INCOME TAX—Cont.

Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically or magnetically (RP 34) 38, 460 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically (revised 8-2006) (RP 33) 32, 140 ; update to Publication 1220 affecting tax year 2006 filing of information returns (Ann 73) 42, 745 3115, Application for Change in Accounting Method, instructions revised May 2006 (Ann 52) 33, 254 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically or magnetically (RP 29) 27, 13 8802, Application for United States Residency Certification, user fees for processing (RP 35) 37, 434 8830, Enhanced Oil Recovery Credit, credit phased out for 2006 (Ann 62) 37, 444 8840, Closer Connection Exception Statement for Aliens, revision (Notice 73) 35, 339 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, postponement of filing date for tax years 2001 through 2005 (Notice 57) 27, 13 ; revision (Notice 73) 35, 339 Health reimbursement arrangements, taxable benefits of benefi ciaries (RR 36) 36, 353 Health Savings Accounts (HSAs) under section 4980G, em ployer comparable contributions (TD 9277) 33, 226 ; correction (Ann 72) 40, 630 Housing cost amount eligible for exclusion or deduction, deter mination (Notice 87) 43, 766 Income and currency gain or loss with respect to a section 987

qualified business unit (QBU) (REG–208270–86) 42, 698 Income earned from a restricted country (Notice 84) 41, 677 Indian tribal governments, limitation on issuance of tax-ex empt bonds, advance notice of proposed rulemaking (REG–118788–06) (Ann 59) 36, 388 Inflation adjustments, foreign earned income exclusion amount

(RP 51) 47, 945 Information reporting:

For payments to attorneys, reporting of gross proceeds pay ments (TD 9270) 33, 237 Requirements for:

Payments of interest on tax-exempt bonds (Notice 93) 44,

798 Qualified tuition and related expenses (Notice 72) 36, 363 Installment agreement user fees (REG–148576–05) 40, 627 Institute on Current Issues in International Taxation (Ann 77) 42,

748 Insurance companies:

Life-nonlife tacking rule, correction to TD 9258 (Ann 46) 28,

76 Net investment income included by foreign insurance com pany on U.S. income tax return, guidance regarding computation of amount (RP 39) 40, 600 Recomputed differential earnings rate for 2004 (RR 45) 37,

423