IRS Corrects Rules For Paper Substitutes Of Forms W-2 And W-3.
Announcement 2001-59; 2001-1 C.B. 1331
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor a summary of Rev. Proc. 2001-26, see Tax Notes, Apr. 30, 2001, p.
- Code Sections
- Subject Areas/Tax Topics
- Index Termsreturns, information
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-15607 (2 original pages)
- Tax Analysts Electronic Citation2001 TNT 107-9
Announcement 2001-59
This document contains corrections to Rev. Proc. 2001-26 (2001-17 I.R.B. 1093).
NEED FOR CORRECTION
As published, Rev. Proc. 2001-26 contains the following errors that may prove to be misleading and are in need of clarification.
1. On page 1096, PART A, SEC. 4, paragraph #.08; the language "If employers submit MMREF-1 file on magnetic tape cartridge, a Form 6559 is required." is corrected to read: "If employers submit MMREF-1 file on magnetic tape or tape cartridge, a Form 6559 is required."
2. On page 1100, PART B, SEC. 2, Paragraph #.05, #4; the language "Also, if an employer will only be reporting amounts for a 401(k) plan in box 13, those instructions may be modified to cover only Code D and its instructions." is corrected to read: "Also, if an employer will only be reporting amounts for a 401(k) plan in box 12, those instructions may be modified to cover only Code D and its instructions."
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor a summary of Rev. Proc. 2001-26, see Tax Notes, Apr. 30, 2001, p.
- Code Sections
- Subject Areas/Tax Topics
- Index Termsreturns, information
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-15607 (2 original pages)
- Tax Analysts Electronic Citation2001 TNT 107-9