SEC. 3. OFFICE — Internal Revenue Bulletin 1999-21

AND BUDGET (OMB) REQUIREMENTS FOR SUBSTITUTE FORMS

.01 The Paperwork Reduction Act requires: (1) OMB approval of IRS tax forms, (2) that each form (all copies) show the OMB approval number and, when appropriate, the form's expiration date, and (3) that the form (or its instructions) state why the IRS is collecting the information, how we will use it and whether it must be given to us. The official IRS form (or instructions) will contain this information.

.02 As it applies to substitute IRS forms, this means:

All substitute forms (all copies) must show the OMB number as it appears on the official IRS printed form (see Exhibits A and B).
The OMB number must be in one of the following formats:

OMB No. 1545-0008 (preferred),

or OMB # 1545-0008 3. You must inform the users of your substitute forms of the reasons for IRS collection, use, and requirements, as stated in the instructions for the official IRS form.

Sec. 4. FORMS and PUBLICATIONS

.01 Electronic access to IRS tax forms, instructions, publications, and other tax data is available through the following:

Modem: IRIS at FedWorld (703) 321-8020 Technical questions regarding Fed- World can be directed to the FedWorld help desk 24 hours a day at (703) 487- 4608. Internet: Telnet - iris.irs.ustreas.gov

FTP - ftp.irs.ustreas.gov http://ftp.fedworld.gov/pub/irs-irbs/ irb99-21.pdf WWW - http://www.irs.ustreas.gov Fax Forms: (703) 368-9694 .02 Over 100 of the most requested forms and instructions may be obtained via your fax machine. Just call (703)3689694 from the telephone connected to your fax machine.

.03 A CD-ROM containing over 2,000 tax forms, instructions, and publications may be purchased from the Government Printing Office (GPO), Superintendent of Documents. Current tax year materials, and tax year forms for each year beginning with 1991 and publications beginning with 1994, are included on the disc. Please be advised when ordering via CDROM, Copy A cannot be used to file with the SSA. Copy A must be in red dropout ink to be acceptable to the SSA. To order the CD-ROM, call Superintendent of Documents at (202) 512-1800 (select Option #1), or by computer through GPO’s Internet Web Site (http;//www.access. gpo.gov/su docs).

.04 A list of the Social Security Administrations ESLO Coordinators is included in the Appendix.

Sec. 5 EFFECT ON OTHER REVENUE PROCEDURES

.01 Rev. Procs. 98-33, 1998-19, dated May 11, 1998 (Reprinted as Publication 1141, Revised 4-98 ), is superseded.

May 24, 1999 16 1999–21 I.R.B.

1999–21 I.R.B. 17 May 24, 1999

May 24, 1999 18 1999–21 I.R.B.

1999–21 I.R.B. 19 May 24, 1999

May 24, 1999 20 1999–21 I.R.B.

1999–21 I.R.B. 21 May 24, 1999

May 24, 1999 22 1999–21 I.R.B.

1999–21 I.R.B. 23 May 24, 1999

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

Rev. Proc. 99–25

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 TAXDECLARATION 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 RETURNS SECTION 11 ADVERTISING STANDARDS FOR 1040NR FILERS AND FINANCIAL INSTITUTIONS SECTION 12 MONITORING AND SUSPENSION OF A 1040NR FILER SECTION 13 ADMINISTRATIVE REVIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE 1040NR PROGRAM SECTION 14 ADMINISTRATIVE REVIEW PROCESS FOR SUSPENSION FROM THE 1040NR PROGRAM SECTION 15 EFFECT ON OTHER DOCUMENTS SECTION 16 EFFECTIVE DATE SECTION 17 PROJECT OFFICE INFORMATION