us-irs-revenue-rulings-irb-2021-47-pdf•Internal Revenue Bulletin 2021-47 (PDF rendition): IRS Revenue Rulings
Internal Revenue Bulletin 2021-47 (PDF rendition): IRS Revenue Rulings
us-irs-revenue-rulings-irb-2021-47-pdfInternal Revenue Bulletin 2021-47 (PDF rendition): IRS Revenue RulingsGuidance
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Bulletin No. 2021–47 November 22, 2021 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. ADMINISTRATIVE Rev. Proc. 2021-46, page 740. This procedure provides specifications for the private print- ing of red-ink substitutes for the 2021 Forms W-2 and W-3. This procedure will be produced as the next revision of Publi- cation 1141. Rev. Proc. 2020-38 is superseded. EMPLOYEE PLANS Notice 2021-61, page 738. Section 415 of the Internal Revenue Code (the Code) pro- vides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under § 415. Under § 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act. EXEMPT ORGANIZATIONS Action On Decision 2021-4, page 725. Nonacquiescence to the holding invalidating Treas. Reg. § 1.170A-9(c)(1)’s requirement that the primary function of an educational organization described in section 170(b)(1)(A) (ii) must be the presentation of formal instruction. INCOME TAX Rev. Rul. 2021-22, page 726. Section 995 - Taxation of DISC Income to Shareholders. 2021 Base Period T-Bill Rate. The “base period T-bill rate” for the period ending September 30, 2021, is published as required by section 995(f) of the Internal Revenue Code. Finding Lists begin on page ii. The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing offi- cial rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all sub- stantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless other- wise indicated. Procedures relating solely to matters of inter- nal management 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 rul- ings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation 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 Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbar- ment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. November 22, 2021 Bulletin No. 2021–47 Actions Relating to Court Decisions It is the policy of the Internal Reve nue Service to announce at an early date whether it will follow the holdings in cer tain cases. An Action on Decision is the document making such an announcement. An Action on Decision will be issued at the discretion of the Service only on un appealed issues decided adverse to the government. Generally, an Action on De cision is issued where its guidance would be helpful to Service personnel working with the same or similar issues. Unlike a Treasury Regulation or a Revenue Ruling, an Action on Decision is not an affirma tive statement of Service position. It is not intended to serve as public guidance and may not be cited as precedent. Actions on Decisions shall be relied upon within the Service only as conclu sions applying the law to the facts in the particular case at the time the Action on Decision was issued. Caution should be exercised in extending the recommenda tion of the Action on Decision to similar cases where the facts are different. More over, the recommendation in the Action on Decision may be superseded by new legislation, regulations, rulings, cases, or Actions on Decisions. Prior to 1991, the Service published acquiescence or nonacquiescence only in certain regular Tax Court opinions. The Service has expanded its acquiescence program to include other civil tax cases where guidance is determined to be help ful. Accordingly, the Service now may acquiesce or nonacquiesce in the holdings of memorandum Tax Court opinions, as well as those of the United States District Courts, Claims Court, and Circuit Courts of Appeal. Regardless of the court decid ing the case, the recommendation of any Action on Decision will be published in the Internal Revenue Bulletin. The recommendation in every Action on Decision will be summarized as ac quiescence, acquiescence in result only, or nonacquiescence. Both “acquiescence” and “acquiescence in result only” mean that the Service accepts the holding of the court in a case and that the Service will follow it in disposing of cases with the same controlling facts. However, “acqui escence” indicates neither approval nor disapproval of the reasons assigned by the court for its conclusions; whereas, “acqui escence in result only” indicates disagree ment or concern with some or all of those reasons. “Nonacquiescence” signifies that, although no further review was sought, the Service does not agree with the hold ing of the court and, generally, will not follow the decision in disposing of cases involving other taxpayers. In reference to an opinion of a circuit court of appeals, a “nonacquiescence” indicates that the Ser vice will not follow the holding on a na tionwide basis. However, the Service will recognize the precedential impact of the opinion on cases arising within the venue of the deciding circuit. The Commissioner does NOT ACQUI ESCE in the following decision: Mayo Clinic v. United States, 997 F.3d 789 (8th Cir. 2021). 1 1 Nonacquiescence to the holding invalidating Treas. Reg. § 1.170A9(c)(1)’s requirement that the primary function of an educational organization described in section 170(b)(1)(A)(ii) must be the presentation of formal instruction. Bulletin No. 2021–47 725 November 22, 2021 Part I Section 995.—Taxation of DISC Income to Shareholders 2021 Base Period TBill Rate. The “base period Tbill rate” for the period ending September 30, 2021, is published as required by section 995(f) of the Internal Revenue Code. Rev. Rul. 2021-22 Section 995(f)(1) of the Internal Rev enue Code provides that a shareholder of a domestic international sales corporation (“DISC”) shall pay interest for each tax able year in an amount equal to the prod uct of the “shareholder’s DISCrelated deferred tax liability” for the year (as defined in section 995(f)(2)) and the “base period Tbill rate.” Under section 995(f) (4), the base period Tbill rate is “the annual rate of interest determined by the Secretary to be equivalent to the average of the 1year constant maturity Treasury yields, as published by the Board of Gov ernors of the Federal Reserve System, for the 1year period ending on September 30 of the calendar year ending with (or of the most recent calendar year ending before) the close of the taxable year of the share holder.” The base period Tbill rate for the period ending September 30, 2021, is 0.08 percent. Pursuant to section 6622 of the Inter nal Revenue Code, interest must be com pounded daily. The table below provides factors for compounding the 2021 base period Tbill rate daily for any number of days in the shareholder’s taxable year (including for a 5253 week taxable year). To compute the amount of the interest charge for the shareholder’s taxable year, multiply the amount of the shareholder’s DISCrelated deferred tax liability for that year by the base period Tbill rate factor corresponding to the number of days in the shareholder’s taxable year for which the interest charge is being computed. Generally, one would use the factor for 365 days. One would use a different factor only if the shareholder’s taxable year for which the interest charge is being deter mined is a short taxable year, if the share holder uses a 5253 week taxable year, or if the shareholder’s taxable year is a leap year. For the base period Tbill rates for peri ods ending in prior years, see Rev. Rul. 202025, 202048 I.R.B. 1109; Rev. Rul. 201927, 201951 I.R.B. 1378; Rev. Rul. 201831, 201850 I.R.B. 848; Rev. Rul. 201723, 201749 I.R.B. 546; and Rev. Rul. 201701, 201703 I.R.B. 377. DRAFTING INFORMATION The principal author of this revenue ruling is Kathleen C. Arsenault of the Office of Associate Chief Counsel (Inter national). For further information regard ing the revenue ruling, contact Ms. Arse nault at (202) 3173800 (not a tollfree number). ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 10.000002192 20.000004384 30.000006575 40.000008767 50.000010959 60.000013151 70.000015343 80.000017534 90.000019726 100.000021918 110.000024110 120.000026302 130.000028494 140.000030685 150.000032877 November 22, 2021 726 Bulletin No. 2021–47 Bulletin No. 2021–47 727 November 22, 2021 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 160.000035069 170.000037261 180.000039453 190.000041645 200.000043837 210.000046028 220.000048220 230.000050412 240.000052604 250.000054796 260.000056988 270.000059180 280.000061372 290.000063564 300.000065756 310.000067947 320.000070139 330.000072331 340.000074523 350.000076715 360.000078907 370.000081099 380.000083291 390.000085483 400.000087675 410.000089867 420.000092059 430.000094251 440.000096443 450.000098635 460.000100827 470.000103019 480.000105211 490.000107403 500.000109595 November 22, 2021 728 Bulletin No. 2021–47 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 510.000111787 520.000113979 530.000116171 540.000118363 550.000120555 560.000122747 570.000124939 580.000127131 590.000129323 600.000131515 610.000133707 620.000135899 630.000138092 640.000140284 650.000142476 660.000144668 670.000146860 680.000149052 690.000151244 700.000153436 710.000155628 720.000157820 730.000160013 740.000162205 750.000164397 760.000166589 770.000168781 780.000170973 790.000173165 800.000175358 810.000177550 820.000179742 830.000181934 840.000184126 850.000186319 Bulletin No. 2021–47 729 November 22, 2021 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 860.000188511 870.000190703 880.000192895 890.000195087 900.000197280 910.000199472 920.000201664 930.000203856 940.000206048 950.000208241 960.000210433 970.000212625 980.000214817 990.000217010 1000.000219202 1010.000221394 1020.000223586 1030.000225779 1040.000227971 1050.000230163 1060.000232356 1070.000234548 1080.000236740 1090.000238932 1100.000241125 1110.000243317 1120.000245509 1130.000247702 1140.000249894 1150.000252086 1160.000254279 1170.000256471 1180.000258663 1190.000260856 1200.000263048 November 22, 2021 730 Bulletin No. 2021–47 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 1210.000265240 1220.000267433 1230.000269625 1240.000271817 1250.000274010 1260.000276202 1270.000278395 1280.000280587 1290.000282779 1300.000284972 1310.000287164 1320.000289357 1330.000291549 1340.000293741 1350.000295934 1360.000298126 1370.000300319 1380.000302511 1390.000304704 1400.000306896 1410.000309089 1420.000311281 1430.000313473 1440.000315666 1450.000317858 1460.000320051 1470.000322243 1480.000324436 1490.000326628 1500.000328821 1510.000331013 1520.000333206 1530.000335398 1540.000337591 1550.000339783 Bulletin No. 2021–47 731 November 22, 2021 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 1560.000341976 1570.000344168 1580.000346361 1590.000348553 1600.000350746 1610.000352939 1620.000355131 1630.000357324 1640.000359516 1650.000361709 1660.000363901 1670.000366094 1680.000368287 1690.000370479 1700.000372672 1710.000374864 1720.000377057 1730.000379250 1740.000381442 1750.000383635 1760.000385827 1770.000388020 1780.000390213 1790.000392405 1800.000394598 1810.000396791 1820.000398983 1830.000401176 1840.000403369 1850.000405561 1860.000407754 1870.000409947 1880.000412139 1890.000414332 1900.000416525 November 22, 2021 732 Bulletin No. 2021–47 ANNUAL RATE (0.08%), COMPOUNDED DAIL DAYSFACTOR 1910.000418717 1920.000420910 1930.000423103 1940.000425295 1950.000427488 1960.000429681 1970.000431874 1980.000434066 1990.000436259 2000.000438452 2010.000440645 2020.000442837 2030.000445030 2040.000447223 2050.000449416 2060.000451608 2070.000453801 2080.000455994 2090.000458187 2100.000460379 2110.000462572 2120.000464765 2130.000466958 2140.000469151 2150.000471343 2160.000473536 2170.000475729 2180.000477922 2190.000480115 2200.000482308 2210.000484500 2220.000486693 2230.000488886 2240.000491079 2250.000493272 Y Bulletin No. 2021–47 733 November 22, 2021 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYS 226 FACTOR 0.000495465 2270.000497657 2280.000499850 2290.000502043 2300.000504236 2310.000506429 2320.000508622 2330.000510815 2340.000513008 2350.000515201 2360.000517394 2370.000519586 2380.000521779 2390.000523972 2400.000526165 2410.000528358 2420.000530551 2430.000532744 2440.000534937 2450.000537130 2460.000539323 2470.000541516 2480.000543709 2490.000545902 2500.000548095 2510.000550288 2520.000552481 2530.000554674 2540.000556867 2550.000559060 2560.000561253 2570.000563446 2580.000565639 2590.000567832 2600.000570025 November 22, 2021 734 Bulletin No. 2021–47 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYS 261 FACTOR 0.000572218 2620.000574411 2630.000576604 2640.000578797 2650.000580990 2660.000583183 2670.000585376 2680.000587569 2690.000589762 2700.000591955 2710.000594148 2720.000596341 2730.000598535 2740.000600728 2750.000602921 2760.000605114 2770.000607307 2780.000609500 2790.000611693 2800.000613886 2810.000616079 2820.000618273 2830.000620466 2840.000622659 2850.000624852 2860.000627045 2870.000629238 2880.000631431 2890.000633625 2900.000635818 2910.000638011 2920.000640204 2930.000642397 2940.000644591 2950.000646784 Bulletin No. 2021–47 735 November 22, 2021 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYS 296 FACTOR 0.000648977 2970.000651170 2980.000653363 2990.000655557 3000.000657750 3010.000659943 3020.000662136 3030.000664329 3040.000666523 3050.000668716 3060.000670909 3070.000673102 3080.000675296 3090.000677489 3100.000679682 3110.000681875 3120.000684069 3130.000686262 3140.000688455 3150.000690649 3160.000692842 3170.000695035 3180.000697228 3190.000699422 3200.000701615 3210.000703808 3220.000706002 3230.000708195 3240.000710388 3250.000712582 3260.000714775 3270.000716968 3280.000719162 3290.000721355 3300.000723549 November 22, 2021 736 Bulletin No. 2021–47 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYSFACTOR 3310.000725742 3320.000727935 3330.000730129 3340.000732322 3350.000734515 3360.000736709 3370.000738902 3380.000741096 3390.000743289 3400.000745482 3410.000747676 3420.000749869 3430.000752063 3440.000754256 3450.000756450 3460.000758643 3470.000760836 3480.000763030 3490.000765223 3500.000767417 3510.000769610 3520.000771804 3530.000773997 3540.000776191 3550.000778384 3560.000780578 3570.000782771 3580.000784965 3590.000787158 3600.000789352 3610.000791545 3620.000793739 3630.000795932 3640.000798126 3650.000800319 Bulletin No. 2021–47 737 November 22, 2021 ANNUAL RATE (0.08%), COMPOUNDED DAILY DAYS 366 FACTOR 0.000802513 3670.000804706 3680.000806900 3690.000809093 3700.000811287 3710.000813480 November 22, 2021 738 Bulletin No. 2021–47 Part III 2022 Limitations Adjusted as Provided in Section 415(d), etc. Notice 2021-61 Section 415 of the Internal Revenue Code (“Code”) provides for dollar limita tions on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for costofliv ing increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under sec tion 415. Under section 415(d), the adjust ments are to be made under adjustment procedures similar to those used to adjust benefit amounts under section 215(i)(2) (A) of the Social Security Act. Cost-of-Living Adjusted Limits for 2022 Effective January 1, 2022, the limita tion on the annual benefit under a defined benefit plan under section 415(b)(1)(A) of the Code is increased from $230,000 to $245,000. For a participant who separated from service before January 1, 2022, the par ticipant’s limitation under a defined ben efit plan under section 415(b)(1)(B) is computed by multiplying the participant’s compensation limitation, as adjusted through 2021, by 1.0534. The limitation for defined contribu tion plans under section 415(c)(1)(A) is increased in 2022 from $58,000 to $61,000. The Code provides that various other dollar amounts are to be adjusted at the same time and in the same manner as the dollar limitation of section 415(b)(1)(A). After taking into account the applicable rounding rules, the amounts for 2022 are as follows: The limitation under section 402(g) (1) on the exclusion for elective defer rals described in section 402(g)(3) is increased from $19,500 to $20,500. The annual compensation limit under sections 401(a)(17), 404(l), 408(k)(3) (C), and 408(k)(6)(D)(ii) is increased from $290,000 to $305,000. The dollar limitation under section 416(i)(1)(A)(i) concerning the defini tion of “key employee” in a topheavy plan is increased from $185,000 to $200,000. The dollar amount under section 409(o) (1)(C)(ii) for determining the maxi mum account balance in an employee stock ownership plan subject to a 5year distribution period is increased from $1,165,000 to $1,230,000, while the dollar amount used to determine the lengthening of the 5year distribu tion period is increased from $230,000 to $245,000. The limitation used in the definition of “highly compensated employee” under section 414(q)(1)(B) is increased from $130,000 to $135,000. The dollar limitation under section 414(v)(2)(B)(i) for catchup contribu tions to an applicable employer plan other than a plan described in sec tion 401(k)(11) or section 408(p) for individuals aged 50 or over remains unchanged at $6,500. The dollar lim itation under section 414(v)(2)(B)(ii) for catchup contributions to an appli cable employer plan described in sec tion 401(k)(11) or section 408(p) for individuals aged 50 or over remains unchanged at $3,000. The annual compensation limitation under section 401(a)(17) for eligible participants in certain governmental plans that, under the plan as in effect on July 1, 1993, allowed costofliv ing adjustments to the compensation limitation under the plan under section 401(a)(17) to be taken into account, is increased from $430,000 to $450,000. The compensation amount under sec tion 408(k)(2)(C) regarding simplified employee pensions (SEPs) remains unchanged at $650. The limitation under section 408(p) (2)(E) regarding SIMPLE retirement accounts is increased from $13,500 to $14,000. The limitation on the aggregate amount of length of service awards accruing with respect to any year of service for any bona fide volunteer under section 457(e)(11)(B)(ii) concerning deferred compensation plans of state and local governments and taxexempt organi zations is increased from $6,000 to $6,500. The limitation on deferrals under sec tion 457(e)(15) concerning deferred compensation plans of state and local governments and taxexempt organi zations is increased from $19,500 to $20,500. The limitation under section 664(g) (7) concerning the qualified gratuitous transfer of qualified employer securi ties to an employee stock ownership plan is increased from $50,000 to $55,000. The compensation amount under § 1.6121(f)(5)(i) of the Income Tax Regulations (“Regulations”) con cerning the definition of “control employee” for fringe benefit valuation purposes is increased from $115,000 to $120,000. The compensation amount under § 1.6121(f)(5)(iii) is increased from $235,000 to $245,000. The dollar limitation on premiums paid with respect to a qualifying longevity annuity contract under § 1.401(a)(9) 6, A17(b)(2)(i) of the Regulations is increased from $135,000 to $145,000. The Code provides that the $1,000,000,000 threshold used to deter mine whether a multiemployer plan is a systemically important plan under section 432(e)(9)(H)(v)(III)(aa) of the Code is adjusted using the costofliving adjust ment provided under section 432(e)(9)(H) (v)(III)(bb). After taking the applicable rounding rule into account, the threshold used to determine whether a multiem ployer plan is a systemically important plan under section 432(e)(9)(H)(v)(III) (aa) is increased from $1,176,000,000 to $1,220,000,000. The Code also provides that several retirementrelated amounts are to be adjusted using the costofliving adjust ment under section 1(f)(3). After taking the applicable rounding rules into account, the amounts for 2022 are as follows: The adjusted gross income limitation under section 25B(b)(1)(A) for deter Bulletin No. 2021–47 739 November 22, 2021 mining the retirement savings contri butions credit for married taxpayers filing a joint return is increased from $39,500 to $41,000; the limitation under section 25B(b)(1)(B) is increased from $43,000 to $44,000; and the lim itation under sections 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $66,000 to $68,000. The adjusted gross income limitation under section 25B(b)(1)(A) for deter mining the retirement savings contri butions credit for taxpayers filing as head of household is increased from $29,625 to $30,750; the limitation under section 25B(b)(1)(B) is increased from $32,250 to $33,000; and the lim itation under sections 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $49,500 to $51,000. The adjusted gross income limitation under section 25B(b)(1)(A) for deter mining the retirement savings contri butions credit for all other taxpayers is increased from $19,750 to $20,500; the limitation under section 25B(b) (1)(B) is increased from $21,500 to $22,000; and the limitation under sec tions 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $33,000 to $34,000. The deductible amount under sections 219(b)(5)(A) for an individual mak ing qualified retirement contributions remains unchanged at $6,000. The applicable dollar amount under section 219(g)(3)(B)(i) for determining the deductible amount of an IRA con tribution for taxpayers who are active participants filing a joint return or as a qualifying widow(er) is increased from $105,000 to $109,000. The applicable dollar amount under section 219(g)(3) (B)(ii) for all other taxpayers who are active participants (other than married taxpayers filing separate returns) is increased from $66,000 to $68,000. If an individual or the individual’s spouse is an active participant, the applicable dollar amount under section 219(g) (3)(B)(iii) for a married individual fil ing a separate return is not subject to an annual costofliving adjustment and remains $0. The applicable dollar amount under section 219(g)(7)(A) for a taxpayer who is not an active partici pant but whose spouse is an active par ticipant is increased from $198,000 to $204,000. Accordingly, under section 219(g)(2) (A), the deduction for taxpayers mak ing contributions to a traditional IRA is phased out for single individuals and heads of household who are active par ticipants in a qualified plan (or another retirement plan specified in section 219(g)(5)) and have adjusted gross incomes (as defined in section 219(g) (3)(A)) between $68,000 and $78,000, increased from between $66,000 and $76,000. For married couples filing jointly, if the spouse who makes the IRA contribution is an active participant, the income phaseout range is between $109,000 and $129,000, increased from between $105,000 and $125,000. For an IRA contributor who is not an active participant and is married to someone who is an active participant, the deduc tion is phased out if the couple’s income is between $204,000 and $214,000, increased from between $198,000 and $208,000. For a married individual fil ing a separate return who is an active participant, the phaseout range is not subject to an annual costofliving adjustment and remains $0 to $10,000. The adjusted gross income limitation under section 408A(c)(3)(B)(ii)(I) for determining the maximum Roth IRA contribution for married taxpay ers filing a joint return or for taxpay ers filing as a qualifying widow(er) is increased from $198,000 to $204,000. The adjusted gross income limitation under section 408A(c)(3)(B)(ii)(II) for all other taxpayers (other than married taxpayers filing separate returns) is increased from $125,000 to $129,000. The applicable dollar amount under section 408A(c)(3)(B)(ii)(III) for a married individual filing a separate return is not subject to an annual cost ofliving adjustment and remains $0. Accordingly, under section 408A(c)(3) (A), the adjusted gross income phase out range for taxpayers making con tributions to a Roth IRA is $204,000 to $214,000 for married couples fil ing jointly, increased from $198,000 to $208,000. For singles and heads of household, the income phaseout range is $129,000 to $144,000, increased from $125,000 to $140,000. For a mar ried individual filing a separate return, the phaseout range is not subject to an annual costofliving adjustment and remains $0 to $10,000. Drafting Information The principal author of this notice is Tom Morgan of the Office of the Asso ciate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the IRS participated in the development of this guidance. For further information regarding this notice, contact Mr. Morgan at (202) 3176700 or Greg Davis at (443) 8535590 (not tollfree numbers). November 22, 2021 740 Bulletin No. 2021–47 NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W2 and W3. 26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.60411, 1.60412, 31.60511, 31.60512, 31.6071(a)1, 31.6081(a)1, 31.60911.) Rev. Proc. 2021-46 TABLE OF CONTENTS PART 1 – GENERAL Section 1.1 – Purpose ................................................................................741 Section 1.2 – What’s New .............................................................................743 Section 1.3 – General Rules for Paper Forms W2 and W3 ...................................................743 Section 1.4 – General Rules for Filing Forms W2 (Copy A) Electronically ......................................745 PART 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3 Section 2.1 – Specifications for RedInk Substitute Form W2 (Copy A) and Form W3 Filed With the SSA ............745 Section 2.2 – Specifications for Substitute BlackandWhite Form W2 (Copy A) and Form W3 Filed With the SSA .....748 Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W2) ...........750 Section 2.4 – Electronic Delivery of Form W2 and W2c Recipient Statements ..................................753 PART 3 – ADDITIONAL INSTRUCTIONS Section 3.1 – Additional Instructions for Form Printers ......................................................754 Section 3.2 – Instructions for Employers .................................................................755 Section 3.3 – OMB Requirements for Both RedInk and BlackandWhite Substitute Forms W2 and W3 .............756 Section 3.4 – Order Forms and Instructions ...............................................................756 Section 3.5 – Effect on Other Documents .................................................................757 Section 3.6 – Exhibits ................................................................................757 Bulletin No. 2021–47 741 November 22, 2021 Part 1 General Section 1.1 – Purpose .01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W2, Wage and Tax Statement, and Form W3, Transmittal of Wage and Tax Statements, for wages paid during the 2021 calendar year. .02 For purposes of this revenue procedure, substitute Form W2 (Copy A) and substitute Form W3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form W2 or a substitute Form W3 must conform to the specifications in this revenue procedure to be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this revenue procedure. Preparers should also refer to the 2021 General Instructions for Forms W2 and W 3 for details on how to complete these forms. See Section 3.4 for information on obtaining the official IRS forms and instructions. See Sections 2.3 and 2.4 for requirements for the copies of substitute forms furnished to employees and for electronic delivery of employee copies. .03 For purposes of this revenue procedure, the official IRSprinted red dropout ink Forms W2 (Copy A) and Form W3, and their exact substitutes, are referred to as “redink.” The SSAap proved blackandwhite Forms W2 (Copy A) and Form W3 are referred to as “substitute black andwhite Forms W2 (Copy A)” and “substitute blackandwhite Form W3.” Any questions about the redink Form W2 (Copy A) and Form W3 and the substitute employee statements should be emailed to Substituteforms@irs.gov. Please enter “Substitute Forms” on the subject line. Or send your questions to: Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:P:TP 1111 Constitution Ave. NW Room 6554 Washington, DC 20224 Any questions about the blackandwhite Form W2 (Copy A) and Form W3 should be emailed to copy.a.forms@ssa.gov or sent to: Social Security Administration Direct Operations Center Attn: Substitute Black-and-White Copy A Forms, Room 341 1150 E. Mountain Drive WilkesBarre, PA 187027997 Note. You should receive a response from either the IRS or the SSA within 30 days. .04 Some Forms W2 that include logos, slogans, and advertisements (including advertisements for tax preparation software) may be considered as suspicious or altered Forms W2 (also known as “questionable Forms W2”). An employee may not recognize the importance of the employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Copy A of Forms W2, Forms W3, or any employee copies reporting wages, with the following exceptions for the employee copies. November 22, 2021 742 Bulletin No. 2021–47 • Forms may include the exact name of the employer or agent, primary trade name, trademark, service mark, or symbol of the employer or agent. • Forms may include an embossment or watermark on the information return (and copies) that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent. • Presentation may be in any typeface, font, stylized fashion, or print color normally used by the employer or agent, and used in a nonintrusive manner. • These items must not materially interfere with the ability of the recipient to recognize, under stand, and use the tax information on the employee copies. The IRS efile logo on the IRS official employee copies may be included, but it is not required, on any of the substitute form copies. The information return and employee copies must clearly identify the employer’s name associated with its employer identification number. Logos and slogans may be used on permissible enclosures, such as a check or account statement, but not on information returns and employee copies. Forms W2 and W3 are subject to annual review and possible change. This revenue procedure may be revised to state other requirements of the IRS and the SSA regarding the preparation and use of substitute forms for Form W2 and Form W3 for wages paid during the 2021 calendar year at a future date. If you have comments about the restrictions on including logos, slogans, and advertising on information returns and employee copies, send or email your comments to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 1111 Constitution Ave. NW, Room 6554, Washington, DC 20224, or Substituteforms@irs.gov. .05 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized customer service call site to answer questions related to information returns (Forms W2, W 3, W2c, W 3c, 1099 series, 1096, etc.). You can reach the call site at 8664557438 (toll free) or 3042638700 (not a tollfree number). Persons with a hearing or speech disability with access to Telecommunication Device for the Deaf (TDD) can call 3045794827 (not a tollfree number). You may also email questions to mccirp@irs.gov. Do not submit employee information via email because it is not secure and the information may be compromised. File paper or electronic Forms W2 (Copy A) with the SSA. IRS/IRB does not process Forms W2 (Copy A). However, IRS/IRB does process Form 8508, Request for Waiver From Filing Information Returns Electronically, and Form 8809, Application for Extension of Time To File Information Returns, for Forms W2 (Copy A) and requests for an extension of time to furnish the employee copies of Form W2. See Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W2G, for information on waivers and extensions of time. .06 The following form instructions and publications provide more detailed filing procedures for certain information returns. • General Instructions for Forms W2 and W3 (Including Forms W2AS, W2CM, W2GU, W2VI, W3SS, W2c, and W3c). • Publication 1223, General Rules and Specifications for Substitute Forms W2c and W3c. Bulletin No. 2021–47 743 November 22, 2021 Section 1.2 – What’s New .01 Box 14 or separate statement reporting of coronavirus (COVID-19) related sick and family leave wages. Employers must report the amount of qualified sick leave wages and qual ified family leave wages paid to employees under the Families First Coronavirus Response Act, as amended by the American Rescue Plan Act, on either 2021 Forms W2, Box 14, or on a sepa rate statement. See Notice 202153 available at www.irs.gov/irb/202139_IRB#NOT202153, for more information on how to report these amounts. .02 Editorial changes. We made editorial changes. Redundancies were eliminated as much as possible. Section 1.3 – General Rules for Paper Forms W2 and W3 .01 Employers not filing electronically must file paper Forms W2 (Copy A) along with Form W3 with the SSA by using either the official IRS form or a substitute form that exactly meets the specifications shown in Parts 2 and 3 of this revenue procedure. Note. Substitute territorial forms (W2AS, W2GU, W2VI, W3SS) must also conform to the specifications as outlined in this revenue procedure. These forms require the form designa tion (“W2AS,” “W2GU,” “W2VI”) on Form W2 (Copy A) to be in black ink. If you are an employer in the Commonwealth of the Northern Mariana Islands, you must contact Department of Finance, Division of Revenue and Taxation, Commonwealth of the Northern Mariana Islands, P.O. Box 5234 CHRB, Saipan, MP 96950 or www.finance.gov.mp/forms.php to get Form W2CM and instructions for completing and filing the form. For information on Forms 499R2/W2PR, go to www.hacienda.gobierno.pr. Employers may design their own statements to furnish to employees. Employee statements designed by employers must comply with the requirements shown in Parts 2 and 3. .02 Redink substitute forms that completely conform to the specifications contained in this reve nue procedure may be privately printed without prior approval from the IRS or the SSA. Only the substitute blackandwhite Forms W2 (Copy A) and Form W3 need to be submitted to the SSA for approval, prior to their use (see Section 2.2). .03 As in the past, SSAapproved blackandwhite Forms W2 (Copy A) and Form W3 may be generated using a printer by following all guidelines and specifications (also, see Section 2.2). In general, regardless of the method of entering data, use black ink on Forms W2 (Copy A) and Form W3, which provides better readability for processing by scanning equipment. Colors other than black are not easily read by the scanner and may result in delays or errors in the processing of Forms W2 (Copy A) and Form W3. The printing of the data should be centered within the boxes. The size of the variable data must be printed in a font no smaller than 10point. Note. With the exception of the identifying number, the year, the form number for Form W3, and the corner register marks, the preprinted form layout for the redink Forms W2 (Copy A) and Form W3 must be in Flint J6983 red OCR dropout ink or an exact match. .04 Substitute forms filed with the SSA and substitute copies furnished to employees that do not conform to these specifications are unacceptable. Penalties may be assessed for not complying November 22, 2021 744 Bulletin No. 2021–47 with the form specifications. Forms W2 (Copy A) and Form W3 filed with the SSA that do not conform may be returned. .05 Substitute redink forms should not be submitted to either the IRS or the SSA for specific approval. If you are uncertain of any specification and want clarification, do the following. • Submit a letter or email to the appropriate address in Section 1.1 citing the specification. • State your understanding of the specification. • Enclose an example (if appropriate) of how the form would appear if produced using your understanding. Do not use actual employee information in the example. • Be sure to include your name, complete address, and phone number with your correspon dence. If you want the IRS to contact you via email, also provide your email address. .06 Any questions about the specifications, especially those for the redink Form W2 (Copy A) and Form W3, should be emailed to Substituteforms@irs.gov. Please enter “Substitute Forms” on the subject line. Or send your questions to: Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:P:TP 1111 Constitution Ave. NW Room 6554 Washington, DC 20224 Any questions about the substitute blackandwhite Form W2 (Copy A) and Form W3 should be emailed to copy.a.forms@ssa.gov or sent to: Social Security Administration Direct Operations Center Attn: Substitute Black-and-White Copy A Forms, Room 341 1150 E. Mountain Drive WilkesBarre, PA 187027997 Note. You should receive a response within 30 days from either the IRS or the SSA. .07 Forms W2 and W3 are subject to annual review and possible change. Therefore, employers are cautioned against overstocking supplies of privately printed substitutes. .08 Separate instructions for Forms W2 and W3 are provided in the 2021 General Instructions for Forms W2 and W3. Form W3 should be used only to transmit paper Forms W2 (Copy A). Form W3 is a single sheet including only essential filing information. Be sure to make a copy of your completed Form W3 for your records. You can order current year official IRS Forms W2, W2AS, W2GU, W2VI, W3, and W3SS, and the 2021 General Instructions for Forms W2 and W3, online at www.irs.gov/OrderForms. The IRS provides only cut sheet sets of Forms W2 and cut sheets of Form W3. .09 Because substitute Forms W2 (Copy A) and Form W3 are machineimaged and scanned by the SSA, the forms must meet the same specifications as the official IRS Forms W2 and Form W3 (as shown in the exhibits). Bulletin No. 2021–47 745 November 22, 2021 Section 1.4 – General Rules for Filing Forms W2 (Copy A) Electronically .01 As of the date of publication of this revenue procedure, employers must file Forms W2 (Copy A) with the SSA electronically if they are required to file 250 or more for a calendar year unless the IRS grants a waiver. However, see the Caution under Efiling in the 2021 General Instructions for Forms W2 and W3 for any changes in this requirement. The SSA publication EFW2, Specifi cations for Filing Forms W2 Electronically, contains specifications and procedures for electronic filing of Form W2 information with the SSA. Employers are cautioned to obtain the most recent revision of EFW2 (and supplements) in case there are any subsequent changes in specifications and procedures. .02 You may obtain a copy of the EFW2 by: • Accessing the SSA website at www.ssa.gov/employer/EFW2&EFW2C.htm. .03 Electronic filers do not file a paper Form W3. See the SSA publication EFW2 for guidance on transmitting Form W2 (Copy A) information to the SSA electronically. .04 Employers are encouraged to electronically file Forms W2 (Copy A) with the SSA. Doing so will enhance the timeliness and accuracy of forms processing. You may visit the SSA’s employer website at www.ssa.gov/employer. This helpful site has links to Business Services Online (BSO) and tutorials on registering and using BSO to file your Forms W2. .05 Employers who do not comply with the electronic filing requirements for Form W2 (Copy A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file Form W2 information with the SSA electronically must not send the same data to the SSA on paper Forms W2 (Copy A). Any duplicate reporting may subject filers to unnecessary contacts by the SSA or the IRS. Part 2 Specifications for Substitute Forms W-2 and W-3 Section 2.1 – Specifications for RedInk Substitute Form W2 (Copy A) and Form W3 Filed With the SSA .01 The official IRSprinted red dropout ink Form W2 (Copy A) and Form W3 and their exact substitutes are referred to as redink in this revenue procedure. Employers may file substitute Forms W2 (Copy A) and Form W3 with the SSA. The substitute forms must be exact replicas of the official IRS forms with respect to layout and content because they will be read by scanner equipment. Note. Even the slightest deviation can result in incorrect scanning and may affect money amounts reported for employees. .02 Paper used for cut sheets and continuouspinfed forms for substitute Form W2 (Copy A) and Form W3 that are to be filed with the SSA must be white 100% bleached chemical wood, 18–20 pound paper only, optical character recognition (OCR) bond produced in accordance with the following specifications. November 22, 2021 746 Bulletin No. 2021–47 •Acidity: Ph value, average, not less than . . . . . . . . . . . . . . . . . . . 4.5 •Basis weight: 17 x 22 inch 500 cut sheets, pound . . . . . . . . . . . . . . . 18–20 •Metric equivalent—gm./sq. meter (a tolerance of +5 pct. is allowed) . . . . . . . . . . . . . . . . . . . . . . 68–75 •Stiffness: Average, each direction, not less than—milligrams Cross direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Machine direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 •Tearing strength: Average, each direction, not less than—grams . . . . . . . 40 •Opacity: Average, not less than—percent . . . . . . . . . . . . . . . . . . . 82 •Reflectivity: Average, not less than—percent . . . . . . . . . . . . . . . . . 68 •Thickness: Average—inch . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0038 Metric equivalent—mm . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.097 (a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot vary more than 0.0004 inch (0.0102 mm) from one edge to the other. •Porosity: Average, not less than—seconds . . . . . . . . . . . . . . . . . . 10 •Finish (smoothness): Average, each side—seconds . . . . . . . . . . . . . . 20–55 (for information only) the Sheffield equivalent—units . . . . . . . . . . . . 170d200 •Dirt: Average, each side, not to exceed—parts per million . . . . . . . . . . 8 Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met. .03 All printing of redink substitute Forms W2 (Copy A) and Form W3 must be in Flint red OCR dropout ink except as specified below. The following must be printed in nonreflective black ink. • Identifying number “22222” for Forms W2 (Copy A) and “33333” for Form W3 at the top of the forms. • Tax year at the bottom of the forms. • The four (4) corner register marks on the forms. • The form identification number (“W3”) at the bottom of Form W3. • All the instructions below Form W3 beginning with “Send this entire page.... ” line to the bottom of Form W3. .04 The vertical and horizontal spacing for all federal payment and data boxes on Forms W2 and W3 must meet specifications. On Form W3 and Form W2 (Copy A), all the perimeter rules must be 1point (0.014inch), while all other rules must be onehalf point (0.007inch). Vertical rules must be parallel to the left edge of the form; horizontal rules parallel to the top edge. .05 The official redink Form W3 and Form W2 (Copy A) are 7.50 inches wide. Employers filing Forms W2 (Copy A) with the SSA on paper must also file a Form W3. Form W3 must be the same width (7.50 inches) as the Form W2. One Form W3 is printed on a standard size, 8.5 x 11inch page. Two official Forms W2 (Copy A) are contained on a single 8.5 x 11inch page (exclusive of any snapstubs). .06 The top, left, and right margins for the Form W2 (Copy A) and Form W3 are 0.50 inches (1/2 inch). All margins must be free of printing except for the words “DO NOT STAPLE” on red ink Form W3. The space between the two Forms W2 (Copy A) is 1.33 inches. .07 The identifying numbers are “22222” for Form W2 (Copies A (and 1)) and “33333” for Form W3. No printing should appear anywhere near the identifying numbers. Bulletin No. 2021–47 747 November 22, 2021 Note. The identifying number must be printed in nonreflective black ink in OCRA font of 10 characters per inch. .08 The depth of the individual scannable image on a page must be the same as that on the official IRS forms. The depth from the top line to the bottom line of an individual Form W2 (Copy A) must be 4.17 inches and the depth from the top line to the bottom line of Form W3 must be 4.67 inches. .09 Continuouspinfed Forms W2 (Copy A) must be separated into 11inch deep pages. The pin fed strips must be removed when Forms W2 (Copy A) are filed with the SSA. The two Forms W2 (Copy A) on the 11inch page must not be separated (only the pages are to be separated (burst)). The words “Do Not Cut, Fold, or Staple Forms on This Page” must be printed twice between the two Forms W2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1, B, C, 2, and D) must be able to be distinguished and separated into individual forms. .10 Box 12 of Form W2 (Copy A) contains four entry boxes – 12a, 12b, 12c, and 12d. Do not make more than one entry per box. Enter your first code in box 12a (for example, enter Code D in box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box 12, use a second Form W2 to report the additional items (see “Multiple forms” in the 2021 General Instructions for Forms W2 and W3). Do not report the same federal tax data to the SSA on more than one Form W2 (Copy A). However, repeat the identifying information (employee’s name, address, and SSN; employer’s name, address, and EIN) on each additional form. .11 The checkboxes in box 13 of Form W2 (Copy A) and in box b of Form W3 must be 0.14 inches each. The space before the first checkbox is 0.24 inches; the space between the first and second checkbox and between the second and third checkbox must be 0.36 inches; the space between the third checkbox to the right border of box 13 should be 0.32 inches (see Exhibit A). Note. More than 50% of an applicable checkbox must be covered by an “X.” .12 All substitute Forms W2 (Copy A) and Form W3 in the redink format must have the tax year, form number, and form title printed on the bottom face of each form using type identical to that of the official IRS form. The redink substitute Form W2 (Copy A) and Form W3 must have the form producer’s EIN entered directly to the left of “Department of the Treasury,” in red. .13 The words “For Privacy Act and Paperwork Reduction Act Notice, see the separate instruc tions.” must be printed in Flint red OCR dropout ink in the same location as on the official Form W2 (Copy A). The words “For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.” must be printed at the bottom of the page of Form W3 in black ink. .14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms W3 and W2 (on each ply) in the same location as on the official IRS forms. .15 All substitute Forms W3 must include the instructions that are printed on the same sheet below the official IRS form. .16 The back of substitute Form W2 (Copy A) and Form W3 must be free of all printing. .17 All copies must be clearly legible. Fading must be minimized to assure legibility. .18 Chemical transfer paper is permitted for Form W2 (Copy A) only if the following standards are met. • Only chemically backed paper is acceptable for Form W2 (Copy A). Front and back chemi cally treated paper cannot be processed properly by scanning equipment. • Chemically transferred images must be black. • Carboncoated forms are not permitted. November 22, 2021 748 Bulletin No. 2021–47 .19 The Government Printing Office (GPO) symbol and the Catalog Number (Cat. No.) must be deleted from substitute Form W2 (Copy A) and Form W3. Section 2.2 – Specifications for Substitute BlackandWhite Form W2 (Copy A) and Form W3 Filed With the SSA .01 Specifications for the SSAapproved substitute blackandwhite Forms W2 (Copy A) and Form W3 are similar to the redink forms (Section 2.1) except for the items that follow (see Exhibits D and E). Exhibits are samples only and must not be downloaded to meet tax obligations. 1. Forms must be printed on 8.5 x 11inch singlesheet paper only. There must be two Forms W2 (Copy A) printed on a page. There must be no horizontal perforations between the two Forms W2 (Copy A) on each page. 2. All forms and data must be printed in nonreflective black ink only. 3. The data and forms must be programmed to print simultaneously. Forms cannot be produced separately from wage data entries. 4. The forms must not contain corner register marks. 5. The forms must not contain any shaded areas, including those boxes that are entirely shaded on the redink forms. 6. Identifying numbers on both Form W2 (Copy A) (“22222”) and Form W3 (“33333”) must be preprinted in 14point Arial bold font or a close approximation. 7. The form numbers (“W2” and “W3”) must be in 18point Arial font or a close approxima tion. The tax year (for example, “2021”) on Forms W2 (Copy A) and Form W3 must be in 20point Arial bold font or a close approximation. 8. No part of the box titles or the data printed on the forms may touch any of the vertical or horizontal lines, nor should any of the data intermingle with the box titles. The data should be centered in the boxes. 9. Do not print any information in the margins of the substitute blackandwhite Forms W2 (Copy A) and Form W3 (for example, do not print “DO NOT STAPLE” in the top margin of Form W3). 10. The word “Code” must not appear in box 12 on Form W2 (Copy A). 11. A 4digit vendor code preceded by four zeros and a slash (for example, 0000/9876) must appear in 12point Arial font, or a close approximation, under the tax year in place of the Cat. No. on Form W2 (Copy A) and in the bottom right corner of the “For Official Use Only” box at the bottom of Form W3. Do not display the form producer’s EIN to the left of “Department of the Treasury.” The vendor code will be used to identify the form producer. 12. Do not print Catalog Numbers (Cat. No.) on either Form W2 (Copy A) or Form W3. 13. Do not print the checkboxes in: • Box 13 of Form W2 (Copy A). The “X” should be programmed to be printed and cen tered directly below the applicable box title. 14. Do not print dollar signs. If there are no money amounts being reported, the entire field should be left blank. 15. The space between the two Forms W2 (Copy A) is 1.33 inches. Bulletin No. 2021–47 749 November 22, 2021 .02 You must submit samples of your substitute blackandwhite Forms W2 (Copy A) and Form W3 to the SSA. Only blackandwhite substitute Forms W2 (Copy A) and Form W3 for tax year 2021 will be accepted for approval by the SSA. Questions regarding other redink forms (that is, redink Forms W2c, W 3c, 1099 series, 1096, etc.) must be directed to the IRS only. .03 You will be required to send one set of blank and one set of dummydata substitute blackand white Forms W2 (Copy A) and Forms W3 for approval. Sample data entries should be filled in to the maximum length for each box entry, preferably using numeric data or alpha data, depend ing upon the type required to be entered. The “VOID” checkbox must be electronically checked on the dummydata substitute blackandwhite Form W2 (Copy A). All “Xs” must show in box 13 centered under the applicable checkbox titles on the dummydata substitute blackandwhite Form W2 (Copy A). All checkboxes on the dummydata substitute blackandwhite Form W3 must be electronically checked in box b (Kind of Payer, Kind of Employer, and ThirdParty sick pay). Include in your submission the name, telephone number, fax number, and email address of a contact person who can answer questions regarding your sample forms. .04 To receive approval, you may first contact the SSA via email at copy.a.forms@ssa.gov to obtain a template and further instructions. Send your 2021 sample substitute blackandwhite Forms W2 (Copy A) and Forms W3 to: Social Security Administration Direct Operations Center Attn: Substitute Black-and-White Copy A Forms, Room 341 1150 E. Mountain Drive WilkesBarre, PA 187027997 Send your sample forms via private mail carrier or certified mail in order to verify their receipt. You can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample forms. .05 Vendor codes from the National Association of Computerized Tax Processors (NACTP) are required by those companies producing the W2 family of forms as part of a product for resale to be used by multiple employers and payroll professionals. Employers developing Forms W2 or W3 to be used only for their individual company require a vendor code issued by the Social Security Administration. .06 The 4digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on the sample substitute blackandwhite Forms W2 (Copy A) and Forms W3. Forms not containing a vendor code will be rejected and will not be submitted for testing or approval. If you have a valid vendor code provided to you through the NACTP, you should use that code. If you do not have a valid vendor code, contact the Social Security Administration via email at copy.a.forms@ssa.gov to obtain an SSAissued code. (Additional information on vendor codes may be obtained from the SSA or the NACTP via email at president@nactp.org.) .07 If you use forms produced by a vendor and have questions concerning approval, do not send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a copy of SSA’s dated approval notice supplied to that vendor. .08 In response to feedback from the user community, the SSA (and the IRS) have added a 2D barcoded version for the substitute Form W2 and Form W3 to the list of acceptable submission formats. This version is an optional alternative to the nonbarcoded substitute Forms W2 and W3. Both versions are fully supported by the SSA. At this time, neither the IRS nor the SSA mandates the use of 2D barcoded substitute forms. November 22, 2021 750 Bulletin No. 2021–47 Note. The data contained in the barcode must not differ from the data displayed on the form. If they differ, the data in the barcode will be ignored and the data displayed on the form will be con sidered the submission. This also occurs when the barcode is not read correctly. The information on the form needs to be manually keyed into the database. To get the barcode information: • See the SSA’s BSO website at www.ssa.gov/bso, • Request the PDF version of the specifications by emailing copy.a.forms@ssa.gov, and • Download the substitute W3/W2 2D barcoding standards from www.ssa.gov/employer/sub BarCodeStd.pdf. If you are using a form produced by another vendor that contains a 2D barcode, you must submit the form for approval using your own NACTP code. Prior to sending your first submission for approval, contact the SSA via email at copy.a.forms@ssa.gov to register your NACTP code and explain what forms you want to submit. Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W2) Note. Rules in Section 2.3 apply only to employee copies of Form W-2 (Copies B, C, and 2). Printers are cautioned that the paper filers who send Forms W2 (Copy A) to the SSA must follow the requirements in Sections 2.1 and/or 2.2 above. .01 All employers (including those who file electronically) must furnish employees with at least two copies of Form W2 (three or more for employees required to file a state, city, or local income tax return). The following rules are guidelines for preparing employee copies. The dimensions of these copies (Copies B, C, and 2), but not Copy A, may differ from the dimen sions of the official IRS form to allow space for reporting additional information, including addi tional entries such as withholding for health insurance, union dues, bonds, or charity in box 14. The limitation of a maximum of four items in box 12 of Form W2 applies only to Copy A, which is filed with the SSA. Note. Employee copies (Copies B, C, and 2 of Form W2) may be furnished electronically if employees give their consent (as described in Treasury Regulations Section 31.6051-1(j)). See also Publication 15A, Employer’s Supplemental Tax Guide. .02 The minimum dimensions for employee copies only (not Copy A) of Form W2 should be 2.67 inches deep by 4.25 inches wide. The maximum dimensions should be no more than 6.50 inches deep by no more than 8.50 inches wide. Note. The maximum and minimum size specifications in this document are for tax year 2021 only and may change in future years. .03 Either horizontal or vertical format is permitted (see Exhibit F). .04 The paper for all copies must be white and printed in black ink. The substitute Copy B, which employees are instructed to attach to their federal income tax returns, should be at least 9pound paper (basis 17 x 22500). Other copies furnished to employees should also be at least 9pound paper (basis 17 x 22500) unless a state, city, or local government provides other specifications. Bulletin No. 2021–47 751 November 22, 2021 .05 Employee copies of Form W2 (Copies B, C, and 2), including those that are printed on a single sheet of paper, must be easily separated. The best method of separation is to provide perfo rations between the individual copies. Whatever method of separation is used, each copy should be easily distinguished. Note. Perforation does not apply to printouts of copies of Forms W2 that are furnished electron ically to employees (as described in Treasury Regulations Section 31.6051-1(j)). However, these employees should be cautioned to carefully separate the copies of Form W2. See Publication 15A for information on electronically furnishing Forms W2 to employees. .06 Interleaved carbon and chemical transfer paper employee copies must be clearly legible. Fad ing must be minimized to assure legibility. .07 The electronic tax logo on the IRS official employee copies is not required on any of the sub stitute form copies. To avoid confusion and questions by employees, employers are encouraged to delete the identifying number (“22222”) from the employee copies of Form W2. .08 All substitute employee copies must contain boxes, box numbers, and box titles that match the official IRS Form W2. Boxes that do not apply can be deleted. However, certain core boxes must be included. The placement, numbering, and size of this information is specified as follows. • The core boxes must be printed in the exact order shown on the official IRS form. The items and box numbers that constitute the core data are: Box 1 — Wages, tips, other compensation Box 2 — Federal income tax withheld Box 3 — Social security wages Box 4 — Social security tax withheld Box 5 — Medicare wages and tips Box 6 — Medicare tax withheld • The core data boxes (1 through 6) must be placed in the upper right of the form. Substitute verticalformat copies may have the core data across the top of the form. Boxes or other infor mation will definitely not be permitted to the right of the core data. • The form title, number, or copy designation (B, C, or 2) may be at the top of the form. Also, a reversed or blockedout area to accommodate a postal permit number or other postal consid erations is allowed in the upper right. • Boxes 1 through 6 must each be a minimum of 1 ⅛ inches wide x ¼ inch deep. • Other required boxes are: a) Employee’s social security number b) Employer identification number (EIN) c) Employer’s name, address, and ZIP code e) Employee’s name f) Employee’s address and ZIP code Identifying items must be present on the form and be in boxes similar to those on the official IRS form. However, they may be placed in any location other than the top or upper right. You do not November 22, 2021 752 Bulletin No. 2021–47 need to use the lettering system (a–c, e– f) used on the official IRS form. The employer identifica tion number (EIN) may be included with the employer’s name and address and not in a separate box. Note. Box d (“Control number”) is not required. .09 All copies of Form W2 furnished to employees must clearly show the form number, the form title, and the tax year prominently displayed together in one area of the form. The title of Form W2 is “Wage and Tax Statement.” It is recommended (but not required) that this be located on the bottom left of substitute Forms W2. The reference to the “Department of the Treasury — Internal Revenue Service” must be on all copies of substitute Forms W2 furnished to employees. It is recommended (but not required) that this be located on the bottom right of Form W2. .10 If the substitute employee copies are labeled, the forms must contain the applicable descrip tion. • “Copy B, To Be Filed With Employee’s FEDERAL Tax Return.” • “Copy C, For EMPLOYEE’S RECORDS.” • “Copy 2, To Be Filed With Employee’s State, City, or Local Income Tax Return.” It is recommended (but not required) that these be located on the lower left of Form W2. If the substitute employee copies are not labeled as to the disposition of the copies, then written notifi cation using similar wording must be provided to each employee. .11 The tax year (for example, 2021) must be clearly printed on all copies of substitute Form W2. It is recommended (but not required) that this information be in the middle at the bottom of the Form W2. The use of 24pt. OCRA font is recommended (but not required). .12 Boxes 1 and 2 (if applicable) on Copy B must be outlined in bold 2point rule or highlighted in some manner to distinguish them. If “Allocated tips” are being reported, it is recommended (but not required) that box 8 also be outlined. If reported, “Social security tips” (box 7) must be shown separately from “Social security wages” (box 3). Note. Boxes 8 and 9 may be omitted if not applicable. .13 If employers are required to withhold and report state or local income tax, the applicable boxes are also considered core information and must be placed at the bottom of the form. State information is included in: • Box 15 (State, Employer’s state ID number) • Box 16 (State wages, tips, etc.) • Box 17 (State income tax) Local information is included in: • Box 18 (Local wages, tips, etc.) • Box 19 (Local income tax) • Box 20 (Locality name) .14 Boxes 7 through 14 may be omitted from substitute employee copies unless the employer must report any of that information to the employee. For example, if an employee did not have “Social security tips” (box 7), the form could be printed without that box. But, if an employer provided Bulletin No. 2021–47 753 November 22, 2021 dependent care benefits, the amount must be reported separately, shown in box 10, and labeled “Dependent care benefits.” .15 Employers may enter more than four codes in box 12 of substitute Copies B, C, and 2 (and 1 and D) of Form W2, but each entry must use Codes A–HH (see the 2021 General Instructions for Forms W2 and W3). .16 If an employer has employees in any of the three categories in box 13, all checkbox headings must be shown and the proper checkmark made, when applicable. .17 Employers may use box 14 for any other information that they wish to give to their employees. Each item must be labeled. (See the instructions for box 14 in the 2021 General Instructions for Forms W2 and W3.) .18 The front of Copy C of a substitute Form W2 must contain the note “This information is being furnished to the Internal Revenue Service. If you are required to file a tax return, a negligence penalty or other sanction may be imposed on you if this income is taxable and you fail to report it.” .19 Instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form W2 must be provided to each employee. An employer may modify or delete instructions that do not apply to its employees. (For example, remove Railroad Retirement Tier 1 and Tier 2 compensation information for nonrailroad employees or information about dependent care bene fits that the employer does not provide.) .20 Employers must notify their employees who have no income tax withheld that they may be able to claim a tax refund because of the earned income credit (EIC). They will meet this notifica tion requirement if they furnish a substitute Form W2 with the EIC notice on the back of Copy B, IRS Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or on their own statement containing the same wording. They may also change the font on Copies B, C, and 2 so that the EIC notification and Form W2 instructions fit differently. For more information about notification requirements, see Notice 1015, “Have You Told Your Employees About the Earned Income Credit (EIC)?” Note. An employer does not have to notify any employee who claimed exemption from withhold ing on Form W4, Employee’s Withholding Certificate, for the calendar year. Section 2.4 – Electronic Delivery of Form W2 and W2c Recipient Statements .01 If you are required to furnish a Form W2 or W2c written statement (Copy B or an acceptable substitute) to a recipient, you may furnish the statement electronically instead of on paper. If you meet the requirements listed below, you are treated as furnishing the statement timely. .02 The recipient must consent in the affirmative and not have withdrawn the consent before the statement is furnished. The consent by the recipient must be made electronically in a way that shows that he or she can access the statement in the electronic format in which it will be furnished. You must notify the recipient of any hardware or software changes prior to furnishing the state ment. A new consent to receive the statement electronically is required after any new hardware or software is put into service. November 22, 2021 754 Bulletin No. 2021–47 To furnish Forms W2 electronically, you must meet the following disclosure requirements as described in Treasury Regulations Section 31.6051-1(j) and Publication 15A and provide a clear and conspicuous statement of each requirement to your employees. • The employee must be informed that he or she will receive a paper Form W2 if consent isn’t given to receive it electronically. • The employee must be informed of the scope and duration of the consent. • The employee must be informed of any procedure for obtaining a paper copy of his or her Form W2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W2 electronically. • The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. • The employee must also be notified that the withdrawn consent doesn’t apply to the previ ously issued Forms W2. • The employee must be informed about any conditions under which electronic Forms W2 will no longer be furnished (for example, termination of employment). • The employee must be informed of any procedures for updating his or her contact informa tion that enables the employer to provide electronic Forms W2. • The employer must notify the employee of any changes to the employer’s contact informa tion. .03 Additionally, you must: • Ensure the electronic format complies with the guidelines in this document and contains all the required information described in the 2021 General Instructions for Forms W2 and W3. • If posting the statement on a website, post it for the recipient to access on or before the Janu ary 31 due date through October 15 of that year. • Inform the recipient in person, electronically, or by mail, of the posting and how to access and print the statement. Part 3 Additional Instructions Section 3.1 – Additional Instructions for Form Printers .01 If paper copies are used for filing with the SSA, the substitute copies of Forms W2 (either redink or substitute blackandwhite forms) must be assembled in the same order as the official IRS Forms W2. Copy A must be first, followed sequentially by perforated sets (Copies 1, B, C, 2, and D). .02 The substitute form to be filed by the employer with the SSA must carry the designation “Copy A.” Note. Electronic filers do not submit either redink or substitute blackandwhite paper Form W2 (Copy A) or Form W3 to the SSA. Bulletin No. 2021–47 755 November 22, 2021 .03 Employers must retain a copy of Forms W2 and W3 (or be able to reconstruct the informa tion) for at least 4 years. Employers must also be able to generate Forms W2 (Copy A) that meet the requirements of this revenue procedure in case of loss. .04 Except for copies in the official assembly, described in Section 3.1.01 above, no additional copies that may be prepared by employers should be placed ahead of Form W2 (Copy C) “For EMPLOYEE’S RECORDS.” .05 You must provide instructions similar to those contained on the back of Copies B, C, and 2 of the official IRS Form W2 to each employee. You may print them on the back of the substitute Copies B, C, and 2 or provide them to employees on a separate statement. You do not need to use the back of Copy 2. If you do not use Copy 2, you may include all the information that appears on the back of the official Copies B, C, and 2 on the back of your substitute Copies B and C only. As an example, you may use the “Note” on the back of the official Copy C as the dividing point between the text for your substitute Copies B and C. Do not print these instructions on the back of Copy 1. Any Forms W2 (Copy A) and Form W3 that are filed with the SSA must have no printing on the reverse side. Section 3.2 – Instructions for Employers .01 Only originals of Form W2 (Copy A) and Form W3 may be filed with the SSA. Carbon cop ies and photocopies are unacceptable. .02 Employers should type or machineprint data entries on plain paper forms whenever possible. Ensure good quality by using a highquality typeface, inserting data in the middle of blocks that are well separated from other printing and guidelines, and taking any other measures that will guarantee clear, sharp images. Black ink must be used with no script type, inverted font, italics, or dualcase alpha characters. Note. 12point Courier font is preferred by the SSA. .03 Form W2 (Copy A) requires decimal entries for wage data. Do not print dollar signs with money amounts on Forms W2 (Copy A) and Form W3. .04 The employer must provide a machinescannable Form W2 (Copy A). The employer must also provide employee copies (Copies B, C, and 2) that are legible and able to be photocopied (by the employee). Do not print any data in the top margin of the payee copies of the forms. Note. Do not print Forms W2 (Copy A) on doublesided paper. .05 Any printing in box d (Control number) on Form W2 or box a (Control number) on Form W3 may not touch any vertical or horizontal lines and should be centered in the box. .06 The filer’s employer identification number (EIN) must be entered in box b of Form W2 and box e of Form W3. The EIN entered on Form(s) W2 (box b) and Form W3 (box e) must be the same as on Forms 941, 941SS, 943, 944, CT1, Schedule H (Form 1040), or any other cor responding forms filed with the IRS. Be sure to use EIN format (000000000) rather than SSN format (000000000). .07 The employer’s name, address, and EIN may be preprinted. November 22, 2021 756 Bulletin No. 2021–47 Section 3.3 – OMB Requirements for Both RedInk and BlackandWhite Substitute Forms W2 and W3 .01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 10413) requires the following. • The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to the Act. • Each IRS form contains (in or near the upper right corner) the OMB approval number, if assigned. (The official OMB numbers may be found on the official IRS printed forms and are also shown on the forms in the Exhibits in Section 3.6.) • 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. .02 This information must be provided to any users of official or substitute IRS forms or instruc tions. .03 The OMB requirements for substitute IRS Form W2 and Form W3 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. • The OMB number for both Form W2 (Copy A) and Form W3 is 15450008 and must appear exactly as shown on the official IRS form. • For any copy of Form W2 other than Copy A, the OMB number must use one of the follow ing formats. 1. OMB No. 15450008 (preferred), or 2. OMB # 15450008 (acceptable). .04 Any substitute Form W2 (Copy A only) and Form W3 must state “For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.” If no instructions are provided to users of your forms, you must furnish them with the exact text of the Privacy Act and Paperwork Reduction Act Notice in the 2021 General Instructions for Forms W2 and W3. Section 3.4 – Order Forms and Instructions .01 You can order IRS Forms W2, Forms W3, the General Instructions for Forms W2 and W3, and other tax material online at www.irs.gov/OrderForms. .02 Copies of Form W2 (Copy A) and Form W3 downloaded from IRS.gov cannot be used for filing with the SSA. These copies of Forms W2 and W3 are for information purposes only. Bulletin No. 2021–47 757 November 22, 2021 Section 3.5 – Effect on Other Documents .01 Revenue Procedure 202038, I.R.B. 202036, dated August 31, 2020 (reprinted as Publication 1141, Revised 082020), is superseded. Section 3.6 – Exhibits Exhibits A through F provide the general measurements for Forms W2 and W3 as discussed in this revenue procedure. Certain exhibits show a 0000/ in the location designated for your vendor code. See Section 2.2.01, item 11, and Section 2.2.05 for more information. Exhibit A — Form W2 (Copy A) (RedInk) 2021 Exhibit B — Form W2 (Copy B) 2021 Exhibit C — Form W3 (RedInk) 2021 Exhibit D — Form W2 (Copy A) (Substitute BlackandWhite) 2021 Exhibit E — Form W3 (Substitute BlackandWhite) 2021 Exhibit F — Form W2 Alternative Employee Copies (Illustrating Horizontal and Vertical Formats) November 22, 2021 758 Bulletin No. 2021–47 21 Bulletin No. 2021–47 759 November 22, 2021 22 November 22, 2021 760 Bulletin No. 2021–47 24 Bulletin No. 2021–47 761 November 22, 2021 25 November 22, 2021 762 Bulletin No. 2021–47 26 Bulletin No. 2021–47 763 November 22, 2021 Bulletin No. 2021–47 i November 22, 2021 Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior pub lished position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confu sion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously pub lished ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously pub lished ruling that is not considered deter minative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the sub stance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rul ings in the series. Suspended is used in rare situations to show that the previous published rul ings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation. November 22, 2021 ii Bulletin No. 2021–47 Numerical Finding List 1 Bulletin 2021–47 Announcements: 202112, 202131 I.R.B. 267 202113, 202133 I.R.B. 314 202114, 202133 I.R.B. 315 AOD: 20214, 202147 I.R.B. 725 Notices: 202139, 202127 I.R.B. 3 202140, 202128 I.R.B. 15 202141, 202129 I.R.B. 17 202142, 202129 I.R.B. 19 202138, 202130 I.R.B. 155 202144, 202131 I.R.B. 166 202145, 202131 I.R.B. 170 202147, 202132 I.R.B. 269 202146, 202133 I.R.B. 303 202148, 202133 I.R.B. 305 202149, 202134 I.R.B. 316 202143, 202135 I.R.B. 332 202150, 202135 I.R.B. 333 202151, 202136 I.R.B. 361 202152, 202138 I.R.B. 381 202153, 202139 I.R.B. 438 202154, 202141 I.R.B. 457 202155, 202141 I.R.B. 461 202158, 202143 I.R.B. 660 202159, 202143 I.R.B. 664 202157, 202144 I.R.B. 706 202156, 202145 I.R.B. 716 202160, 202145 I.R.B. 719 202135, 202146 I.R.B. 723 202161, 202147 I.R.B. 738 Proposed Regulations: REG10770521, 202130 I.R.B. 162 REG10295116, 202132 I.R.B. 272 REG10907721, 202139 I.R.B. 445 REG10071821, 202142 I.R.B. 653 REG10770721, 202142 I.R.B. 657 Revenue Procedures: 202128, 202127 I.R.B. 5 202129, 202127 I.R.B. 12 202124, 202129 I.R.B. 19 202114, 202130 I.R.B. 158 202130, 202131 I.R.B. 172 202131, 202133 I.R.B. 324 202133, 202134 I.R.B. 327 Revenue Procedures:—Continued 202134, 202135 I.R.B. 337 202135, 202135 I.R.B. 355 202136, 202135 I.R.B. 357 202137, 202138 I.R.B. 385 202138, 202138 I.R.B. 425 202139, 202138 I.R.B. 426 202140, 202138 I.R.B. 426 202141, 202139 I.R.B. 443 202132, 202142 I.R.B. 465 202144, 202142 I.R.B. 469 202142, 202143 I.R.B. 666 202146, 202147 I.R.B. 740 Revenue Rulings: 202112, 202127 I.R.B. 1 202113, 202130 I.R.B. 152 202114, 202131 I.R.B. 164 202119, 202142 I.R.B. 470 202115, 202135 I.R.B. 331 202116, 202136 I.R.B. 359 202117, 202137 I.R.B. 362 202118, 202140 I.R.B. 447 202121, 202144 I.R.B. 704 202122, 202147 I.R.B. 726 Treasury Decisions: 9951, 202130 I.R.B. 25 9952, 202139 I.R.B. 428 9953, 202139 I.R.B. 430 9956, 202141 I.R.B. 449 9957, 202141 I.R.B. 452 9955, 202142 I.R.B. 471 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin 2021–52, dated December 27, 2021. Bulletin No. 2021–47 iii November 22, 2021 Finding List of Current Actions on Previously Published Items 1 Bulletin 2021–47 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin 2021–52, dated December 27, 2021. Internal Revenue Service Washington, DC 20224 Official Business Penalty for Private Use, $300 INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR6230 Washington, DC 20224.
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