Federal housing law
Internal Revenue Bulletin 2002-25
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 67 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2002–25 June 24, 2002
- The IRS Mission
▸Introduction
Overview- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Section 1. Purpose
- Section 1. General
- Section 1. Tape Cartridge Specifications
- Section 1. General
- Section 1. General - Extensions
▸✆
Overview- ☛ Note: Because the IRS processes paper forms by machine (optical character recognition equipm…
- ☛ Note: EXCEPTIONS — An additional Form 4419 is required for filing each of the following type…
- ☛ Note: Due to security regulations at MCC, the Internal Revenue police officers will only acc…
- ☛ Note: Filers should never send anything to IRS/MCC marked “Replacement” unless IRS/MCC has r…
- ☛ Note: Do NOT resubmit your entire file as corrections. This will result in duplicate filing …
- ☛ Note: References to Form 4804 apply to magnetically filed media only. Form 4804 is not requi…
- ☛ Note: References to Form 4804 apply to magnetically filed media only. Form 4804 is not requi…
- ☛ Note 1: See the 2002 General Instructions for Forms 1099, 1098, 5498, and W–2G for additiona…
- ☛ Note 2: If a filer is correcting the name and/or TIN in addition to any errors listed in ite…
- ☛ Note: Corrections should only be made to records that have been submitted incorrectly, not t…
- ☛ Note: Filers should never transmit anything to IRS/MCC as a “Replacement” file unless FILE S…
▸When the upload is complete, the screen will display the total bytes received and tell you the…
- If you selected “B” for a replacement file, select one of the following:
▸When the upload is complete, the screen will display the total bytes received and the name IRS…
Overview- ☛ Note: Filers should indicate on the external media label whether the cartridge is 18-track, …
- ☛ Note: Beginning in calendar year 2004 for Tax Year 2003, IRS/MCC will no longer accept 8mm, …
- ☛ Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
- ☛ Note: Any correspondence relating to problem media or electronic files will be sent to this …
- ☛ Note: In-house programmer is defined as an employee or a hired contract programmer. If your …
- ☛ Note: For foreign entities that are not required to have a TIN, this field must be blank.
- ☛ Note: A type of return and an amount code must be present in every Payer “A” Record even if …
- ☛ Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss …
- ☛ Note 2: Payment Amount Fields 6, 7, 8, and 9 are to be used for the reporting of regulated f…
- ☛ Note: Use Amount Code 7 only if a combined Form 1099–A and 1099–C is being filed.
- ☛ Note 1: When using the Direct Sales Indicator in position 547 of the Payee “B” Record, use T…
- ☛ Note 2: Do not report timber royalties under a “pay-as-cut” contract; these must be reported…
- ☛ Note 1: If the taxable amount cannot be determined, enter a “1” (one) in position 547 of the…
- ☛ Note 2: For Form 1099–R, report the Roth conversion or total amount distributed from an IRA,…
- ☛ Note: Include payments of timber royalties made under a “pay-as-cut” contract, reportable un…
- ☛ Note 2: Also include employee contributions to an IRA under a SEP plan but not salary reduct…
- ☛ Note: This is the amount of any rollover made to this MSA in 2002 after a distribution from …
- ☛ Note: If selecting the Replacement File Indicator in Position 49, Field Positions 48 and 50 …
- ☛ Note: C, G, and non-coded records must be reported using separate Payer “A” Records. Refer t…
- ☛ Note: Imbedded blanks, extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr…
- ☛ Note: If you are required to report payments made through Foreign Intermediaries and Foreign…
- ☛ Note: If you are required to report payments made through Foreign Intermediaries and Foreign…
- ☛ Note: This data is not considered prior year data since it is required to be reported in the…
- ☛ Note: If reporting a direct sales indicator only, use Type of Return “A” in Field Position 2…
- ☛ Note: The trustee of the first IRA must report the recharacterization as a distribution on F…
- ☛ Note: For Form 1099-R, generally, report the Roth conversion or total amount distributed fro…
- ☛ Note: A total distribution is one or more distributions within one tax year in which the ent…
- ☛ Note: For Tax Year 2002, if you will be filing Forms 1098, 1099, or W-2G electronically, the…
- ☛ Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in pr…
- ☛ Note: Do not enter any other values in this field. Submit a separate record for each documen…
- Part IV. Items of General Interest
- Definition of Terms
- Abbreviations