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REVENUE PROCEDURE STATEMENT 879 REPUBLIC OF (SOUTH) KOREA FOR TEACHERS OR RESEARCHERS CLAIMING EXEMPTION UNDER ARTICLE 20 OF THE INCOME TAX TREATY BETWEEN THE UNITED STATES AND SOUTH KOREA LAST NAME

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What is revenue procedure statement 87-9?

Revenue Procedure 87-9 provides guidance for taxpayers who have changes in their method of accounting and wish to obtain automatic consent from the IRS to make the change.

Who is required to filed revenue procedure statement 87-9?

Taxpayers who have changes in their method of accounting and wish to obtain automatic consent from the IRS to make the change are required to file Revenue Procedure 87-9.

How to fill out revenue procedure statement 87-9?

To fill out Revenue Procedure 87-9, taxpayers should follow the instructions provided in the revenue procedure and include all required information, such as the taxpayer's identification details, description of the accounting method change, and any relevant supporting documentation.

What is the purpose of revenue procedure statement 87-9?

The purpose of Revenue Procedure 87-9 is to provide a streamlined process for taxpayers to obtain automatic consent from the IRS to change their method of accounting.

What information must be reported on revenue procedure statement 87-9?

Revenue Procedure 87-9 requires taxpayers to report their identification details, describe the method of accounting change, provide a statement of the effect of the change, and include any necessary supporting documentation.

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