- 11.3.37.1 Background
- 11.3.37.2 General Rules
- 11.3.37.3 Accounting System
- 11.3.37.4 Reports
- Exhibit 11.3.37-1 Most Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act)
- Exhibit 11.3.37-2 ADP Source Codes Tax Systems of Records (Systems Governed by Privacy Act)
- Exhibit 11.3.37-3 ADP Source Code-Tax Information Not Governed by Privacy Act
- Exhibit 11.3.37-4 State Agency Codes
- Exhibit 11.3.37-5 Federal Agency Codes
- Exhibit 11.3.37-6 Multiple Record of Disclosure
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The system that we use to account for our disclosure of returns and return information to third parties was designed to comply with two laws:
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Subsection (c) of the Privacy Act of 1974 (Act); and
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IRC 6103(p)(3)(A).
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The collective purpose of these two statutes is to enable individuals to determine whether and why information about them has been disclosed and to ensure that Internal Revenue Service (IRS) knows what tax information it has disclosed about any taxpayer and why.
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Subsection (c) of the Act requires that IRS keep an accurate accounting of each disclosure of information from a tax or nontax system of records. A system of records is a group of records regarding individuals which is retrievable by some identifier which corresponds to those individuals. The IRS systems of records are published periodically in the Federal Register.
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Of the two kinds of systems of records (tax and nontax), only the tax systems of records are returns/return information and are covered by the procedures in this Section. Procedures to account for disclosures from nontax systems are in IRM 11.3.19, Privacy Act Accounting of Disclosures.
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IRC 6103(p)(3)(A) was enacted subsequent to Subsection (c) of the Act. It applies to the same kinds of returns/return information covered by Subsection (c); however, it also expanded the scope of the information that must be accounted for to include all other returns/return information not subject to the provisions of the Act. To the extent that IRC 6103(p)(3)(A) and Subsection (c) of the Act overlap regarding a particular disclosure, the accounting requirements of IRC 6103(p)(3)(A) will govern.
Example:
IRS provides corporate income tax returns to the Department of Justice in response to an ex parte order submitted under IRC 6103(i)(1). Corporate income tax returns are not systems of records defined by the Act. However, they are returns as defined by IRC 6103. Therefore, we would have to account for their disclosure in accordance with the requirements of IRC 6103(p)(3)(A).
Example:
In accordance with disclosure authority IRC 6103(h)(3)(A), IRS refers a Federal tax case to the Department of Justice for criminal prosecution and includes in the referral package the 1995 and 1996 income tax returns of John Doe along with the related investigative files. Under Subsection (c) of the Act, these disclosures must be accounted for. However, since IRC 6103(p)(3)(A) exempts disclosures made under IRC 6103(h)(3)(A) from accounting, none has to be made.
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IRC 6103(p)(3)(A) requires us to account for all disclosures of returns/return information furnished under a subsection of IRC 6103 unless IRC 6103(p)(3)(A) exempts the authority under which the tax information is provided.
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The following subsections of IRC 6103 are exempt from the accounting requirements:
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IRC 6103(c)
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IRC 6103(e)
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IRC 6103 (f)(5)
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IRC 6103(h)(1), IRC 6103(h)(3)(A) and IRC 6103(h)(4)
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IRC 6103(i)(4) and IRC 6103(i)(8)(A)(ii)
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IRC 6103(k)(1), IRC 6103(k)(2), IRC 6103(k)(6), IRC 6103(k)(8), and IRC 6103(k)(9)
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IRC 6103(l)(1), IRC 6103(l)(4)(B), IRC 6103(l)(5), IRC 6103(l)(7), IRC 6103(l)(8), IRC 6103(l)(9), IRC 6103(l)(10), IRC 6103(l)(11), IRC 6103(l)(12), IRC 6103(l)(13), IRC 6103 (l)(14), IRC 6103(l)(15),IRC 6103(l)(16), IRC 6103(l)(17), and IRC 6103(l)(18)
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IRC 6103(m)
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IRC 6103(n)
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The Disclosure Officer has oversight responsibility for disclosure accountings. While the Disclosure Officer will most often be involved in preparing the disclosure accountings, the accountings may also be prepared by the function(s) making the disclosure with oversight/review by the Disclosure Officer (i.e., through local functional/quality reviews). See IRM 11.3.38, Role and Responsibilities of Disclosure Officers.
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When accounting for disclosures regarding a taxpayer, the number of sources from which information is furnished determines how many accounting records must be prepared.
Note:
A source is information collected, developed or maintained by a function which has been assigned an ADP source code by IRS.
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For tax information regarding individuals which is governed by the Privacy Act, the sources are the tax systems of records listed in Exhibit 11.3.37-1.
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For tax information not governed by the Privacy Act, the sources are those nontax systems of records listed in Exhibit 11.3.37-2.
Exception:
When the information disclosed is from a tax system of records, the maximum number of accounting records that should be prepared regarding a particular taxpayer is:
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one for the return involved, and
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one for each function whose systems of records are disclosed.
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Even though a function might disclose information about an individual taxpayer from more than one of its systems of records, the function should only prepare an accounting record regarding the system of records from which the greatest amount of information is provided.
Note:
This procedure is consistent with the spirit of IRC 6103(p)(3)(A) and subsection (c) of the Privacy Act. It is more practical for administrative reasons to limit the number of sources for which we account when several systems of records are involved in order to avoid confusion over the amount of information disclosed.
Example:
The Department of Justice is conducting a nontax Federal criminal grand jury and makes a request under IRC 6103(i)(1) for the 2000 individual income tax return and related files and records about John Doe. After searching our records, we locate the following information and disclose it:
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2000 Form 1040;
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Lien File (3 pages);
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Taxpayer Delinquent Account File (20 pages);
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Examination Administrative File (workpapers, affidavits, etc.) (50 pages);
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Classification and Examination Selection File (edited list of taxpayers selected for audit on which the taxpayer’s name appears) (2 pages); and
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AIMS Record (computer printout indicating office where return was examined) (1 page).
Note:
An accounting record should be prepared for the:
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Return;
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Taxpayer Delinquency Account File. (Although a disclosure was also made from the lien file, most of the information disclosed from Collection files was from the TDA file); and
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Examination Administrative File. (The greatest amount of information was disclosed from the administrative file.)
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The number of disclosures that are recorded on a taxpayer’s account per disclosure record is equal to the number of tax periods reported on the record.
Example:
An accounting record about Dartmouth Manufacturing Company indicates that we disclosed its Forms 1120 for 1999-2002 to the Department of Labor. The number of disclosures recorded on the taxpayer’ s account in the accounting file would be four. If multiple years are involved in multiple functional systems, the number of total accountings would ordinarily be the years multiplied by the number of systems involved.
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Subsection (c) of the Act requires us to keep a record of the date, nature and purpose of each disclosure and the name and address of the recipient of the information disclosed.
Note:
Capturing this same information also satisfies the accounting requirements of IRC 6103(p)(3)(A).
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IRS can account for the disclosure of returns/return information either manually or electronically. To the extent possible consistent with resources and the need to comply with Section (c)(3) of the Act, disclosure information is electronically posted to a disclosure accounting file which is an adjunct to the Individual Master File (IMF) and Business Master File (BMF).
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The business component that owns the records is required to do the accounting for disclosures. Disclosure will be available to provide technical assistance.
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Form 5466-B, Multiple Record of Disclosure, is the primary record developed by IRS to record the information required by subsection (c) of the Act and IRC 6103(p)(3)(A). The required information is recorded on Form 5466-B using a combination of numerical codes and vertical entries. A computerized version of the Form 5466-B may be used.
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Separate Forms 5466-B must be prepared to account for disclosures from the Individual Master File (IMF) and the Business Master File (BMF).
Note:
IMF/BMF disclosures may not be combined on the same form.
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Instructions for preparing Form 5466-B are in IRM Exhibit 11.3.37-6. The numerical codes to be used are listed in IRM Exhibit 11.3.37-1, IRM Exhibit 11.3.37-2, IRM Exhibit 11.3.37-3, IRM Exhibit 11.3.37-4, and IRM Exhibit 11.3.37-5.
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Sometimes we disclose return information about an individual which is not contained in a system of records. Under those circumstances, the disclosure does not have to be accounted for under subsection (c) of the Act, but it does have to be accounted for under IRC 6103(p)(3)(A).
Example:
A state tax agency requests a copy of the 2000 income tax return of John Doe. We find that no return has been filed and disclose this fact to the agency. There is no Privacy Act accounting required since no record was disclosed. However, the disclosure of lack of filing information must be accounted for under IRC 6103(p)(3)(A). The ADP Source Code that should be used to account for the disclosure is 116, IMF, even though no record was actually disclosed from that system of records. In order to account for such a disclosure, you should treat it as if you had disclosed information from the system of records searched and use the ADP Source Code for that system in preparing the accounting record Form 5466-B.
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Disclosures of returns and return information about corporations or other non-individual entities for which there is no ADP Source Code listed in Exhibit 11.3.37-2 should be accounted for as if the information disclosed related to individuals.
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Form 5466-B may be prepared by non-IRS personnel regarding the tax information they receive from IRS.
Caution:
Disclosure personnel who permit non-IRS personnel to prepare the forms should provide sufficient guidance to ensure that the IRS responsibility for accounting for disclosures is, in fact, accomplished. The completed forms should be reviewed on a sampling basis to verify accuracy and completeness. The preparation of the forms is not required to be done on IRS premises.
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Completed Forms 5466-B should be forwarded to the Campus having jurisdiction on the last work day of the month.
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The forms may be sent directly to the batching unit.
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Form 3210, Document Transmittal, should be used to verify receipt of the forms.
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Forms 5466-B prepared by Headquarters functions should be sent to the Philadelphia Campus, Attention: Disclosure Officer.
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Disclosure Officers should establish quality control procedures for Form 5466-B prior to their being posted to ensure that they are accurate and prepared correctly.
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Campuses are responsible for posting the information contained on the Forms and sending the transaction tapes with the accounting information to the Martinsburg Computing Center.
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Certain disclosures which must be accounted for do not require the preparation of Form 5466-B each time disclosures are made. These disclosures are either accounted for electronically or only have to be accounted for the first time we make them.
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The Martinsburg or Detroit Computing Centers make disclosures that are accounted for electronically (e.g., certain disclosures under 6103(d)).
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Disclosure accountings are also electronically generated through the use of the Audit Information Management System (AIMS). AIMS is used to account or the automatic disclosure of copies of Revenue Agent Reports (about Master File returns only) provided under implementing agreements between IRS and state tax agencies.
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Only those state tax agencies which have agency codes beginning with digit 1 or which have been assigned agency Code 200, 201, or 811 are compatible with AIMS.
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Disclosures to other state tax agencies and/or disclosures of Revenue Agent Reports about Non-Master File returns must be accounted for manually.
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Once a disclosure regarding a taxpayer has been accounted for, subsequent disclosures made from the same source, in response to the same request, and in the same manner as the initial disclosure do not have to be accounted for again.
Example:
On September 1, return information from a Criminal Investigation administrative file (a portion of the Special Agent’s Report) is provided to U.S. Attorney pursuant to an IRC 6103(i)(2) authorization concerning the Humbolt Corporation. An entry is made on Form 5466-B to record the disclosure. On September 10, additional return information (copies of Humbolt Corporation ’s checks, which were obtained by the Special Agent from a bank) is provided from the administrative file in response to the same IRC 6103(i)(2) request. No new accountings are required. A description of what was disclosed and the date of the disclosure should be retained in the file or the documents themselves could be stamped or noted to indicate to whom and when they were disclosed.
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The Disclosure Office should keep in its file a description of what information was disclosed when the ADP Source Code is insufficient to identify that information.
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Unauthorized disclosures are not accounted for via Form 5466-B. Instead, they are reported as provided for in IRM 11.3.38.
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A narrative record may be used to account for mass disclosures in lieu of posting TC 120s to the disclosure accounting file.
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The narrative method will be used in those instances where:
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Resource savings would result; and
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The need for individual accountings being posted to taxpayer accounts is non-critical (e.g., the accountings would be unavailable to the taxpayer because they were made under 5 USC 552a(b)(7)).
Note:
Determination for use of this method of accounting will be made on a case by case basis by GLD Area Mangers or for HQ, GLD, the appropriate HQ manager.
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The Office that owns the records shall make a narrative report and shall retain a copy of the report in order to satisfy section (c)(2) of the Privacy Act and IRC 6103(p)(3)(A). To the maximum extent possible, documentation should be retained that would enable identification of the specific taxpayers were it deemed necessary to reconstruct such a list at some future time.
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A notation to the file should be made or a copy of the accounting document should be retained to reflect the means by which the disclosure accounting was made.
Note:
Disclosure Officers should develop a control system locally for requests which require manual accounting. Individual files within the system should consist of a copy of each incoming request along with the related response regardless of whether a disclosure is made.
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Proper reporting of disclosures is critical because IRS must prepare an annual report of the disclosures accounted for under IRC 6103(p)(3)(A) for each calendar year.
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IRS submits an Annual Report to the Joint Committee on Taxation by March 31st (March 30th in leap years) for each calendar year. The Joint Committee Report is a summary of various internal reports received by the Office of Governmental Liaison and Disclosure.
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The Chief Information Officer provides a computer report containing a numerical summary, categorized by IRC 6103 disclosure authority, of all records posted to the disclosure accounting file.
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Statistics of Income furnishes a written report summarizing all disclosures made to the Department of Commerce (and other agencies) under IRC 6103(j). The report, Federal Agency Requests for Tax Information for Statistical Purposes, includes the following information:
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Information furnished and format by which provided (i.e., tapes, films, etc.); and
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Reasons for the request and use to be made of the information.
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Customer Accounts also submits a written report about the Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, tax information disclosed annually to the competent authorities of foreign governments under IRC 6103(k)(4).
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Annually, each GLD Area Manager will forward a consolidated report to the Office of Governmental Liaison and Disclosure.
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The report will be a compilation of:
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all narrative records of accounting; along with
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any other concerns/comments about the accounting process.
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The information required to be furnished to the Office of Governmental Liaison and Disclosure will consist of:
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type of documents disclosed, (include number 1 for tape extracts, and number 2 for all other disclosures),
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number of disclosures made; and
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purpose of the disclosure (i.e., disclosure authority under the IRC)
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For additional information regarding narrative records of accounting provisions, refer to IRM 11.3.37.3.2 above.
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Annually, GLD Area Managers will consolidate the Accounting Report and forward the consolidated report to the Office of Governmental Liaison and Disclosure, by January 31 of the year following the one in which the disclosures or requests were made.
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Headquarters functions should submit their reports (original only) by that same date to the Office of Governmental Liaison and Disclosure.
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The Narrative Record of Accounting Report will provide information for the annual report to the Joint Committee on Taxation as required by IRC 6103(p)(3)(B) & (C).
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This report will include:
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the category and number of taxpayers on whom disclosures are made;
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date of disclosure;
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ADP source code;
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description of the document(s) disclosed;
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purpose of the disclosure (i.e., disclosure authority under the IRC);
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name of agency receiving the information;
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location of the IRS office retaining a copy of the documents disclosed; and
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type of documents disclosed (include number 1 for tape extract, and number 2 for all other disclosures.
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| Types of Records | Description | Source Code |
|---|---|---|
| Returns Processing/Information Systems | ||
| Individual Master File
(IMF) CADE 24.030 |
Information from the IMF including account transcript | 116 |
| Individual Microfilm
Retention Register 22.032 |
Abstracts of tax and/or modules that have been removed from IMF | 118 |
| Individual Returns Files,
Adjustments and Miscellaneous Documents File 22.034 |
Individual tax returns | 120 |
| Information Return Master
File (IRMF) 22.061 |
Information document (including Forms W–2) information | 144 |
| Returns Compliance Programs 26.016 |
Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business. | 215 |
| TDA (Taxpayer Delinquent
Accounts), including subsystems; (a) Adjustment and Payment Tracers Files, (b) Collateral Files, (c) Seized Property Records, (d) Tax Collection Waiver, Forms 900 Files, and (e) Accounts on Child Support Obligations 26.019 |
Case files | 218 |
| TDI (Taxpayer
Delinquency Investigation) Files 26.020 |
Case files | 219 |
| Examination | ||
| Administration
File 42.001 |
Exam case files including Revenue Agent Reports or their equivalents | 400 |
| Appeals | ||
| Appeals Case
Files 44.001 |
Appeals case files | 451 |
| Criminal Investigation | ||
| Criminal Investigation
Management Information System (CIMIS) 46.002 |
Investigatory case files including Special Agent Reports | 501 |
Note:This list contains the most frequently used ADP Source Codes and is not all inclusive. See Exhibit 11.3.37-2. |
||
| Types of Records |
Documents Automated Files Administrative Files |
|---|---|
| "Annual
Listing of Undelivered Refund Checks"
22.003 |
102 |
| "Audit
Underreporter Case File"
24.047 |
104 |
| "File of
Erroneous Refunds"
22.011 |
105 |
| "Combined
Account Number File"
24.013 |
107 |
| "Discriminant
Function File"
42.030 |
108 |
| "Form 1042-S
Index by Name of Recipient"
includes: "Form 1042 Index Register" , "Form 1042 Name Directory" 22.026 |
112 |
| "Individual
Account Number File"
(except as indicated for Code 116) 24.013 |
115 |
| "CADE Individual
Master File (IMF)"
24.030 |
116 |
| "Statistics
of Income Individual Selection Sheet"
, or "Individual Master File" 72.001 |
|
| "Individual
Microfilm Retention Register"
includes: "Individual Master File 608 and 388 Microfilm Retention Register" , " Residual Master File Microfilm Retention Register" , " Residual Master File Transaction Codes 608 and 388 Microfilm Register" , formerly: "Individual Master File Microfilm Retention Register" 22.032 |
118 |
| "Individual
Returns Files, Adjustments and Miscellaneous Documents File"
22.034 Includes former: "Individual Master File Change and Adjustment Document File" 22.034 "Miscellaneous Form Files" , "Information from Penalty Case File" , "Residual Master File Change and Adjustment Document File" , " Residual Returns Files" , "Return of Initial Excise Taxes on Private Foundations, Foundations Managers, and Disqualified Persons File" |
120 |
| "Potential Refund Litigation Case File" 22.043 | 126 |
| "P.O.W.-M.I.A.
Reference File"
22.044 |
127 |
| "CADE Business
Master File"
24.046 |
128 |
| "Subsidiary
Accounting Files"
22.054 |
137 |
| "Taxpayer
Delinquency Investigation File"
26.020 |
140 |
| "Unidentified
Remittance File"
22.059 |
142 |
| "
Individual Return Master File"
22.061 |
144 |
| Collection activity related | |
| "Acquired
Property Records"
26.001 |
200 |
| "Form 2209
Courtesy Investigations:"
26.006 |
205 |
| "IRS and
Treasury Employee Delinquency"
26.008 |
207 |
| "Lien Files
(Open and Closed)"
26.009 |
208 |
| "Lists
of Prospective Bidders at Internal Revenue Sales of Seized Property"
26.010 |
209 |
| "Litigation
Case Files"
26.011 |
210 |
| "Offer
In Compromise File"
26.012 |
211 |
| "Trust
Fund Recovery"
26.013 |
212 |
| "Record
21, Record of Seizure and Sale of Real Property"
26.014 |
213 |
| "Returns Compliance Programs" 26.016 | 215 |
| "TDA (Taxpayer
Delinquent Accounts)"
26.019 includes former: " Adjustment and Payment Tracer Files" "Collateral Files " "Seized Property Records" " Tax Collection Waiver Form 900 Files" |
218 |
| "TDI (Taxpayer
Delinquency Investigation) Files"
26.020 |
219 |
| "Transferee
Files"
26.021 |
220 |
| "
Delinquency Prevention Programs"
26.022 |
221 |
| Examination activity related | |
| "Administrative
File"
42.001 |
400 |
| "Audit
Information Management System (AIMS)"
formerly: " System for Controlling Returns in Inventory and Production Data" (SCRIP) 42.008 |
402 |
| "Classification/Centralized
Files and Scheduling Files"
42.016 |
403 |
| "Compliance
Programs and Project Files"
42.021 |
404 |
| "Data on
Taxpayers Filing on Foreign Holdings"
42.027 |
408 |
| "Internal
Revenue Service Employees Returns Control Files"
42.014 |
417 |
| "International
Enforcement Program Files"
42.017 |
418 |
| "Project
Files for the Uniform Application of Laws as a Result of Technical Determinations
and Court Decisions"
42.013 |
421 |
| "Art Case File"
44.004 |
680 |
| "Expert Witness
and Fee Appraiser Files"
44.005 |
682 |
| Appeals | |
| "Appeals
Case Files"
44.001 |
451 |
| "
Appellate Division Case Data Source Document, Form 3564"
44.003 |
450 |
| Criminal Investigation | |
| "Criminal
Investigation Management Information System (CIMIS)"
46.002 |
501 |
| "Confidential
Informants"
includes: "Alphabetical Name File and Index" 46.003 |
502 |
| "Controlled
Accounts Open and Closed (TC 910/914)"
41.004 |
503 |
| "Electronic
Surveillance File"
46.005 |
504 |
| "Information
Items"
, "Alphabetical Name File and Index" , "Information Indexing System" , "Information and Correspondence Files" Included in: 46.002, 46.003, 46.009 and 46.013. |
508 |
| "Land Trust
Files"
46.011 |
510 |
| "Relocated
Witnesses"
46.015 |
514 |
| "Secret
Service Details"
46.016 |
515 |
| "
Treasury Enforcement Communications Systems (TECS)"
46.022 |
521 |
| Office of Governmental Liaison and Disclosure | |
| "Disclosure
Records"
48.001 |
551 |
| "
Defunct Special Service Staff File Being Retained Because of Congressional
Directive"
48.008 |
222 |
| Director, (International) LMSB | |
| "Collateral
and Information Requests System"
49.001 |
575 |
| "Tax Treaty
Information Management Systems"
49.002 |
576 |
| "Financial
Statements File"
49.003 |
577 |
| "Overseas
Compliance Projects System"
49.007 |
581 |
| "
International Correspondence System"
49.008 |
582 |
| TEGE | |
| "TEGE Correspondence
Control Record"
50.001 |
621 |
| "
Report of Matters in Technical"
50.003 |
622 |
| Chief Counsel | |
| "Correspondence
Control and Records"
90.017 |
681 |
| "Chief
Counsel Criminal Tax Case Files"
90.001 |
700 |
| "Chief
Counsel Disclosure Litigation Case Files"
90.002 |
701 |
| "Chief
Counsel General Administrative Systems"
90.003 |
702 |
| "Chief
Counsel Collection, Bankruptcy, and Summonses"
90.009 |
703 |
| "Chief
Counsel General Litigation Case Files"
90.005 |
704 |
| "Chief
Counsel Legislation and Regulations Division Correspondence and Private Bill
Files"
90.007 |
706 |
| "Chief
Counsel Tax Court Case Files"
90.016 |
708 |
| "Digest
Room Files Containing Briefs and Digests of Documents Generated Internally
or by the Department of Justice Relating to the Administration of the Revenue
Laws"
90.010 |
709 |
| "Attorney
Recruiting Files"
90.011 |
710 |
| "Legal
Case Files of the Chief Counsel, Deputy Chief Counsel/Staffs and Associate
Chief Counsel"
90.013 |
712 |
| "Management
Files other than OPM, OPF"
formerly "Management Files Maintained by Administrative Services Division and the Associate Chief Counsel (General) Other than the Civil Service Commission ’s Official Personnel Files" 90.014 |
713 |
| "Reference
Records of the Library in the Office of Chief Counsel"
90.015 |
714 |
| " Reports and Information Retrieval Activity Computer and Microfilm Records " | 715 |
| General | |
| "Correspondence
Files and Correspondence Control Files (including Inquiries Stakeholder Relationship
files"
00.001 "Correspondence Files (Local and Area Office)" "Correspondence Files (Headquarters) " |
752 |
| Types of Returns |
Doc. & Auto- mated Files |
Coll. Admin Files) |
TEGE or Exam (Admin Files) |
CI (Admin Files) |
Chief Counsel (Admin Files) |
|---|---|---|---|---|---|
| ATF Form | 170 | 270 | 470 | 570 | 770 |
| Form 706, U.S. Estate Tax Return 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return, Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions |
171 | 271 | 471 | 571 | 771 |
| Form 709,U.S. Gift (and Generation-Skipping Transfer) Tax Return, Form 709-A, United States Short Form Gift Tax Return |
172 | 272 | 472 | 572 | 772 |
| Form 720, Quarterly Federal Excise Tax Returns | 173 | 273 | 473 | 573 | 773 |
| Form 730, Tax on Wagering, Form 11-C, Occupational Tax and Registration Return for Wagering |
174 | 274 | 474 | 574 | 774 |
| Form 940, 940-PR, Employer Annual Federal Unemployment Tax Returns | 183 | 283 | 483 | 583 | 783 |
| Forms 941,
941-PR, 941-SS, 941-E, Employers Quarterly Federal Tax Returns
, Form 945, Annual Return of Withheld Federal Income Tax |
184 |