Rev. Proc. 83-6

SECTION 1. PURPOSE AND BACKGROUND

The purpose of this revenue procedure is to make clear that Rev. Proc. 81-46, 1981-2 C.B. 621, governs the microfilm (including microfiche) reproduction of Form W-6, Individual Certificate of Exemption, and Form W-7, Certificate of Exemption -- Other Than Individuals.

This clarification is necessary due to the enactment of new provisions of the Internal Revenue Code providing for income tax withholding from payments of interest, dividends, and patronage dividends. Such provisions were enacted by the Tax Equity and Fiscal Responsibility Act of 1982, 1982-2 C.B. 462, 550.

Temporary regulations under subchapter B of chapter 24 of the Internal Revenue Code (26 U.S.C. sections 3451-3456) were issued on November 15, 1982, T.D. 7851, 1982-2 C.B. 261. In the preamble to the regulations, the Service noted that payers had indicated that due to the volume of exemption certificates that they will be receiving, they must have permission to retain only microfilm or microfiche copies of the exemption certificates.

SEC. 2. APPLICATION

Rev. Proc. 81-46 specifically sets forth conditions under which microfilm reproductions of general books of account and supporting records of detail will be considered books and records within the meaning of section 6001 of the Code. These conditions also apply to microfilm reproductions of Forms W-6 and W-7. So long as the requirements set forth in Rev. Proc. 81-46 are complied with, microfilm reproductions of Forms W-6 and W-7, or acceptable substitutes as permitted by section 35.3452(f)-1(b)(2) of the Temporary Employment Tax Regulations, will be accepted.

SEC. 3. EFFECTIVE DATE

This revenue procedure is effective on February 1, 1983, the effective date of the regulations relating to exemption certificates (section 35.3452(f)-1).

SEC. 4. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 81-46 is clarified.

¹ Also released as News Release IR-83-4, dated January 7, 1983.