ADMINISTRATIVE

Rev. Proc. 2001–9, page 328. Electronic filing, Form 940. This procedure provides taxpayers, reporting agents, transmitters, and software developers with the requirements for electronically filing Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, as part of the Form 940 e-file Program. Rev. Proc. 96–17 modified.

Announcement 2001–6, page 357. An updated edition of Publication 547, Casualties, Disasters, and Thefts ( Business and Nonbusiness ) (revised December 2000), will be available soon.

Announcement 2001–7, page 357. This document contains a correction to Announcement 200097, 2000–48 I.R.B. 557. Employers are advised that the use of Code V (Income from the exercise of nonstatutory stock options) in box 12 of Form W-2 is optional for the 2001 Form W-2.

Announcement 2001–8, page 357. An updated edition of Publication 583, Starting a Business and Keeping Records (revised December 2000), is now available.

Announcement 2001–9, page 357. Test of mediation procedure for appeals. This announcement extends the test of the mediation procedure set forth in Announcement 98–99, 1998–2 C.B. 650, for an additional one-year period beginning on January 16, 2001, the date this announcement is published in the Internal Revenue Bulletin.

January 16, 2001 2001–3 I.R.B.