Internal Revenue Bulletin 2011-30 (PDF rendition): IRS Notices

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

Bulletin No. 201
1-30
July 25, 2011
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2011–15, page 57.
Life insurance gross income; original issue discount.
This ruling concludes that the 1994 publication of regulations
concerning original issue discount (OID) rendered obsolete Rev.
Rul. 58–225, 1958–1 C.B. 258, which held that a life insur-
ance company must include in taxable income the amount of
interest collected in advance under policyholder loans. Rev.
Rul. 58–225 obsoleted.
T.D. 9529, page 57.
REG–101352–11, page 75.
Temporary and proposed regulations under section 6038A of
the Code remove the requirement that taxpayers required to
file Form 5472(Information Return of a 25% Foreign-Owned
U.S. Corporation or a Foreign Corporation Engaged in a U.S.
Trade or Business)must file a duplicate Form 5472 with the
Philadelphia Service Center. Corresponding amendments are
made to section 1.6038A–1(n)(2) with respect to the effective
dates of sections 1.6038A–2(d) and 1.6038A–2(e).
Rev. Proc. 2011–38, page 66.
This procedure addresses the tax treatment under sections
1035 and 72 of the Code of the partial exchange of an annuity
contract. Specifically, the procedure provides that the direct
transfer of a portion of the cash surrender value of an existing
annuity contract for a second annuity contract will be treated
as a tax-free exchange under section 1035 if no amount other
than an amount received as an annuity for a period of 10 years
or more, or during one or more lives, is received during the
180 days beginning on the date of the transfer. A subsequent
direct transfer of all or a portion of either contract involved in
an exchange is not taken into account if the subsequent trans-
fer qualifies (or is intended to qualify) as a tax-free exchange.
Other transactions will be characterized consistent with their
substance. Prior to this procedure’s effective date, Rev. Proc.
2008–24 will be applied with the clarification that the condi-
tions described in section 4.01(b) of Rev. Proc. 2008–24 will
be treated as satisfied if the condition was satisfied on the date
of the withdrawal or surrender. Rev. Proc. 2008–24 modified
and superseded.
Rev. Proc. 2011–39, page 68.
Specifications are set forth for the private printing of paper and
laser-printed substitutes for Form 941,Employer’s QUARTERLY
Federal Tax Return, Schedule B (Form 941),Report of Tax Li-
ability for Semiweekly Schedule Depositors, and Schedule R
(Form 941),Allocation Schedule for Aggregate Form 941 Fil-
ers. This procedure will be reproduced as the next revision of
Publication 4436,General Rules and Specifications for Substi-
tute Form 941,Schedule B (Form 941), and Schedule R (Form
941).Rev. Proc. 2008–32 superseded.
EXEMPT ORGANIZATIONS
Notice 2011–52, page 60.
This notice provides information and solicits further comments
regarding the community health needs assessment require-
ments applicable to charitable hospitals under the Patient Pro-
tection and Affordable Care Act of 2010. Comments are re-
quested by September 23, 2011.
(Continued on the next page)
Fi
nding Lists begin on page ii.
Index for July begins on page iv.

EMPLOYMENT TAX
Rev. Proc. 2011–39, page 68.
Specifications are set forth for the private printing of paper and
laser-printed substitutes for Form 941,Employer’s QUARTERLY
Federal Tax Return, Schedule B (Form 941),Report of Tax Li-
ability for Semiweekly Schedule Depositors,andScheduleR
(Form 941),Allocation Schedule for Aggregate Form 941 Fil-
ers. This procedure will be reproduced as the next revision of
Publication 4436,General Rules and Specifications for Substi-
tute Form 941,Schedule B (Form 941), and Schedule R (Form
941).Rev. Proc. 2008–32 superseded.
July 25, 20112011–30 I.R.B.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th 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. Bulletin
contents are compiled 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.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al 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 Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents 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.
2011–30 I.R.B.July 25, 2011

July 25, 20112011–30 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 72.—A
nnuities;
Certain Proceeds of
Endowment and Life
Insurance Contracts
The revenue procedure modifies and supersedes
the guidance provided in Rev. Proc. 2008–24,
2008–13 I.R.B. 684, concerning the treatment under
sections 1035 and 72 of the partial exchange of an
annuity contract. Specifically, the revenue procedure
provides that the direct transfer of a portion of the
cash surrender value of an existing annuity contract
for a second annuity contract will be treated as a
tax-free exchange under section 1035 if no amount,
other than an amount received as an annuity for a pe-
riod of 10 years or more or during one or more lives,
is received during the 180 days beginning on the date
of the transfer. A subsequent direct transfer of all or
a portion of either contractinvolved in an exchange
is not taken into account if the subsequent transfer
qualifies (or is intended to qualify) as a tax-free
exchange. Other transactions will be characterized
consistent with their substance. Prior to this revenue
procedure’s effective date, Rev. Proc. 2008–24 will
be applied with the clarification that the conditions
described in section 4.01(b) or Rev. Proc. 2008–24
will be treated as satisfied if the condition was satis-
fied on the date of the withdrawal or surrender. See
Rev. Proc. 2011-38, page 66.
Section 803.—Life
Insurance Gross Income
Life insurance gross income; original
issue discount.This ruling concludes that
the 1994 publication of regulations con-
cerning original issue discount (OID) ren-
dered obsolete Rev. Rul. 58–225, 1958–1
C.B. 258, which held that a life insur-
ance company must include in taxable in-
come the amount of interest collected in
advance under policyholder loans. Rev.
Rul. 58–225 obsoleted.
Rev. Rul. 2011–15
Rev. Rul. 58–225, 1958–1 C.B. 258,
concluded that interest collected in ad-
vance by a life insurance company on
policyholder loans (“prepaid interest”)
constitutes taxable income in the year
received. In general, under the final orig-
inal issue discount (“OID”) regulations
that were published in 1994 (T.D. 8517,
1994–1 C.B. 38 [59 FR 4799]), a pay-
ment of an amount designated as “prepaid
interest” is not includible in the holder’s
taxable incom
e in the year received. For
example, see §
1.1273–2(g)(2) of the In-
come Tax Regul
ations (certain payments
made at the in
ception of a loan reduce the
issue price o
f the loan and, in effect, are
includible i
n taxable income over the term
of the loan).
Consequently, the final OID
regulation
s have made Rev. Rul. 58–225
obsolete.
EFFECT ON OT
HER DOCUMENTS
Rev. Rul. 58
–225 is obsolete.
DRAFTING IN
FORMATION
The princip
al author of this revenue
ruling is Do
nald J. Drees, Jr. of the Office
of the Assoc
iate Chief Counsel (Financial
Instituti
ons & Products). For further
informati
on regarding this revenue ruling,
contact Mr
. Drees at (202) 622–3970 (not
atoll-fre
e call).
Section 1035.—Certain
Exchanges of Insurance
Policies
The revenue procedure modifies and supersedes
the guidance provided in Rev. Proc. 2008–24,
2008–13 I.R.B. 684, concerning the treatment under
sections 1035 and 72 of the partial exchange of an
annuity contract. Specifically, the revenue procedure
provides that the direct transfer of a portion of the
cash surrender value of anexisting annuity contract
for a second annuity contract will be treated as a
tax-free exchange under section 1035 if no amount,
other than an amount received as an annuity for a pe-
riod of 10 years or more or during one or more lives,
is received during the 180 days beginning on the date
of the transfer. A subsequent direct transfer of all or
a portion of either contract involved in an exchange
is not taken into account if the subsequent transfer
qualifies (or is intended to qualify) as a tax-free
exchange. Other transactions will be characterized
consistent with their substance. Prior to this revenue
procedure’s effective date, Rev. Proc. 2008–24 will
be applied with the clarification that the conditions
described in section 4.01(b) or Rev. Proc. 2008–24
will be treated as satisfied if the condition was satis-
fied on the date of the withdrawal or surrender. See
Rev. Proc. 2011-38, page 66.
Section 6038A
.—Infor-
mation With Re
spect to
Certain Foreign-Owned
Corporations
26 CFR 1.6038A–1: General requirements and defi-
nitions.
T.D. 9529
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 1
Requirements for Taxpayers
Filing Form 5472
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Temporary regulations.
SUMMARY: This document contains tem-
porary regulations that remove the dupli-
cate filing requirement for Form 5472, “In-
formation Return of a 25% Foreign-Owned
U.S. Corporation or a Foreign Corpora-
tion Engaged in a U.S. Trade or Business.”
The temporary regulations affect certain
25-percent foreign-owned domestic cor-
porations and certain foreign corporations
that are engaged in a trade or business in
the United States that are required to file
Form 5472. The text of the temporary reg-
ulations also serves as the text of the pro-
posed regulations (REG-101352–11) set
forth in this issue of the Bulletin.
DATES:Effective Date:These regulations
areeffectiveJune10,2011.
Applicability Date:For dates of ap-
plicability, see §§1.6038A–1T(n) and
1.6038A–2(h).
FOR FURTHER INFORMATION
CONTACT: Gregory A. Spring, (202)
435–5265 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Section 6038A of the Internal Rev-
enue Code (Code) generally requires
2011–30 I.R.B.57July 25, 2011

information reporting by a 25-percent for-
eign-owned domestic corporation with
respect to certain transactions between
such corporation and certain related par-
ties. Similarly, section 6038C generally
requires a foreign corporation engaged in a
trade or business within the United States
at any time during the taxable year to re-
port the information described in section
6038A with respect to certain transactions
between such corporation and certain re-
lated parties.
On June 19, 1991, the Treasury De-
partment and the IRS published in the
Federal Register(56 FR 28056) final
regulations (T.D. 8353, 1991–2 C.B.
402) under section 6038A (1991 final
regulations). A correction to T.D. 8353
was published in theFederal Register
(56 FR 41792) on August 23, 1991. The
1991 final regulationscontained guidance
under a number of provisions including
§§1.6038A–1 and 1.6038A–2 regarding
information reporting requirements under
sections 6038A and 6038C. Section
1.6038A–1(c)(1) defines a reporting
corporation as: (i) a domestic corporation
that is 25-percent foreign-owned; (ii) a
foreign corporation that is 25-percent
foreign-owned and engaged in trade or
business within the United States; or
(iii)(afterNovember4,1990)aforeign
corporation engaged in a trade or business
within the United States at any time during
a taxable year. Section 1.6038A–2(a)(1)
generally requires a reporting corporation
to file a separate annual information
return on Form 5472, “Information
Return of a 25% Foreign-Owned U.S.
Corporation or a Foreign Corporation
Engaged in a U.S. Trade or Business,” with
respect to each related party with which
the reporting corporation has had any
reportable transaction during the taxable
year. Section 1.6038A–2(d) requires a
reporting corporation to file Form 5472
with its income tax return for the taxable
year by the due date of that return. Section
1.6038A–2(d) also requires a reporting
corporation to file a duplicate Form
5472 with the Internal Revenue Service
Center in Philadelphia, PA (duplicate
filing requirement). Section 1.6038A–2(e)
provides that if a reporting corporation’s
income tax return is not timely filed, Form
5472 nonetheless is required to be filed
(with a duplicate to the Internal Revenue
Service Center in Philadelphia, PA) at
the service center where the return is due
(untimely filed return provision). When
the income tax return is ultimately filed,
a copy of Form 5472 must be attached to
the return.
On February 9, 2004, the Treasury
Department and the IRS published in
theFederal Register(69 FR 5931) fi-
nal regulations and temporary regulations
(2004 temporary regulations) (T.D. 9113,
2004–1 C.B. 524) under section 6038A
regarding the duplicate filing requirement.
The text of the 2004 temporary regula-
tions also served as the text of proposed
regulations (REG–167217–03, 2004–1
C.B. 540) set forth in the proposed rules
section of the same issue of theFederal
Register(69 FR 5940–01) (2004 pro-
posed regulations). The 2004 temporary
regulations provided that the duplicate
filing requirement of §1.6038A–2(d) is
satisfied if Form 5472 is timely filed elec-
tronically (electronic filing provision).
The 2004 temporary regulations did not
add a conforming electronic filing pro-
vision to §1.6038A–2(e) (containing the
untimely filed return provision) because
the electronic filing of Form 5472 other
than as an attachment to an electronically
filed income tax return was not technically
possible at the time the 2004 temporary
regulations were published. However, the
preamble to the 2004 temporary regula-
tions states that the Treasury Department
and the IRS intend that a Form 5472 that
is timely and separately filed electroni-
cally, once technically possible, would be
treated as satisfyingthe duplicate filing
requirement of §1.6038A–2(e).
On September 15, 2004, the Treasury
Department and the IRS published in the
Federal Register(69 FR 55499–02) fi-
nal regulations (T.D. 9161, 2004–2 C.B.
704) that adopted the 2004 proposed reg-
ulations without change (2004 final reg-
ulations). As part of the 2004 final reg-
ulations, §1.6038A–1(n)(2) (providing ef-
fective dates) was also amended to indi-
cate that the electronic filing provision ap-
plies for taxable years ending on or after
January 1, 2003. T.D. 9161 also removed
the text of the 2004 temporary regulations.
Explanation of Provisions
As a result of advances in electronic
processing and data collection in the IRS,
the duplicate filing requirement contained
in §1.6038A–2(d) is no longer necessary.
Upon the effective date of these temporary
regulations, the duplicate filing of Form
5472 will no longer be required regardless
of whether the reporting corporation files
a paper or an electronic income tax return.
The temporary regulations implement this
change by removing from §1.6038A–2(d),
the duplicate filing requirement and the
electronic filingprovision.
As a conforming amendment, the tem-
porary regulations also remove the dupli-
cate filing requirement from the untimely
filed return provision of §1.6038A–2(e).
In addition, the temporary regulations re-
move the reference in §1.6038A–2(e) to
“at the service center where the return is
due” in order to avoid any implication
that the untimely filed return provision
can only be satisfied by filing a paper
Form 5472. However, while the Trea-
sury Department and the IRS intend that a
timely filed electronic Form 5472 would
be treated as satisfying the untimely filed
return provision, there are currently no
procedures for electronically filing Form
5472 independent of an electronically
filed income tax return. Thus, a reporting
corporation that does not timely file an
income tax return must still timely file a
paper Form 5472 in order to satisfy the
untimely filed return provision. If the
IRS institutes procedures for the separate
electronic filing of Form 5472, reporting
corporations will no longer be required
to file a paper Form 5472 when filing the
Form 5472 separate from an income tax
return.
Lastly, the temporary regulations
amend the effective date provisions of
§1.6038A–1(n) to provide that the amend-
ments to §1.6038A–2(d) and (e) apply for
taxable years ending on or after June 10,
2011.
The text of the temporary regulations
also serves as the text of the proposed reg-
ulations set forth in this issue of the Bul-
letin.
Special Analysis
It has been determined that these tem-
porary regulations are not a significant reg-
ulatory action as defined in Executive Or-
der 12866. Therefore, a regulatory assess-
ment is not required. It has also been de-
termined that section 553(b) of the Admin-
istrative Procedure Act (5 U.S.C. chapter
July 25, 2011582011–30 I.R.B.

5) does not apply to these regulations. For
the applicability of the Regulatory Flexi-
bility Act (5 U.S.C chapter 6) refer to the
Special Analyses section of the preamble
of the cross-referenced notice of proposed
rulemaking published in this issue of the
Bulletin. Pursuant to section 7805(f) of
the Code, these regulations have been sub-
mitted to the Chief Counsel for Advocacy
of the Small BusinessAdministration for
comment on its impact on small business.
Drafting Information
The principal author of these regula-
tions is Gregory A. Spring, Office of Asso-
ciate Chief Counsel (International). How-
ever, other personnel from the IRS and the
Treasury Department participated in their
development.
*****
Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended
as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6038A–1 is amended
by revising paragraph (n)(2) to read as fol-
lows:
§1.6038A–1 General requirements and
definitions.
*****
(n) * * *
(2) [Reserved]. For further guidance,
see §1.6038A–1T(n)(2).
*****
Par. 3. Section 1.6038A–1T is added to
read as follows:
§1.6038A–1T General requirements and
definitions.
(a) through (n)(1) [Reserved]. For fur-
ther guidance, see §1.6038A–1(a) through
(n)(1).
(2)Section 1.6038A–2.Section
1.6038A–2 (relating to the requirement to
file Form 5472) generally applies for tax-
able years beginning after July 10, 1989.
However, §1.6038A–2 as it applies to re-
porting corporations whose sole trade or
business in the United States is a banking,
financing, or similar business as defined
in §1.864–4(c)(5)(i) applies for taxable
years beginning after December 10, 1990.
Section 1.6038A–2(d) and (e) apply for
taxable years ending on or after June 10,
2011. For taxable years ending prior to
June 10, 2011, see §1.6038A–2(d) and (e)
as contained in 26 CFR part 1 revised as
of September 15, 2004.
(n)(3) through (n)(6) [Reserved]. For
further guidance, see §1.6038A–1(n)(3)
through (6).
(o)Expiration date. The applicability
of this section expires on June 10, 2014.
Par. 4. Section 1.6038A–2 is amended
by revising paragraphs (d) and (e) to read
as follows:
§1.6038A–2 Requirement of return.
*****
(d) [Reserved]. For further guidance,
see §1.6038A–2T(d).
(e) [Reserved]. For further guidance,
see §1.6038A–2T(e).
*****
Par. 5. Section 1.6038A–2T is added to
read as follows:
§1.6038A–2T Requirement of return.
(a) through (c) [Reserved]. For further
guidance, see §1.6038A–2(a) through (c).
(d)Time for filing returns.AForm
5472 required under this section must be
filed with the reporting corporation’s in-
come tax return for the taxable year by the
due date (including extensions) of that re-
turn.
(e)Untimely filed return. If the report-
ing corporation’s income tax return is un-
timely filed, Form 5472 nonetheless must
be timely filed. When the reporting cor-
poration’s income tax return is ultimately
filed, a copy of Form 5472 must be at-
tached.
(f) through (h) [Reserved]. For further
guidance, see §1.6038A–2(f) through (h).
(i)Expiration date. The applicability of
this section expires on June 10, 2014.
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
Approved May 2, 2011.
Emily S. McMahon,
(Acting) Assistant Secretary
for the Treasury (Tax Policy).
(Filed by the Office of the Federal Register on June 9, 2011,
8:45 a.m., and published in the issue of the Federal Register
for June 10, 2011, 76 F.R. 33997)
2011–30 I.R.B.59July 25, 2011

Part III. Administrative, Procedural, and Miscellaneous
Notice and Request for
Comments Regarding the
Community Health Needs
Assessment Requirements for
Tax-Exempt Hospitals
Notice 2011–52
SECTION 1. PURPOSE
This notice addresses the community
health needs assessment (“CHNA”) re-
quirements described in section 501(r)(3)
of the Internal Revenue Code (“Code”)
and related excise tax and reporting obliga-
tions, applicable to hospital organizations
that are (or seek to be) recognized as de-
scribed in section 501(c)(3) of the Code.
The CHNA requirements are among sev-
eral new requirements that apply to section
501(c)(3) hospital organizations under
section 501(r), which was added to the
Code by section 9007(a) of the Patient
Protection and Affordable Care Act (“Af-
fordable Care Act”), Pub. L. No. 111–148,
124 Stat. 119, enacted March 23, 2010.
1
This notice describesspecific provisions
related to the CHNA requirements that the
Treasury Department (“Treasury”) and the
Internal Revenue Service (“IRS”) antici-
pate will be included in regulations to be
proposed under section 501(r). This no-
tice also invites comments from the public
regarding the CHNA requirements.
Although the CHNA requirements are
not effective until taxable years beginning
after March 23, 2012, Treasury and the
IRS are publishing this notice regarding
the CHNA requirements now because they
understand that some hospital organiza-
tions may choose to start the process of
conducting CHNAs and developing imple-
mentation strategies in advance of the ef-
fective date. A hospital organization may
rely on the anticipated regulatory provi-
sions described in this notice with respect
to any CHNA made widely available to the
public, and any implementation strategy
adopted, on or before the date that is six
months after the date further guidance re-
garding the CHNA requirements is issued.
SECTION 2. BACKGROUND
Section 9007 of the Affordable Care
Act added sections 501(r) and 4959 to
the Code and amended section 6033(b).
These provisions are applicable to “hospi-
tal organizations” described in new section
501(r)(2). Section 501(r)(1) provides that
hospital organizations described in section
501(r)(2) will not be treated as described
in section 501(c)(3) unless they satisfy the
requirements specified in section 501(r),
including the CHNA requirements de-
scribedinsection501(r)(3).
Section 501(r)(2)(A) defines a “hospi-
tal organization” as (i) an organization that
operates a facility required by a State to
be licensed, registered, or similarly recog-
nized as a hospital (“State-licensed hospi-
tal facility”), and (ii) any other organiza-
tion that the Secretary determines has the
provision of hospital care as its principal
function or purpose constituting the basis
for its exemption under section 501(c)(3).
If a hospital organization operates
more than one hospital facility, section
501(r)(2)(B)(i) requires the organization
to meet all of the section 501(r)(1) require-
ments, including the CHNA requirements,
separately with respect to each hospital
facility. Section 501(r)(2)(B)(ii) provides
that the organization will not be treated as
described in section 501(c)(3) with respect
to any hospital facility for which such
requirements are not separately met.
Section 501(r)(3)(A) provides that a
hospital organization meets the CHNA
requirements with respect to any tax-
able year only if the organization (i) has
conducted a CHNA that meets the re-
quirements of section501(r)(3)(B) in such
taxable year or in either of the two taxable
years immediately preceding such taxable
year, and (ii) has adopted an implementa-
tion strategy to meet the community health
needs identified through such CHNA. Sec-
tion 501(r)(3)(B) requires that a CHNA
(i) take into account input from persons
who represent the broad interests of the
community served by the hospital facility,
including those with special knowledge
of or expertise in public health, and (ii)
be made widely available to the public.
Although most of the requirements under
section 501(r) are effective for taxable
years beginning after March 23, 2010, the
CHNA requirements are effective for tax-
able years beginning after March 23, 2012.
Seesection 9007(f)(2) of the Affordable
Care Act.
Section 501(r)(7) provides that the Sec-
retary shall issue such regulations and
guidance as may be necessary to carry out
the provisions of section 501(r).
Section 4959 imposes a $50,000 excise
tax on a hospital organization that fails to
meet the CHNA requirements for any tax-
able year. A hospital organization must re-
port the amount of any excise tax imposed
on it under section 4959 on its annual in-
formation return (i.e.,Form 990,Return
of Organization Exempt From Income Tax,
and related schedules) pursuant to section
6033(b)(10)(D).
Section 6033(b)(15)(A) requires a hos-
pital organization to report on its Form
990 a description of how the organization
is addressing the needs identified in each
CHNA and a description of any needs that
are not being addressed together with the
reasons why the needs are not being ad-
dressed.
On May 27, 2010, the IRS released No-
tice 2010–39, 2010–24 I.R.B. 756, which
requested comments regarding the new re-
quirements under section 501(r), including
the need, if any, for guidance regarding
such requirements. In response to Notice
2010–39, the IRS received numerous com-
ments requesting guidance on the CHNA
requirements. In issuing this notice, Trea-
sury and the IRS have considered all of
the comments regarding the CHNA re-
quirements received in response to Notice
2010–39.
SECTION 3. ANTICIPATED
REGULATORY PROVISIONS
This section describes anticipated reg-
ulatory provisions regarding hospital or-
ganizations required to meet the CHNA
requirements (section 3.01); hospital orga-
nizations with multiple hospital facilities
(section 3.02); the documentation of a
CHNA (section 3.03); how and when a
CHNA is conducted (section 3.04); the
1
A related bill, the Health Care Education Affordability Reconciliation Act of 2010 (H.R. 4872) (Reconciliation Act), was signed into law on March 30,2010 (Pub. L. No. 111–152). The
Reconciliation Act amends the Affordable Care Act and related laws.
July 25, 2011602011–30 I.R.B.

community served by a hospital facility
(section 3.05); persons representing the
broad interests of the community (section
3.06); making a CHNA widely available to
the public (section 3.07); implementation
strategy (section 3.08); how and when an
implementation strategy is adopted (sec-
tion 3.09); excise taxes on failures to meet
the CHNA requirements (section 3.10);
reporting requirements related to CHNAs
(section 3.11); and effective dates (section
3.12).
.01 Hospital Organizations Required to
Meet the CHNA Requirements
Section 501(r)(2)(A) defines a “hospi-
tal organization” as (i) an organization that
operates a State-licensed hospital facility,
and (ii) any other organization that the Sec-
retary determines has the provision of hos-
pital care as its principal function or pur-
pose constituting the basis for its exemp-
tion under section 501(c)(3). A number
of commenters asked that the Secretary
not exercise its determination authority un-
der section 501(r)(2)(A)(ii) until there is
an opportunity to comment on a proposed
rule.
(1) Organizations with the Principal
Purpose of Providing Health Care
Treasury and the IRS have not yet ex-
ercised the authority described in section
501(r)(2)(A)(ii) to determine whether any
categories of organizations have the provi-
sion of hospital care as their principal ex-
empt function or purpose. Treasury and
the IRS intend that any future guidance
regarding any such categories of organi-
zations will only apply prospectively, af-
ter an opportunity for notice and comment.
Prior to the effective date of any such fu-
ture guidance, only organizations operat-
ing State-licensed hospital facilities will
be considered “hospital organizations” that
must satisfy the CHNA requirements.
(2) Hospital Organizations Operating
State-licensed Hospital Facilities
Several commenters asked for confir-
mation that section 501(r) applies to an or-
ganization described in section 501(c)(3)
that operates a State-licensed hospital fa-
cility through a disregarded entity or a joint
venture treated as a partnership for federal
tax purposes. A number of commenters
also asked whether section 501(r) will ap-
plytoanorganizationasaresultofitsop-
erating a hospital facility located outside of
the United States.
Section 501(r)(2)(A)(i) includes within
the definition of a hospital organization
any organization described in section
501(c)(3) that operates a State-licensed
hospital facility. Rev. Rul. 2004–51,
2004–1 C.B. 974, provides that the activi-
ties of an entity that is treated as a partner-
ship for federal tax purposes are treated
as the activities of the tax-exempt part-
ner for purposes of determining whether
the tax-exempt partner is operated exclu-
sively for exempt purposes and engages
in an unrelated trade or business.See also
Rev. Rul. 98–15, 1998–1 C.B. 718. In
addition, when an entity is disregarded
as separate from its owner, its operations
are treated as a branch or division of the
owner.See, e.g., Ann. 99–102, 1999–2
C.B. 545. Accordingly, Treasury and the
IRS intend to include within the definition
of a hospital organization any organiza-
tiondescribedinsection501(c)(3)that
operates a State-licensed hospital facility
through a disregarded entity or a joint
venture, limited liability company, or
other entity treated as a partnership for
federal income tax purposes. Treasury
and the IRS request comments regarding
whether (or under what circumstances) an
organization should not be considered to
“operate” a State-licensed hospital facility
for purposes of section 501(r) as a result
of its owning a small interest (other than
a general partner or similar interest) in an
entity treated as a partnership for federal
income tax purposes that operates the hos-
pital facility.
Treasury and the IRS also intend to pro-
vide that a hospital facility located out-
side of the United States will not be con-
sidered a State-licensed hospital facility
for purposes of section 501(r)(2)(A)(i) be-
cause the term “State” includes only the 50
States and the District of Columbia and not
any U.S. possession or territory or foreign
country.Seesection 7701(a)(9), (10).
(3) Government Hospitals
A number of commenters requested that
Treasury and the IRS provide an excep-
tion from the requirements imposed by
section 501(r) for certain government hos-
pitals. For example, some commenters
suggested that the requirements of sec-
tion 501(r) should not apply to a hospi-
tal the income of which is excluded from
gross income under section 115 but which
has nonetheless applied for and received
recognition as an organization described
in section 501(c)(3). Other commenters
suggested that the section 501(r) require-
ments should not apply to any hospital that
is “a governmental unit” or “an affiliate of
a governmental unit” as described in Rev.
Proc. 95–48, 1995–2 C.B. 418 (relieving
such organizations from the annual filing
requirement under section 6033).
The statutory language of section 501(r)
applies to all hospital organizations that
are (or seek to be) recognized as described
in section 501(c)(3). Section 501(r) does
not explicitly address government hospi-
tals, nor does it include a specific excep-
tion for government hospitals. Accord-
ingly, Treasury and the IRS intend to ap-
ply section 501(r) to every hospital organ-
ization that has been recognized (or seeks
recognition) as an organization described
in section 501(c)(3). However, in recogni-
tion of the unique position of government
hospitals, Treasury and the IRS request
comments regarding alternative methods a
government hospital may use to satisfy the
requirements of section 501(r)(3).
.02 Hospital Organizations with
Multiple Hospital Facilities
Section 501(r)(2)(B) provides that if a
hospital organization operates more than
one hospital facility (i) the organization
shall meet the requirements of section
501(r) separately with respect to each
hospital facility, and (ii) the organization
shall not be treated as described in sec-
tion 501(c)(3) with respect to any hospital
facility for which the requirements of
section 501(r) are not separately met. Ac-
cordingly, Treasury and the IRS intend to
require a hospital organization to conduct
a CHNA and adopt an implementation
strategy for each hospital facility it op-
erates. Moreover, as described further in
sections 3.04 and 3.08 of this notice, al-
though hospital organizations will be able
to collaborate with other organizations
when conducting CHNAs and develop-
ing implementation strategies, Treasury
and the IRS intend to require a hospital
organization operating multiple hospi-
tal facilities to document separately the
2011–30 I.R.B.61July 25, 2011

CHNA and the implementation strategy
for each of its hospital facilities.
A number of commenters requested
guidance on the potential consequences
of a failure to satisfy the requirements of
501(r) separately with respect to a par-
ticular hospital facility. Treasury and the
IRS intend to address the potential conse-
quences of a failure to satisfy the CHNA
requirements (or other requirements under
section 501(r)) with respect to one or more
hospital facilities in proposed regulations
or other future guidance.
.03 Documentation of a CHNA
Section 501(r)(3)(A)(i) requires a hos-
pital organization to conduct a CHNA
that meets the requirements of section
501(r)(3)(B) at least once every three tax-
able years.
Many commenters requested that Trea-
sury and the IRS define a CHNA in a
manner sufficiently flexible to allow hos-
pitals to design a CHNA appropriate to
their unique community and available
resources. At the same time, a number
of commenters asked that Treasury and
the IRS provide clear guidance regarding
the required contents of a CHNA. Sev-
eral commenters asked the IRS to define
a CHNA as a written document devel-
oped for a hospital facility that includes a
description of the community served by
the hospital facility; the process used to
conduct the assessment, including how
the hospital took into account input from
community members and public health
experts; identification of any persons with
whom the hospital has worked on the as-
sessment; and the health needs identified
through the assessment process.
Treasury and the IRS intend to require
a hospital organization to document a
CHNA for a hospital facility in a written
report that includes the following infor-
mation:
(1) A description of the community
served by the hospital facility (as defined
in section 3.05 of this notice) and how it
was determined.
(2) A description of the process and
methods used to conduct the assessment,
including a description of the sources and
dates of the data and other information
used in the assessment and the analyti-
cal methods applied to identify commu-
nity health needs. The report should also
describe information gaps that impact the
hospital organization’s ability to assess the
health needs of the community served by
the hospital facility. If a hospital organiza-
tion collaborates with other organizations
in conducting a CHNA (as described in
paragraph (2) of section 3.04 of this no-
tice), the report should identify all of the
organizations with which the hospital or-
ganization collaborated. If a hospital or-
ganization contracts with one or more third
partiestoassistitinconductingaCHNA,
the report should also disclose the identity
and qualifications of such third parties.
(3) A description of how the hospital
organization took into account input from
persons who represent the broad interests
of the community served by the hospital
facility (as defined in section 3.06 of this
notice), including a description of when
and how the organization consulted with
these persons (whether through meetings,
focus groups, interviews, surveys, written
correspondence, etc.). If the hospital or-
ganization takes into account input from
an organization, the written report should
identify the organization and provide the
name and title of at least one individual in
such organization with whom the hospital
organization consulted. In addition, the re-
port must identify any individual provid-
ing input who has special knowledge of or
expertise in public health (as provided in
paragraph (1) of section 3.06 of this notice)
by name, title, and affiliation and provide a
brief description of the individual’s special
knowledge or expertise. The report also
must identify any individual providing in-
put who is a “leader” or “representative”
of populations described in paragraph (3)
of section 3.06 of this notice by name and
describe the nature of the individual’s lead-
ership or representative role.
(4) A prioritized description of all of
the community health needs identified
through the CHNA, as well as a descrip-
tion of the process and criteria used in
prioritizing such health needs.
(5) A description of the existing health
care facilities and other resources within
the community available to meet the com-
munity health needs identified through the
CHNA.
Some commenters suggested that a
CHNA include a description of the needs
identified in the CHNA that the hospital
intends to address, the reasons those needs
were selected, and the means by which the
hospital will undertake to address the se-
lected needs. Treasury and the IRS intend
to require a hospital organization to specif-
ically address each of the community
health needs identified through a CHNA
for a hospital facility in an implementa-
tion strategy, as described in section 3.08
of this notice, rather than in the written
report documenting the hospital facility’s
CHNA.
.04HowandWhenaCHNAIs
“Conducted”
Section 501(r)(3)(A) provides that a
hospital organization meets the CHNA
requirements with respect to any taxable
year only if it has conducted a CHNA
in such taxable year or in either of the
two immediately preceding taxable years.
Numerous commenters requested that
Treasury and the IRS provide that a CHNA
may be based on information collected
by a public health agency or non-profit
organization. Commenters also requested
that hospital organizations be permitted to
conduct CHNAs together with one or more
other organizations, because collaboration
will allow for more cost effective and
efficient identification of a community’s
health care needs from a more fully-in-
formed perspective.
(1) When a CHNA Is Considered
Conducted
Treasury and the IRS intend to consider
a CHNA as being “conducted” in the tax-
able year that the written report of its find-
ings (containing all of the information de-
scribedinsection3.03ofthisnotice)is
made widely available to the public (as de-
fined in section 3.07 of this notice).
Treasury and the IRS request comments
on what, if any, guidance is needed regard-
ing when a hospital organization must con-
duct a CHNA for a new hospital facility
that the hospital organization acquires or
places into service after March 23, 2010.
(2) How a CHNA is Conducted
Treasury and the IRS intend to provide
that a CHNA will satisfy the CHNA re-
quirements with respect to a hospital fa-
cility only if it identifies and assesses the
health needs of, and takes into account in-
put from persons who represent the broad
interests of, the community served by that
July 25, 2011622011–30 I.R.B.

specific hospital facility (as defined in sec-
tion 3.05 of this notice). Treasury and the
IRS intend to allow a hospital organization
to base a CHNA on information collected
by other organizations, such as a public
health agency or non-profit organization.
Treasury and the IRS also intend to allow a
hospital organization to conduct a CHNA
in collaboration with other organizations,
including related organizations, other hos-
pital organizations, for-profit and govern-
ment hospitals, and state and local agen-
cies, such as public health departments.
However, in order to ensure that the hospi-
tal organization meets the CHNA require-
ments separately with respect to each hos-
pital facility and that information for each
hospital facility is clearly presented and
easily accessible, Treasury and the IRS in-
tend to require a hospital organization to
document the CHNA for each of its hospi-
tal facilities in separate written reports that
include the information described in sec-
tion 3.03 for each hospital facility.
Treasury and the IRS request com-
ments regarding whether, and under what
circumstances, documenting CHNAs for
multiple hospital facilities together in one
written report might improve the quality
of the CHNAs, while still ensuring that
information for each hospital facility is
clearly presented and easily accessible.
.05 Community Served by a Hospital
Facility
Numerous commenters recommended
that any definition of the “community
served by the hospital facility” give hospi-
tals the flexibility to define the scope of a
CHNA so that it focuses on the communi-
ties actually served by hospital facilities,
whether those communities are defined by
geographic area or target populations (e.g.,
women or children). On the other hand,
some commenters recommended defining
the community served by a hospital fa-
cility as a specific geographic area. For
example, one commenter recommended
defining the community served by a hospi-
tal facility as a geographic area, identified
by the zip codes of discharged patients,
from which at least 75 percent of the hos-
pital’s patients reside.
For purposes of section 501(r)(3), Trea-
suryandtheIRSintendtoprovidethat
a hospital organization may take into ac-
count all of the relevant facts and circum-
stances in defining the community a hos-
pital facility serves. Generally, Treasury
and the IRS expect that a hospital facil-
ity’s community will be defined by ge-
ographic location (e.g., a particular city,
county, or metropolitan region). However,
in some cases, the definition of a hospital
facility’s community may also take into ac-
count target populations served (e.g.,chil-
dren, women, or the aged) and/or the hos-
pital facility’s principal functions (e.g.,fo-
cus on a particular specialty area or tar-
geted disease). Notwithstanding the fore-
going, a community may not be defined
in a manner that circumvents the require-
ment to assess the health needs of (or con-
sult with persons who represent the broad
interests of) the community served by a
hospital facility by excluding, for example,
medically underserved populations, low-
income persons, minority groups, or those
with chronic disease needs.
Treasury and the IRS request comments
regarding the relative merits of different
geographically-based definitions of com-
munity. Treasury and the IRS specifi-
cally request comments regarding whether
future regulations should define the geo-
graphic community of a hospital facility
as the Metropolitan Statistical Area (MSA)
or Micropolitan Statistical Area (μSA) in
which the facility is located or, if the hos-
pital facility is a rural facility not located
in a MSA or μSA, as the county in which
the facility is located.
.06 Persons Representing the Broad
Interests of the Community
Section 501(r)(3)(B)(i) states that a
CHNA must take into account input from
persons who represent the broad interests
of the community served by the hospi-
tal facility, including those with special
knowledge of or expertise in public health.
A number of commenters asked that a hos-
pital be given discretion to determine the
type of input and expertise that it needs in
conducting a CHNA. Other commenters
asked that Treasury and the IRS provide
guidance on the qualifications necessary
for a person to be considered as hav-
ing special knowledge of or expertise in
public health. In addition, numerous com-
menters requested that CHNAs should, at
a minimum, be required to take into ac-
count input from state and/or local public
health agencies or departments. A few
commenters also recommended that hos-
pital facilities be required to consult with
representatives of underserved or disad-
vantaged communities.
In order to meet the requirement to take
into account input from persons who rep-
resent the broad interests of the commu-
nity served by a hospital facility, Treasury
and the IRS intend to provide that a CHNA
must, at a minimum, take into account in-
put from—
(1) Persons with special knowledge of
or expertise in public health;
(2) Federal, tribal, regional, State, or lo-
cal health or other departments or agen-
cies, with current data or other information
relevant to the health needs of the commu-
nity served by the hospital facility; and
(3) Leaders, representatives, or mem-
bers of medically underserved, low-in-
come, and minority populations, and pop-
ulations with chronic disease needs, in the
community served by the hospital facility.
Treasury and the IRS expect that cer-
tain persons may fall into more than one
of the categories listed above in paragraphs
(1) through (3). For example, taking into
account input from certain government of-
ficials with special knowledge of or ex-
pertise in public health may allow a hos-
pital organization to satisfy the require-
ments described in both paragraphs (1) and
(2). Treasury and the IRS request com-
ments regarding what specific qualifica-
tions (whether in terms of degrees, posi-
tions, experience, or affiliations) should be
necessary for an individual or organization
to be considered as having special knowl-
edge of or expertise in public health.
In addition to persons described above
in paragraphs (1), (2), and (3), a hospital
organization or facility may also consult
with and seek input from other persons
located in and/or serving the hospital
facility’s community. For example, a hos-
pital organization or facility may consult
or seek input from healthcare consumer
advocates; nonprofit organizations; aca-
demic experts; local government officials;
community-based organizations, includ-
ing organizations focused on one or more
health issues; health care providers, in-
cluding communityhealth centers and
other providers focusing on medically
underserved populations, low-income
persons, minority groups, or those with
chronic disease needs; private businesses;
2011–30 I.R.B.63July 25, 2011

and health insurance and managed care
organizations.
.07 Making a CHNA Widely Available
to the Public
Section 501(r)(3)(B)(ii) provides that
a CHNA must be made widely available
to the public. Many commenters sug-
gested patterning the rules for making
the CHNA widely available to the pub-
lic after the rules for making Forms 990
“widely available” under Treas. Reg.
§ 301.6104(d)–2(b).
In defining widely available to the pub-
lic for purposes of section 501(r)(3)(B)(ii),
Treasury and the IRS intend to adopt rules
similar to those set forth in Treas. Reg.
§ 301.6104(d)–2(b). Thus, a hospital or-
ganization will be considered to have made
a hospital facility’s CHNA widely avail-
able to the public by posting the written
report of the CHNA findings on the hospi-
tal facility’s website or, if the hospital fa-
cility does not have its own website sep-
arate from the hospital organization that
operates it, on the hospital organization’s
website. Alternatively, the written report
may be posted on a website established and
maintained by another entity as long as ei-
ther —
(1) the hospital organization or facil-
ity’s website provides a link to the website
on which the report is posted, along with
clear instructions for accessing the report
on that website; or
(2) if neither the hospital organization
nor the hospital facility has a website, the
hospital organization or facility provides
any individual requesting a copy of the
written report with the direct website ad-
dress, or url, where the document can be
accessed.
In addition, Treasury and the IRS intend
to provide that a CHNA will be considered
widely available to the public by reason of
postingonawebsiteonlyif—
(1) The website through which the writ-
ten report is available clearly informs read-
ers that the document is available and pro-
vides instructions for downloading it;
(2) The document is posted in a format
that, when accessed, downloaded, viewed,
and printed in hard copy, exactly repro-
duces the image of the report;
(3) Any individual with access to the
Internet can access, download, view, and
print the document without special com-
puter hardware or software required for
that format (other than software that is
readily available to members of the public
without payment of any fee) and without
payment of a fee to the hospital organiza-
tion or facility or to another entity main-
taining the website; and
(4) The hospital organization or facility
provides any individual requesting a copy
of the written report with the direct website
address, or url, where the document can be
accessed.
Finally, Treasury and the IRS intend to
require a hospital organization to make a
CHNA for a hospital facility widely avail-
able to the public until the date on which it
makes a subsequent CHNA for that hospi-
tal facility widely available to the public.
Treasury and the IRS request comments
regarding whether future guidance should
provide additional methods that a hospital
organization could or must use to make a
CHNA widely available to the public.
.08 Implementation Strategy
Section 501(r)(3)(A)(ii) provides that
a hospital organization meets the CHNA
requirements with respect to any taxable
year only if it has adopted an “implemen-
tation strategy” to meet the community
health needs identified through the CHNA.
Some commenters suggested that a hos-
pital organization be allowed to coordi-
nate with other organizations in develop-
ing an implementation strategy. A number
of commenters also suggested that at least
a summary of the implementation strategy
should be included in the written report of
the CHNA’s findings. Several commenters
requested that Treasury and the IRS not
require the implementation strategy to set
forth a specific plan to meet all of the
health needs identified through a CHNA.
One commenter recommended that the im-
plementation strategy be a document that
is available for IRS review.
As with any other requirement under
section 501(r), a hospital organization
must meet the requirement to adopt an
implementation strategy separately with
respect to each hospital facility it operates.
Treasury and the IRS intend to define an
“implementation strategy” for a hospital
facility as a written plan that addresses
each of the community health needs iden-
tified through a CHNA for such facility.
For these purposes, Treasury and the IRS
intend to provide that an implementation
strategy will address a health need iden-
tified through a CHNA for a particular
hospital facility if the written plan either—
(1) describes how the hospital facility
plans to meet the health need; or
(2) identifies the health need as one the
hospital facility does not intend to meet
and explains why the hospital facility does
not intend to meet the health need.
In describing how a hospital facility
plans to meet a health need identified
through a CHNA for purposes of para-
graph (1), the implementation strategy
must tailor the description to the partic-
ular hospital facility, taking into account
its specific programs, resources, and pri-
orities. For example, an implementation
strategy could describe a hospital facility’s
plans to meet a health need by identifying
the programs and resources that the hos-
pital facility plans to commit to meeting
the health need and the anticipated impact
of those programs and resources on the
health need. The implementation strategy
could also describe any planned collabo-
ration with governmental, non-profit, or
other health care organizations, includ-
ing related organizations, in meeting the
health need.
As discussed in section 3.11 of this
notice, Treasury and the IRS intend to
require a hospital organization to attach
to its annual Form 990 the most recently
adopted implementation strategy for each
of its hospital facilities.
Treasury and the IRS intend to allow
hospital organizations to develop imple-
mentation strategies for their hospital fa-
cilities in collaboration with other orga-
nizations, including related organizations,
other hospital organizations, for-profit and
government hospitals, and State and lo-
cal agencies, such as public health depart-
ments. If a hospital organization collab-
orates with other organizations in devel-
oping an implementation strategy, the im-
plementation strategy should identify all of
the organizations with which the hospital
organization collaborated. In addition, to
ensure that the hospital organization meets
the CHNA requirements separately with
respect to each hospital facility and that the
implementation strategy for each hospital
facility is clearly presented and easily ac-
cessible, Treasury and the IRS intend to re-
quire a hospital organization to document
July 25, 2011642011–30 I.R.B.

separately the implementation strategy for
each of its hospital facilities.
Treasury and the IRS request comments
regarding whether, and under what cir-
cumstances, documenting implementation
strategies for multiple hospital facilities to-
gether in one written document might im-
prove the quality of the implementation
strategies while still ensuring that informa-
tion for each hospital facility is clearly pre-
sented and easily accessible.
.09HowandWhenanImplementation
Strategy is Adopted
One commenter asked for clarification
regarding when the implementation strat-
egy must be adopted and recommended
that a hospital organization be allowed to
adopt an implementation strategy by the
end of the taxable year following the year
in which CHNA was conducted.
Treasury and the IRS intend to con-
sider an implementation strategy as being
adopted on the date the implementation
strategy is approved by an authorized gov-
erning body of the hospital organization.
For these purposes, an authorized gov-
erning body means—
(1) The governing body (i.e., the board
of directors, board of trustees, or equiva-
lent controlling body) of the hospital or-
ganization;
(2) A committee of the governing body,
which may be composed of any individu-
als permitted under State law to serve on
such committee, to the extent the commit-
tee is permitted by State law to act on be-
half of the governing body; or
(3) To the extent permitted under State
law, other parties authorized by the gov-
erning body of the hospital organization to
act on its behalf by following procedures
specified by the governing body in approv-
ing an implementation strategy.
Pursuant to section 501(r)(3)(A)(ii), in
order to satisfy the CHNA requirements
with respect to any taxable year, a hospi-
tal organization must have adopted an im-
plementation strategy to meet the health
needs identified through the CHNA de-
scribed in section 501(r)(3)(A)(i). Ac-
cordingly, Treasury and the IRS intend to
provide that a hospital organization must
adopt an implementation strategy to meet
the community health needs identified in a
CHNA by the end of the same taxable year
in which it conducts that CHNA. Trea-
sury and the IRS request comments re-
garding the need, if any, for a transition
rule, under which a hospital organization
would be given additional time to adopt an
implementation strategy for the first tax-
able year in which the hospital organiza-
tion is subject to the CHNA requirements
(i.e., the first taxable year beginning after
March 23, 2012).
.10 Excise Tax on Failures to Meet the
CHNA Requirements
Section 4959 imposes a $50,000 excise
tax on a hospital organization that fails to
meet the CHNA requirements with respect
to any taxable year.
Treasury and the IRS intend to impose
the $50,000 excise tax under section 4959
on any hospital organization that fails to
satisfy the CHNA requirements with re-
spect to a hospital facility in any three-year
period. For example, if a hospital organ-
ization reporting on a calendar-year basis
that operates only one hospital facility fails
to conduct a CHNA by the last day of 2013,
and also did not conduct a CHNA in 2011
or 2012, it will be subject to a $50,000 ex-
cisetaxundersection4959forits2013
taxable year. If it then fails to conduct a
CHNA by the last day of 2014, it will again
be subject to a $50,000 excise tax under
section 4959 for its 2014 taxable year (hav-
ing not conducted a CHNA in 2012, 2013,
or 2014).
Because section 501(r)(2)(B)(i) re-
quires a hospital organization to meet the
CHNA requirements “separately with re-
spect to each [hospital] facility,” Treasury
and the IRS intend to apply the section
4959 excise tax separately with respect to
each hospital facility’s failure to meet the
CHNA requirements. Thus, if a hospital
organization operates two hospital facil-
ities and fails to meet the requirements
of section 501(r)(3) for both of them for
any taxable year, that hospital organiza-
tion will be subject to a total excise tax
of $100,000 ($50,000 for each hospital
facility) in that taxable year.
.11 Reporting Requirements Related
to CHNAs
Section 6033(a)(1) requires every or-
ganization exempt from taxation under
section 501(a) and not excepted under
section 6033(a)(3) to file an annual return
stating such information for the purpose
of carrying out the internal revenue laws
as the Secretary may by forms or regu-
lations prescribe. Section 6033(a)(3)(B)
provides that the Secretary may relieve
any organization (other than a support-
ing organization described in section
509(a)(3)) from this requirement to file
an annual return when the Secretary de-
termines that filing is not necessary to
the efficient administration of the internal
revenue laws. Section 6033(b) lists the
information that organizations described
in section 501(c)(3) must furnish on their
annual information returns, including any
“information for purposes of carrying out
the internal revenue laws as the Secretary
may require.”Seesection 6033(b)(16).
As described above, the Affordable
Care Act added two specific reporting
requirements for hospital organizations to
section 6033(b). Section 6033(b)(10)(D)
requires a hospital organization to report
on its annual information return (Form
990) the amount of the excise tax imposed
on the organization under section 4959.
Section 6033(b)(15)(A) requires a hospital
organization to report on its annual Form
990 a description of how the organization
is addressing the needs identified in each
CHNA and a description of any such needs
that are not being addressed together with
the reasons why such needs are not being
addressed.
The IRS has added new questions to
Schedule H,Hospitals,oftheForm990
to reflect the new reporting requirements
for hospital organizations under section
6033(b)(15)(A). The IRS also plans to add
questions reflecting the new reporting re-
quirements under section 6033(b)(10)(D)
to the Form 990 in the future. As discussed
in section 3.12 of this notice, responses to
these questions are optional on Forms 990
for taxable years beginning on or before
March 23, 2012.
As discussed above,section
501(r)(3)(A)(ii) requires a hospital or-
ganization to adopt an implementation
strategy for each of its hospital facilities.
Treasury and the IRS intend to require
a hospital organization to attach to its
annual Form 990 its most recently adopted
implementation strategy for each of its
hospital facilities. (See section 3.09 of
this notice for when an implementation
strategy must be adopted.) If a hospital
organization only conducts one CHNA
and adopts one implementation strategy
2011–30 I.R.B.65July 25, 2011

for a hospital facilityin a given three-year
period, Treasury and the IRS intend to
allow it to attach the same implementation
strategy for that hospital facility to the
Form 990 for each of those three years.
In Rev. Proc. 95–48, the IRS exercised
its discretionary authority under section
6033(a)(3)(B) to relieve certain govern-
mental units and affiliates of governmental
units from the requirement to file Form
990. The Affordable Care Act did not
change the requirements regarding what
organizations are required to file Form
990. Accordingly, a government hospi-
tal (other than one that is described in
section 509(a)(3)) that has been excused
from filing Form 990 under Rev. Proc.
95–48 or a successor revenue procedure
is not required to file Form 990. Because
government hospitals described in Rev.
Proc. 95–48 (other than those described
in section 509(a)(3)) are relieved from the
annual filing requirements under section
6033, they are also relieved from any new
reporting requirements imposed on hos-
pital organizations under section 6033,
including the requirements under sections
6033(b)(10)(D) and (b)(15)(A) and the
anticipated requirement to attach one or
more implementation strategies to a Form
990.
.12 Effective Dates
The CHNA requirements are effec-
tive for taxable years beginning after
March 23, 2012.Seesection 9007(f)(2)
of the Affordable Care Act. Accordingly,
Treasury and the IRS intend to require a
hospital organization to conduct a CHNA
and adopt an implementation strategy for
each of its hospital facilities by the last
day of its first taxable year beginning after
March 23, 2012.
Section 501(r)(3)(A) provides that an
organization meets the CHNA require-
ments with respect to any taxable year
only if the organization has conducted a
CHNA in such taxable year or in either of
the two taxable years immediately preced-
ing such taxable year and has adopted an
implementation strategy to meet the com-
munity health needs identified through
the CHNA. Accordingly, a CHNA that is
conducted and an implementation strategy
that is adopted in either of the two taxable
years immediately preceding the taxable
year in which section501(r)(3) becomes
effective may apply toward satisfaction of
the CHNA requirements for the taxable
year in which section501(r)(3) becomes
effective (and the succeeding taxable year,
if within the three-year period beginning
with the year the CHNA was conducted).
The reporting requirement described in
section 6033(b)(15)(A)is effective for tax-
able years beginningafter March 23, 2010,
but because the CHNA requirements are
not effective until taxable years beginning
after March 23, 2012, Treasury and the
IRS do not intend to require hospital or-
ganizations to report the information de-
scribed in section 6033(b)(15)(A) on, or
attach implementation strategies to, Forms
990 for any taxable year beginning on or
before March 23, 2012.
SECTION 4. RELIANCE
Treasury and the IRS expect to issue
proposed regulations that will provide
guidance regarding the requirements under
section 501(r) in general and the CHNA
requirements of section 501(r)(3) in par-
ticular. Hospital organizations may rely
on the anticipated regulatory provisions
described in this notice with respect to
any CHNA made widely available to the
public, and any implementation strategy
adopted, on or before the date that is six
months after the date further guidance re-
garding the CHNA requirements is issued.
SECTION 5. REQUEST FOR
COMMENTS
Treasury and the IRS request com-
ments regarding the CHNA requirements
described in this notice. In addition to the
comments specifically requested above,
comments are also specifically requested
regarding the definitions of a hospital or-
ganization, a hospital facility, a CHNA, a
community served by a hospital facility, an
implementation strategy, conducted (for
purposes of the CHNA), and adopted (for
purposes of the implementation strategy).
Comments should be submitted on or
before September 23, 2011. Please include
Notice 2011–52 on the cover page. Com-
ments should be sent to the following ad-
dress:
Internal Revenue Service
CC:PA:LPD:PR (Notice 2011–52),
Room 5203
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
Submissions may be hand delivered
Monday through Friday between the hours
of 8 a.m. and 4 p.m. to:
Internal Revenue Service
Courier’s Desk
1111 Constitution Ave., N.W.
Washington, DC 20224
Attn: CC:PA:LPD:PR
(Notice 2011–52)
Submissions may also be sent electron-
ically to the following e-mail address:
Notice.Comments@irscounsel.treas.gov.
Please include “Notice 2011–52” in the
subject line.
All comments will be available for pub-
lic inspection and copying.
SECTION 6. DRAFTING
INFORMATION
The principal author of this notice is
Preston Quesenberry of the Office of the
Division Counsel/Associate Chief Coun-
sel (Tax Exempt and Government Enti-
ties). For further information regarding
this notice, contact Mr. Quesenberry at
(202) 622–1124 (not a toll-free call).
26 CFR 1.1035–1: Certain exchange of insurance
policies.
(Also § 72.)
Rev. Proc. 2011–38
SECTION 1. PURPOSE
This revenue procedure addresses the
tax treatment of certain tax-free exchanges
of annuity contracts under § 72 and § 1035
of the Internal Revenue Code. Rev. Proc.
2008–24, 2008–1 C.B. 684, is modified
and superseded.
SECTION 2. BACKGROUND
.01 Section 1035(a)(3) provides that no
gain or loss shall be recognized on the ex-
change of an annuity contract for another
July 25, 2011662011–30 I.R.B.

annuity contract. The legislative history
of § 1035 states that exchange treatment
is appropriate for “individuals who have
merely exchanged one insurance policy for
another better suited to their needs.” H.R.
Rep. No. 1337, 83d Cong., 2d Sess.
81 (1954). Section 1.1035–1 of the In-
come Tax Regulations provides that “the
exchange, without recognition of gain or
loss, of an annuity contract for another an-
nuity contract under § 1035(a)(3) is limited
to cases where the same person or persons
are the obligee or obligees under the con-
tract received in the exchange as under the
original contract.”
.02 If, in addition to an annuity con-
tract, a taxpayer receives other property or
money in exchange for a second annuity
contract, then gain (ifany) is recognized to
the extent of the sum of money and the fair
market value of other property received,
but loss (if any) is not recognized to any
extent. Section 1035(d)(1) (cross referenc-
ing § 1031(b) and (c)); § 1.1031(b)–1(a);
§ 1031(c)–1.
.03 Section 72(e) governs the federal
tax treatment of any amount received un-
der an annuity contract that is not received
as an annuity if no other income tax provi-
sion applies with respect to such amount.
Under § 72(e)(2), such amounts gener-
ally are taxed on an income-first basis.
Section 72(e)(12) provides that all annuity
contracts issued by the same company to
the same policyholder during any calendar
year are treated as a single annuity contract
for purposes of § 72(e).
.04 InConway v. Commissioner,111
T.C. 350 (1998),acq., 1999–2 C.B. xvi,
the Tax Court held that the direct exchange
by an insurance company of a portion of
an existing annuity contract to an unrelated
insurance company for a new annuity con-
tract was a tax-free exchange under § 1035.
Such a transaction is sometimes referred
to as a “partial exchange.”See alsoRev.
Rul. 2007–24, 2007–1C.B. 1282 (receipt
of a check under a nonqualified annuity
contract and endorsement of the check to
a second company as consideration for a
second annuity contract treated as a distri-
bution under § 72(e), rather than as a tax-
free exchange under § 1035); Rev. Rul.
2002–75, 2002–2 C.B. 812 (assignment of
an entire annuity contract for deposit into
a preexisting annuitycontract treated as a
tax-free exchange under § 1035).
.05 In Rev. Rul. 2003–76, 2003–2 C.B.
355, a taxpayer directly transferred a por-
tion of the cash surrender value of an exist-
ing annuity contract (the original contract)
for a new contract issued by a second insur-
ance company. The ruling concludes that
thetransferwasatax-freeexchangeun-
der § 1035, and that the basis and invest-
ment in the contract for the original con-
tract immediately before the exchange was
required to be allocated ratably between
the original contract and the new contract
based on the percentage of the cash value
transferred to purchase the new contract.
.06 Rev. Proc. 2008–24 set forth cir-
cumstances under which a direct transfer
of a portion of the cash surrender value
of an existing annuity contract for a sec-
ond annuity contractwould be treated as a
tax-free exchange under § 1035. Under the
revenue procedure, a transfer was treated
as a tax-free exchange if no amount was
withdrawn from, or received in surrender
of, either of the contracts involved in the
exchange during the 12 months beginning
on the date of the transfer, or if the tax-
payer demonstrated that one of the condi-
tions described by § 72(q)(2)(A), (B), (C),
(E), (F), (G), (H), or (J) or any similar life
event “occurred between” the date of the
transfer and the date of the withdrawal or
surrender. A transfer within the scope of
Rev. Proc. 2008–24 that was not treated as
a tax-free exchange under § 1035 was in-
stead treated as a taxable distribution under
§ 72(e), followed by a payment for the sec-
ond contract. Rev. Proc. 2008–24 super-
seded interim guidance provided by Notice
2003–51, 2003–2 C.B. 361.
.07 Section 2113 of the Small Business
Jobs Act, P.L. 111–240, added § 72(a)(2)
of the Internal Revenue Code to provide
rules for the partial annuitization of a sin-
gle annuity contract. Section 72(a)(2) pro-
vides that, if any amount is received as
an annuity for 10 years or more or during
one or more lives under any portion of an
annuity, endowment or life insurance con-
tract— (a) that portion is treated as a sep-
arate contract for purposes of § 72; (b) the
investment in the contract generally is allo-
cated pro rata between each portion of the
contract from which amounts are received
as an annuity and the portion from which
amounts are not so received; and (c) a sep-
arate annuity starting date is determined
with respect to each portion of the contract
from which amounts are received as an an-
nuity. The amendment applies to amounts
received in taxable years beginning after
December 31, 2010.
.08 Since 2008, Treasury and the Ser-
vice have learned of several practical
issues that diminish the effectiveness of
Rev. Proc. 2008–24. For example, some
taxpayers have commented that it is not
clear how the “occurred between” stan-
dard should be applied with regard to
several of the conditions that are enu-
merated in § 72(q)(2) or to similar life
events. Other taxpayers have commented
that the alternative characterization of a
transfer that does not qualify as a tax-free
exchange is unclear, and that a 12-month
waiting period produces administrative
difficulties in some situations where an
income tax return already was filed for the
year in which the transfer took place. Still
others have argued that Treasury and the
Service should provide relief for payments
received as an annuity under an annuity
contract involved in a partial exchange.
As a result of the recent amendment of
§ 72(a), a taxpayer may partially annuitize
a single annuity contract and apply an ex-
clusion ratio, rather than the income-first
rule of § 72(e), to amounts received as an
annuity under the annuitized portion of the
contract.
.09 Treasury and the Service have deter-
mined that it is in the interest of sound tax
administration to modify the guidance pro-
vided by Rev. Proc. 2008–24 to address
these issues. Accordingly, this revenue
procedure makes the following changes to
Rev. Proc. 2008–24: First, the 12-month
period referred to in section 4.01(a) of Rev.
Proc. 2008–24 is reduced to 180 days.
Second, the rule requiring that one of the
enumerated § 72(q) conditions be met (or
that a similar life event occur) is elimi-
nated. Third, the limitations on amounts
withdrawn from or received under an an-
nuity contract involved in a partial ex-
change do not apply to amounts received
as an annuity for a period of 10 years or
more or during one or more lives. Fourth,
the automatic characterization of a transfer
as either a tax-free exchange under § 1035
or a distribution taxable under § 72(e) fol-
lowed by a payment for a second contract
is eliminated. Under this approach, if a di-
rect transfer of a portion of the cash sur-
render value of an existing annuity con-
tract for a second annuity contract does not
meet the 180-day test described above, the
2011–30 I.R.B.67July 25, 2011

Service will apply general tax principles
to determine the substance, and hence the
treatment, of the transfer. Thus, for exam-
ple, an amount described by § 72(e)(1)(A)
that is received under either the original
contract or the new contract within 180
days of the exchange may be characterized
as either boot in a tax free exchange (see
§ 1035(d)(1) and 1031(c)) or a distribution
under § 72(e).
SECTION 3. SCOPE
.01 This revenue procedure applies to
the direct transfer of a portion of the cash
surrender value of an existing annuity con-
tract for a second annuity contract, regard-
less of whether the two annuity contracts
are issued by the same or different compa-
nies.
.02 This revenue procedure does not ap-
ply to transactions to which § 72(a)(2) ap-
plies.
SECTION 4. PROCEDURE
.01 A transfer that is within the scope
of this revenue procedure will be treated
as a tax-free exchange under § 1035 if no
amount, other than an amount received as
an annuity for a period of 10 years or more
or during one or more lives, is received un-
der either the original contract or the new
contract during the 180 days beginning on
the date of the transfer (in the case of a new
contract, the date the contract is placed
in-force). A subsequent direct transfer of
all or a portion of either contract involved
in an exchange described in this section
4.01 is not taken into account for purposes
of applying this section if the subsequent
transfer qualifies (oris intended to qualify)
as a tax-free exchange under § 1035.
.02 A transfer that is within the scope of
this revenue procedure but not described in
section 4.01 will be characterized in a man-
ner consistent with its substance, based on
general tax principles and all the facts and
circumstances.
.03 The Service will not require ag-
gregation pursuant totheauthorityof
§ 72(e)(12), or otherwise, of an origi-
nal, pre-existing contract with a second
contract that is the subject of a tax-free
exchange under § 1035 and section 4.01
of this revenue procedure, even if both
contracts are issued by the same insurance
company, but will instead treat the con-
tracts as separate annuity contracts.See
Rev. Rul. 2003–76; Rev. Rul. 2007–38,
2007–1 C.B. 1420.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective for
transfers describedin section 3 of this
revenue procedure that are completed on
or after October 24, 2011. Rev. Proc.
2008–24 will continue to apply to trans-
fers that are completed before that date,
with the clarification of the requirement of
section 4.01(b) that one of the prescribed
conditions of § 72(q)(2) have “occurred
between” the date of the transfer and the
date of the withdrawal or surrender will
be treated as satisfied if the condition was
satisfied as of the date of the withdrawal or
surrender. Thus, for example, an individ-
ual who attained the age of 59
1
/2before
both the date of the transfer and the date of
the withdrawal or surrender has satisfied
the condition of § 72(q)(2)(A) and will
be treated as satisfying section 4.01(b) of
Rev. Proc. 2008–24.
SECTION 7. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2008–24 is modified and
superseded.
DRAFTING INFORMATION
The principal author of this revenue
procedure is John E. Glover of the Office
of the Associate Chief Counsel (Financial
Institutions & Products). For further infor-
mation regarding this revenue procedure,
contact Mr. Glover at (202) 622–3970
(not a toll-free call).
Note.This revenue procedure will be reproduced as the next revision of IRS Publication 4436, General Rules and Specifications for
Substitute Form 941, Schedule B (Form 941), and Schedule R (Form 941).
Rev. Proc. 2011–39
TABLE OF CONTENTS
SECTION 1 – PURPOSE
............................................................................................. 69
SECTION 2 – WHAT’S NEW......................................................................................... 69
SECTION 3 – GENERAL REQUIREMENTS FOR REPRODUCING IRS OFFICIAL FORM 941, SCHEDULE
B, AND SCHEDULE R
................................................................................... 70
SECTION 4 – REPRODUCING FORM 941, SCHEDULE B, AND SCHEDULE R FOR
SOFTWARE-GENERATED PAPER FORMS
................................................................ 71
SECTION 5 – SPECIFIC INSTRUCTIONS FOR SCHEDULE R........................................................... 72
SECTION 6 – OMB REQUIREMENTS FOR SUBSTITUTE FORMS....................................................... 72
SECTION 7 – REPRODUCIBLE COPIES OF FORMS................................................................... 73
SECTION8–EFFECTONOTHERDOCUMENTS..................................................................... 73
July 25, 2011682011–30 I.R.B.

SECTION 9 – HELPFUL INFORMATION............................................................................. 73
Section 1 – Purpose
.01The purpose of this publication is to provide general rules and specifications from the Internal Revenue Service (IRS) for paper
and computer-generated substitutes for Form 941, Employer’s QUARTERLY Federal Tax Return, Schedule B (Form 941), Report
of Tax Liability for Semiweekly Schedule Depositors (referred to in this publication as “Schedule B”), and Schedule R (Form 941),
Allocation Schedule for Aggregate Form 941 Filers (referred to in this publication as “Schedule R”).
Note.Substitute territorial forms (941-PR, 941-SS, and Anexo B (Formulario 941-PR)) should also conform to the specifications
outlined in this revenue procedure.
.02This publication provides printing information for substitute Form 941, Schedule B, and Schedule R. If you need more in-depth
information on who must complete the forms and how to complete them, see the Instructions for Form 941, Instructions for Schedule
B (Form 941), the instructions included in Schedule R, and Publication 15 (Circular E), Employer’s Tax Guide, or visit IRS.gov.
Note.Failure to produce acceptable substitutes of the forms and schedules listed in this publication mayresult in delays in processing
and penalties.
.03Forms that completely follow the guidelines in this publication and are exact replicas of the official IRS forms do not need to
be submitted to the IRS for specific approval. Substitute forms and schedules need tobe scanned using IRS scanning equipment.
If you are uncertain of any specification andwant clarification, do the following.
(1) Submit a letter or email citing the specification.
(2) State your understanding of the specification.
(3) Enclose an example (if appropriate) of how the formwould appear if produced using your understanding.
(4) Email toS
CRIPS@irs.govorSubstituteforms@irs.govor use the following address. Be sure to include your name, complete
address, phone number, and, if applicable, your email address with your correspondence.
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:T:SP, IR-6526
1111 Constitution Avenue, NW
Washington, DC 20224
Note.Allow at least 30 days for the IRS to respond.
.04However, software developers and form producers should send a blank copy of their substitute Form 941, Schedule B, or
Schedule R in pdf format toS
CRIPS@irs.gov. The purpose is not specifically for approval but to assist the IRS in preparing to scan
these forms. Submitters will only receive comments if a significant problem is discovered through this process. Submitters are not
expected to delay marketing their forms inorder to receive feedback. In no case should submitters include “live” taxpayer data.
.05The six-digit form ID code (beginning 95XXXX) on Form 941, Schedule B, and Schedule R identifies the official substitute
paperform. The six-digit form ID code (beginning 97XXXX) identifies substitute “6x10 grid” Form 941, Schedule B, and Schedule
R. The last two digits of the code identify the calender year of the form layout and not necessarily the tax year the form is filed. For
example, the last two digits of ID code 950111 identify calender year and form layout year 2011.
Section 2 – What’s New
.01Publication 4436 now includes informationfor Form 941 (Schedule R). The schedule is now included in the title of Publication
4436.
.02Schedule B (Form 941) and Schedule R (Form 941) are referred to simply as Schedule B and Schedule R throughout this
publication.
.03We added NEW Section 5 to this publication to provide guidelines for producing Schedule R.
.04Publication 4436 now includes more generic, less revision-specific information to allow for the publication to remain more
current.
.05Software and forms developers should now send blank paper copies of their 941 substitute forms and schedules B and R to
S
CRIPS@irs.govto ensure that their substitute 941 formsconform to IRS scanning specifications.
.06The IRS website is now referred to as IRS.gov rather thanw
ww.irs.gov.
2011–30 I.R.B.69July 25, 2011

.07Software and forms developers are now referred to IRS.gov links to find the most current Forms 941 and Schedules B and R.
.08We deleted the exhibits in an effort to eliminate revision-specific information.
.09We made editorial changes as necessary.
Section 3 – General Requirements for Reproducing IRS Official Form 941, Schedule B, and
Schedule R
.01Submit substitute Form 941, Schedule B, and Schedule R to the IRS for specifications review. Substitute Form 941, Schedule
B, and Schedule R thatcompletely conformto the specifications contained in this revenue procedure do not require prior approval
from the IRS, but should be submitted toS
CRIPS@irs.govto ensure that they conform to IRS format and scanning specifications.
.02Print the form on standard 8.5 by 11-inch paper.
.03Use white paper that meets generally-accepted weight, color,and quality standards (minimum 20 lb. white bond paper).
Note.Reclaimed fiber in any percentage is permitted provided that the requirements of this standard are met.
.04The IRS prefers printing Form 941 on both sides of a single sheet of paper, but it is acceptable to print on one side of each of
two separate sheets of paper.
.05Make the substitute paper forms as identical as possible to the official IRS-printed forms.
.06Print the substitute forms using nonreflective black (not blueor other-colored) ink. Printing in an ink color other than black
may reduce readability in the scanning process. This may result in figures being too faint to be recognizable.
.07Use typefaces that are substantially identical in size and shape tothe official forms and use rules and shading (if used) that are
substantially identical to those on the official forms. Use font size as large as possible within the fields.
.08Print the six-digit form ID codes in the upper right-hand corner of each form using nonreflective black, carbon-based, 12-point
OCR-A font. Using a font smaller than 12-point or non-OCR-A font may reduce readability for scanning. Use the official paper
over-the-counter IRS forms to develop your substitute paper forms.
Note. Maintain as much white space as possible around the form ID code. Do not allow character strings to print adjacent to the code.
The year digits represent the year of the form layout and not the taxyear filed. For tax year 2011, print “950111” on page 1 of Form
941, “950211” on page 2 of Form 941; “950311” on Schedule B; and “950411, 950511, and 950611” on the first page containing
19 horizontal entry lines (“first page”), the continuation page containing 26 horizontal entry lines (“continuation page”), and the
“instructions page” of Schedule R of the substitute paper forms. See Section 4 for information on formID codes for software-generated
forms.
Note. If subsequent revisions for quarters 2 through 4 of Form 941 aremade within a particular year, the ID code for the pages would
read “9X11XX” instead of “9X01XX” . This configuration occurred in 2010 with “950110” for page 1 of the 1st quarter form and
“951110” for page 1 of the form used for the 2nd through 4th quarters.
.09Print the OMB number in the same location as on the official forms.
.10Print all entry boxes and checkboxes exactly as shown(location and size)on the official forms.
Note. Instead of a four-sided checkbox for the entry, just the bottom line of the box can be used as long as the location and size remain
the same.
.11Print your IRS-issued three-letter substitute form printer source code in place of the Cat. No. in the middle at the bottom of the
first page of Form 941, Schedule B, or Schedule R.
Note.You can obtain a three-letter substitute form source code by requesting it by email atS
ubstituteforms@irs.gov. Please enter
“Substitute Forms” on the subject line.
.12Print “For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher” at the bottom of page 1 of
Form 941.
.13Print “For Paperwork Reduction Act Notice, see separate instructions” at the bottom of Schedule B. Print “For Paperwork
Reduction Act Notice, see the instructions” at the bottom of Schedule R.
.14Do NOT print the form catalog number (“Cat. No.”) at the bottom of the forms or instructions.
.15Do not print the Government Printing Office (GPO) symbol at the bottom of the forms or instructions.
.16Be sure to include the OMB number on Form 941 and Schedules B and R.
July 25, 2011702011–30 I.R.B.

Section 4 – Reproducing Form 941, ScheduleB, and Schedule R for Software-Generated
Paper Forms
.01You can use the pdf files found on IRS.gov to develop the layout for your forms. Draft forms found at
h
ttp://www.irs.gov/app/picklist/list/draftTaxForms.htmlcan be used to develop interim formats until the forms are finalized. When
forms become finalized, they are posted and can be found ath
ttp://www.irs.gov/app/picklist/list/formsPublications.html.You
may use 6x10 grid formats to develop software versions of Form 941 and Schedules B and R. Please follow the specifications
exactly to develop the fields.
.02If you are developing software using a 6x10 grid, you may make the following modifications.
•With “11”, for instance, representing the digits for the year 2011, use “970111” for page 1 of Form 941, “970211” for page 2 of
Form 941; “970311” for Schedule B; and “970411, 970511, and 970611” for the first page, continuation page, and instructions
page of Schedule R as the form ID codes.
Note.Maintain as much white space as possible around the form ID code. Do not allow character strings to print adjacent to the
code.
•Place all 6x10 grid boxes and entry spaces in the same field locations as indicated on the official forms.
•Use single lines for “Employer Identification Number” (EIN) and other entry areas in the entity section of page 1 of Form 941 and
Schedule B, and the first page and continuation page of Schedule R.
•Do not use reverse type as shown on the IRS official form.
•Do not pre-print decimal points in the data boxes. However, where the amounts are required, the amounts should be printed with
decimal points and place holders for cents.
•Use a single line for “state abbreviation” in line 16 of Form 941.
•Delete the pre-printed formatting in any “date” boxes.
•Use a single line for “Personal Identification Number (PIN)” on Form 941.
•You may delete all shading when using the 6x10 grid format.
.03If producing both the form and the data or the form only, print your three-letter IRS-issued form printer source code at the
bottom of page 1 of Form 941 and Schedule B, or the first page of Schedule R. See Section 3.11.
.04If producing only the data on the form, print your four-digit software industry form code on Form 941. The four-digit vendor
code preceded by four zeros and a slash (0000/9876) must be preprinted. If you have a valid vendor code provided to you through the
National Association of Computerized Tax Processors (NACTP), you should use that code. If you do not have a valid vendor code,
contact the NACTP via email atp
resident@nactp.orgfor information on these codes.
.05Print “For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher” at the bottom of page 1 of
Form 941.
.06Print “For Paperwork Reduction Act Notice, see separate instructions” at the bottom of Schedule B. Print “For Paperwork
Reduction Act Notice, see the instructions” at the bottom of the first page of Schedule R.
.07Be sure to print the OMB number in the same location as on the official forms on substitute Form 941 and Schedules B and R.
.08Do not print the form catalog number (“Cat. No.”) at the bottom of the forms or instructions.
.09Do not print the Government Printing Office (GPO) symbol at the bottom of the forms or instructions.
.10To ensure accurate scanning and processing, enter data on Form 941, Schedule B, and Schedule R as follows:
•Display/print the name and EIN on all pages and attachments in the proper associated fields.
•Use 12-point (minimum 10-point) Courier font (where possible).
•Omit dollar signs, but use commas when showing amounts.
•Except for lines 1 and 2 on Form 941, leave blank any data field with a value of zero.
•Enter negative amounts with a minus sign. For example, report “-10.59” instead of “(10.59).”
Note.The IRS prefers that you use a minus sign for negative amounts instead of parentheses or some other means. However, if
your software only allows for parentheses in reporting negative amounts, you may use them.
2011–30 I.R.B.71July 25, 2011

Section 5 – Specific Instructions for Schedule R
.01To properly file and to reduce delays and contact from the Service, new Schedule R must be produced as closely as possible to
the official IRS form.
Note. Do notpresent the information in spreadsheet or similar format. We may not be able to properly process nonconforming
documents with an excessive number of entries. Complete as many Continuation Sheets for Schedule R (Form 941) as necessary. If
continuation sheets are not used or they vary in form from the official form, processing may be delayed and you may be subject to
penalties.
.02Use Schedule R (Form 941) to allocate theaggregate information reported on Form 941 to each client. If you have more than 15
clients, complete as many Continuation Sheets for Schedule R (page 2) as necessary. Attach Schedule R, including any continuation
sheets, to your aggregate Form 941 and file it with your return. Enter your business information carefully.
Make sure all information exactly matches the information shown on the aggregate Form 941. Compare the total of each column
on line 19 (including your information on line 18) of Schedule R to the amounts reported on the aggregate Form 941. For each column
total of Schedule R, the relevant line from Form 941 is noted in thecolumn heading. If the totals on line 19 of the Schedule R do not
match the totals on Form 941, there is an error that must be corrected before submitting Form 941 and Schedule R.
.03 DO:
•Develop and submit only conforming Schedules R.
•Follow the format and fields exac
tly as on the official IRS Schedule R.
•Maintain the same number of entry lines on the substitute Schedule R as on the official IRS form.
.04 DO NOT:
•Add or delete entry lines.
•Submit spreadsheets, database printouts, or similar formatteddocuments instead of using the Schedule R format to report data.
•Reduce or expand font size to add or delete extra data or lines.
.05If substitute Schedules R and Continuation Sheets for ScheduleR are not submitted in similar format to the official IRS sched-
ule, the substitutes may be returned, you may be contacted bythe IRS, delays in processing may occur, and you may be subject to
penalties.
Section 6 – OMB Requirements for Substitute Forms
.01The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following.
•The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the Act.
•Each IRS form contains the OMB approval number, if assigned.(The official OMB numbers may be found on the official IRS-
printed forms.)
•Each IRS form (or its instructions) states:
(1) Why the IRS needs the information,
(2) How it will be
used, and
(3) Whether or not the information is required to be furnished to the IRS.
.02This information must be provided to any users of official or substitute IRS forms or instructions.
.03The OMB requirements for substitute IRS forms are the following.
•Any substitute form or substitute statement to a recipient must show the OMB number as it appears on the official IRS form.
•For Form 941, Schedule B, and Schedule R, the OMB number (1545-0029) must appear exactly as shown on the official IRS form.
•For Form 941, Schedule B, and Schedule R, the OMB number must use one of the following formats.
July 25, 2011722011–30 I.R.B.

(1) OMB No. 1545-0029 (preferred) or
(2) OMB # 1545-0029 (acceptable).
.04If no instructions are provided to users of your forms, you must furnish to them the exact text of the Privacy Act and Paperwork
Reduction Act Notice.
Section 7 – Reproducible Copies of Forms
.01You can order official IRS forms and information copies of federal tax materials at local IRS offices or by calling the IRS
National Distribution Center at 1-800-829-3676. Otherways to get federal tax material include the following.
•AccessingIRS.gov.
•Ordering IRS tax products on DVD (IRS Publication 1796).
.02The DVD contains approximately 2,500 tax forms and publications for small businesses, return preparers, and others who
frequently need current or prior year tax products. Most current tax forms on the DVD may be filled in electronically, then printed out
for submission and saved for recordkeeping. Other products on the DVD include the Internal Revenue Bulletins, Tax Supplements,
and Internet resources and links for the tax professional. For system requirements, contact the National Technical Information Service
(NTIS) ath
ttp://www.ntis.gov.
Note.Some forms on the DVD are intended as information only and may not be submitted as an official IRS form (e.g., Forms 1099,
W-2, and W-3). Additionally, Publication 1796 does not permit electronic filing.
Prices are subject to change. The cost of the DVD if purchased from NTIS atw
ww.irs.gov/formspubs/article/0,,id=108660,00.html
is $30 (with no handling fee). If purchased using the following methods, the cost for each DVD is $30 (plus a $6 handling fee). These
methods are:
•By phone – 1-877-CDFORMS (1-877-233-6767) (For IRS DVD purchase only),
•By fax – 703-605-6900 (For IRS DVD purchase only),
•By mail – to: National Technical Information Service, 5301 Shawnee Road, Alexandria, VA 22312
Section 8 – Effect on Other Documents
.01Revenue Procedure 2008-32, 2008-28 I.R.B. 82 (reproduced as Publication 4436, Rev. 7-2008) is superseded.
Section 9 – Helpful Information
.01Please follow the specifications and guidelines toproduce substitute Form 941 and Schedules B and R.
.02These forms are subject to review and possible change as required. Therefore, employers are cautioned against overstocking
supplies of privately-printed substitutes.
.03Here is a review of references that were listed throughout this document.
•Form 941, Employer’s QUARTERLY Federal Tax Return
•Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (referred to in this publication as “Schedule
B”).
•Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this publication as “Schedule R”).
•Substitute territorial forms (941-PR, 941-SS, and Anexo B (Formulario 941-PR)).
•Instructions for Form 941.
•Instructions for Schedule B (Form 941).
•Publication 15 (Circular E), Employer’s Tax Guide.
•SCRIPS@irs.govfor submissions.
2011–30 I.R.B.73July 25, 2011

•Substituteforms@irs.govfor questions.
•For questions:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:T:T:SP, IR-6526
1111 Constitution Avenue, NW
Washington, DC 20224
•http://www.irs.gov/app/picklist/list/draftTaxForms.htmlfor draft forms.
•http://www.irs.gov/app/picklist/list/formsPublications.htmlfor final forms.
•IRS tax products on DVD (IRS Publication 1796).
July 25, 2011742011–30 I.R.B.

Part IV. Items o
fGeneralInterest
Notice of Prop
osed
Rulemaking by
Cross-Refere
nce to
Temporary Re
gulations
Requirement
sforTaxpayers
Filing Form 5
472
REG–101352–11
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Noti
ce of proposed rulemaking
by cross-re
ference to temporary regula-
tions.
SUMMARY: In this issue of the Bul-
letin, the Treasury Department and the
IRS are issuing temporary regulations that
remove the duplicate filing requirement
for Form 5472,“Information Return of a
25% Foreign-Owned U.S. Corporation or
a Foreign Corporation Engaged in a U.S.
Trade or Business.”Under this require-
ment, certain corporations that must file
Form 5472 must also file a duplicate Form
5472 (including attachments and sched-
ules) with the Internal Revenue Service
Center in Philadelphia, PA. Because the
IRS has determined that duplicate filing is
no longer necessary, the requirement is be-
ing removed by the temporary regulations.
The text of those temporary regulations
(T.D. 9529) also serves as the text of these
proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must be
received by September 8, 2011.
ADDRES
SES: Send submissions to:
CC:PA:
LPD:PR (REG–101352–11), room
5203, I
nternal Revenue Service, PO Box
7604, B
en Franklin Station, Washing-
ton, DC
20044. Submissions may be
hand-
delivered Monday through Friday
betwe
en the hours of 8 a.m. and 4 p.m.
to CC:
PA:LPD:PR (REG–101352–11),
Couri
er’s Desk, Internal Revenue
Servi
ce, 1111 Constitution Avenue, NW,
Washi
ngton, DC, or sent electronically
via t
he Federal eRulemaking Portal
atww
w.regulations.gov(IRS —
REG–
101352–11).
FOR FURTHER IN
FORMATION
CONTACT: Conc
erning the proposed
regulations G
regory A. Spring, (202)
435–5265; con
cerning submissions
of comments, t
he hearing, and/or
to be placed o
n the building
access list t
o attend the hearing,
Oluwafunmil
ayo (Funmi) P. Taylor, (202)
622–7180 (no
t toll-free numbers).
SUPPLEMENTA
RY INFORMATION:
Background a
nd Explanation of
Provisions
Temporary r
egulations in this issue
of the Bulle
tin (76 CFR 34019) amend
26 CFR Part 1
. The temporary regula-
tions remov
e the requirement contained
in §1.6038
A–2(d) and §1.6038A–2(e)
that a dupl
icate Form 5472 must be filed
with the In
ternal Revenue Service Cen-
ter in Phil
adelphia, PA. The text of the
temporary
regulations also serves as the
text of th
ese regulations. The preamble
to the tem
porary regulations explains the
temporar
y regulations and these proposed
regulati
ons.
Special A
nalyses
It has bee
n determined that this notice
of propos
ed rulemaking is not a significant
regulat
ory action as defined in Executive
Order 12
866. Therefore,a regulatory as-
sessmen
t is not required. It also has been
determi
ned that section 553(b) of the Ad-
minist
rative Procedure Act (5 U.S.C. chap-
ter5)d
oes not apply to these regulations,
and bec
ause the rule does not impose a
collec
tion of information on small entities,
the pro
visions of the Regulatory Flexibil-
ity Ac
t (5 U.S.C. chapter 6) do not ap-
ply. P
ursuant to section 7805(f) of the In-
terna
l Revenue Code, this notice of pro-
posed
rulemaking has been submitted to
the Ch
ief Counsel for Advocacy of the
Small
Business Administration for com-
ment
on its impact on small business.
Comm
ents on Public Hearing
Befo
re these proposed regulations are
adop
ted as final regulations, considera-
tion
will be given to any written (a signed
orig
inal and eight (8) copies) or electronic
comm
ents that are submitted timely to
the IRS. The IR
S and the Treasury De-
partment spec
ifically request comments
on the clarity
of the proposed regulations
and how they ca
n be made easier to un-
derstand. All
comments will be available
atwww.regul
ations.govor upon request.
A public hear
ing may be scheduled if re-
questedbyan
ypersonwhotimelysubmits
comments. If
a public hearing is sched-
uled, notic
e of the date, time, and place
for the hear
ing will be published in the
Federal Reg
ister.
Drafting Information
The principal author of these regula-
tions is Gregory A. Spring of the Office of
Associate Chief Counsel (International).
However, other personnel from the IRS
and Treasury Department participated in
their development.
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is proposed
to be amended as follows:
PART 1—
INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 CFR U.S.C. 7805 * * *
Par. 2. Section 1.6038A–1 is amended
by revising paragraph (n)(2) to read as fol-
lows:
§1.6038A–1 General requirements and
definitions.
*****
(n) * * *
(2) [The text of the proposed amend-
ment to §1.6038A–1(n)(2) is the same as
the text of §1.6038A–1T(n)(2) published
elsewhere in this same issue of the Bul-
letin.
*****
Par. 3. Section 1.6038A–2 is amended
by revising paragraphs (d) and (e) to read
as follows:
§1.6038A–2 Requirements of return.
***
**
2011–30 I.R.B.75July 25, 2011

(d) [The text of the proposed amend-
ment to §1.6038A–2(d) is the same as the
text of §1.6038A–2T(d) published else-
where in this issue of the Bulletin.]
(e) [The text of the proposed amend-
ment to §1.6038A–2(e) is the same as the
text of §1.6038A–2T(e) published else-
whereinthisissueoftheBulletin.]
*****
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on June 9, 2011,
8:45 a.m., and published in the issue of the Federal Register
for June 10, 2011, 76 F.R. 34019)
July 25, 2011762011–30 I.R.B.

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 be-
ing 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 rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
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—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2011–30 I.R.B.iJuly 25, 2011

Numerical Finding List
1
Bulletins 2011–27 through 2011–30
Announcements:
2011-37, 2011-27 I.R.B.37
2011-38, 2011-28 I.R.B.45
2011-39, 2011-28 I.R.B.46
2011-40, 2011-29 I.R.B.56
2011-41, 2011-28 I.R.B.47
Notices:
2011-47, 2011-27 I.R.B.34
2011-50, 2011-27 I.R.B.35
2011-51, 2011-27 I.R.B.36
2011-52, 2011-30 I.R.B.60
2011-54, 2011-29 I.R.B.53
2011-55, 2011-29 I.R.B.53
2011-56, 2011-29 I.R.B.54
Proposed Regulations:
REG-137128-08, 2011-28 I.R.B.43
REG-101352-11, 2011-30 I.R.B.75
Revenue Procedures:
2011-38, 2011-30 I.R.B.66
2011-39, 2011-30 I.R.B.68
Revenue Rulings:
2011-14, 2011-27 I.R.B.31
2011-15, 2011-30 I.R.B.57
Treasury Decisions:
9527, 2011-27 I.R.B.1
9528, 2011-28 I.R.B.38
9529, 2011-30 I.R.B.57
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin
2011–26, dated June 27, 2011.
July 25, 2011ii2011–30 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2011–27 through 2011–30
Notices:
2010-23
Modified and supplemented by
Notice 2011-54, 2011-29 I.R.B.53
2010-88
Modified by
Ann. 2011-40, 2011-29 I.R.B.56
Proposed Regulations:
REG-118761-09
Hearing scheduled by
Ann. 2011-38, 2011-28 I.R.B.45
Revenue Procedures:
2008-24
Modified and superseded by
Rev. Proc. 2011-38, 2011-30 I.R.B.66
2008-32
Superseded by
Rev. Proc. 2011-39, 2011-30 I.R.B.68
Revenue Rulings:
58-225
Obsoleted by
Rev. Rul. 2011-15, 2011-30 I.R.B.57
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2011–1 through 2011–26 is in Internal Revenue Bulletin 2011–26, dated June 27, 2011.
2011–30 I.R.B.iiiJuly 25, 2011

INDEX
Internal Revenue Bulletins 2011–27 through
2011–30
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parentheses refer to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
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
EXEMPT ORGANIZATIONS
Community health needs assessment requirements for tax-ex-
empt hospitals, request for comments (Notice 52) 30,60
Form 990, Schedule H, Part V, Section B, optional for 2010 tax
year (Ann 37) 27,37
Revocations (Ann 39) 28,46
EMPLOYMENT TAX
Proposed regulations:
26 CFR 301.6402–2 thru –4, amended; claims for credit or
refund (REG–137128–08) 28,43
Publication:
4436, General Rules and Specifications for Substitute Form
941, Schedule B (Form 941) and Schedule R (Form 941),
revised (RP 39) 30,68
Section 6402 claims for credit or refund (REG–137128–08) 28,
43
Substitute Form 941, Schedule B (Form 941), and Schedule R
(Form 941), general rules and specifications (RP 39) 30,68
INCOME TAX
Basis of stock (Notice 56) 29,54
Credits:
Carbon dioxide sequestration, 2011 inflation adjustment (No-
tice 50) 27,35
Credit for increasing research activities (TD 9528) 28,38
Low-income housing credit, relief for Missouri disasters (No-
tice 47) 27,34
Deferred losses on property between members of a controlled
group, hearing (Ann 38) 28,45
INCOME TAX—Cont.
Disciplinary actionsinvolving attorneys,certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 41) 28,47
FBAR, additional administrative relief for individuals whose fil-
ing deadline was extended under Notice 2010–23 (Notice 54)
29,53
Form 5472, filing requirements (TD 9529) 30,57;
(REG–101352–11) 30,75
Insurance companies:
Life insurance gross income, prepaid interest on policyholder
loans (RR 15) 30,57
Partial exchange or partial annuitization (RP 38) 30,66
Treatment of Blue Cross/Blue Shield organizations and cer-
tain other health organizations (Notice 51) 27,36
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2011 (RR 14) 27,31
Optional standard mileage rates (Ann 40) 29,56
Proposed regulations:
26 CFR 1.6038A–1, –2, amended; requirements for taxpayers
filing Form 5472 (REG–101352–11) 30,75
26 CFR 301.6402–2 thru –4, amended; claims for credit or
refund (REG–137128–08) 28,43
Publication:
4436, General Rules and Specifications for Substitute Form
941, Schedule B (Form 941) and Schedule R (Form 941),
revised (RP 39) 30,68
Regulations:
26 CFR 1.41–0, –6, –8, amended; 1.41–0T, –6T, –8T, –9T, re-
moved; alternative simplified credit under section 41(c)(5)
(TD 9528) 28,38
26 CFR 1.6038A–1, –2, amended; 1.6038A–1T, –2T, added;
requirements for taxpayers filing Form 5472 (TD 9529) 30,
57
31 CFR 10.0 thru 10.8, 10.9, added; 10.20, 10.25, 10.30,
10.34, 10.36, 10.38, 10.50, 10.51, 10.53, revised; 10.60 thru
10.66, revised; 10.69, 10.72, revised; 10.76 thru 10.82, re-
vised; 10.90, revised; regulations governing practice before
the Internal Revenue Service (TD 9527) 27,1
Regulations governing practice before the Internal Revenue Ser-
vice (TD 9527) 27,1
Revocations, exempt organizations (Ann 39) 28,46
Section 6402 claims for credit or refund (REG–137128–08) 28,
43
Substitute Form 941, Schedule B (Form 941), and Schedule R
(Form 941), general rules and specifications (RP 39) 30,68
Suspension of information reporting with respect to foreign fi-
nancial assets and certain interests in a PFIC (Notice 55) 29,
53
July 25, 2011iv2011–30 I.R.B.

2011–30 I.R.B.July 25, 2011

July 25, 20112011–30 I.R.B.

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