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File 1040 x Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. File 1040 x Proc. File 1040 x 2011-21 Table of Contents SECTION 1. File 1040 x PURPOSE SECTION 2. File 1040 x BACKGROUND SECTION 3. File 1040 x SCOPE SECTION 4. File 1040 x APPLICATION SECTION 5. File 1040 x EFFECTIVE DATE SECTION 6. File 1040 x EFFECT ON OTHER DOCUMENTS SECTION 7. File 1040 x DRAFTING INFORMATION SECTION 1. File 1040 x PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. File 1040 x The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). File 1040 x SECTION 2. File 1040 x BACKGROUND . File 1040 x 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. File 1040 x For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. File 1040 x The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. File 1040 x This change reflects the higher rate of price inflation for trucks and vans since 1988. File 1040 x . File 1040 x 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. File 1040 x L. File 1040 x No. File 1040 x 111-240, 124 Stat. File 1040 x 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. File 1040 x Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. File 1040 x L. File 1040 x No. File 1040 x 111-312, 124 Stat. File 1040 x 3296 (Dec. File 1040 x 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. File 1040 x Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). File 1040 x It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. File 1040 x Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. File 1040 x . File 1040 x 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). File 1040 x Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. File 1040 x Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). File 1040 x Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. File 1040 x This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. File 1040 x . File 1040 x 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. File 1040 x The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. File 1040 x Under § 1. File 1040 x 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. File 1040 x One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. File 1040 x Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. File 1040 x SECTION 3. File 1040 x SCOPE . File 1040 x 01 The limitations on depreciation deductions in section 4. File 1040 x 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2011, and continue to apply for each taxable year that the passenger automobile remains in service. File 1040 x . File 1040 x 02 The tables in section 4. File 1040 x 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. File 1040 x Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. File 1040 x See Rev. File 1040 x Proc. File 1040 x 2006-18, 2006-1 C. File 1040 x B. File 1040 x 645, for passenger automobiles first leased during calendar year 2006; Rev. File 1040 x Proc. File 1040 x 2007-30, 2007-1 C. File 1040 x B. File 1040 x 1104, for passenger automobiles first leased during calendar year 2007; Rev. File 1040 x Proc. File 1040 x 2008-22, 2008-1 C. File 1040 x B. File 1040 x 658, for passenger automobiles first leased during calendar year 2008; Rev. File 1040 x Proc. File 1040 x 2009-24, 2009-1 C. File 1040 x B. File 1040 x 885, for passenger automobiles first leased during calendar year 2009; and Rev. File 1040 x Proc. File 1040 x 2010-18, 2010-1 C. File 1040 x B. File 1040 x 427, as amplified and modified by section 4. File 1040 x 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. File 1040 x SECTION 4. File 1040 x APPLICATION . File 1040 x 01 Limitations on Depreciation Deductions for Certain Automobiles. File 1040 x (1) Amount of the inflation adjustment. File 1040 x (a) Passenger automobiles (other than trucks or vans). File 1040 x Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. File 1040 x Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. File 1040 x The new car component of the CPI was 115. File 1040 x 2 for October 1987 and 137. File 1040 x 880 for October 2010. File 1040 x The October 2010 index exceeded the October 1987 index by 22. File 1040 x 680. File 1040 x Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. File 1040 x 69 percent (22. File 1040 x 680/115. File 1040 x 2 x 100%). File 1040 x The dollar limitations in § 280F(a) are multiplied by a factor of 0. File 1040 x 1969, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2011. File 1040 x This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. File 1040 x (b) Trucks and vans. File 1040 x To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. File 1040 x The new truck component of the CPI was 112. File 1040 x 4 for October 1987 and 142. File 1040 x 556 for October 2010. File 1040 x The October 2010 index exceeded the October 1987 index by 30. File 1040 x 156. File 1040 x Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. File 1040 x 83 percent (30. File 1040 x 156/112. File 1040 x 4 x 100%). File 1040 x The dollar limitations in § 280F(a) are multiplied by a factor of 0. File 1040 x 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. File 1040 x This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. File 1040 x (2) Amount of the limitation. File 1040 x Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. File 1040 x Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. File 1040 x Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. File 1040 x The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. File 1040 x REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . File 1040 x 02 Inclusions in Income of Lessees of Passenger Automobiles. File 1040 x A taxpayer must follow the procedures in § 1. File 1040 x 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. File 1040 x In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. File 1040 x REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . File 1040 x 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. File 1040 x (1) Calculation of the Revised Amount. File 1040 x The revised depreciation limits provided in this section 4. File 1040 x 03 were calculated by increasing the existing limitations on the first year allowance in Rev. File 1040 x Proc. File 1040 x 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). File 1040 x (2) Amount of the Revised Limitation. File 1040 x For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. File 1040 x For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. File 1040 x If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. File 1040 x Proc. File 1040 x 2010-18 apply. File 1040 x REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File 1040 x PROC. File 1040 x 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. File 1040 x The lease inclusion amounts in Tables 3 and 4 of Rev. File 1040 x Proc. File 1040 x 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. File 1040 x Consequently, Table 3 of Rev. File 1040 x Proc. File 1040 x 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. File 1040 x Proc. File 1040 x 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. File 1040 x SECTION 5. File 1040 x EFFECTIVE DATE This revenue procedure, with the exception of section 4. File 1040 x 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. File 1040 x Section 4. File 1040 x 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. File 1040 x SECTION 6. File 1040 x EFFECT ON OTHER DOCUMENTS Rev. File 1040 x Proc. File 1040 x 2010-18 is amplified and modified. File 1040 x SECTION 7. File 1040 x DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. File 1040 x Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). File 1040 x For further information regarding this revenue procedure, contact Mr. File 1040 x Harvey at (202) 622-4930 (not a toll-free call). File 1040 x Prev  Up  Next   Home   More Internal Revenue Bulletins
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File 1040 x Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. File 1040 x This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). File 1040 x The directory for each calendar quarter is based on information submitted to the IRS during that quarter. File 1040 x For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. File 1040 x You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. File 1040 x The amended listing section shows changes to previously listed REMICs and CDOs. File 1040 x The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. File 1040 x Publication 938 is only available on the Internet. File 1040 x To get Publication 938, including prior issues, visit IRS. File 1040 x gov. File 1040 x Future developments. File 1040 x   The IRS has created a page on IRS. File 1040 x gov that includes information about Publication 938 at www. File 1040 x irs. File 1040 x gov/pub938. File 1040 x Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. File 1040 x Other information. File 1040 x   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. File 1040 x For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. File 1040 x Prev  Up  Next   Home   More Online Publications