bulletin Internal Revenue›Introduction
SECTION 1. PURPOSE
Internal Revenue Bulletin 1998-23 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure informs those who participate in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return (“1040NR Program”), of their obligations to the Internal Revenue Service, taxpayers, and other participants. This revenue procedure updates and supersedes Rev. Proc. 97–28, 1997–1 C.B. 691.
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