Part III. Administrative, Procedural, and Miscellaneous

gram, a Form 1040NR cannot be filed magnetically or electronically after the first Friday of December following the close of the taxable year, notwithstanding the fact that the taxpayer has been granted an extension to file beyond that date.

.06 An amended tax return cannot be filed magnetically or electronically under the 1040NR Program. A taxpayer must file an amended tax return on paper in accordance with the instructions for Form 1040X, Amended U.S. Individual Income Tax Return.

.07 Upon request, the Project Office will provide technical information (file specifications, record layouts, and testing procedures) for filing Form 1040NR magnetically or electronically.

.08 Some of the updates and changes to Rev. Proc. 99–25 are as follows:

(1) the requirement that a return originator must retain and make available to the Service a complete copy of the data portion of the taxpayer’s return is amended to require that the data portion can be converted into a paper return format should the Service request that format (Section 5.11(4)(b)); and

(2) the requirement that a return originator retain certain materials is amended to require that the materials be retained until the end of the calendar year following the year in which a return was filed (Section 5.11(5)).

SECTION 3. 1040NR PROGRAM PARTICIPANTS—DEFINITIONS

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

Rev. Proc. 2000–24

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 TAX DECLARATION 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