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Abbreviations›Rev. Rul. 2004-86, 2004-33 I.R.B. 191

EMPLOYMENT TAX

Internal Revenue Bulletin 2004-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Forms W-2, W-4, W-5, 941, and Schedule D (Form 941), infor mation reporting, successor employer, acquisitions, statutory mergers, or consolidations (RP 53) 34, 320 Information reporting, Forms W-2, W-4, W-5, 941, and Sched ule D (Form 941), successor employer, acquisitions, statutory mergers, or consolidations (RP 53) 34, 320 Obsolete rulings (RR 90) 34, 317 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Publications, 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 54) 34, 325 Regulations:

26 CFR 31.3406(g)–1, amended; 31.3406(j)–1, amended; 31.3406(j)–1T, removed; 301.6724–1, amended; 602.101, amended; information reporting and backup withholding for payment card transactions (TD 9136) 31, 112 Substitute Forms W-2 and W-3, general rules and specifications

(RP 54) 34, 325

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▸Contents — Internal Revenue Bulletin 2004-35
Internal Revenue Bulletin 2004-35

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