The Tax Relief and Healthcare Act of 2006 (P.L. 109-432) requires trustee/custodians to file Form 8851, Summary of Archer MSAs. Revenue Procedure 2001-31 contains procedures for filing Form 8851. Currently, this revenue procedure is being revised but will not be available by March 20, 2007, the due date of Form 8851. Numerous changes are being made to the revenue procedure. This announcement details the major changes so filers can use this announcement along with Revenue Procedure 2001-31 to file Form 8851 electronically. The changes are:
The name of the Martinsburg Computing Center was changed to Enterprise Computing Center - Martinsburg (ECC-MTB).
The due date for filing Forms 8851 was changed to March 20, 2007. This date is effective for both filing periods, January 1, 2005 through June 20, 2005 and January 1, 2006 through June 20, 2006. A separate transmission is required for each filing period.
ECC-MTB no longer accepts magnetic media for the filing of Forms 8851. The only acceptable method for those with over 250 forms is electronic filing via the Filing Information Returns System (FIRE) at http://fire.irs.gov. For more information regarding the FIRE system, refer to Publication 3609, Filing Information Returns Electronically, which can be downloaded from www.irs.gov. Filers of Form 8851 must call ECC-MTB toll-free at 1-866-455-7438, ext. 3 for log-on instructions.
If you have questions concerning the filing of Form 8851, Summary of Archer MSAs, please contact the Internal Revenue Service ECC-MTB toll-free at 866-455-7438.
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