Announcement 2015–35

Corrections to Revenue Procedure 2015–55, as published on Monday, December 7, 2015 (I.R.B. 2015–49, 788). In particular, this announcement corrects certain administrative items.

Correction 1:

In Section 1.1.5 Forms Not Covered by This Revenue Procedure, under the 4^th bullet we deleted the reference to Form 8935, as the form is now obsolete.

Correction 2:

In Section 1.2.1 Where To Send Substitute Forms, the 2^nd bullet incorrectly referred to form “S–3c”. The correct reference is “W–3c.”

Correction 3:

In Section 1.2.1 Where To Send Substitute Forms, the 4^th bullet incorrectly referred to form “3022”. The correct reference is “3922.”

Correction 4:

In Section 4.1.1 General, the 2^nd bullet has an incorrect title for Pub. 1179. The correct title for Pub. 1179 is “General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.”

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Announcement 2015-35