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IRS Corrects Rules For Paper Substitutes Of Forms W-2 And W-3.

JUN. 4, 2001

Announcement 2001-59; 2001-1 C.B. 1331

DATED JUN. 4, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For a summary of Rev. Proc. 2001-26, see Tax Notes, Apr. 30, 2001, p.

    749; for the full text, see Doc 2001-11351 (11 original pages); 2001

    TNT 78-6, or H&D, Apr. 23, 2001, p. 1090.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    returns, information
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-15607 (2 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 107-9
Citations: Announcement 2001-59; 2001-1 C.B. 1331

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."

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For a summary of Rev. Proc. 2001-26, see Tax Notes, Apr. 30, 2001, p.

    749; for the full text, see Doc 2001-11351 (11 original pages); 2001

    TNT 78-6, or H&D, Apr. 23, 2001, p. 1090.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    returns, information
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-15607 (2 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 107-9
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