2006 IRB Documents Pertaining to
IRS Forms & Publications

These are documents published in IRS's weekly Internal Revenue Bulletin (IRB) that pertain to IRS Forms and Publications.

These documents are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Document	Bulletin	Date of IRB
Announcement 2006-62(HTML)	IRB #2006-37(HTML)	Sept. 11, 2006
The 2006 Form 8830, Enhanced Oil Recovery Credit, will not be issued for the 2007 processing year since the credit is completely phased out for 2006 due to the increased applicable reference price of crude oil.
Announcement 2006-52(HTML)	IRB #2006-33(HTML)	August 14, 2006
Change in accounting methods; revised instructions for Form 3115. The instructions for Form 3115 have been revised as of May 2006. The May 2006 version of the instructions for Form 3115 is to be used with the December 2003 version of Form 3115, Application for Change in Accounting Method.
Announcement 2006-39(HTML)	IRB #2006-26(HTML)	June 26, 2006
The 2005 Form 6765, Credit for Increasing Research Activities, is revised to show that only 20% of the energy research consortia expense is included in the alternative incremental credits.
Announcement 2006-25(HTML)	IRB #2006-18(HTML)	May 1, 2006
This announcement advises individual taxpayers of the release of new Form 8898 (March 2006), Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. The form is used to notify the IRS that an individual taxpayer became or ceased to be a bona fide resident of a U.S. possession in accordance with Code section 937, which was added by the American Jobs Creation Act of 2004. For this purpose, the following are considered U.S. possessions: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands.
Announcement 2006-02(HTML)	IRB #2006-02(HTML)	January 9, 2006
The December 2005 revision of Form 8609, Low-Income Housing Credit Allocation and Certification, contains changes from the previous revision. Form 8609-A, Annual Statement for Low-Income Housing Credit, is replacing Schedule A (Form 8609).
Notice 2006-73(HTML)	IRB #2006-35(HTML)	August 28, 2006
This notice effects interim revisions to Forms 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, and 8840, Closer Connection Exception Statement for Aliens. Taxpayers required to file these forms should disregard certain line items. However, filers are reminded that they must retain the information elicited on those line items, as well as the rest of the form, in their books and records.
Notice 2006-57(HTML)	IRB #2006-27(HTML)	July 3, 2006
This notice postpones until October 16, 2006, the due date for filing Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, for tax years 2001 through 2005.
Notice 2006-16(HTML)	IRB #2006-09(HTML)	February 27, 2006
This notice provides examples of transactions that are not the same or substantially similar to those in Notice 2002-35 (i.e., are not “listed transactions”), such that the filing of Form 8886, Reportable Transaction Disclosure Statement, is not required. Further, for taxpayers who would be required to file a Form 8886 for transactions that are the same or substantially similar as those described in Notice 2002-35 solely as a result of the taxpayers’ interest in a pass-through entity, this notice creates a disclosure requirement safe harbor. Notice 2002-35 clarified and modified.
Rev. Proc. 2006-35(HTML)	IRB #2006-37(HTML)	Sept. 11, 2006
This revenue procedure announces new user fees that will be charged by the Service to process Form 8802, Application for United States Residency Certification. The user fee will be charged for all Form 8802 applications submitted with a postmark date on or after October 2, 2006. The rules for these user fees are set forth and will be incorporated in the next revision of Form 8802 and accompanying instructions.
Rev. Proc. 2006-34(HTML)	IRB #2006-38(HTML)	Sept. 18, 2006
This procedure provides specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, electronically or magnetically. The procedure will be reproduced as the current revision of Publication 1187. Rev. Proc. 2004-63 superseded.
Rev. Proc 2006-33(HTML)	IRB #2006-32(HTML)	August 7, 2006
Electronic filing; magnetic media; 2006 form specifications. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. Rev. Proc. 2005-49 superseded.
Rev. Proc 2006-29(HTML)	IRB #2006-27(HTML)	July 3, 2006
This procedure contains revisions to Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically. Rev. Proc. 2005-41 superseded.
Rev. Proc 2006-25(HTML)	IRB #2006-21(HTML)	May 22, 2006
Specifications are set forth for the private printing of paper and laser-printed substitutes for the January 2006 revisions of Form 941, Employer's QUARTERLY Federal Tax Return, and Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. This procedure will be reproduced as the next revision of Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941). Rev. Proc. 2005-21 superseded.
Rev. Proc 2006-22(HTML)	IRB #2006-23(HTML)	June 5, 2006
This procedure provides methods to be used in determining the amount of W-2 wages for purposes of the limitation contained in section 199(b)(1) of the Code on the amount of the deduction provided by section 199(a)(1) for domestic production activities. This procedure applies only for taxable years beginning on or after January 1, 2005, and on or before May 17, 2006, and only under certain specific conditions.
Rev. Proc 2006-19(HTML)	IRB #2006-13(HTML)	March 27, 2006
Specifications are set forth for the private printing of paper and laser-printed substitutes for the January 2006 revisions of Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. Rev. Proc. 2003-31 superseded.
Rev. Proc. 2006-12(HTML)	IRB #2006-03(HTML)	January 17, 2006
This document provides procedures under which certain taxpayers may obtain automatic consent for a taxable year ending on or after December 31, 2005, and for certain earlier taxable years, to change to a method of accounting provided in regulations sections 1.263(a)-4, 1.263(a)-5, or 1.167(a)-3(b). Rev. Procs. 97-27 and 2002-9 modified and amplified. Rev. Procs. 2004-23 and 2005-9 superseded for certain taxable years. (RE: Form 3115, Application for Change in Accounting Method)
T.D. 9239(HTML)	IRB #2006-06(HTML)	February 6, 2006
Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance Contributions Act (FICA) and returns of income tax withheld. The regulations require employers who receive notification of qualification for the Employers’ Annual Federal Tax Program (Form 944) to file Form 944, Employer’s Annual Federal Tax Return, annually instead of Form 941, Employer’s Quarterly Federal Tax Return, quarterly beginning in the 2006 taxable year. The regulations also permit most employers who file Form 944 to remit accumulated employment taxes annually with their return and modify the lookback period and de minimis deposit rule for these employers. The proposed regulations also provide an additional method for quarterly return filers to determine whether the amount of accumulated employment taxes is considered de minimis. A public hearing on the proposed regulations is scheduled for April 26, 2006.

Back to 2006 Files of Interest for Tax Professionals

SEARCH:

You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.

For Tax Professionals Main | Home

  to download the Adobe Acrobat PDF Reader