Executor Office. “FIRST MIDDLE LAST TM”, Estate Nation “Y “ Your State”. Genera!"ost Office. Genera!"ost #ox ! $$$$$. %it& ! To'n. (nite) States Minor, Out&in* Isan)s. Near.. +$$$$$!- Near ni*/t ! of fourt/ Dece01er t'o!2ero one!se3en OFFI%E OF T4E #(SINESS NAME MR5S, NAME %FO5TR(STEE A))ress %it&, State (.S.A. + To6
%ertifie) Mai6 Mai6 789: 789: ::98 888: $$$$ $$$$
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Re>uest 98! Re>uest 98!8ID 8IDss Re=ort Re=ort to Re> Re>uest uestin* in* "erso "erson n for IRS on on Tax Tax Years ears66 :88 :88, , :898, :898, :899, :89: ? :89@. Account $$$$$$$$$$
Mr.. Na0e, %FO5Trustee Mr I BBBBBBBBBBBBBBBBBBBBBBBBBB, IRS Tax a*ent, re>uestin* =erson, aut/ori2e) re=resentati3e ;IRS for0 :-C-<, for t/e “First Mi))e Last TM” Estate. (n)er se3era Go3ern0ent an) IRS =u1ications, instructions an) Statutor& La's, Mr. Mr. Na0e, %/ief Financia Officer5Trustee, is re>uire u=on “re>uest notice” to fie 98!OID Interest Inco0e it//o)in* to t/e IRS an) *i3e to Estate ;reci=ient< a co=& #. Encose) is a 98!A co=& %, an esti0ate) account a0ount a1an)on. T/e #anin* association sa3in*5c/ecin* account nu01er;s< is $$$$$$$$$$ T/e )etais for re=ortin* Ori*ina Issue) Discounts ;OID< infor0ation are =ro3i)e) for t/e #usiness5#an Association an) t/e Trustees in t/e foo'in* La's, Tite : %FR 9.79!;)< ;9
IRS InstructionHs La's ? "u1ications a. Tite : %FR 9.79!6 Re=ortin* for 'i)e& /e) fixe) in3est0ent trusts ;4FIT<, 1. IRS "u1ication6 Genera Instruction for For0s 98, 98-, C- ? !:* Section “M” “State0ents to Reci=ients ;#orro'er, De1tors, Donors, Insure)Js, "artici=ants, "a&er5#orro'ers, "oic&/o)ers, Stu)ents, Transferors, or inners on %ertain For0s<”, c. IRS "u1ication6 9:9: OIDs, =a*e 7, No0inees, ). IRS "u1ication6 Instructions for For0s 98!INT ? 98!OID “S=ecific Instructions for For0 98!OID”. Section OID6 Re=ortin* OID. %OLLATERAL %OLLA TERAL ASSET ASSET REK(IRED IS OID REF(NDA#LE (n)er t/e Fe)era Reser3e Act of 99@, 1ans 0e01ers5associations 3ia Fe)era Reser3e #ans an) t/e Treasurer of t/e (nite) States is /o)in* our ori*ina auto*ra=/ 1on)s ;%/ec )e=osit, ritten %/ecs, %re)it %ar)s recei=ts ? o1i*ations of t/e (.S.< as coatera. T/erefore, t/e exc/an*e) “Securit& InterestH is re=orte) taxa1e “Fe)era it//o)in*” to 1e fie) as *ross inco0e. ;Tite 9: (S% C9:, A==ication “O=eratin* %ircuar No. 98”<.
"enaties for not fiin* OIDs ? Re)ee0in* Notes on De0an) an) Re>uestin* Notice6 a. "enaties "enaties for faiur faiuree to co0=& co0=& tite : (S% section section 7:9 ? 7::, 1. IRS, %ri0ina %ri0ina In3esti*atin* In3esti*atin* De=art De=art0ent 0ent ;%ID<, For0 @Ca, c. Statutes at Lar*e, ou0e 9@ =a*es 99@, Sec C t/ru 8 ! fai to re)ee0 circuatin* notes u=on )e0an) notice, ? %o0=troer of t/e %urrenc& =enaties, ). 9- (S% 9:9 "erur& *enera&. it/ t/at sai), Mr. %FO5Trustee, =ease %FO5Trustee, =ease res=on) 'it/in 9C )a&s fro0 t/e recei=t )ate of re>uest. Furt/er0ore, =ease )o &our )ue )ii*ent, so t/at t/e 98!8ID interest5cre)it s/a 1e re=orte) to IRS, an) 0ai co=& # to Estate ;reci=ient< re>uestin* =erson an) re)ee05setoff cre)it ;For0 98C8< to t/e Treasur& of t/e (nite) States in trust ;Statutes at Lar*e, o. 9@ =a*e 98 Sec.9< on t/e Estate51anJs 1e/af. If an& of t/e =roce)ures an)5or a's a1o3e are incorrect t/en note t/e )eficienc& an) su10it c/an*es 'it/ %o)es, Si= a's or Statutes at ar*e as e3i)ence of correctness. Mai Return Tax Docu0ents to6 “First Mi))e LastTM” Estate ".O. #ox $$$$$ %it&, State $$$$$
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References to OIDs ;O=tiona to sen). For &our References< e.
"u1ication6 "u1icatio n6 %/arter One One “"ersona “"ersona De=osit De=osit Account Account A*re A*ree0ent, e0ent, Section Section 97;c
f. "u1ication6 O=eratin* %ircuar No. 98, A==ication for Interest Inco0e an) )efinitions. *. La'6 Tite : (S% 8C Re=orte) Returns Re*ar)in* "a&0ents of Interest. /. La'6 Tite : %FR 9.9:79 t/ru 9.9:7@ ! Ori*ina Issue) Discounts ;OID< )efine) an) =roce)ures. i. La'6 Tite : (S% 9:79 t/ru 9:7C Ori*ina Issue) Discount ;OID< )eter0inations. . La'6 Statutes at Lar*e, ou0e 9@, =a*e t/ru 99- Nationa %urrenc& Act. . La'6 Tite : (S% 9@ ? 9@;e< Interest ? OID as tax )e)uction. . La'6 Tite 9:6 #an an) #anin*, 9: (S% C9: A==&in* for FRN, collateral required . E0er*enc& #anin* Act, 7@ r) %on*ress, session I, %/a=ter 9, Tite I Sec. C89. ;O=tiona for &our references< Sec. C89. The Sixth paragraph of Section 18 of the Federal Reserve Act (1913) is amended to read as follows "Upon the deposit with the Treasurer of the United States , States , (a) of any direct obligations of the United States or (b) on any notes, drafts, bills of exchange, or bankers acceptances ac!uired under the proisions of the #ct, any $ederal resere bank making such deposit in the manner prescribed prescrib ed by the Secretary Secretary of the Treasury Treasury shall shall be entitled to receie receie from the %omptroller %omptroller of the %urr %urrenc encyy circ circulat ulating ing not notes es in blan blank, k, duly regi register stered ed and cou counter ntersign signed& ed& 'hen such circulat circ ulating ing note notess are issued aga against inst the secu security rity of obl obligat igations ions of the United Sta States, tes, the amount of such circulating notes shall be e!ual to the face alue of the direct obligations of the Unites States so deposited as security and, when issued against the security of notes, drafts, bills of exchange and bankers acceptances ac!uired under the proisions of this #ct, the amount thereof shall be e!ual to not more than * per cent of the estimated alue of such notes, drafts, bills of exchange and bankers acceptances so deposited as security&" 6
