Federal housing law
Internal Revenue Bulletin 2005-44
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 12 chapters · 109 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 2005-44 October 31, 2005
- The IRS Mission
▸Rev. Proc. 2005-69
Overview- • Using official or acceptable substitute forms to furnish information to recipients.
- • The IRS operates a central call site to answer questions related to information returns,
- • For other tax information related to business returns or accounts, call 1-800-829-4933. If
- • Form 1098-C: The American Job Creation Act of 2004 (The Act), P.L. 108–357, added
- • Form 1099-G: New Box 5, ATAA Payments, has been added to the form to report payments
- • Form 1099-PATR: Box 6 of Form 1099-PATR that previously was used to report pass
- • P.L. 109–58 requires an additional box to be added to 2005 Form 1099-PATR. Form 1099
- • Form 1099-SA and Form 5498-SA: Medicare + Choice (M+C) MSA has been replaced
- • Only chemically backed paper is acceptable for Copy A. Front and back chemically treated
- • Carbon-coated forms are not permitted. • Chemically transferred images must be black.
- • MacBeth PCM-II . The tested Print Contrast Signal (PCS) values when using the MacBeth
- • Kidder 082A . The tested PCS values when using the Kidder 082A tester on the Infra Red
- • Alternative testers . Alternative testers must be approved by the Government so that tested
- • It is printed in the OCR ink color prescribed for the form, and • No part of the indicia is …
- • The name of the appropriate form recipient must be shown on the first or second name line
- • No descriptive information or other name may precede the form recipient's name. • Only one f…
- • Trust's employer identification number (EIN) in the recipient's TIN area, • Trust's name on …
- • Use dollar signs ($), ampersands (&), asterisks ( ), commas (,), or other special characters
- • Use apostrophes (’), asteriks ( ), or other special characters on the payee name line. • Fol…
- • Staple Forms 1096 to the transmitted returns. Any staple holes near the return code number
- • Type other information on Copy A. • Cut or separate the individual forms on the sheet of for…
- • All copies must be clearly legible, • All copies must be able to be photocopied, and • Fadin…
- • All information pertaining to a particular type of payment must be located and blocked
- • The composite form recipient statement must prominently display the tax year, form num
- • Any information required by the official IRS forms that would otherwise be repeated in
- • A composite statement is an acceptable substitute only if the type of payment and the recip
- • Substitute payments in lieu of dividends reported in Box 8 of Form 1099-MISC may be
- • Form 1099-B information may be reported on a composite form with the forms specified
- • Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C. • Royaltie…
- • Form 1098—
- • Form 1098-C:
- • Form 1098-E — “This is important tax information and is being furnished to the Internal
- • Forms 1099-A, 1099-C, and 1099-CAP:
- • Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, and
- • Forms 1099-H:
- • Form 1099-LTC:
- • Form 1099-R:
- • Form 1099-S:
- • Form 1099-SA:
- • Form W-2G:
- • Form 5498 — “This information is being furnished to the Internal Revenue Service.”
- • Form 5498-SA — “The information in boxes 1 through 6 is being furnished to the Internal
- • Form 1098-E — Copy B “For Borrower”; Copy C “For Recipient.” • Form 1098-T — Copy B “For Stu…
- • Form 1099-C — Copy B “For Debtor”; Copy C “For Creditor.” • Form 1099-CAP — Copy B “For Shar…
- • Form 1099-MISC — Copy 1 “For State Tax Department”; Copy B “For Recipient”; Copy
- • Form 1099-R — Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
- • Form 1099-S — Copy B “For Transferor”; Copy C “For Filer.” • Form 5498 — Copy B “For Partici…
- • The scope and duration of the consent. For example, whether the consent applies to every
- • How to obtain a paper copy after giving consent. • How to withdraw the consent. The consent …
- • Notice of termination. The notice must state under what conditions the statements will no
- • Procedures to update the recipient’s information. • A description of the hardware and softwa…
- • Post, on or before the January 31 due date, the applicable statement on a website accessible
- • Inform the recipient, electronically or by mail, of the posting and how to access and print
- • The term “Recipient’s U.S. TIN” for an individual means the social security number (SSN)
- • Withholding agents are requested to type or machine print whenever possible, provide qual
- • The “VOID,” “CORRECTED,” and “PRO-RATA BASIS REPORTING” boxes must be
- • Substitute forms prepared in continuous or strip form must be burst and stripped to conform
- • OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains
- • Each IRS form (or its instructions) states:
- • For Copy A, the OMB number must appear exactly as shown on the official IRS form. • For any …
- • The Internet. • CD-ROM. • GPO Superintendent of Documents Bookstores.
- • Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form.
- Part IV. Items of General Interest
- Announcement 2005-76
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity …
- Censure Issued by Consent
- Definition of Terms
▸Abbreviations
Overview- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Notice 2005-64, 2005-36 I.R.B. 471
- Notice 2005-57, 2005-32 I.R.B. 267
- Rev. Proc. 2005-55, 2005-34 I.R.B. 367
- Rev. Proc. 2005-60, 2005-35 I.R.B. 449
- Rev. Rul. 2005-42, 2005-28 I.R.B. 67
- Rev. Proc. 2005-69, 2005-44 I.R.B. 864
- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
▸Rev. Proc. 2005-39, 2005-28 I.R.B. 82
Overview- INDEX
- EMPLOYEE PLANS
- EMPLOYEE PLANS—Cont.
- EMPLOYMENT TAX
- EMPLOYMENT TAX—Cont.
- ESTATE TAX
- ESTATE TAX—Cont.
- EXCISE TAX
- EXCISE TAX—Cont.
- EXEMPT ORGANIZATIONS
- EXEMPT ORGANIZATIONS—Cont.
- GIFT TAX
- GIFT TAX—Cont.
- INCOME TAX
- INCOME TAX—Cont.
- INCOME TAX—Cont.
- INCOME TAX—Cont.
- INCOME TAX—Cont.
- INCOME TAX—Cont.
- INCOME TAX—Cont.
- SELF-EMPLOYMENT TAX
- SELF-EMPLOYMENT TAX—Cont.