Amendment to Revenue Memorandum Order No. 9-76, dated February 9, 1976 on the Subject of Numbering Income Tax Returns

January 24, 1977 REVENUE MEMORANDUM ORDER NO. 02-77 SUBJECT : Amendment to Revenue Memorandum Order No. 9-76, dated February 9, 1976 on the Subject of Numbering Income Tax Returns TO : Revenue Service Chiefs, Assessment and Data Processing Services, All Regional Directors, Chief , International Operations Division, Chief , Withholding Tax Division, and All Others Concerned In order to expedite the processing of refundable income tax returns by minimizing errors of classification of such returns, Paragraph V A 3 a of Revenue Memorandum Order No. 9-76 is hereby amended to read as follows: "3. The new Classification Codes are as follows: Nature of Return Code a. Individual Returns (1) Taxable without Tax Credit 1 (2) Exempt without Tax Credit 2 (3) Refundable 3 (4) Taxable with Tax Credit 5" With this amendment, refundable income tax returns fall into only one category, even if the return is taxable refundable or exempt refundable. The classification Code is 3. Classification Code 4 would no longer be used. This amendment shall take effect with the processing of the 1976 refundable income tax returns. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3