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Preparation of Tax Returns for Other Persons

.49 Failure to File Partnership Return 6698

.50 Failure to File S Corporation Return 6699

.51 Failure to File Correct Information Returns 6721

.52 Failure to Furnish Correct Payee Statements 6722

.53 Revocation or Denial of Passport in Case of Certain 7345 Tax Delinquencies

.54 Attorney Fee Awards 7430

.55 Periodic Payments Received under Qualified Long-Term Care 7702B(d) Insurance Contracts or under Certain Life Insurance Contracts .56 Qualified Small Employer Health Reimbursement 9831 Arrangement

SECTION 4. EFFECTIVE DATE SECTION 5. DRAFTING INFORMATION

SECTION 1. PURPOSE This revenue procedure sets forth inflation-adjusted items for 2018 for various provisions of the Internal Revenue Code of 1986 (Code) as amended as of October 19, 2017. To the extent amendments to the Code are enacted for 2018 after October 19, 2017, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2018. SECTION 2. CHANGES .01 Section 202 of the Disaster Tax Relief and Airport and Airways Extension Act of