INCOME TAX—Cont.

Iowa credit disaster relief (Notice 7) 4, 308 New markets tax credit (TD 9560) 4, 299 Reimbursements under section 1603 of American Recovery

and Reinvestment Tax Act (ARRTA) of 2009 (Notice 23) 11, 485 Low-income housing credit:

2012 population figures used for calculations (Notice 22) 13, 576 Recapture under new section 42(j)(6) (RP 27) 21, 940 Section 42 qualified contract provisions (TD 9587) 22, 953 Work opportunity tax credit (WOTC) (Notice 13) 9, 492 Current refundings of tax-exempt bonds in certain disaster relief

bond programs (Notice 3) 3, 289 Damages received on account of personal physical injuries or

physical sickness (TD 9573) 12, 498 Deduction for energy efficient commercial building property

(Notice 26) 17, 847 Definition of a taxpayer (TD 9576) 15, 723 Depreciation, 2012 limitation on deductions for passenger auto mobiles (RP 23) 14, 712 Determination of housing cost amounts eligible for exclusion or

deduction for 2012 (Notice 19) 10, 440 Disciplinary actions involving attorneys, certified public ac counts, enrolled agents, and enrolled actuaries (Ann 8) 7, 373 ; (Ann 24) 23, 982 Dividend equivalents from sources within the United States (TD

9527. 11, 474 ; (REG–120282–10) 11, 487 Electronic filing of K–1s (RP 17) 10, 453 Employer-sponsored health plan, minimum value (Notice 31) 20,

906 Equitable relief under section 66(c) or section 6015(f) (Notice 8)

4, 309 Ex parte communications between appeals and other Internal

Revenue Employees (RP 18) 10, 455 Extension of relief and procedures for eligible taxpayers claiming

benefits of the Military Spouses Residency Relief Act (Notice 41) 26, 1048 Extension of time to file estate tax return to elect portability of

a deceased spousal unused exclusion amount under section 2010(c) (Notice 21) 10, 450 Foreign earned income exclusion, 2011 update (RP 21) 11, 484 Foreign tax credit splitting events (TD 9577) 15, 730 ; (REG–132736–11) 15, 793 Forms:

W-2 and W-3, general rules and specifications, correction to

RP 2011–62 (Ann 17) 18, 873 W-2c and W-2c, general rules and specifications (RP 22) 17,

853 1097, 1098, 3921, 3922, 5498, 8935, and W-2, requirements for filing electronically; correction to Rev. Proc. 2011–40 (Ann 2) 2, 285 Furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 Gross income, exclusions, restitution payments under the Traf ficking Victims Protection Act of 2000 (Notice 12) 6, 365