SECTION 1. PURPOSE

Internal Revenue Bulletin 1999-49 · 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. FILING OF FORM 8027 MAGNETICALLY/ELECTRONICALLY SECTION 8. FILING DATES SECTION 9. EXTENSIONS OF TIME TO FILE SECTION 10. PROCESSING OF MAGNETIC/ELECTRONIC RETURNS SECTION 11. PENALTIES SECTION 12. CORRECTED RETURNS, SUBSTITUTE FORMS, AND COMPUTER-GENERATED FORMS SECTION 13. EFFECT ON PAPER RETURNS SECTION 14. DEFINITIONS

PART B. MAGNETIC/ELECTRONIC SPECIFICATIONS

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1999-49

Internal Revenue Bulletin 1999-49

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.