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Rev. Proc. 2002 48 SECTION 1. PURPOSE This revenue procedure provides guidance to issuers of state or local bonds for requesting an extension of time to file or for amending the statement of information required by section 149 e of the Internal Revenue Code. The words Request for Relief under Section 3 of Rev. Proc. 2002 48 should be typed or printed across the top of the 2 Attach to the statement a letter briefly setting forth the reasons why t...
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Who needs rev proc 2002 48?
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Individuals or businesses who want to request relief in case of a failure to timely file certain information returns or timely furnish certain payee statements.
02
Taxpayers who have a reasonable cause for not filing and furnishing the required information returns and payee statements.
03
Those who want to apply for relief for a failure to file or furnish due to significant hardship.
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What is rev proc 48 form?
Rev Proc 48 form is a form used by taxpayers to request relief from an automatic change in accounting method.
Who is required to file rev proc 48 form?
Taxpayers who want to request relief from an automatic change in accounting method are required to file rev proc 48 form.
How to fill out rev proc 48 form?
To fill out rev proc 48 form, taxpayers need to provide detailed information about the accounting method change they are requesting relief for.
What is the purpose of rev proc 48 form?
The purpose of rev proc 48 form is to allow taxpayers to request relief from changes in accounting method that are automatically triggered by particular events.
What information must be reported on rev proc 48 form?
Taxpayers must report their information, details about the automatic accounting method change, and reasons for requesting relief on rev proc 48 form.
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