ADMINISTRATIVE

Notice 2013–7, page 477. This notice extends earlier guidance on the federal tax consequences of payments made to or on behalf of financially distressed homeowners under programs established pursuant to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets and the Department of Housing and Urban Development’s Emergency Homeowners’ Loan Program. This notice also extends the earlier guidance on the information reporting requirements for these payments. Notice 2011–14 and Rev. Proc. 2011–55 amplified and supplemented.

Announcement 2013–11, page 483. This announcement contains corrections to Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), and Schedule R (Form 941) . Rev. Proc. 2012–46 corrected.