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Part III. Administrative, Procedural, and Miscellaneous 26 CFR 601.602: Forms and instructions. (Also Part I, Sections 220, 408, 408A, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B,
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Revenue Procedure 37 provides guidance for taxpayers on how to file and report certain types of income.
Taxpayers who have income from the sources specified in the revenue procedure are required to file it.
To fill out revenue procedure 37, taxpayers need to gather the necessary information specified in the procedure and follow the instructions for reporting the income.
The purpose of revenue procedure 37 is to provide taxpayers with guidelines and procedures for reporting specific types of income.
The specific information that must be reported on revenue procedure 37 depends on the type of income being reported. Taxpayers should refer to the procedure for details.
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