Part 4 Additional Resources

Section 4.1 – Guidance From Other Revenue Procedures

4.1.1 General

Guidance for the substitute tax forms not covered in this revenue procedure and the revenue procedures that govern their use are as follows.

Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically.

1099, 5498, and W-2G Electronically or Magnetically.

Substitute Form 941 and Schedule B (Form 941).

Section 4.2 – Ordering Publications

4.2.1 Sources for Publications

The publications listed below are available only on the IRS website. Identify the requested document by the IRS publication number.

computer-generated tax forms and schedules.

1096, 1098, 1099, 5498, W-2G, and 1042-S).

tion returns (Forms 1098, 1099 series, 5498, and W-2G).

Return of Tip Income and Allocated Tips, Magnetically/Electronically.

Returns. (This is an annual publication; tax year is subject to change).

2005–50 I.R.B. 1116 December 12, 2005

publication, printed in the late fall, supplements Publication 1345.

941).

Section 4.3 – Electronic Tax Products

4.3.1 The IRS Website

4.3.2 Tax Products Posting Schedule

Copies of tax forms with instructions, publications, draft forms, fillable forms, prior year forms and publications, and other tax-related information may be found on the IRS website at www.irs.gov.

The IRS website provides a Tax Products Posting Schedule for the official forms released for use by taxpayers. The schedule has three parts:

The site address is www.irs.gov/formspubs/article/0,,id=103641,00.html . The site will be updated weekly during peak printing periods and as necessary at other times. The planned dates are subject to change.

Section 4.4 – Federal Tax Forms on CD-ROM

4.4.1 Information About Federal Tax Forms CD-ROM

The CD-ROM contains over 3,000 tax forms and publications for small businesses, return preparers, and others who frequently need current or prior year tax products. Most current tax forms on the CD-ROM may be filled in electronically, then printed out for submission and saved for recordkeeping. Other products on the CD-ROM include the Internal Revenue Bulletins, Tax Supplements, and Internet resources for the tax professional with links to the World Wide Web.

All necessary software to view the files must be installed from the CD-ROM. Software for Adobe Acrobat Reader is included on the disk. The software will run under Windows 95/98/NT and Macintosh System 7.5 and later versions of these programs. All products are presented in Adobe’s Portable Document Format (PDF). In addition, tax publications are provided in the Hyper Text Markup Language (HTML).

December 12, 2005 1117 2005–50 I.R.B.

4.4.2 System Requirements and How To Order the Federal Tax Forms CD-ROM

For system requirements, contact the National Technical Information Service (NTIS) help desk at 703-487-4608. Prices are subject to change.

The cost of the CD if purchased via the Internet at http://www.irs.gov/cdorders from NTIS, is $25 (with no handling fee).

If purchased using the following methods, the cost for each CD is $25 (plus a $5 handling fee). These methods are:

National Technical Information Service 5285 Port Royal Road Springfield, VA 22161