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Introduction›✆

☛ Note: References to Form 4804 apply to magnetically filed media only. Form 4804 is…

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

ted electronically through the FIRE System.

Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both Transactions 1 and 2. (See Note 1.) 1. Original return was filed with one or more of the follow- Transaction 1: Identify incorrect returns. ing errors:

(a) No payee TIN (SSN, ITIN, ATIN or EIN) (b) Incorrect payee TIN (c) Incorrect payee name (d) Wrong type of indicator

A. Prepare a new Form 4804 that includes information related to

this new file. B. Mark “Correction” in Block 1 of Form 4804. C. Prepare a new file. The first record on the file will be the Transmitter “T” Record.

2002–25 I.R.B. 1217 June 24, 2002

Guidelines for Filing Corrected Returns Electronically/Magnetically (Continued) Error Made on the Original Return How To File the Corrected Return

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▸Contents — Internal Revenue Bulletin 2002-25
Internal Revenue Bulletin 2002-25

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