INCOME TAX—Cont. — Internal Revenue Bulletin 2013-22

Elimination of the Cumulative Bulletin after volume 2008–2

(Ann 12) 11, 651 E-signature standards (Ann 8) 4, 440 Estimated tax penalty relief for farmers and fishermen (Notice 5)

9, 529 Examination of returns and claims for return, credit, or abate ments, determination of correct tax liability (RP 16) 7, 488 Exceptions to loss transaction filter (RP 11) 2, 269 Extension of the effective date of Rev. Proc. 2013–14 (RP 19)

11, 648 Failure to file gain agreement and other required filings

(REG–140649–11) 12, 676 Filing and payment extension for individuals affected by the

Boston Marathon explosions (Notice 30) 21, 1099 $500,000 deduction limitation for remuneration provided by cer tain health insurance providers (REG–106796–12) 22, 1164 Foreign housing cost amount eligible for exclusion or deduction

(Notice 31) 21, 1099 Forms:

W-2 and W-3 (RP 18) 8, 503 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, correction (Ann 3) 2, 271 Gross income, per capita payments from proceeds of settlements

of Indian tribal trust cases (Notice 1) 3, 281 ; (Notice 16) 14, 740 Guidance to tax return preparers consents to disclose and con sents to use tax return information in the Form 1040 series, update to Rev. Proc. 2008–35 (TD 9608) 3, 275 ; (RP 14) 3, 283 HSA deduction, limitations on (RP 25) 21, 1110 Inflation adjustment factor and phase-out amount for the noncon ventional source fuel credit (Notice 25) 17, 978 Inflation adjustment factors (Notice 33) 22, 1140 Information reporting:

By domestic entities under section 6083D (Notice 10) 8, 503 By foreign financial institutions and withholding on payments

to foreign financial institutions and other foreign entities (TD 9610) 15, 765 Mortgage assistance program (Notice 7) 6, 477 Insurance companies:

Interest rate tables (RR 4) 9, 520 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2013 (RR 1) 2, 252 February 2013 (RR 3) 8, 500 March 2013 (RR 7) 11, 608 April 2013 (RR 9) 15, 764 May 2013 (RR 11) 20, 1059 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2013 (RR 6) 13, 701 Internal Revenue Bulletin: proposal to eliminate the Index Sys tem (Ann 22) 17, 981