SECTION 7. FORM 8453–NR, U.S.

NONRESIDENT ALIEN INCOME TAX DECLARATION FOR MAGNETIC MEDIA FILING

.01 Procedures for Completing Form 8453–NR. (1) Form 8453–NR must be completed in accordance with the instructions for Form 8453–NR.

(2) The taxpayer’s name, address, taxpayer identification number, tax return information, and direct deposit of refund information in the transmitted media submission must be identical to the information on the Form 8453–NR that the taxpayer signed and provided for submission to the Service.

(3) After the transmitted media return has been prepared and before the return is submitted, the taxpayer must

.18 A Software Developer must:

(1) promptly correct any software error that causes a transmitted media return to be rejected; and

(2) promptly distribute any software correction made to its software packages to all 1040NR Filers utilizing these packages.

(3) not incorporate into its software a Service-assigned production password.

.19 In addition to the specific responsibilities described in this section, a 1040NR Filer must meet all the requirements of this revenue procedure to keep the privilege of participating in the 1040NR Program.