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Rev. Proc. 2004-54

Section 5. Effect on Other Documents

Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Revenue Procedure 2003-30, 2003-17 I.R.B. 822, dated April 28, 2003 (reprinted as Publication 1141, Revised 5-2003), is superseded.

List of Exhibits

Exhibit A — Form W-2 (Copy A) (Red-Ink)

Exhibit B - Form W-3 (Red-Ink)

Exhibit C - Form W-2 (Copy B)

Exhibit D — Form W-2 (Alternative Employee Copies) (Illustrating Horizontal and Vertical Formats)

Exhibit E — Form W-2 (Copy A) (Laser-Printed)

Exhibit F - Form W-3 (Laser-Printed)

August 23, 2004 336 2004–34 I.R.B.

August 23, 2004 340 2004–34 I.R.B.

August 23, 2004 342 2004–34 I.R.B.

income under section 842(b) that would result from using the most recently available domestic asset/liability percentage and domestic investment yield. Thus, for installment payments due after the publication of this revenue procedure, the domestic asset/liability percentages and the domestic investment yields provided in this revenue procedure must be used to compute the minimum effectively connected net investment income. However, if the due date of an installment is less than 20 days after the date this revenue procedure is published in the Internal Revenue Bulletin, the asset/liability percentages and domestic investment yields provided in Rev. Proc. 2003–70 may be used to compute the minimum effectively connected net investment income for such installment. For further guidance in computing estimated tax, see Notice 89–96.

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▸Contents — Internal Revenue Bulletin 2004-34

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