SECTION 4. EFFECTIVE DATE

This revenue procedure is effective for taxable years beginning after December 31, 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is Roger M. Brown of the Office of the Associate Chief Counsel (International). For further information regarding this revenue procedure, please contact Mr. Brown at (202) 622-3870 (not a tollfree call), or write to the Internal Revenue Service, Office of the Associate Chief Counsel (International), 1111 Constitution Avenue, NW, Washington, DC

1998–23 I.R.B. 9 June 8, 1998

(1) 1040NR RETURN ORIGINATOR. A “1040NR Return Originator” is: (a) a “1040NR Return Preparer” who prepares tax returns, including Forms 8453– NR, for taxpayers who intend to have their returns magnetically or electronically filed; and/or (b) a “1040NR Return Collector” who accepts completed tax returns, including Forms 8453–NR, from taxpayers who intend to have their returns magnetically or electronically filed.

20224, Attention: CC:INTL:Br5, Room 4562.

26 CFR 601.602 : Tax forms and instructions. (Also Part I, sections 6012, 6061; 1.6012–5, 1.6061–1.)

Rev. Proc. 98–36

CONTENTS SECTION 1 PURPOSE SECTION 2 BACKGROUND AND CHANGES SECTION 3 1040NR PROGRAM PARTICIPANTS—DEFINITIONS SECTION 4 ACCEPTANCE INTO THE 1040NR PROGRAM SECTION 5 RESPONSIBILITIES OF A 1040NR FILER SECTION 6 PENALTIES SECTION 7 FORM 8453-NR, U.S. NONRESIDENT ALIEN INCOME TAX DECLARATION FOR MAGNETIC MEDIA FILING SECTION 8 INFORMATION A 1040NR FILER MUST PROVIDE TO THE TAXPAYER SECTION 9 DIRECT DEPOSIT OF REFUNDS SECTION 10 BALANCE DUE RE TURNS SECTION 11 ADVERTISING STAN DARDS FOR 1040NR FILERS AND FINANCIAL INSTITUTIONS SECTION 12 MONITORING AND SUSPENSION OF A 1040NR FILER SECTION 13 ADMINISTRATIVE RE VIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE 1040NR PROGRAM SECTION 14 ADMINISTRATIVE RE VIEW PROCESS FOR SUSPENSION FROM THE 1040NR PROGRAM SECTION 15 EFFECT ON OTHER

DOCUMENTS SECTION 16 EFFECTIVE DATE SECTION 17 PROJECT OFFICE IN FORMATION