SECTION 1. PURPOSE

This notice announces an extension and modification of the pilot program

announced in Notice 2009–93, 2009–51 I.R.B. 863, which authorized filers of certain information returns to truncate an individual payee’s nine-digit identifying number on specified paper payee statements furnished for calendar years 2009 and 2010, if the filers met certain requirements. This notice extends the pilot program as to paper payee statements furnished for calendar years 2011 and 2012, in order to allow more time for the IRS and taxpayers to evaluate the program. This notice also modifies the requirements announced in Notice 2009–93 by excluding Form 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes, from the pilot program as it is an “acknowledgement” required by section 170(f)(12), rather than a payee statement. Therefore it is not included in the scope of this pilot program.