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Publication 672 (8/08) New York State Tax Shelter Voluntary Compliance Initiative November 1, 2008, through January 31, 2009, Questions and Answers Page 2 of 20 Publication 672 (8/08) Table of contents
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How to fill out pub 672
How to fill out pub 672
01
Begin by downloading Form 672, also known as the Public Inspection File Requirements Adopted by the Federal Communications Commission (FCC).
02
Carefully read the instructions provided on the first page of the form to familiarize yourself with the requirements and obligations.
03
Use a black pen or type your responses in the appropriate fields on the form.
04
Start by filling out the general information section, including the name of the radio or television station, call sign, city, and state.
05
Provide information regarding the location where the public inspection file is maintained, including the physical address and contact information.
06
Indicate whether the public inspection file is available online or if physical access is required.
07
Complete the checklist in section 2, ensuring that all required documents are included in the public inspection file.
08
If any documents are missing or unavailable, provide an explanation in the space provided.
09
Sign and date the certification statement at the bottom of the form, confirming that the information provided is accurate and complete.
10
Once completed, retain a copy of the filled-out Pub 672 for your records and securely maintain the public inspection file according to FCC guidelines.
Who needs pub 672?
01
Radio or television stations licensed by the Federal Communications Commission (FCC) need to fill out and maintain Pub 672.
02
The requirements are applicable to both commercial and noncommercial educational stations.
03
Any station holding an FCC license and operating in the United States must comply with the public inspection file regulations.
04
Stations that make their public inspection file available online also need to complete this form to provide information about the file's location and accessibility.
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What is pub 672?
Publication 672 is a form provided by the IRS that must be completed by certain taxpayers to report information regarding transactions with foreign trusts or receipt of large gifts or bequests from foreign individuals.
Who is required to file pub 672?
Taxpayers who have had transactions with foreign trusts or received large gifts or bequests from foreign individuals are required to file pub 672.
How to fill out pub 672?
Pub 672 must be filled out by providing detailed information about the foreign trust, including the name and address, as well as information about the taxpayer's relationship with the trust or the gift or bequest received.
What is the purpose of pub 672?
The purpose of pub 672 is to report information about transactions with foreign trusts or receipt of large gifts or bequests from foreign individuals to the IRS for tax compliance purposes.
What information must be reported on pub 672?
Information that must be reported on pub 672 includes details about the foreign trust, the taxpayer's relationship with the trust, as well as information about any gifts or bequests received from foreign individuals.
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