SECTION 5. AUDIT — Internal Revenue Bulletin 2003-47

If the taxpayer currently uses a method consistent with the safe harbors for determining whether a unit is a low-income unit under § 42(i)(3)(A) at the beginning of the first taxable year of the building’s credit period under § 42(f)(1) (as described in section 4 of this revenue procedure), the issue will not be raised by the Service in a taxable year that ends before November 24, 2003. Also, if the taxpayer currently

NOTE:

Following is a list of related instructions and forms for filing Form 1042–S Electronically/Magnetically:

• Current Instructions for Form 1042–S • Form 4419 — Application for Filing Information…¶

• Notice 210 — Preparation Instructions for Media Labels • Publication 515 —Withholding…¶

explanation of tax law associated with Form 1042–S)

Exceptions & meaning →

• Publication 901 — U.S. Tax Treaties¶

The Internal Revenue Service (IRS), Martinsburg Computing Center (MCC) encourages filers to make copies of the blank forms in the back of this publication for future use. These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676). You can also download forms and publications from the IRS Web Site at www.irs.gov.

November 24, 2003 1099 2003-47 I.R.B.

IMPORTANT NOTES:

IRS/MCC no longer accepts 8mm, 4mm, and Quarter-Inch Cartridges (QIC) for filing information returns.

The FIRE System will be down from December 24 through January 5 for upgrading. It is not operational during this time for electronic submissions.

Rev. Proc. 2003–83

TABLE OF CONTENTS

Part A. General

SEC. 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1102

SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR 2003 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1102

SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER . . . . . . . . . . . . . . . . . . . 1103

SEC. 4. FILING REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1104

SEC. 5. VENDOR LIST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1104

Exceptions & meaning →