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Section 1. Purpose

Internal Revenue Bulletin 1999-2 · 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. Form 4419, Application for Filing Information Returns Magnetically/Electronically Section 5. Filing Requirements Section 6. Filing of Information Returns for Federal Contracts Section 7. Filing Dates Section 8. Processing of Magnetic Media Returns Section 9. How to File Corrected Returns Section 10. Taxpayer Identification Numbers Section 11. Effect on Paper Returns Section 12. Definition of Terms Section 13. State Abbreviations Section 14. Effective Date

PART B. RECORD SPECIFICATIONS

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▸Contents — Internal Revenue Bulletin 1999-2

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