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IRS Releases Electronic And Magnetic Media Filing Requirements.

JUL. 25, 2003

Rev. Proc. 2003-52; 2003-2 C.B. 134

DATED JUL. 25, 2003
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For a summary of Rev. Proc. 2002-34, see Tax Notes, Jul. 1,

    2002, p. 69; for the full text, see Doc 2002-14965 (79 original

    pages), or 2002 TNT 121-10.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2003-17491 (87 original pages)
  • Tax Analysts Electronic Citation
    2003 TNT 144-8
Citations: Rev. Proc. 2003-52; 2003-2 C.B. 134

Superseded by Rev. Proc. 2004-50

[Editor's Note: The full text of this document is available from Tax Analysts as Doc 2003-17491 (87 original pages); for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.]

Rev. Proc. 2003-52

The Service has issued (Rev. Proc. 2003-52) the requirements for filing Forms 1098, 1099, 5498, and W-2G electronically or on magnetic media. Rev. Proc. 2003-52 must be used for the preparation of tax year 2003 information returns, and information returns for tax years before 2003. Rev. Proc. 2003-52 supersedes Rev. Proc. 2002-34, 2002-25 IRB 1205. (For a summary of Rev. Proc. 2002-34, see Tax Notes, Jul. 1, 2002, p. 69; for the full text, see Doc 2002-14965 (79 original pages), or 2002 TNT 121-10.)

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For a summary of Rev. Proc. 2002-34, see Tax Notes, Jul. 1,

    2002, p. 69; for the full text, see Doc 2002-14965 (79 original

    pages), or 2002 TNT 121-10.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2003-17491 (87 original pages)
  • Tax Analysts Electronic Citation
    2003 TNT 144-8
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