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Section 7. Drafting Information
Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States
The principal author of this revenue procedure is James E. Holland, Jr. of the Employee Plans Division. For further information regarding this revenue procedure, call (202) 622-6076 between 2:30 and 3:30 Eastern time (not a toll free number) Monday through Thursday. Mr. Holland’s number is (202) 622-6730 (also not a toll free number).
Publication 1239 (Rev. 8–99) Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips Magneti- cally/Electronically
Rev. Proc. 99–46 Reprinted from IR Bulletin l999–49 dated December 6, 1999
(Contains copies of Forms 4419, 4804, 4802, 8508 and 8809 for taxpayers’ use.)
NOTE: Use this revenue procedure to prepare Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, for submission to Internal Revenue Service (IRS) using any of the following:
Magnetic Tape
3 1 ⁄2-inch Diskette
Tape Cartridges
8mm, 4mm and Quarter Inch Cartridges (QIC)
Electronic Filing
Please read this publication carefully. Persons required to file may be subject to penalties if they do not follow the instructions in this revenue procedure.
1999–49 I.R.B. 605 December 6, 1999
TABLE OF CONTENTS
PART A. GENERAL
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