bulletin Internal Revenue›Introduction›Part III. Administrative, Procedural, and Miscellaneous
Chapter 4 Additional Resources Guidance from Other Revenue Procedures
Internal Revenue Bulletin 1997-50 · 2026-10-03 edition · updated 2026-10-04 · United States
General Guidance for the substitute tax forms not covered in this revenue procedure and the revenue procedures that govern their use are as follows:
- Revenue Procedure 94–79, IRS Publication 1355, Requirements and Conditions for the Reproduction,
Private Design, and Printing of Substitute Forms 1040–ES.
- Revenue Procedures 96–24 and 96–24a, IRS Publication 1141, General Rules and Specifications for
Private Printing of Substitute Forms W–2 and W–3.
- Revenue Procedure 97–32* and 97–32A, IRS Publication 1179, Specifications for Paper Document
Reporting and Paper Substitutes for Forms 1096, 1098, 1099 Series, 5498, and W–2G.
*Due to a numbering error, some copies of Revenue Procedure 97–32 may display 97–43 instead. Please refer to the publication number and title to be sure that you have the correct publication.
- Revenue Procedure 96–11, IRS Publication 1187, Specifications for Filing Form 1042–S, Foreign Person’s
U.S. Source Income Subject to Withholding, on Magnetic Tape.
- Revenue Procedure 96–36, IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and
W–2G Magnetically or Electronically.
- Revenue Procedure 95–18, IRS Publication 1223, Specifications for Private Printing of Substitute Forms
W–2c and W–3c.
December 15, 1997 30 1997–50 I.R.B.
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