Part IV. Items of General Interest
Internal Revenue Bulletin 2017-33 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2017–10
Announcement 2017–10 amends Revenue Procedure 2017–39, 2017–26 I.R.B. 1286 to make the following corrections. –Section 4.2.2. The correct title is Composite Substitute Statements to
Recipients for Forms Specified in Sections 4.1.2 and 4.1.3.
–Section 4.2.2. The first paragraph is replaced with the following: A composite recipient statement for the forms specified in Sections 4.1.2 or 4.1.3 is permitted
when one filer is reporting more than one type of payment during a calendar year to the same form recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2 and 4.1.3.
August 14, 2017 210 Bulletin No. 2017–33
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