The following are updates to Rev. Proc. 2001-31, electronic and magnetic specifications for filing Form 8851, Summary of Archer MSAs.The format for filing these forms remains the same, however, there are changes to the types of acceptable media and editorial changes.
The current reporting requirement is for Archer MSAs established from January 1, 2004, through June 30, 2004.
The Martinsburg Computing Center has been renamed Enterprise Computing Center — Martinsburg (ECC-MTB).
Call Site was renamed Information Reporting Program (IRP) Customer Service Section and can be reached at our toll-free number 866-455-7438.
ECC-MTB no longer accepts magnetic tapes, 8mm, 4mm or Quarter Inch Cartridges (QIC) for the filing of Forms 8851.
Electronic filing via the FIRE System is now an internet connection at http://fire.irs.gov. Filing procedures are essentially the same as the dial up connection. Refer to Publication 3609, Rev. 10-2004 for detailed instructions.
Questions concerning the filing of Form 8851 can be directed to the IRP Customer Service Section toll-free at 866-455-7438.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.