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Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516

EMPLOYMENT TAX

Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Automatic extension of time to file certain information returns

and exempt organization returns (TD 9163) 52, 1025 Delinquent tax, levy on wages, salary, and other income, exempt

amount tables (Notice 81) 51, 996 Federal unemployment tax (FUTA) deposits – special rule, accu mulated amount does not exceed $500 (TD 9162) 51, 987 Forms:

W-2, 2005, new Code Y for Box 12 (Ann 96) 47, 872 W-2, W-4, W-5, 941, and Schedule D (Form 941), informa tion 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 New Code Y on 2005 Form W-2, Box 12 (Ann 96) 47, 872 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 Place for filing returns or other documents (TD 9156) 42, 669

2004–52 I.R.B. vi December 27, 2004

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▸Contents — Internal Revenue Bulletin 2004-52
Internal Revenue Bulletin 2004-52

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