Section 1. Purpose

Internal Revenue Bulletin 2001-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 2. Where to File and How to

Contact the IRS Martinsburg Computing Center Section 3. Filing Requirements Section 4. Filing of Form(s) 8851

Magnetically/Electronically Section 5. Preparation Instructions for

Media Label Section 6. Due Dates Section 7. Processing of Information

Returns Magnetically/Electronically Section 8. Effect on Paper Documents Section 9. Definition of Terms

Part B. Magnetic Media Specifications

Part C. Electronic Filing Specifications

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▸Contents — Internal Revenue Bulletin 2001-20

Internal Revenue Bulletin 2001-20

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