Introduction›✆›When the upload is complete, the screen will display the total bytes received and the name IRS assigned to your file.

☛ Note 1: The payment amount field associated with Amount Code 2 may be used to report…

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

transaction on a forward contract. Refer to the “B” Record — General Field Descriptions and Record Layouts, Pay- ment Amount Fields, for instructions on reporting negative amounts.

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▸Contents — Internal Revenue Bulletin 2002-25

Internal Revenue Bulletin 2002-25

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