SECTION 5. DEFINITIONS

.01 Return. For purposes of updating a taxpayer’s address of record, the term “return” includes the following federal tax or information forms:

(1) Returns filed under a social security number or an individual taxpayer identification number:

(a) Individual income tax returns: Form 1040 U.S. Individual Income Tax Return ;

Form 1040 (Schedule H) Household Employment Taxes ;

Form 1040–A U.S. Individual Income Tax Return ;

Form 1040–EZ Income Tax Return for Single and Joint Filers With No Depen- dents ;

Form 1040 (NR) U.S. Nonresident Alien Income Tax Return ;

Form 1040–EZ (NR) U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents ;

Form 1040 (PR) Planilla Para La Declaracion De La Contribución Federal Sobre El Trabajo Por Cuenta Propia — Puerto Rico ;

Form 1040–SS U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bonafide Residents of Puerto Rico), Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), or Puerto Rico ;

Form 1040–X Amended U.S. Individual Income Tax Return ;

(b) Gift, estate, and generation-skipping transfer tax returns:

Form 706 United States Estate (and Generation-Skipping Transfer) Tax Re- turn;

Form 706–A United States Additional Estate Tax Return ;

Form 706–NA United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident not a citizen of the United States ; and

Form 709 United States Gift (and Gen- eration-Skipping Transfer) Tax Return ;

(2) Returns filed under an employer identification number:

Form CT–1 Employer’s Annual Rail- road Retirement Tax Return ;

Form 720 Quarterly Federal Excise Tax Return;

Form 720–X Amended Quarterly Fed- eral Excise Tax Return ;

Section 6331(d)(2)(C) (notice of intention to levy);

Section 6332(b)(1) (copy of notice of levy with respect to a life insurance or endowment contract);

Section 6335(a) and (b) (notices of seizure and sale);

Section 6404(h) (notice with respect to interest abatement);

Section 6901(g) (notice of liability in transferee cases);

Section 7430(f)(2) (action for reasonable administrative costs);

Section 7436 (employment status determinations);

Section 7603(b)(1) (summons by mail to third-party record keeper);

Section 7609(a)(2) (notice of third-party summons); and

Section 7623(b)(4) (Whistleblower award determinations).

.02 The Service generally will use the address on the most recently filed and properly processed return as the address of record for all the notices and documents set forth in section 3.01 above. The Service will, however, automatically update a taxpayer’s address of record based on a new address that the taxpayer provides the USPS that is retained in USPS’s National Change of Address database (NCOA database). See Treas. Reg. § 301.6212–2(b)(2). If a taxpayer wishes to change the address of record, the taxpayer must give clear and concise notification as provided by this revenue procedure. The terms “return,” “properly processed,” “address on return,” and “clear and concise notification” are defined in section 5 below.