Skip to content

Part IV. Applicable Federal Interest Rates.

Section 4. Filing Requirements

Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 5. Form 8508, Request for Waiver from Filing Information Returns on Magnetic Media Section 6. Vendor List Section 7. Form 4419, Application for Filing Information Returns Magnetically/Electronically Section 8. Test Files Section 9. Filing of Form 1042–S Magnetically/Electronically and Retention Requirements Section 10. Due Dates Section 11. Extensions of Time to

suggestions for making it more helpful and user friendly, can be addressed to Internal Revenue Service, Martinsburg Computing Center, P. O. Box 1359, Martinsburg, WV 25401 ATTN: Information Returns Branch, Mail Stop 360.

.04 It is unlawful to intentionally transmit a computer virus to the Internal Revenue Service. Violators may be subject to a fine and/or imprisonment.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 1996-2

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.