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IRS Revises Electronic And Magnetic Media Filing Requirements.

AUG. 1, 2005

Rev. Proc. 2005-49; 2005-2 C.B. 165

DATED AUG. 1, 2005
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Citations: Rev. Proc. 2005-49; 2005-2 C.B. 165

Superseded by Rev. Proc. 2006-33

[Editor's Note:

The full text of the document is available from Tax Analysts as Doc 2005-16277; for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.

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Rev. Proc. 2005-49

The IRS has revised (Rev. Proc. 2005-49; 2005-31 IRB 165) the requirements for filing Forms 1098, 1099, 5498, and W-2G electronically or on magnetic media for preparing 2005 and prior year information returns. The revenue procedure supersedes Rev. Proc. 2004-50, 2004-33 IRB 211.

The full text of the document is available from Tax Analysts as Doc 2005-16277; for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.

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