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IRS Revises Electronic Filing Requirements.

SEP. 12, 2011

Rev. Proc. 2011-40; 2011-37 I.R.B. 235

DATED SEP. 12, 2011
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Citations: Rev. Proc. 2011-40; 2011-37 I.R.B. 235

Superseded by Rev. Proc. 2012-30 Corrected by Announcement 2012-6

[Editor's Note:

For the full text of Rev. Proc. 2011-40, 2011-37 I.R.B. 235, see Doc 2011-19239.

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The IRS has provided (Rev. Proc. 2011-40, 2011-37 I.R.B. 235) updates and revisions to Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, for use in preparing 2011 and prior year information returns. The revenue procedure supersedes Rev. Proc. 2010-26.

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