Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-37 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 2. NATURE OF CHANGES SECTION 3. WHERE TO FILE AND HOW TO CONTACT THE IRS MARTINSBURG COMPUTING CENTER SECTION 4. FILING REQUIREMENTS SECTION 5. REQUEST FOR WAIVER FROM FILING INFORMATION RETURNS ON MAGNETIC MEDIA SECTION 6. APPLICATION FOR MAGNETIC/ELECTRONIC REPORTING SECTION 7. TEST FILES SECTION 8. FILING OF FORM 8027 MAGNETICALLY/ELECTRONICALLY SECTION 9. FILING DATES SECTION 10. EXTENSIONS OF TIME TO FILE SECTION 11. PROCESSING OF MAGNETIC/ELECTRONIC RETURNS SECTION 12. PENALTIES SECTION 13. CORRECTED RETURNS, SUBSTITUTE FORMS, AND COMPUTER-GENERATED FORMS SECTION 14. EFFECT ON PAPER RETURNS SECTION 15. DEFINITIONS

PART B. MAGNETIC/ELECTRONIC SPECIFICATIONS

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▸Contents — Internal Revenue Bulletin 1998-37

Internal Revenue Bulletin 1998-37

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