2005 IRB Documents Pertaining to
IRS Forms & Publications

These documents are Announcements, Notices, and Revenue Procedures published in IRS's weekly Internal Revenue Bulletin (IRB) that pertain to IRS Forms and Publications.

These documents are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Document	Bulletin	Date of IRB
Announcement 2005-79(HTML)	IRB #2005-45(HTML)	November 7, 2005
Forms 8884 & Form 8835: Form 8884, New York Liberty Zone Business Employee Credit, is obsolete as of December 31, 2004. As a result, any carryforward credit from Form 8884 is now reported in Section B of Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Announcement 2005-66(HTML)	IRB #2005-39(HTML)	September 26, 2005
Form 1098-C: This announcement advises donee organizations of the release of new Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes. The form is used by donee organizations to file with the IRS to satisfy the reporting requirements of new section 170(f)(12) of the Code. The form may also be used to furnish the donor of a qualified vehicle with a contemporaneous written acknowledgment.
Announcement 2005-43(PDF, 425K)	IRB #2005-26(HTML)	June 27, 2005
Form 8693: The IRS announces that effective upon the publication of this announcement, filers of Form 8693 no longer have to attach the approved and returned copy to their income tax return.
Announcement 2005-40(PDF, 45K)	IRB #2005-22(HTML)	May 31, 2005
Form W-4: This document contains corrections to final and temporary regulations (T.D. 9196, 2005-19 I.R.B. 1000) that provide guidance for employers and employees relating to Form W-4, Employee’s Withholding Allowance Certificate.
Announcement 2005-6(PDF, 60K)	IRB #2005-4(HTML)	January 24, 2005
Form 656, Offer in Compromise: In July 2004, the Service issued a revision to Form 656, Offer in Compromise. The purpose of this announcement is to highlight the addition of a "check-the-box" disclosure authorization (new Item 14), which allows the taxpayer to designate someone to assist him or her while the Service is processing the offer.
Announcement 2005-5(PDF, 35K)	IRB #2005-3(HTML)	January 18, 2005
A new Code Z for use on the 2005 Form W-2: This announcement advises employers about a new Code Z for use on the 2005 Form W-2. This code will be used to identify income recognized due to participation in a nonqualified deferred compensation plan that fails to meet the requirements of section 409A of the Code. Similar reporting is required on Form 1099-MISC for nonemployees.
Notice 2005-88(HTML)	IRB #2005-48(HTML)	November 28, 2005
Forms 1120, 1120S, 990 and 990-PF: This notice provides procedures for corporations, electing small business corporations, and organizations required to file returns under section 6033 to seek a waiver of the requirement to electronically file Form 1120, U.S. Corporation Income Tax Return; Form 1120S, U.S. Income Tax Return for an S Corporation; Form 990, Return of Organization Exempt From Income Tax; and Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
Notice 2005-36(PDF, 44K)	IRB #2005-19(HTML)	May 9, 2005
Form 8854, Initial and Annual Expatriation Information Statement, has been revised to reflect the substantial revisions made to the individual expatriation provisions of sections 877 and 6039G of the Code and the enactment of new section 7701(n) by section 804 of the American Jobs Creation Act of 2004. Revised Form 8854 is required to be filed by every individual who loses U.S. citizenship or terminates long-term residency after June 3, 2004. The purpose of this notice is to provide guidance with respect to the filing of the revised Form 8854 by such former citizens and former long-term residents. Notices 97-19 and 98-34 obsoleted in part.
Rev. Proc. 2005-44(PDF, 82K)	IRB #2005-29(HTML)	July 18, 2005
Form 8233 submitted by a nonresident alien to claim an exemption from withholding: This procedure obsoletes Rev. Procs. that describe the representations that a nonresident alien student, teacher, or researcher at a university must make to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. Rev. Procs. 87-8, 87-9, and 93-22 obsoleted.
Rev. Proc. 2005-39(PDF, 120K)	IRB #2005-28(HTML)	July 11, 2005
Facsimile signatures on forms in 94X series: This procedure updates Rev. Rul. 82-29 to allow corporate officers or authorized agents to sign additional employment tax related documents using alternative signature methods. Rev. Rul. 82-29 modified and clarified.

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