Announcement 2017-10 - Announcement 2017–10

Announcement 2017–10

Announcement 2017–10 amends Revenue Procedure 2017–39, 2017–26 I.R.B. 1286 to make the following corrections.

–Section 4.2.2. The correct title is Composite Substitute Statements to Recipients for Forms Specified in Sections 4.1.2 and 4.1.3.

–Section 4.2.2. The first paragraph is replaced with the following: A composite recipient statement for the forms specified in Sections 4.1.2 or 4.1.3 is permitted when one filer is reporting more than one type of payment during a calendar year to the same form recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2 and 4.1.3.