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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 1999-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective (Insert date of publication).

DRAFTING INFORMATION

The principal author of this revenue procedure is Jack Malgeri of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Malgeri at (202) 622-3040 (not a toll-free call).

January 11, 1999 16 1999–2 I.R.B.

Rev. Proc. 99–9

Use this revenue procedure to prepare Form 8596 for submission to Internal Service (IRS) using any of the following:

  • Magnetic Tape

  • Tape Cartridge

  • 8mm, 4mm, and Quarter Inch Cartridges

  • 3 1 ⁄2-inch Diskette

Note: IRS, Martinsburg Computing Center has discontinued processing 5 1 ⁄4-inch diskettes. Filers who currently use this type of media for filing should consider one of the acceptable options from the list above.

NOTE: Following is a list of related forms for filing Information Returns Magnetically/Electronically:

  • Form 4419 — Application for Filing Information Returns Magnetically/Electronically

  • Form 4804 — Transmittal of Information Returns Reported Magnetically/Electronically

  • Form 4802 — Transmittal of Information Returns Reported Magnetically/Electronically (Continuation)

  • Notice 210 — Preparation Instructions for Media Label

Caution to Filers:

Format changes to accommodate Year 2000 will occur for Tax Year 1998 in calendar year 1999, as well as a significant change in record size from 420 positions to 750 positions.

Treasury has mandated that all electronic year dates exchanged with non-IRS organizations, both government and private, both input and output, shall adhere to the following:

  • All Gregorian date formats will be in the format “YYYYMMDD”.

  • All other year date formats (e.g., Julian, Tax Period, Cycle Dates) will expand representations from 2-digit year to 4-digit

year: “YYYY”.

The Internal Revenue Service, Martinsburg Computing Center encourages filers to make copies of the blank forms in the back of this publication.

Table of Contents

PART A. GENERAL

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▸Contents — Internal Revenue Bulletin 1999-2
Internal Revenue Bulletin 1999-2

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