SECTION 11. APPROVAL OF
Internal Revenue Bulletin 2012-10 · 2026-10-03 edition · updated 2026-10-04 · United States
SUBSTITUTE SCHEDULE K–1
.01 The furnisher will not need IRS approval to use a substitute Schedule K–1 under the procedures described in Rev. Proc. 2011–61 if the electronic copy it furnishes is an exact copy of the official Schedule K–1.
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