The Internal Revenue Service released Publication 1220 for tax year 2014, which provides specifications for electronic filing of several IRS forms.
Released Oct. 6, Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, details requirements for submissions to the IRS’s Filing Information Returns Electronically (FIRE) System.
Previously, the publication was issued as a revenue procedure, but now will be “maintained as a continuous living document incorporating record layout and other changes, revisions, and deletions,” the IRS said.
Learn more about Bloomberg Law or Log In to keep reading:
See Breaking News in Context
Bloomberg Law provides trusted coverage of current events enhanced with legal analysis.
Already a subscriber?
Log in to keep reading or access research tools and resources.