Skip to content

bulletin Internal Revenue›Introduction

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

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

Ask AI about this code
▸Contents — 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.