Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 8. MAGNETIC TAPE

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

FILING

.01 An Agent must ensure that a magnetic tape return is filed on or

only applies to correcting administrative errors. Any Form 945 filed on magnetic tape with an adjustment to a preceding year must be supported by a statement or Form 941c. The statement must identify the taxpayer and explain the adjustment. An Agent must send the paper supporting documents and the magnetic tape containing the corrections to Forms 945 in the same shipment. For specification details, see Publication 1833.

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▸Contents — Internal Revenue Bulletin 1996-4

Internal Revenue Bulletin 1996-4

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