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File your taxes for free Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. File your taxes for free Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. File your taxes for free A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. File your taxes for free The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. File your taxes for free A corporation. File your taxes for free A fiscal year taxpayer. File your taxes for free A dealer in securities or commodities required to register as such under the laws of the United States or a state. File your taxes for free A real estate investment trust (as defined in section 856). File your taxes for free An entity registered at all times during the tax year under the Investment Company Act of 1940. File your taxes for free A common trust fund (as defined in section 584(a)). File your taxes for free A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. File your taxes for free Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). File your taxes for free A REMIC. File your taxes for free Note. File your taxes for free A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. File your taxes for free The request should be made of the nominee in the same manner as specified below for requesting information from the representative. File your taxes for free How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. File your taxes for free You can request information from the representative or issuer by telephone or mail. File your taxes for free If only an address is listed in the directory, you must request the information in writing. File your taxes for free Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. File your taxes for free The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. File your taxes for free The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. File your taxes for free If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. File your taxes for free Prev  Up  Next   Home   More Online Publications
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The File Your Taxes For Free

File your taxes for free Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. File your taxes for free Tax questions. File your taxes for free What's New Future developments. File your taxes for free  The IRS has created a page on IRS. File your taxes for free gov for information about Publication 1542, at www. File your taxes for free irs. File your taxes for free gov/pub1542. File your taxes for free Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. File your taxes for free Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. File your taxes for free It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. File your taxes for free For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. File your taxes for free R. File your taxes for free B. File your taxes for free 520, which can be found on the Internet at www. File your taxes for free irs. File your taxes for free gov/irb/2011-42_IRB/ar12. File your taxes for free html. File your taxes for free Per diem rates on the Internet. File your taxes for free   You will find links to per diem rates at www. File your taxes for free gsa. File your taxes for free gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. File your taxes for free S. File your taxes for free possessions; and Foreign per diem rates. File your taxes for free Publication 1542 revisions. File your taxes for free   Publication 1542 is available only on the Internet at IRS. File your taxes for free gov. File your taxes for free Print copies can no longer be ordered. File your taxes for free   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. File your taxes for free An article on IRS. File your taxes for free gov will alert you to which locations have updated rates. File your taxes for free To reach these articles, go to www. File your taxes for free irs. File your taxes for free gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. File your taxes for free You will find the new rates in Table 4. File your taxes for free   We will also incorporate mid-year changes to the high-low rates into Publication 1542. File your taxes for free You will be alerted to these changes by a similar article on IRS. File your taxes for free gov and can find the changes in Table 2 of the revised publication. File your taxes for free   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. File your taxes for free The annual issue of the publication should be available each year in mid- to late-October. File your taxes for free Comments and suggestions. File your taxes for free   We welcome your comments about this publication and your suggestions for future editions. File your taxes for free   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File your taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File your taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File your taxes for free   You can email us at taxforms@irs. File your taxes for free gov. File your taxes for free Please put “Publications Comment” on the subject line. File your taxes for free You can also send us comments from www. File your taxes for free irs. File your taxes for free gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File your taxes for free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File your taxes for free Ordering forms and publications. File your taxes for free   Visit www. File your taxes for free irs. File your taxes for free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File your taxes for free Internal Revenue Service 1201 N. File your taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File your taxes for free   If you have a tax question, check the information available on IRS. File your taxes for free gov or call 1-800-829-1040. File your taxes for free We cannot answer tax questions sent to either of the above addresses. File your taxes for free Prev  Up  Next   Home   More Online Publications