Richard R. Green Institute for Teaching
and Learning, Minneapolis, MN
Ridgefield Girls Initiative, Inc.,
Ridgefield, CT
River Valley Information Center,
Rumford, ME
Riverflow, Inc., Chicago, IL
Riverfront Area Ministry, Inc.,
Marcus Hook, PA
Rotary Club of East Aurora, Inc.,
East Aurora, NY
Rudolphy-Mercy-Douglas Home for the
Blind, Philadelphia, PA
S & P Foundation, San Ramon, CA
Sam Estees Estate Resident Council,
Canton, MS
Samaritan Ministries, Inc.,
Pocomoke City, MD
Samata Sarana USA, Inc.,
New Rochelle, NY
SanBernardinoCountySafety
Employees Association Education,
San Bernardino, CA
San Diego Police Historical Association,
San Diego, CA
SanDiegoWorldLife,SanDiego,CA
San Gabriel Valley Basketball Club, Inc.,
Temple City, CA
San Mateo Police Activities League,
San Mateo, CA
Sands of Time Dance Company, Inc.,
Jamaica, NY
Sandy Hook Academy, Inc.,
Fort Hancock, NJ
Sankofa Institute Incorporated,
Bloomfield, CT
Santiago High School Marching Cavaliers
Booster Association, Garden Grove, CA
Save the Neighborhoods, Providence, RI
Schenectady City School District
Educational Foundation, Inc.,
Schenectady, NY
Scouts to London, Helena, MT
Sea Star Global Foundation, Allen, TX
Senior Orphans of Polk County, Inc.,
Lakeland, FL
Senior Services Corporation, Inc.,
Quincy, MA
Sensible Alternative Family Environments
for Children, Mira Loma, CA
Shalom International Mission Association,
Monrovia, CA
Shepherd Mountain Foundation, Inc.,
Sugar Land, TX
Silhouettes of the World, Inc.,
Lynn Haven, FL
Sing Out Proud Brooklyn, Inc.,
New York, NY
Single Parent Foundation, Freeport, ME
South Dakota EMS Instructor-Coordinator
Educators, Pierre, SD
2003-47 I.R.B.1148November 24, 2003

Southern Alliance for the Nutritional
Enrichment of Tuscaloo S A F-T-N E T,
Inc., Tuscaloosa, AL
Southern Colorado River Development
Company, Somerton, AZ
Southwest R O C K S, Inc., Berea, OH
Spiritual Awakening Mission,
Oakland, CA
St. Lukes Saturday School, Inc.,
New York, NY
Starbase International, Inc., Tulsa, OK
Stepping Stones Learning Center, Inc.,
San Bernardino, CA
Stewart Community Development Corp.,
Bridgeport, CT
Suffolk Youth Enhancement Program,
Inc., Greenlawn, NY
Sullivan County Chamber of Commerce
Foundation, Inc., Monticello, NY
Sumter Green, Inc., Sumter, SC
Sustainable Aquatic Resources Center,
St. Louis, MO
Taconic Opera, Inc., Peekskill, NY
Tahoe Senior Plaza, Inc., Pleasanton, CA
Tampa Repertory Ballet, Inc.,
Land O Lakes, FL
Teaching and Learning Center, Inc.,
Santa Rosa, CA
Teal Sound, Inc., Jacksonville, FL
Teddy Pendergrass Education-Occupation
Alliance for the Disabled,
Philadelphia, PA
Ten Talents Charitable Gift Fund,
Belmont, MA
Theater Catalyst, Inc., Philadelphia, PA
Theatre for Social Change, Eugene, OR
Thornton Foundation, Inc.,
Charleston, WV
Thurston County Fastpitch Association,
Olympia, WA
TLC Play and Learn Campus, Inc.,
Fairhaven, MA
Touchdowns for Charity, Inc.,
Madison, WI
Treatment Resources and Education
for Animals in Temporary Shelters,
Tallahassee, FL
Tribury Rotary Club Foundation, Inc.,
Middlebury, CT
Union of Bosnian War Veterans,
Santa Clara, CA
United States Emergency Assistance
Command, Inc., Jeffersonville, IN
United Way Services of Geauga County,
Inc., Chardon, OH
Upper Manhattan Minority Urban
Development Corp., New York, NY
Urban Visions, Inc., Philadelphia, PA
Urbank Dove, Inc., New York, NY
US Virgin ISS Congress of Parents
Teachers & Students Association,
St. Thomas, VI
Vermont Alliance for Assistive
Technology, Montpelier, VT
Virginia Bullets Baseball Club,
Richmond, VA
Waldorf School Parent Council,
Lexington, MA
Waller Road School PTA, Tacoma, WA
Walstons Adult Nurtuing Center, Inc.,
Tarboro, NC
Warren V. Musser Young Scholars Fund,
Inc., Philadelphia, PA
Washington Crossing Reenactors Society,
Newtown, PA
Waterford Coalition for Youth,
Waterford, MI
Weed and Seed of Richmond, Inc.,
Richmond, VA
Wesley Union Community Development
Corp., Harrisburg, PA
West Chester Symphony,
West Chester, OH
West Orange People in Partnership, Inc.,
Winter Garden, FL
Wheelchairs & Assistance for the Disabled
International, Inc., Union City, NJ
Wholehealth Library & Resource Center,
Melrose, FL
Witches Dungeon, Inc., Bristol, CT
Woodridge Civic Fund, Washington, DC
Worker for Christ, Inc., San Diego, CA
Wyoming Arts, Inc., New York, NY
Young Latinos in Enterprise, Chicago, IL
Young YE Nursery School, Inc.,
Los Angeles, CA
Youth Baseball, Inc., Harlingen, TX
Youth Underground, Inc., Weston, FL
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nal Revenue Service will issue a ruling or
determination letter with the revised clas-
sification as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
vided in section 1.509(a)–7 of the Income
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
Request for Applications to
Participate in the 2004 IRS
Individuale-filePartnership
Program
Announcement 2003–73
The Stakeholder Partnerships, Educa-
tion and Communication (SPEC) function
within the Internal Revenue Service (IRS)
is continuing its efforts to establish IRS
e-filepartnerships with various entities.
The IRS is seeking non-monetarye-file
partnerships forFiling Season 2004.
No applications for funding (monetary
compensation) will be considered. A
commercial business, non-profit organiza-
tion, state government or local government
may submit applications. Applications are
not solicited from other Federal govern-
ment agencies. The program is an annual
program and covers the period January
2004 through October 15, 2004.All prior
year partners must reapply for Filing
Season 2004.
BACKGROUND
The IRS Restructuring and Reform Act
of 1998 (RRA 98) requires the IRS to re-
ceive 80 percent of all returns electroni-
cally by 2007. RRA 98 authorized the
IRS Commissioner to promote the bene-
fits of and encourage the use ofe-fileser-
vices. As a result of RRA 98, the IRS en-
ters into non-monetary partnerships with
businesses to offer low cost income tax
preparation and electronic filing for qual-
ified taxpayers.
Continued opportunities for growth in
electronic tax administration are evident.
For Filing Season 2003, the IRS received
53 million electronically filed returns, an
increase of 13% over the previous year.
Visit the IRS web site,www.irs.gov,forthe
most current results from market research
on individual taxpayers, including demo-
graphic data and psychographics studies.
This research includes attitudinal surveys,
customer satisfaction surveys, Public Ser-
vice communications tracking studies and
any focus group results.
The IRS accepts most forms and sched-
ules for electronic filing. Visit the IRS
web site for a complete listing of accepted
forms and schedules.
November 24, 200311492003-47 I.R.B.

FILING SEASON 2004
For Filing Season 2004, the IRS will
focus on the 1040 series income tax re-
turns covering “IRSe-fileUsing a Tax Pre-
parer” and “IRSe-fileUsing a Personal
Computer.” Additional emphasis is being
placed on the following features: “Self-Se-
lect Personal Identification Number (PIN)
fore-file;“Usinge-filefor Federal/State
Returns”, and “Electronic Payment Op-
tions” for balance due and estimated pay-
ment options.
A major area of emphasis is to reach
those taxpayers who continue to file com-
puter prepared paper returns (v-code). Re-
search indicates that the number of v-code
returns continues to increase (76% of all
v-code returns are prepared by paid pre-
parers). Emphasis should be placed on
converting v-code filers to electronically
file their returns through the marketing and
promotion of the benefits ofe-file.Ween-
courage Participants toreach the first-time
filer population. IRS research indicates
that this segment of the population con-
tinues to lag behind other segments of the
population thate-file. In addition, research
indicates thate-fileis still lagging in the
self-prepared simple segment. Pending the
passage of legislation, Participants are en-
couraged to offer the April 30 due date ex-
tension toe-file.
The IRS expects all accepted partners
to aggressively market, promote and offer
e-fileproducts and services through Octo-
ber 15, 2004. The IRS will supply the part-
ners with the Filing Season and post-April
15e-filecampaign message(s), as they be-
come available, to target additional qual-
ified taxpayers,i.e., extensions, military
returns, etc. For additional information
on the variouse-fileprograms, features,
and market research, visit our web site at
www.irs.gov.
Participants will receive hyperlinks
from the IRS web site —IRS.gov—tothe
Participant’s web site. Potential Partici-
pants may request links for the following
categories:
•IRSe-filePartners for Taxpayers
•IRSe-filePartners for Tax Profession-
als
•IRSe-filePartners for Financial Insti-
tutions/Employers
•IRSe-filePartners for Credit Card Pay-
ment Options.
PARTICIPATION STANDARDS &
REQUIREMENTS
Participants will abide to the following
standards and requirements, if applicable:
•The Participant (Electronic Return
Originator, Intermediate Service
Provider, Software Developer, and
Transmitter) must be in good standing
with the IRS, comply with thee-filere-
quirements stated in the IRS Revenue
Procedure 2000–31, Publications 1345
and 1345A, 26 U.S.C. 7216, U.S.C.
6103, and pass the annual Suitability
and Participants Acceptance Testing
(PATS) conducted by the IRS.
•The Participant will offer their prod-
ucts and services to filers of the 1040
Series returns, including complex
returns, balance due returns, Fed-
eral/State returns, and 1040EZ returns.
The Participant is encouraged to reach
first-time filers and convert v-coders to
IRSe-file.TheParticipantwilloffera
variety ofe-filefeatures including the
Self-Select PIN, Electronic Payment
Options, Federal/Statee-file, Direct
Deposit of Refunds, etc.
•The Participant will aggressively mar-
ket, promote and offere-fileservices
through October 15, 2004. The Partic-
ipant is encouraged to use the current
Filing Seasone-filemarketing key
messages developed by the IRS. In ad-
dition, the Participant is encouraged to
use the post-April 15e-filecampaign
messages and other promotional tools,
as they become available, to target
qualified taxpayers (i.e., extensions,
military returns, etc.).
•The Participant is encouraged to of-
fer the April 30 due date extension for
e-file, upon passage of authorizing leg-
islation.
•The Participant will be permitted only
one (1)hyperlink on the IRSe-file
Partners Page per category:
•IRSe-filePartners for Taxpayer
•IRSe-filePartners for Tax Profes-
sionals
•IRSe-filePartners for Financial In-
stitutions/Employers
•IRSe-filePartners for Electronic
Payment Options.
•The Participant will provide the IRS
with a description (not to exceed 350
characters including spaces) for each
hyperlink placed on the IRSe-filePart-
ners Page. The hyperlink description
may describe multiple offers/services.
•The Participant will not have a URL(s)
containing the word “IRS.”
•The Participant will be required to sup-
plytheIRSwithalinktotheirwebsite
no less than five (5) business daysbe-
fore the site is expected to go live, and
additional days if possible. All sites
must be examined before they can be
posted on the IRSe-filePartners Page.
The purpose of the review is to en-
sure each Participant’s web site com-
plies with the standards and require-
ments set forth in this document.
•The Participant will place the IRS
e-filelogo on its web site. Thee-file
logo and guidelines can be down-
loaded fromwww.irs.gov.
•The Participant will have a link(s) to
the IRS web site,www.irs.gov,fromits
web site.
•The Participant will be required to
prove and display third-party certi-
fications for the privacy/security/au-
thenticity of its online service. The
Participant’s web site should display
the third-party certification seal. Ex-
amples of third-party certifications are
those received from VeriSign, Thawte,
Truste, etc.
•The Participant’s web site will not con-
tain inappropriate content. Further, the
Participant will ensure that all online
advertising and hyperlinks posted on
its web site neither promote nor link to
inappropriate content.
•The Participant willclearly disclose its
customer service support options (in-
cluding associated fees, if any) and pri-
vacypolicyonitswebsite.
2003-47 I.R.B.1150November 24, 2003

•The Participant will disclose limi-
tations in the forms and schedules
that are likely to be needed to sup-
port their offerings. The Participant
should display a listing of the forms
and schedules that will be offered on
its web site.
•The Participant will clearly disclose on
its web site the States that their soft-
ware supports.
•The Participant is permitted to offer
commercial products and services
consistent with obtaining the positive
consent of the user as described in 26
U.S.C. 7616 before offering fee-based
products and services not related to tax
preparation.
•The Participant will include a feature in
their tax preparation software that will
“time out” the session after no changes
are made for a period of time consis-
tent with best practices approved by
privacy seal certification programs.
•The Participant, upon learning of an in-
appropriate disclosure of a taxpayer’s
return information to a member of the
public, such as another taxpayer or
other unauthorized party in the course
of providinge-fileservices as a result
of their hyperlink on the IRSe-file
Partners Page, will immediately notify
the IRS of this disclosure and then shut
down its program immediately.
•The Participant will submit written
notification (e.g.,email)totheIRS
of changes, additions and deletions to
URLs, link descriptions, etc.
•The Participant will submit Perfor-
mance Reports to the IRS Point of
Contact byMay 30, 2004, covering
Filing Season activity, and byNovem-
ber 15, 2004, covering post Filing
Season activity. The reports will cover
information such ase-filestatistics,
web site activity and anything else the
IRS deems necessary. The IRS Point
of Contact will provide written report-
ing instructions and requirements to
accepted participants.
PERFORMANCE STANDARDS
•The IRS will have the accepted par-
ticipant’s hyperlink(s) available on the
IRS web site for the start of electronic
filing, subject to the participant’s pass-
ing of the annual Suitability, PATS test-
ing, and web site review. Hyperlinks
will remain on the IRSe-filePartners
Page throughOctober 15, 2004, or
later, at the discretion of the IRS.
•The IRS will rotate on a daily basis the
hyperlinks that exist on the IRSe-file
Partners Page.
•The IRS may establish a link from the
IRSe-filePartners Page to the Free File
web page.
•The IRS will accept, if appropriate,
the Participant’s written request for
changes/additions/deletions to a URL,
link description, etc.
•The IRS has a right to review the Par-
ticipant’s web site(s) at any time to en-
sure that participation requirements are
met.
•TheIRSwillnotendorsespecificof-
ferings or products, but will promote
the IRSe-filePartners Page. A “Site
Disclaimer” will exist on the IRS web
site before the user enters the Partici-
pant’s web site.
PARTICIPATION TERMS
•The IRS Individuale-filePartnership
Program is an annual program, and all
prospective Participants, including re-
turning Participants, must reapply each
year following the guidelines in the In-
ternal Revenue Bulletin announcement
advertised onwww.irs.gov.
•If the IRS determines that the Partici-
pant is not meeting the “Participation
Standards & Requirements,” the IRS
may terminate its partnership with the
Participant and remove the partici-
pant’s hyperlink(s) from the IRSe-file
Partners Page.
•The Participant will notify the IRS im-
mediately if it wishes to terminate its
partnership with the IRS. The notifica-
tion should be submitted through email
to the IRS Point of Contact or sent to
the Point of Contact’s address.
APPLICATION PROCESS
Applications should contain the follow-
ing information,if applicable:
•Include the Applicant’s Point of Con-
tact information (name, title, address,
telephone number, fax number and
e-mail address) for discussion of your
application.
•Identify the Applicant’s secure web
site.
•Identify the Applicant’s tax prepara-
tion software and the States it will sup-
port.
•Identify the IRS forms and schedules
that support your offering(s).
•Include the Applicant’s Electronic
Filer Identification Number (EFIN)
and/or Electronic Transmitter Identifi-
cation Number (ETIN).
•Identify the Applicant’s hyperlink(s)
and provide a short description (not
to exceed 350 characters including
spaces) of the services and products
to be promoted on the IRSe-filePart-
ners Page. In addition, the Applicant
should provide the associated URL(s).
The URL(s) cannot contain the word
“IRS.”Indicate the category for each
hyperlink:
•IRSe-filePartners for Taxpayers
•IRSe-filePartners for Tax Profes-
sionals
•IRSe-filePartners for Financial In-
stitutions/Employers
•IRSe-filePartners for Electronic
Payment Options.
•Identify the Applicant’s third party
administrator (i.e., VeriSign, Thawte,
Truste) that certifies the privacy/secu-
rity/authenticity of its online service.
•Identify the Applicant’s communica-
tion vehicle(s) (i.e., web site, market-
ing/promotional products, etc.) to mar-
ket and promote your products and ser-
vices and IRSe-file. Describe the in-
centives, discounts, offers, benefits to
taxpayers or other specific approaches
to increasee-filevolumes.
November 24, 200311512003-47 I.R.B.

•Certify the Applicant’s compliance
with the privacy and disclosure provi-
sions of 26 U.S.C. 7216 and 26 U.S.C.
6103.
IRS POINT OF
CONTACT/APPLICATION
SUBMISSION
Applications to participate in the IRS
Individuale-filePartnership Program
should be submitted as a Word docu-
ment through email at*WIe-filepart-
ners@irs.gov(Pleasemakesurethere
is an asterisk before the WI (Wage and
Investment) when submitting an applica-
tion.) An application may also be sent to
Karen Bradley at the following address:
Internal Revenue Service
5000 Ellin Road
Lanham, MD 20706
Attention: Karen Bradley
SE:W:CAR:SPEC:FO:IMS
C5–351
If you wish to have a hyperlink(s) on
the IRSe-filePartners Page for the start of
electronic filing, yourapplication must be
submitted byDecember 10, 2003,other-
wise, there is no deadline for your applica-
tion.
Illustrations of marketing materials
maybesubmittedinAdobeAcrobat
Portable Document (PDF)orotherappro-
priate files.
Any questions regarding the develop-
ment of applications, the submission of
Performance Reports, or any other type of
contact for this program should be directed
toKaren Bradley at (202) 283–7034
or through email to*WIe-filepart-
ners@irs.gov(Please make sure there
is an asterisk before the WI (Wage and
Investment) for any type of email contact.)
APPLICATION EVALUATION
All applications will be evaluated based
on the required information provided to
the IRS and the applicant’s ability to ful-
fill their responsibilities. Prior year perfor-
mance will also be considered when evalu-
ating applications fromreturning partners.
ACCEPTANCE/DENIAL OF
APPLICATION
If your application is accepted, you
will receive written notification from the
IRS. If your application is denied, you will
receive written notification from the IRS
with an explanation of the denial.
2003-47 I.R.B.1152November 24, 2003

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 ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
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 withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis 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
withamplifiedandclarified,above).
Obsoleteddescribes 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.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes 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 pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis 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 rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations
to show that the previous published rul-
ings 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 material
published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy 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.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
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.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
November 24, 2003i2003-47 I.R.B.

Numerical Finding List
1
Bulletins 2003–27 through 2003–47
Announcements:
2003-45, 2003-28 I.R.B.73
2003-46, 2003-30 I.R.B.222
2003-47, 2003-29 I.R.B.124
2003-48, 2003-28 I.R.B.73
2003-49, 2003-32 I.R.B.339
2003-50, 2003-30 I.R.B.222
2003-51, 2003-37 I.R.B.555
2003-52, 2003-32 I.R.B.345
2003-53, 2003-32 I.R.B.345
2003-54, 2003-40 I.R.B.761
2003-55, 2003-38 I.R.B.597
2003-56, 2003-39 I.R.B.694
2003-57, 2003-37 I.R.B.555
2003-58, 2003-40 I.R.B.746
2003-59, 2003-40 I.R.B.746
2003-60, 2003-45 I.R.B.1049
2003-61, 2003-42 I.R.B.890
2003-62, 2003-41 I.R.B.821
2003-63, 2003-45 I.R.B.1015
2003-64, 2003-43 I.R.B.934
2003-65, 2003-43 I.R.B.935
2003-66, 2003-45 I.R.B.1049
2003-67, 2003-44 I.R.B.1005
2003-68, 2003-45 I.R.B.1050
2003-69, 2003-46 I.R.B.1086
2003-70, 2003-46 I.R.B.1090
2003-71, 2003-46 I.R.B.1090
2003-72, 2003-47 I.R.B. 1146
2003-73, 2003-47 I.R.B. 1149
Notices:
2003-38, 2003-27 I.R.B.9
2003-39, 2003-27 I.R.B.10
2003-40, 2003-27 I.R.B.10
2003-41, 2003-28 I.R.B.49
2003-42, 2003-28 I.R.B.49
2003-43, 2003-28 I.R.B.50
2003-44, 2003-28 I.R.B.52
2003-45, 2003-29 I.R.B.86
2003-46, 2003-28 I.R.B.53
2003-47, 2003-30 I.R.B.132
2003-48, 2003-30 I.R.B.133
2003-49, 2003-32 I.R.B.294
2003-50, 2003-32 I.R.B.295
2003-51, 2003-33 I.R.B.361
2003-52, 2003-32 I.R.B.296
2003-53, 2003-33 I.R.B.362
2003-54, 2003-33 I.R.B.363
2003-55, 2003-34 I.R.B.395
2003-56, 2003-34 I.R.B.396
2003-57, 2003-34 I.R.B.397
Notices— Continued:
2003-58, 2003-35 I.R.B.429
2003-59, 2003-35 I.R.B.429
2003-60, 2003-39 I.R.B.643
2003-61, 2003-42 I.R.B.851
2003-62, 2003-38 I.R.B.576
2003-63, 2003-38 I.R.B.577
2003-64, 2003-39 I.R.B.646
2003-65, 2003-40 I.R.B.747
2003-67, 2003-40 I.R.B.752
2003-68, 2003-41 I.R.B.824
2003-69, 2003-42 I.R.B.851
2003-70, 2003-43 I.R.B.916
2003-71, 2003-43 I.R.B.922
2003-72, 2003-44 I.R.B.964
2003-73, 2003-45 I.R.B.1017
2003-74, 2003-47 I.R.B. 1097
Proposed Regulations:
REG-209377-89, 2003-36 I.R.B.521
REG-208199-91, 2003-40 I.R.B.756
REG-106486-98, 2003-42 I.R.B.853
REG-108639-99, 2003-35 I.R.B.431
REG-106736-00, 2003-28 I.R.B.60
REG-108524-00, 2003-42 I.R.B.869
REG-115037-00, 2003-44 I.R.B.967
REG-140378-01, 2003-41 I.R.B.825
REG-107618-02, 2003-27 I.R.B.13
REG-122917-02, 2003-27 I.R.B.15
REG-128203-02, 2003-41 I.R.B.828
REG-131997-02, 2003-33 I.R.B.366
REG-133791-02, 2003-35 I.R.B.493
REG-138495-02, 2003-37 I.R.B.541
REG-138499-02, 2003-37 I.R.B.541
REG-140808-02, 2003-38 I.R.B.582
REG-140930-02, 2003-38 I.R.B.583
REG-141402-02, 2003-43 I.R.B.932
REG-141669-02, 2003-34 I.R.B.408
REG-142538-02, 2003-38 I.R.B.590
REG-143679-02, 2003-38 I.R.B.592
REG-144908-02, 2003-38 I.R.B.593
REG-146893-02, 2003-44 I.R.B.967
REG-157164-02, 2003-44 I.R.B.1004
REG-162625-02, 2003-35 I.R.B.500
REG-163974-02, 2003-38 I.R.B.595
REG-108676-03, 2003-36 I.R.B.523
REG-112039-03, 2003-35 I.R.B.504
REG-113112-03, 2003-40 I.R.B.760
REG-116914-03, 2003-32 I.R.B.338
REG-121122-03, 2003-37 I.R.B.550
REG-129709-03, 2003-35 I.R.B.506
REG-130262-03, 2003-37 I.R.B.553
REG-132483-03, 2003-34 I.R.B.410
REG-132760-03, 2003-43 I.R.B.933
Revenue Procedures:
2003-45, 2003-27 I.R.B.11
2003-46, 2003-28 I.R.B.54
2003-47, 2003-28 I.R.B.55
2003-48, 2003-29 I.R.B.86
2003-49, 2003-29 I.R.B.89
2003-50, 2003-29 I.R.B.119
2003-51, 2003-29 I.R.B.121
2003-52, 2003-30 I.R.B.134
2003-53, 2003-31 I.R.B.230
2003-54, 2003-31 I.R.B.236
2003-55, 2003-31 I.R.B.242
2003-56, 2003-31 I.R.B.249
2003-57, 2003-31 I.R.B.257
2003-58, 2003-31 I.R.B.262
2003-59, 2003-31 I.R.B.268
2003-60, 2003-31 I.R.B.274
2003-61, 2003-32 I.R.B.296
2003-62, 2003-32 I.R.B.299
2003-63, 2003-32 I.R.B.304
2003-64, 2003-32 I.R.B.306
2003-65, 2003-32 I.R.B.336
2003-66, 2003-33 I.R.B.364
2003-67, 2003-34 I.R.B.397
2003-68, 2003-34 I.R.B.398
2003-69, 2003-34 I.R.B.403
2003-70, 2003-34 I.R.B.406
2003-71, 2003-36 I.R.B.517
2003-72, 2003-38 I.R.B.578
2003-73, 2003-39 I.R.B.647
2003-74, 2003-43 I.R.B.923
2003-75, 2003-45 I.R.B.1018
2003-76, 2003-43 I.R.B.924
2003-77, 2003-44 I.R.B.964
2003-78, 2003-45 I.R.B.1029
2003-79, 2003-45 I.R.B.1036
2003-80, 2003-45 I.R.B.1037
2003-81, 2003-45 I.R.B.1046
2003-82, 2003-47 I.R.B. 1097
2003-83, 2003-47 I.R.B. 1099
Revenue Rulings:
2003-70, 2003-27 I.R.B.3
2003-71, 2003-27 I.R.B.1
2003-72, 2003-33 I.R.B.346
2003-73, 2003-28 I.R.B.44
2003-74, 2003-29 I.R.B.77
2003-75, 2003-29 I.R.B.79
2003-76, 2003-33 I.R.B.355
2003-77, 2003-29 I.R.B.75
2003-78, 2003-29 I.R.B.76
2003-79, 2003-29 I.R.B.80
2003-80, 2003-29 I.R.B.83
2003-81, 2003-30 I.R.B.126
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2003-1 through 2003-26 is in Internal Revenue Bulletin 2003-27,
dated July 7, 2003.
2003-47 I.R.B.iiNovember 24, 2003

Revenue Rulings— Continued:
2003-82, 2003-30 I.R.B.125
2003-83, 2003-30 I.R.B.128
2003-84, 2003-32 I.R.B.289
2003-85, 2003-32 I.R.B.291
2003-86, 2003-32 I.R.B.290
2003-87, 2003-29 I.R.B.82
2003-88, 2003-32 I.R.B.292
2003-89, 2003-37 I.R.B.525
2003-90, 2003-33 I.R.B.353
2003-91, 2003-33 I.R.B.347
2003-92, 2003-33 I.R.B.350
2003-93, 2003-33 I.R.B.346
2003-94, 2003-33 I.R.B.357
2003-95, 2003-33 I.R.B.358
2003-96, 2003-34 I.R.B.386
2003-97, 2003-34 I.R.B.380
2003-98, 2003-34 I.R.B.378
2003-99, 2003-34 I.R.B.388
2003-100, 2003-34 I.R.B.385
2003-101, 2003-36 I.R.B.513
2003-102, 2003-38 I.R.B.559
2003-103, 2003-38 I.R.B.568
2003-104, 2003-39 I.R.B.636
2003-105, 2003-40 I.R.B.696
2003-106, 2003-44 I.R.B.936
2003-107, 2003-41 I.R.B.815
2003-108, 2003-44 I.R.B.963
2003-109, 2003-42 I.R.B.839
2003-110, 2003-46 I.R.B.1083
2003-111, 2003-45 I.R.B.1009
2003-112, 2003-45 I.R.B.1007
2003-113, 2003-44 I.R.B.962
2003-114, 2003-45 I.R.B.1012
2003-115, 2003-46 I.R.B.1052
2003-116, 2003-46 I.R.B.1083
2003-117, 2003-46 I.R.B.1051
2003-118, 2003-47 I.R.B. 1095
2003-119, 2003-47 I.R.B. 1094
Tax Conventions:
2003-58, 2003-40 I.R.B.746
2003-59, 2003-40 I.R.B.746
2003-62, 2003-41 I.R.B.821
2003-63, 2003-45 I.R.B.1015
Treasury Decisions:
9061, 2003-27 I.R.B.5
9062, 2003-28 I.R.B.46
9063, 2003-36 I.R.B.510
9064, 2003-36 I.R.B.508
9065, 2003-36 I.R.B.515
9066, 2003-36 I.R.B.509
9067, 2003-32 I.R.B.287
9068, 2003-37 I.R.B.538
9069, 2003-37 I.R.B.525
9070, 2003-38 I.R.B.574
9071, 2003-38 I.R.B.560
Treasury Decisions— Continued:
9072, 2003-37 I.R.B.527
9073, 2003-38 I.R.B.570
9074, 2003-39 I.R.B.601
9075, 2003-39 I.R.B.608
9076, 2003-38 I.R.B.562
9077, 2003-39 I.R.B.634
9078, 2003-39 I.R.B.630
9079, 2003-40 I.R.B.729
9080, 2003-40 I.R.B.696
9081, 2003-35 I.R.B.420
9082, 2003-41 I.R.B.807
9083, 2003-40 I.R.B.700
9084, 2003-40 I.R.B.742
9085, 2003-41 I.R.B.775
9086, 2003-41 I.R.B.817
9087, 2003-41 I.R.B.781
9088, 2003-42 I.R.B.841
9089, 2003-43 I.R.B.906
9090, 2003-43 I.R.B.891
9091, 2003-44 I.R.B.939
9092, 2003-46 I.R.B.1055
November 24, 2003iii2003-47 I.R.B.

Findings List of Current Actions on
Previously Published Items
1
Bulletins 2003-27 through 2003-47
Notices:
87-5
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
87-66
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
87-79
Modified by
Notice 2003-65, 2003-40 I.R.B.747
89-79
Modified and superseded by
Rev. Proc. 2003-47, 2003-28 I.R.B.55
89-94
Modified by
Notice 2003-50, 2003-32 I.R.B.295
94-46
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
95-18
Modified by
Notice 2003-70, 2003-43 I.R.B.916
95-50
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
95-53
Modified and superseded by
Notice 2003-55, 2003-34 I.R.B.395
2001-4
Section III.C. superseded for 2004 and subsequent
calendar years by
Rev. Proc. 2003-64, 2003-32 I.R.B.306
2001-70
Amplified by
Notice 2003-45, 2003-29 I.R.B.86
2001-74
Amplified by
Notice 2003-45, 2003-29 I.R.B.86
2002-1
Amplified by
Notice 2003-49, 2003-32 I.R.B.294
2003-12
Obsoleted by
T.D. 9090, 2003-43 I.R.B.891
REG-141402-02, 2003-43 I.R.B.932
Notices— Continued:
2003-36
Modified by
Notice 2003-59, 2003-35 I.R.B.429
Proposed Regulations:
REG-EE-86-88 (LR-279-81)
Withdrawn by
REG-122917-02, 2003-27 I.R.B.15
REG-105606-99
Withdrawn by
REG-133791-02, 2003-35 I.R.B.493
Revenue Procedures:
66-3
Revoked by
Rev. Proc. 2003-74, 2003-43 I.R.B.923
66-50
Modified, amplified, and superseded by
Rev. Proc. 2003-62, 2003-32 I.R.B.299
68-23
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-41
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-6
Modified and superseded, in part by
Notice 2003-70, 2003-43 I.R.B.916
77-12
Amplified, modified, and superseded by
Rev. Proc. 2003-51, 2003-29 I.R.B.121
80-4
Modified and amplified by
Notice 2003-70, 2003-43 I.R.B.916
81-40
Modified and superseded by
Rev. Proc. 2003-62, 2003-32 I.R.B.299
84-71
Revoked by
Rev. Proc. 2003-74, 2003-43 I.R.B.923
85–56
Revoked by
Rev. Proc. 2003-74, 2003-43 I.R.B.923
87–21
Revoked by
Rev. Proc. 2003-74, 2003-43 I.R.B.923
89-12
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Procedures— Continued:
89-21
Superseded by
Rev. Proc. 2003-53, 2003-31 I.R.B.230
89-31
Obsoleted by
REG-108524-00, 2003-42 I.R.B.869
90-19
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
90-32
Section4supersededby
Rev. Proc. 2003-55, 2003-31 I.R.B.242
Section5supersededby
Rev. Proc. 2003-56, 2003-31 I.R.B.249
Section6supersededby
Rev. Proc. 2003-57, 2003-31 I.R.B.257
Section7supersededby
Rev. Proc. 2003-59, 2003-31 I.R.B.268
Section8supersededby
Rev. Proc. 2003-60, 2003-31 I.R.B.274
91-11
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
91-13
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
91-39
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
92-33
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
92-35
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
92–39
Superseded in part by
Rev. Proc. 2003-78, 2003-43 I.R.B.1029
92-66
Obsoleted by
REG-108524-00, 2003-42 I.R.B.869
92-88
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
93-17
Obsoleted by
REG-132483-03, 2003-34 I.R.B.410
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2003-1 through 2003-26 is in Internal Revenue Bulletin 2003-27, dated July 7, 2003.
2003-47 I.R.B.ivNovember 24, 2003

Revenue Procedures— Continued:
94-46
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
94-52
Revoked by
Rev. Proc. 2003-74, 2003-43 I.R.B.923
95-10
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
95-11
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
95-39
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
96-17
Modified and superseded by
Rev. Proc. 2003-69, 2003-34 I.R.B.403
96-30
Modified and amplified by
Rev. Proc. 2003-48, 2003-29 I.R.B.86
96-38
Obsoleted by
Rev. Proc. 2003-71, 2003-36 I.R.B.517
97-11
Revoked by
Rev. Proc. 2003-74, 2003-43 I.R.B.923
2000-12
Modified by
Rev. Proc. 2003-64, 2003-32 I.R.B.306
2000-15
Superseded by
Rev. Proc. 2003-61, 2003-32 I.R.B.296
2000-20
Modified by
Rev. Proc. 2003-72, 2003-38 I.R.B.578
2001-19
Amplified by
Rev. Proc. 2003-75, 2003-45 I.R.B.1018
2001-40
Superseded by
Rev. Proc. 2003-83, 2003-47 I.R.B. 1099
2002-9
Modified by
T.D. 9090, 2003-43 I.R.B.891
REG-141402-02, 2003-43 I.R.B.932
Rev. Proc. 2003-45, 2003-27 I.R.B.11
Amplified and modified by
Rev. Proc. 2003-50, 2003-29 I.R.B.119
Modified and amplified by
Rev. Proc. 2003-63, 2003-32 I.R.B.304
Rev. Rul. 2003-81, 2003-30 I.R.B.126
Revenue Procedures— Continued:
2002-13
Revoked by
Rev. Proc. 2003-68, 2003-34 I.R.B.398
2002-14
Amplified by
Rev. Proc. 2003-75, 2003-45 I.R.B.1018
2002-29
Modified by
Rev. Proc. 2003-72, 2003-38 I.R.B.578
2002-33
Amplified and modified by
Rev. Proc. 2003-50, 2003-29 I.R.B.119
2002-34
Superseded by
Rev. Proc. 2003-52, 2003-30 I.R.B.134
2002-38
Modified by
Rev. Proc. 2003-79, 2003-45 I.R.B.1036
2002-39
Modified by
Rev. Proc. 2003-79, 2003-45 I.R.B.1036
2002-45
Revoked by
Rev. Proc. 2003-68, 2003-34 I.R.B.398
2002-60
Superseded by
Rev. Proc. 2003-73, 2003-39 I.R.B.647
2002-61
Superseded by
Rev. Proc. 2003-76, 2003-43 I.R.B.924
2002-63
Superseded by
Rev. Proc. 2003-80, 2003-45 I.R.B.1037
2003-3
Modified by
Rev. Proc. 2003-48, 2003-29 I.R.B.86
2003-15
Modified and superseded by
Rev. Proc. 2003-49, 2003-29 I.R.B.89
2003-28
Modified by
Ann. 2003-35, 2003-38 I.R.B.597
2003-44
Modified by
Rev. Proc. 2003-72, 2003-38 I.R.B.578
2003-49
Supplemented by
Rev. Proc. 2003-81, 2003-45 I.R.B.1046
Revenue Rulings:
53-56
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
54-139
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
54-396
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
55-105
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
55-372
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-128
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-160
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-212
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-220
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-271
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-344
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-448
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-451
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-586
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-680
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
56-681
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
57-116
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
November 24, 2003v2003-47 I.R.B.

Revenue Rulings— Continued:
57-296
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
57-542
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
58-92
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
58-618
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-108
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-120
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-122
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-233
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-326
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-356
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-400
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
59-412
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
60-49
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
60-246
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
60-262
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
60-307
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
61-96
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Rulings— Continued:
63-157
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
63-224
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
63-248
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
64-147
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
64-177
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
64-285
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
65-110
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
65-260
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
65-273
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
66-4
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
66-23
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
66-610
Partially obsoleted by
Rev. Rul. 2003-105, 2003-40 I.R.B.696
66-290
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
67-186
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
67-189
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
67-326
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-309
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Rulings— Continued:
68-388
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-434
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-477
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-522
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-608
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-640
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
68-641
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-18
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-20
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-241
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-361
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-426
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-485
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
69-517
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-6
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-111
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-229
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
2003-47 I.R.B.viNovember 24, 2003

Revenue Rulings— Continued:
70-230
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-264
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-286
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-378
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-409
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
70-496
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-13
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-384
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-440
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-453
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-454
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-495
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-518
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-565
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
71-582
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-61
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-116
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Rulings— Continued:
72-212
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-357
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-472
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-526
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-599
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
72-603
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-46
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-119
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-182
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-257
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-277
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-473
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-490
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
73-498
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-6
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-59
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-73
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Rulings— Continued:
74-83
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-87
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-211
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-376
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-476
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-521
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
74-610
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-53
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-54
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-105
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-106
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-107
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-111
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-134
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-160
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-174
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-179
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
November 24, 2003vii2003-47 I.R.B.

Revenue Rulings— Continued:
75-212
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-248
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-298
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-341
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-426
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-468
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-515
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
75-561
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-44
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-67
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-90
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-225
Revoked by
T.D. 9068, 2003–37 I.R.B.538
76-239
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-329
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-347
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
76-535
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-41
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Rulings— Continued:
77-81
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-150
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-256
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-284
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-321
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-343
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-405
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-456
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-482
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
77-483
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
78-89
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
78-287
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
78-420
Obsoleted by
Rev. Rul. 2003-105, 2003-40 I.R.B.696
78-441
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
79-29
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
79-50
Obsoleted by
Rev. Rul. 2003-105, 2003-40 I.R.B.696
79-71
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
Revenue Rulings— Continued:
79-82
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
79-104
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
79-116
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
79-314
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
79-410
Amplified by
Rev. Rul. 2003-90, 2003-33 I.R.B.353
79-424
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
80-78
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
80-79
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
80-101
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
80-167
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
80-170
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
80-358
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
81-190
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
81-225
Clarified and amplified by
Rev. Rul. 2003-92, 2003-33 I.R.B.350
81-247
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
82-164
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
82-226
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
2003-47 I.R.B.viiiNovember 24, 2003

Revenue Rulings— Continued:
83-101
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
83-119
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
84-28
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
84-30
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
85-55
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
85-136
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
86-52
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
87-1
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
87-95
Superseded by
Rev. Rul. 2003-109, 2003-42 I.R.B.839
88-7
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
89-72
Obsoleted by
Rev. Rul. 2003-99, 2003-34 I.R.B.388
94-56
Superseded by
Rev. Rul. 2003-109, 2003-42 I.R.B.839
2002-78
Supplemented and superseded by
Rev. Rul. 2003-118, 2003-47 I.R.B. 1095
2002-79
Supplemented and superseded by
Rev. Rul. 2003-119, 2003-47 I.R.B. 1094
2003-58
Distinguished by
Rev. Rul. 2003-102, 2003-38 I.R.B.559
Treasury Decisions:
9033
Removed by
T.D. 9065, 2003-36 I.R.B.515
Treasury Decisions— Continued:
9083
Corrected by
Ann. 2003-60, 2003-45 I.R.B.1049
November 24, 2003ix2003-47 I.R.B.

INDEX
Internal Revenue Bulletins
2003–27 through 2003–47
The abbreviation and number in parenthesis
following the index entry refer to the specific
item; numbers in roman and italic type follow-
ing the parentheses refer to the Internal Rev-
enue Bulletin in which the item may be found
and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction
Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural
Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Catch-up contributions for individuals age
50 or older (TD 9072) 37,527
Compensation deferred under eligible
section 457 plans (TD 9075) 39,608
Defined contribution plans, minimum
vesting standards (REG–112039–03)
35,504
ESOPs, prohibited allocations of securi-
ties in an S corporation (TD 9081) 35,
420; (REG–129709–03) 35,506
Excise tax:
Reversion (RR 85) 32,291
Statute of limitations (RR 88) 32,292
Full funding limitations, weighted aver-
age interest rate for:
July 2003 (Notice 48) 30,133
August 2003 (Notice 58) 35,429
September 2003 (Notice 63) 38,577
October 2003 (Notice 61) 42,851
November 2003 (Notice 74) 47,1097
Group health plan, COBRA, small em-
ployer plan exception (RR 70) 27,3
Limitations on benefits and contributions,
cost-of-living adjustments (Notice 73)
45,1017
Minimum funding, entry age normal (RR
83) 30,128
EMPLOYEE
PLANS—Cont.
Mortality tables, comments (Notice 62)
38,576
Nonbank trustees and nonbank custodi-
ans, approval list (Ann 54) 40,761
Proposed Regulations:
26 CFR 1.401(k)–0, –1, revised;
1.401(k)–2 through –6, added;
1.401(m)–0 through –2, revised;
1.401(m)–3 through –5, added; re-
tirement plans; cash or deferred
arrangements under section 401(k)
and matching contributions or em-
ployee contributions under section
401(m) (REG–108639–99) 35,431
26 CFR 1.409(p)–1, added; prohibited
allocations of securities in an S cor-
poration (REG–129709–03) 35,506
26 CFR 1.411(d)–4, amended; elim-
ination of forms of distribution
in defined contribution plans
(REG–112039–03) 35,504
Qualified retirement plans:
Determination letter requests, mini-
mum distributions (RP 72) 38,578
Special rules for written explanations
after annuity starting dates (TD
9076) 38,562
Regulations:
26 CFR 1.402(g)–2, added;
1.414(v)–1, added; catch-up con-
tributions for individuals age 50 or
older (TD 9072) 37,527
26 CFR 1.409(p)–1T, added; prohib-
ited allocations of securities in an S
corporation (TD 9081) 35,420
26 CFR 1.417(e)–1, amended;
602.101, amended; special rules
under section 417(a)(7) for written
explanations provided by qualified
retirement plans after annuity start-
ing dates (TD 9076) 38,562
26 CFR 1.419A(f)(6)–1, added;
602.101, amended; 10-or-more
employer plans (TD 9079) 40,729
26 CFR 1.475–1 through –4, re-
vised; 1.475–5 through –12, added;
602.101, amended; compensation
deferred under eligible deferred
compensation plans (TD 9075) 39,
608
Retirement plans, cash or deferred ar-
rangements under section 401(k) and
matching contributions or employee
EMPLOYEE
PLANS—Cont.
contributions under section 401(m)
(REG–108639–99) 35,431
Returns and return information, obtaining
copies (RP 74) 43,923
Ten-or-more employer plans, employer
deductions for contributions to welfare
benefit funds (TD 9079) 40,729
User fees for determination letters, elimi-
nation (Notice 49) 32,294
EMPLOYMENT TAX
Extension of time, automatic extension
to file certain information returns and
exempt organization returns (TD 9061)
27,5; (REG–107618–02) 27,13
Federal unemployment tax deposits – de
minimis threshold (REG–144908–02)
38,593
Offers in compromise, submission and
processing (RP 71) 36,517
Propertyexemptfromlevy
(REG–140378–01) 41,825
Proposed Regulations:
26 CFR 1.6081–1, amended;
1.6081–8, –9, added; 31.6081(a)–1,
revised; automatic extension of time
to file certain information returns
and exempt organization returns
(REG–107618–02) 27,13
26 CFR 31.6302(c)–3, amended;
federal unemployment tax de-
posits – de minimis threshold
(REG–144908–02) 38,593
26 CFR 301.6334–1, amended;
property exempt from levy
(REG–140378–01) 41,825
Regulations:
26 CFR 1.6081–1T, removed; 1.6081–
8T, –9T, added; 31.6011(a)–5,
amended; 31.6051–1(d)(2)(i)(c),
amended; 31.6051–2(c), amended;
31.6081(a)–1, amended; 31.6081
(a)–1T, added; 602.101, amended;
automatic extension of time to file
certain information returns and ex-
empt organization returns (TD 9061)
27,5
26 CFR 31.3121(a)–1(k), added;
31.3231(e)–1(a)(6), added; 31.
3306(b)–1(1), added; 31.3401(a)–
2003-47 I.R.B.xNovember 24, 2003

EMPLOYMENT
TAX—Cont.
1(b)(15), added; split-dollar life in-
surance arrangements (TD 9092)
46,1055
26 CFR 300.0, amended; 300.3, added;
user fees for processing offers to
compromise (TD 9086) 41,817
Returns and return information, obtaining
copies (RP 74) 43,923
Section 3504 agents, home-care service
(Notice 70) 43,916
Split-dollar life insurance arrangements:
Obsolete rulings (RR 105) 40,696
Tax treatment (TD 9092) 46,1055
State or local government agency, agents
under section 3504, home-care service
(Notice 70) 43,916
Tax lien, actual knowledge for priority un-
der section 6323(a) (RR 108) 44,963
Treatment of reimbursements to em-
ployees for travel and entertainment
expenses substantiated electronically
and provided under an accountable plan
(RR 106) 44,936
User fees for processing offers to compro-
mise (TD 9086) 41,817
ESTATE TAX
Charitable guaranteed annuity and uni-
trust interests, requirements for qualifi-
cation (TD 9068) 37,538
Charitable lead trusts, sample forms (No-
tice 39) 27,10
Charitable remainder annuity trusts:
Inter vivos:
For a term of years (RP 54) 31,236
For one measuring life (RP 53) 31,
230
With concurrent and consecutive in-
terests for two measuring lives
(RP 56) 31,249
With consecutive interests for two
measuring lives (RP 55) 31,242
Testamentary:
For a term of years (RP 58) 31,262
For one measuring life (RP 57) 31,
257
With concurrent and consecutive in-
terests for two measuring lives
(RP 60) 31,274
With consecutive interests for two
measuring lives (RP 59) 31,268
Net gift treatment under section 2519 (TD
9077) 39,634
ESTATE TAX—Cont.
Offers in compromise, submission and
processing (RP 71) 36,517
Propertyexemptfromlevy
(REG–140378–01) 41,825
Proposed Regulations:
26 CFR 301.6334–1, amended;
property exempt from levy
(REG–140378–01) 41,825
Regulations:
26 CFR 20.2055–2, amended; defini-
tion of guaranteed annuity and lead
unitrust interests (TD 9068) 37,538
26 CFR 20.2207A–1, amended; net
gift treatment under section 2519
(TD 9077) 39,634
26 CFR 300.0, amended; 300.3, added;
user fees for processing offers to
compromise (TD 9086) 41,817
Returns and return information, obtaining
copies (RP 74) 43,923
Tax lien, actual knowledge for priority un-
der section 6323(a) (RR 108) 44,963
User fees for processing offers to compro-
mise (TD 9086) 41,817
EXCISE TAX
Foreign insurance excise tax under cer-
tain U.S. income tax treaties, exemption
from (RP 78) 45,1029
Golden parachute payments (TD 9083)
40,700
Group health plan, COBRA, small em-
ployer plan exception (RR 70) 27,3
Offers in compromise, submission and
processing (RP 71) 36,517
Propertyexemptfromlevy
(REG–140378–01) 41,825
Proposed Regulations:
26 CFR 301.6334–1, amended;
property exempt from levy
(REG–140378–01) 41,825
Regulations:
26 CFR 1.280G–1, added; 602.101,
amended; golden parachute pay-
ments (TD 9083) 40,700
26 CFR 300.0, amended; 300.3, added;
user fees for processing offers to
compromise (TD 9086) 41,817
Returns and return information, obtaining
copies (RP 74) 43,923
Statute of limitations for employee plans
(RR 88) 32,292
EXCISE TAX—Cont.
Stocks, option valuation for purposes of
golden parachute payments (RP 68) 34,
398
Tax lien, actual knowledge for priority un-
der section 6323(a) (RR 108) 44,963
Tax on reversion of qualified plan assets
to employer (RR 85) 32,291
User fees for processing offers to compro-
mise (TD 9086) 41,817
EXEMPT
ORGANIZATIONS
Coverdell education savings account re-
porting (Notice 53) 33,362
Declaratory judgment suits (Ann 53) 32,
345; (Ann 65) 43,935
Extension of time, automatic extension
to file certain information returns and
exempt organization returns (TD 9061)
27,5; (REG–107618–02) 27,13
Fees for copies of publicly available ex-
empt organization material (TD 9070)
38,574; (REG–142538–02) 38,590
List of organizations classified as private
foundations (Ann 57) 37,555; (Ann 69)
46,1086; (Ann 72) 47,1146
Proposed Regulations:
26 CFR 1.6081–1, amended;
1.6081–8, –9, added; 31.6081(a)–1,
revised; automatic extension of time
to file certain information returns
and exempt organization returns
(REG–107618–02) 27,13
26 CFR 301.6104(a), amended;
301.6104(b), amended; 301.6104
(d), amended; authority to charge
fees for furnishing copies of exempt
organizations’ material open to pub-
lic inspection under section 6104
(REG–142538–02) 38,590
Regulations:
26 CFR 1.6081–1T, removed; 1.6081–
8T, –9T, added; 31.6011(a)–5,
amended; 31.6051–1(d)(2)(i)(c),
amended; 31.6051–2(c), amended;
31.6081(a)–1, amended; 31.6081
(a)–1T, added; 602.101, amended;
automatic extension of time to file
certain information returns and ex-
empt organization returns (TD 9061)
27,5
26 CFR 301.6104(a), amended;
301.6104(b), amended; 301.
6104(d), amended; authority to
November 24, 2003xi2003-47 I.R.B.

EXEMPT
ORGANIZATIONS—Cont.
charge fees for furnishing copies of
exempt organizations’ material open
to public inspection under section
6104 (TD 9070) 38,574
Returns and return information, obtaining
copies (RP 74) 43,923
Revocations (Ann 48) 28,73; (Ann 52)
32,345; (Ann 64) 43,934; (Ann 67) 44,
1005
GIFT TAX
Charitable guaranteed annuity and uni-
trust interests, requirements for qualifi-
cation (TD 9068) 37,538
Charitable lead trusts, sample forms (No-
tice 39) 27,10
Charitable remainder annuity trusts:
Inter vivos:
For a term of years (RP 54) 31,236
For one measuring life (RP 53) 31,
230
With concurrent and consecutive in-
terests for two measuring lives
(RP 56) 31,249
With consecutive interests for two
measuring lives (RP 55) 31,242
Testamentary:
For a term of years (RP 58) 31,262
For one measuring life (RP 57) 31,
257
With concurrent and consecutive in-
terests for two measuring lives
(RP 60) 31,274
With consecutive interests for two
measuring lives (RP 59) 31,268
Net gift treatment under section 2519 (TD
9077) 39,634
Offers in compromise, submission and
processing (RP 71) 36,517
Propertyexemptfromlevy
(REG–140378–01) 41,825
Proposed Regulations:
26 CFR 301.6334–1, amended;
property exempt from levy
(REG–140378–01) 41,825
Qualified interest under section 2702 (No-
tice 72) 44,964
Regulations:
26 CFR 25.2207A–1, amended;
25.2519–1, amended; net gift treat-
ment under section 2519 (TD 9077)
39,634
GIFT TAX—Cont.
26 CFR 25.2522(c)–3, amended; def-
inition of guaranteed annuity and
lead unitrust interests (TD 9068) 37,
538
26 CFR 300.0, amended; 300.3, added;
user fees for processing offers to
compromise (TD 9086) 41,817
Returns and return information, obtaining
copies (RP 74) 43,923
Split-dollar life insurance arrangements,
obsolete rulings (RR 105) 40,696
Tax lien, actual knowledge for priority un-
der section 6323(a) (RR 108) 44,963
User fees for processing offers to compro-
mise (TD 9086) 41,817
INCOME TAX
Accounting, changes in accounting peri-
ods, automatic approval for individuals
(RP 62) 32,299;(Ann49)32,339
Adequate disclosure for purposes of re-
ducing the penalties under sections
6662 and 6694 (RP 77) 44,964
Advance refunding bonds, tax-exempt
bonds (RR 78) 29,76
Allocation of income and deductions from
intangibles (REG–115037–00) 44,967
Annuity contracts:
Tax-free exchanges (Notice 51) 33,
361
Tax-free exchanges and basis alloca-
tion (RR 76) 33,355
Assumption of a partner’s liabilities
not accounted for under section
752(a) and (b) (TD 9062) 28,46;
(REG–106736–00) 28,60
At-risk limitations; interest other than that
of a creditor (REG–209377–89) 36,521
Austria agreement on deferred payments
(Ann 58) 40,746
Automobile owners and lessees, inflation
adjustment for 2003 (RP 75) 45,1018
Backup withholding rate, reduced for
amounts paid after December 31, 2002
(Ann 45) 28,73
Base period T-Bill rate, 2003 (RR 111)
45,1009
Built-in gains, built-in losses (Notice 65)
40,747
Business and traveling expenses:
Incidental expenses, substantiation
while traveling away from home
(TD 9064) 36,508
INCOME TAX—Cont.
Per diem allowances, 2004 (RP 80) 45,
1037
California franchise tax, accrual of liabil-
ities (RR 90) 33,353
Capital gain reporting for 2002–2003 fis-
cal year entities (Ann 56) 39,694
Charitable guaranteed annuity and uni-
trust interests, requirements for qualifi-
cation (TD 9068) 37,538
Charitable remainder annuity trusts:
Inter vivos:
For a term of years (RP 54) 31,236
For one measuring life (RP 53) 31,
230
With concurrent and consecutive in-
terests for two measuring lives
(RP 56) 31,249
With consecutive interests for two
measuring lives (RP 55) 31,242
Testamentary:
For a term of years (RP 58) 31,262
For one measuring life (RP 57) 31,
257
With concurrent and consecutive in-
terests for two measuring lives
(RP 60) 31,274
With consecutive interests for two
measuring lives (RP 59) 31,268
Child’s attainment of an age (RR 72) 33,
346
Common trust fund, listed transaction,
straddle, tax shelter (Notice 54) 33,363
Compliance initiative, nonresident aliens
and foreign corporations (Notice 38)
27,9
Consumer Price Index (CPI) adjustments:
Below-market loans under section
7872(g) for 2004 (RR 118) 47,1095
Certain loans under section 1274A for
2004 (RR 119) 47,1094
Controlled foreign corporations, insur-
ance business treated as a domestic
corporation (RP 47) 28,55
Corporations:
Distributions of interests in a loss cor-
poration from qualified trusts (TD
9063) 36,510; (REG–108676–03)
36,523
Effect of section 338(h)(10) elec-
tions in certain multi-step trans-
actions (TD 9071) 38,560;
(REG–143679–02) 38,592
Outbound liquidations to foreign cor-
porations (TD 9066) 36,509
2003-47 I.R.B.xiiNovember 24, 2003

INCOME TAX—Cont.
Spin-offs, stock distributions:
Acquisition by an unrelated corpo-
ration (RR 79) 29,80
Requests for letter ruling or deter-
mination letter (RP 48) 29,86
Separation of two different busi-
nesses within the same corporate
group:
To concentrate on one business
(RR 74) 29,77
To resolve capital allocation
problem (RR 75) 29,79
Treatment of foreign stapled entity un-
der section 269B as domestic (No-
tice 50) 32,295
Costs attributable to stock options in
qualified cost sharing arrangements
(TD 9088) 42,841
Credits:
Enhanced oil recovery credit, 2003 in-
flation adjustment (Notice 43) 28,50
Increasing research activities credit,
aggregate computation and alloca-
tion (REG–133791–02) 35,493
Low-income housing credit:
Carryovers to qualified states, 2003
National Pool (RP 67) 34,397
Community service facility under
section 42(d)(4)(C) of the Code
(RR 77) 29,75
Owners of low-income housing
projects (REG–131997–02) 33,
366
Satisfactory bond, “bond factor”
amounts for the period:
July through September 2003
(RR 93) 33,346
October through December 2003
(RR 117) 46,1051
Tenant income certification (RP 82)
47,1097
New markets tax credit:
Qualified community development
entities (CDEs) investments (No-
tice 64) 39,646
Qualified equity investments under
section 45D(b)(1)(C) (Notice 56)
34,396
Qualified low-income community
investment (Notice 68) 41,824
Nonconventional source fuel credit:
Qualified fuels under section
29(c)(1)(C), solid fuel from coal,
suspended private letter rulings
(Ann 46) 30,222
INCOME TAX—Cont.
Synthetic fuels, IRS resuming rul-
ing practice (Ann 70) 46,1090
Work Opportunity Tax Credit
(WOTC), eligibility criteria (RR
112) 45,1007
Declaratory judgment suits (Ann 53) 32,
345;(Ann65)43,935
Deductions, limitations of section 277
membership organizations (RR 73) 28,
44
Depreciation:
Additional first-year depreciation al-
lowance (TD 9091) 44,939;(REG-
157164–02) 44,1004
Changes in use (REG–138499–02) 37,
541
Ofassetsownedbyautility,usedin
the general business operations, as-
set class for (RR 81) 30,126
Of vans and light trucks (TD 9069) 37,
525; (REG–138495–02) 37,541
Designated summonses and related sum-
monses (REG–208199–91) 40,756
Disaster relief for September 11, 2001,
terrorist attack for:
Additional first year depreciation, au-
tomatic extension (RP 50) 29,119
Depreciation and mid-quarter conven-
tion relief, automatic extension of
time to make election (Notice 45) 29,
86
Victim Compensation Fund, gross in-
come, taxability (RR 115) 46,1052
Discharge of indebtedness income, ap-
plication to members of a consol-
idated group (TD 9089) 43,906;
(REG–132760–03) 43,933
Disciplinary actions involving attorneys,
certified public accountants, enrolled
agents, and enrolled actuaries (Ann 50)
30,222; (Ann 71) 46,1090
Disclosure of return information by cer-
tain officers and employees for inves-
tigative purposes (TD 9073) 38,570;
(REG–140808–02) 38,582
Dual consolidated losses (TD 9084) 40,
742
Dutch agreement on MAP Administrative
Arrangements (Ann 63) 45,1015
Electronic and magnetic filing:
Requirements for submitting Form
8655 (RP 69) 34,403
Specifications for Forms 1098, 1099,
5498, and W-2G (RP 52) 30,134
INCOME TAX—Cont.
Enhanced oil recovery credit, 2003 infla-
tion adjustment (Notice 43) 28,50
Enrolled agent renewal–Circular 230
(Ann 68) 45,1050
Entity classification for certain foreign el-
igible entities (Notice 46) 28,53
Equitable relief under section 66(c) or
section 6015(f) (RP 61) 32,296
Exemption of U.S. source income by for-
eign corporations engaged in interna-
tional operation of ships or aircraft (TD
9087) 41,781
Extension of time, automatic extension
to file certain information returns and
exempt organization returns (TD 9061)
27,5; (REG–107618–02) 27,13
Extraterritorialincome exclusion,
changes to Form 8873 and its in-
structions (Ann 47) 29,124
Foreign corporations, compliance initia-
tive (Notice 38) 27,9
Foreign currency denominated con-
tingent payment debt instruments
(REG–106486–98) 42,853
Foreign earned income from a restricted
country (Notice 52) 32,296
Foreign trusts, Canadian retirement plan
trust reporting (Notice 57) 34,397
Forms:
1042–S, specifications for filing elec-
tronically or magnetically (RP 83)
47,1099
1099–B and 1099–DIV, update to sub-
stitute forms specifications (Ann 55)
38,597
8655, Reporting Agent Authorization
for Magnetic Tape/Electronic Filers,
requirements (RP 69) 34,403
8873, Extraterritorial Income Exclu-
sion, changes to form and instruc-
tions (Ann 47) 29,124
Geographical areas included in the North
American area for purposes of conven-
tion benefits under section 274(h) of the
Code, list (RR 109) 42,839
Golden parachute payments (TD 9083)
40,700; correction (Ann 60) 45,1049
Government obligations, state and subdi-
visions:
Allocation deadline for private activity
bond state ceiling (Notice 41) 28,49
Assignment deadline for private activ-
ity bond volume cap (Notice 42) 28,
49
November 24, 2003xiii2003-47 I.R.B.

INCOME TAX—Cont.
Carryforward election of unused pri-
vate activity bond volume cap (RP
46) 28,54
Helicopters, qualified bonds (RR 116) 46,
1083
Income tax rates under new income tax
conventions (Ann 62) 41,821
Individual e-file Partnership Program, re-
quest for applications to participate in
2004 (Ann 73) 47,1149
Innocent spouse relief (Ann 51) 37,555
Institute on International Tax Issues (Ann
66) 45,1049
Insurance companies:
Foreign insurance companies, mini-
mum effectively connected net in-
vestment income (RP 70) 34,406
Life insurance companies, variable
contracts (RR 91) 33,347
Life insurance contracts, change in
benefits (RR 95) 33,358
Interest:
Deductibility, note-forward contract
units (RR 97) 34,380
Investment:
Federal short-term, mid-term, and
long-term rates for:
July 2003 (RR 71) 27,1
August 2003 (RR 94) 33,357
September 2003 (RR 101) 36,
513
October 2003 (RR 107) 41,815
November 2003 (RR 114) 45,
1012
Rates:
Underpayments and overpayments,
quarter beginning:
October 1, 2003 (RR 104) 39,
636
Inventory:
LIFO, price indexes used by depart-
ment stores for:
May 2003 (RR 87) 29,82
June 2003 (RR 100) 34,385
July 2003 (RR 103) 38,568
August 2003 (RR 113) 44,962
Valuation, acquired in liquidation of
lump sum purchase (RP 51) 29,121
Investment-type property (prepayment);
private loan (prepayment) (TD 9085)
41,775
INCOME TAX—Cont.
Lease strips:
Reallocation of income and deductions
among unrelated parties (RR 96) 34,
386
Tax consequences (Notice 55) 34,395
Marginal production rates, 2003 (Notice
44) 28,52
Marginal properties, oil and gas produc-
tion, depletion, 2003 percentages (No-
tice 44) 28,52
Methods of accounting:
Annual accounting periods, partner-
ships or S corporations (RP 79) 45,
1036
Cable television systems, depreciation
(RP 63) 32,304
LIFO, automatic consent (RP 45) 27,
11
Nonaccrual-experience method (TD
9090) 43,891; (REG–141402–02)
43,932
Uniform capitalization (Notice 59) 35,
429
New York Liberty Bonds, tax-exempt
bonds (Notice 40) 27,10
Nonconventional source fuel credit, qual-
ified fuels under section 29(c)(1)(C),
solid fuel from coal, suspended private
letter rulings (Ann 46) 30,222
Nonresident aliens, compliance initiative
(Notice 38) 27,9
Notarized statements of purchase under
section 1042 (REG–121122–03) 37,
550
Offers in compromise, submission and
processing (RP 71) 36,517
Optional standard mileage rates for 2004
(RP 76) 43,924
Partnerships:
Diversification requirements for
variable annuity, endowment,
and life insurance contracts
(REG–163974–02) 38,595
Returns required with respect to con-
trolled foreign partnerships (TD
9065) 36,515
Transactions involving long-term con-
tracts (REG–128203–02) 41,828
Variable annuity or life insurance con-
tracts (RR 92) 33,350
Payments in lieu of dividends, informa-
tion reporting (Notice 67) 40,752
Penalties, requirements for waiver
of information reporting penalties
(REG–141669–02) 34,408
INCOME TAX—Cont.
Private foundations, organizations now
classified as (Ann 57) 37,555;(Ann
69) 46,1086; (Ann 72) 47,1146
Propertyexemptfromlevy
(REG–140378–01) 41,825
Proposed Regulations:
26 CFR 1.41–0, –6, amended; credit
for increasing research activities
(REG–133791–02) 35,493
26 CFR 1.42–6, –8, –12, –14,
amended; section 42 carryover
and stacking rule amendments
(REG–131997–02) 33,366
26 CFR 1.83–7, amended; trans-
fers of compensatory options
(REG–116914–03) 32,338
26 CFR 1.108–7, added; 1.1017–1,
amended; reduction of tax attributes
due to discharge of indebtedness
(REG–113112–03) 40,760
26 CFR 1.141–0, –12, –15, –16,
amended; 1.142–0, –2, amended;
remedial actions for tax-exempt
bonds (REG–132483–03) 34,410
26 CFR 1.167(a)–14, amended;
1.168(d)–1, amended; 1.168(k)–0,
–1, added; 1.169–3, amended;
1.1400L(b)–1,added;spe-
cialdepreciationallowance
(REG–157164–02) 44,1004
26 CFR 1.168(a)–1, added;
1.168(b)–1, added; 1.168(i)–0,
–1, amended; 1.168(i)–4, added;
changes in use under section
168(i)(5) (REG–138499–02) 37,
541
26 CFR 1.280F–6, amended; depre-
ciation of vans and light trucks
(REG–138495–02) 37,541
26 CFR 1.338(h)(10)(1), amended; ef-
fect of section 338(h)(10) elections
in certain multi-step transactions
(REG–143679–02) 38,592
26 CFR 1.358–7, added; 1.704–1,
–2, amended; 1.705–1, amended;
1.752–0, amended; 1.752–1, –5,
amended; 1.752–6, –7, added;
assumption of partner liabilities
(REG–106736–00) 28,60
26 CFR 1.382–1, amended; 1.382–10,
added; distributions of interests in
a loss corporation from qualified
trusts (REG–108676–03) 36,523
26 CFR 1.421–1 through –7 , removed;
1.421–7 redesignated as 1.421–1
2003-47 I.R.B.xivNovember 24, 2003

INCOME TAX—Cont.
and amended; 1.421–8 redesignated
as 1.421–2 and amended; 1.422–1,
–2, –4, –5, added; 1.422–4, re-
moved; 1.422–5 redesignated as
1.422–3; 1.423–1, –2, amended;
1.425–1 redesignated as 1.424–1
and amended; 1.6039–1, removed;
1.6039–2 redesignated as 1.6039–1
and revised; statutory options
(REG–122917–02) 27,15
26 CFR 1.446–6, added; 1.860A–0,
amended; 1.860C–1, amended;
1.863–0, –1, amended; REMICs;
application of section 446 with
respect to inducement fees
(REG–162625–02) 35,500
26 CFR 1.448–2T, revised; limitation
on use of the nonaccrual–experience
method of accounting under section
448(d)(5) (REG–141402–02) 43,
932
26 CFR 1.460–0, –4, –6, amended;
1.704–3, added; 1.722–1, amended;
1.723–1, added; 1.732–1, amended;
1.734–1, amended; 1.743–1,
amended;1.751–1, revised;
1.755–1, amended; partnership
transactions involving long-term
contracts (REG–128203–02) 41,
828
26 CFR 1.465–8, –20, amended;
at-risk limitations;interest
other than that of a creditor
(REG–209377–89) 36,521
26 CFR 1.482–0, –1, –4, –6, amended;
1.482–2(b), revised; 1.482–9,
added;1.6038A–3, revised;
1.6662–6, amended; 31.3121(s)–1,
amended, treatment of services
under section 482, allocation
of income and deductions from
intangibles(REG–115037–00,
REG–146893–02) 44,967
26 CFR 1.817–5, amended; diversi-
fication requirements for variable
annuity, endowment, and life insur-
ance contracts (REG–163974–02)
38,595
26 CFR 1.871–10, amended;
1.1443–1, amended; 1.1446–0
through –6, added; 1.1461–1,
–2, amended; 1.1461–3, added;
1.1462–1, amended; 1.1463–1,
amended; 301.6109–1, amended;
INCOME TAX—Cont.
301.6721–1, revised; section 1446
regulations (REG–108524–00) 42,
869
26 CFR 1.988–1(a)(3), (4), and (5),
withdrawn; 1.988–2, amended;
1.988–6, added; 1.1275–4, revised;
guidance regarding the treatment
of certain contingent payment debt
instruments with one or more pay-
ments that are denominated in, or de-
termined by reference to, a nonfunc-
tional currency (REG–106486–98)
42,853
26 CFR 1.1042–1T, amended; nota-
rized statements of purchase under
section 1042 (REG–121122–03) 37,
550
26 CFR 1.1502–19, –21, –32,
amended; 1.1502–28, added; guid-
ance under section 1502; application
of section 108 to members of a con-
solidated group (REG–132760–03)
43,933
26 CFR 1.1502–31, amended; stock
basis after a group structure change
(REG–130262–03) 37,553
26 CFR 1.6081–1, amended;
1.6081–8, –9, added; 31.6081(a)–1,
revised; automatic extension of time
to file certain information returns
and exempt organization returns
(REG–107618–02) 27,13
26 CFR 301.6103(k)(6)–1T, added;
disclosure of return information
by certain officers and employ-
ees for investigative purposes
(REG–140808–02) 38,582
26 CFR 301.6334–1, amended;
property exempt from levy
(REG–140378–01) 41,825
26 CFR 301.6503(j)–1, added; suspen-
sion of running of period of limi-
tations during a proceeding to en-
force or to quash a designated or re-
lated summons (REG–208199–91)
40,756
26 CFR 301.6724–1, amended; waiver
of information reporting penalties
(REG–141669–02) 34,408
26 CFR 301.9000–1, revised;
301.9000–2 through –7, added; tes-
timony or production of records
in a court or other proceeding
(REG–140930–02) 38,583
INCOME TAX—Cont.
Publications:
1167, substitute forms, general re-
quirements (RP 73) 39,647
1187, Specifications for Filing Form
1042–S, Foreign Person’s U.S.
Source Income Subject to Withhold-
ing, Electronically or Magnetically
(RP 83) 47,1099
1220, Specifications for Filing Forms
1098, 1099, 5498, and W-2G Elec-
tronically or Magnetically (RP 52)
30,134; updates to the September
2003 revision (Ann 61) 42,890
Qualified mortgage bonds, qualified cen-
sus tracts:
Pacific Islands (RP 81) 45,1046
United States and District of Columbia
(RP 49) 29,89
Qualified subchapter S election for testa-
mentary trusts (TD 9078) 39,630
Qualified tertiary injectant expenses and
enhanced oil recovery credit (RR 82)
30,125
Real estate investment trusts (REITs):
Loans from (RP 65) 32,336
Taxable REIT subsidiaries (TRSs) and
independent contractors, rents (RR
86) 32,290
Taxable subsidiaries (TSRs) (RP 66)
33,364
Reduction of tax attributes due to dis-
charge of indebtedness (TD 9080) 40,
696; (REG–113112–03) 40,760
Regulated investment company (RIC), re-
funded bonds (RR 84) 32,289
Regulations:
26 CFR 1.61–2, amended; 1.61–22,
added; 1.83–1, –3, –6, amended;
1.301–1(q), added; 1.1402(a)–18,
added;1.7872–15,added;
602.101(b), amended; split-dol-
lar life insurance arrangements (TD
9092) 46,1055
26 CFR 1.62–2, amended; 1.274–5,
–5T, amended; substantiation of in-
cidental expenses (TD 9064) 36,508
26 CFR 1.66–1 through –5, added;
602.101, amended; treatment of
community income for certain indi-
viduals not filing joint returns (TD
9074) 39,601
26 CFR 1.83–7, amended; 1.83–7T,
added; transfers of compensatory
options (TD 9067) 32,287
November 24, 2003xv2003-47 I.R.B.

INCOME TAX—Cont.
26 CFR 1.108–7T, added; 1.1017–1,
amended; 1.1017–1T, added; reduc-
tion of tax attributes due to discharge
of indebtedness (TD 9080) 40,696
26 CFR 1.141–0, –5, –15, amended;
1.148–0, –1, –11, amended; arbi-
trage and private activity restrictions
applicable to tax-exempt bonds is-
sued by state and local governments;
investment-type property (prepay-
ment); private loan (prepayment)
(TD 9085) 41,775
26 CFR 1.167(a)–14, amended;
1.167(a)–14T, added; 1.168(d)–1,
amended; 1.168(d)–1T, added;
1.168(k)–0T, –1T, added; 1.169–3,
amended;1.169–3T, added;
1.1400L(b)–1T, added; special de-
preciation allowance (TD 9091) 44,
939
26 CFR 1.170A–6, amended; defini-
tion of guaranteed annuity and lead
unitrust interests (TD 9068) 37,538
26 CFR 1.280F–6T, amended; depre-
ciation of vans and light trucks (TD
9069) 37,525
26 CFR 1.280G–1, added; 602.101,
amended; golden parachute pay-
ments (TD 9083) 40,700
26 CFR 1.338–3, amended; 1.338(h)
(10)(1), amended; 1.338(h) (10)–1T,
added; effect of section 338(h)(10)
elections in certain multi-step trans-
actions (TD 9071) 38,560
26 CFR 1.367(e)–2, amended; out-
bound liquidations into foreign cor-
porations (TD 9066) 36,509
26 CFR 1.382–1, amended;
1.382–10T, added; distributions
of interests in a loss corporation
from qualified trusts (TD 9063) 36,
510
26 CFR 1.448–2T, revised; 602.101,
revised; limitation on use of the
nonaccrual-experience method of
accounting under section 448(d)(5)
(TD 9090) 43,891
26 CFR 1.482–0, –1, –5, –7, amended;
602.101, amended; compensatory
stock options under section 482 (TD
9088) 42,841
26 CFR 1.752–6T, added; assumption
of partner liabilities (TD 9062) 28,
46
26 CFR 1.883–0, added; 1.883–1, re-
vised; 1.883–2 through –5, added;
INCOME TAX—Cont.
602.101, amended; exclusions from
gross income of foreign corporations
(TD 9087) 41,781
26 CFR 1.897–1, –2, –3, amended;
1.897–5, added, 1.897–5T, –6T,
amended; 1.1445–1 through –6,
amended; 1.1445–9T, removed;
301.6109–1, amended; 602.101,
amended; use of taxpayer identify-
ing numbers on submissions under
sections 897 and 1445 (TD 9082)
41,807
26 CFR 1.1361–1, amended; qualified
subchapter S trust election for testa-
mentary trusts (TD 9078) 39,630
26 CFR 1.1502–19, –21, –21T, –32,
–32T, amended; 1.1502–19T, –28,
–28T, added; guidance under sec-
tion 1502; application of section 108
to members of a consolidated group
(TD 9089) 43,906
26 CFR 1.1503–2, amended; 602.101,
amended; dual consolidated loss re-
capture events (TD 9084) 40,742
26 CFR 1.6038–3, revised; 1.6038–3T,
removed; 602.101, amended; sec-
tion 6038 – returns required with re-
spect to controlled foreign partner-
ships (TD 9065) 36,515
26 CFR 1.6081–1T, removed; 1.6081–
8T, –9T, added; 31.6011(a)–5,
amended; 31.6051–1(d)(2)(i)(c),
amended; 31.6051–2(c), amended;
31.6081(a)–1, amended; 31.6081
(a)–1T, added; 602.101, amended;
automatic extension of time to file
certain information returns and ex-
empt organization returns (TD 9061)
27,5
26 CFR 300.0, amended; 300.3, added;
user fees for processing offers to
compromise (TD 9086) 41,817
26 CFR 301.6103(k)(6)–1, removed;
301.6103(k)(6)–1T, added; disclo-
sure of return information by certain
officers and employees for investiga-
tive purposes (TD 9073) 38,570
REMICs, residual interests, inducement
fees (REG–162625–02) 35,500
Returns and return information, obtaining
copies (RP 74) 43,923
Revocations, exempt organizations (Ann
48) 28,73;(Ann52)32,345;(Ann64)
43,934; (Ann 67) 44,1005
Rulings, obsolete (RR 99) 34,388
INCOME TAX—Cont.
Self-insured medical reimbursement
plans (RR 102) 38,559
Split-dollar life insurance arrangements:
Obsolete rulings (RR 105) 40,696
Tax treatment (TD 9092) 46,1055
Standard Industry Fare Level (SIFL) for-
mula (RR 89) 37,525
Statute of limitations on assessment as af-
fected by bankruptcy (RR 80) 29,83
Stocks:
Deduction for compensatory stock op-
tion-related transactions following
certain corporate transactions (RR
98) 34,378
Determination of stock basis in a group
structure change (REG–130262–03)
37,553
Option valuation for purposes of
golden parachute payments (RP
68) 34,398
Readilytradableonanestablished
securities market in the United
States for purposes of section
1(h)(11)C)(ii), definition (Notice
71) 43,922
Spin-offs, section 355 (RR 110) 46,
1083
Statutory options (REG–122917–02)
27,15
Transfers of compensatory stock
options (TD 9067) 32,287;
(REG–116914–03) 32,338
Transfers of nonstatutory stock options
to related persons (Notice 47) 30,
132
Substitute forms:
General requirements (RP 73) 39,647
Update to rules and specifications for
Forms 1099–B and 1099–DIV (Ann
55) 38,597
Swiss Limitation on Benefits (LOB) com-
petent authority MAP agreement (Ann
59) 40,746
Tax-exempt bonds:
Advance refunding bonds (RR 78) 29,
76
New York Liberty Bonds (Notice 40)
27,10
Remedial action rules, application
(REG–132483–03) 34,410
Tax lien, actual knowledge for priority un-
der section 6323(a) (RR 108) 44,963
Tenancy by the entirety, federal tax lien
(Notice 60) 39,643
2003-47 I.R.B.xviNovember 24, 2003

INCOME TAX—Cont.
Testimony or production of records
in a court or other proceeding
(REG–140930–02) 38,583
Treatment of community income for cer-
tain individuals not filing a joint return
(TD 9074) 39,601
Treatment of services under section 482
(REG–146893–02) 44,967
Updates to the September 2003 revision
of Publication 1220, Specifications for
Filing Forms 1098, 1099, 5498, and
W-2G Electronically or Magnetically
(Ann 61) 42,890
U.S. income tax treaties, list satis-
fying the requirements of section
1(h)(11)(C)(i)(II) (Notice 69) 42,851
Use of taxpayer identifying numbers on
submissions under sections 897 and
1445 (TD 9082) 41,807
User fees for processing offers to compro-
mise (TD 9086) 41,817
Withholding:
Foreign partnership (WP) and with-
holding foreign trust (WT) agree-
ments (RP 64) 32,306
Tax of partnerships with effec-
tively connected taxable income
(REG–108524–00) 42,869
SELF-EMPLOYMENT
TAX
Offers in compromise, submission and
processing (RP 71) 36,517
Propertyexemptfromlevy
(REG–140378–01) 41,825
Proposed Regulations:
26 CFR 301.6334–1, amended;
property exempt from levy
(REG–140378–01) 41,825
Regulations:
26 CFR 300.0, amended; 300.3, added;
user fees for processing offers to
compromise (TD 9086) 41,817
Returns and return information, obtaining
copies (RP 74) 43,923
Tax lien, actual knowledge for priority un-
der section 6323(a) (RR 108) 44,963
User fees for processing offers to compro-
mise (TD 9086) 41,817
November 24, 2003xvii2003-47 I.R.B.
*U.S. Government Printing Office: 2003—304–774/60110