ADMINISTRATIVE

Notice 2012–12, page 365. Restitution payments to victims of human trafficking. This notice advises taxpayers that mandatory restitution payments awarded to victims of human trafficking under 18 U.S.C. section 1593 are excluded from gross income under section 61 of the Code for federal income tax purposes.

Announcement 2012–6, page 366. This document contains changes to Publication 1220, Spec- ifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Electronically (Rev. 9–2011), Publication 1187, Specification for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically (Rev. 10–2011), and Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (Rev. 10–2011). Rev. Procs. 2011–40, 2011–50, and 2011–51 corrected.