bulletin Internal Revenue›Rev. Proc. 96-63, 1996–2 C.B. 420, is

SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs those who participate in the Form 1040 OnLine Filing Program of their obligations to the Internal Revenue Service, taxpayers, and other participants. The following returns can be filed under the Form 1040 On-Line Filing Program: (1) 1997 Form 1040 and 1997 Form 1040A, U.S. Individual Income Tax Return; and (2) 1997 Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents. This revenue procedure updates and supersedes Rev. Proc. 96–62, 1996-2 C.B. 412.

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▸Contents — Internal Revenue Bulletin 1997-52

Internal Revenue Bulletin 1997-52

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