[Federal Register Volume 89, Number 57 (Friday, March 22, 2024)]
[Rules and Regulations]
[Pages 20317-20318]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-05639]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9984]
RIN 1545-BN59


De Minimis Error Safe Harbor Exceptions to Penalties for Failure 
To File Correct Information Returns or Furnish Correct Payee 
Statements; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule; correction.

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SUMMARY: This document contains a correction to the final regulations 
(Treasury Decision 9984) published in the Federal Register on Tuesday, 
December 19, 2023. Treasury Decision 9984 contains final regulations 
implementing statutory safe harbor rules that protect persons required 
to file information returns or to furnish payee statements from 
penalties under the Internal Revenue Code for failure to file correct 
information returns or furnish correct payee statements.

DATES: This correction is effective on March 22, 2024 and applicable 
beginning December 19, 2023.

FOR FURTHER INFORMATION CONTACT: Alexander Wu at (202) 317-6845 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9984) subject to this correction are 
issued under section 6045(g), 6721, 6722, and 6724 of the Internal 
Revenue Code.

[[Page 20318]]

    On January 30, 2024, the Office of the Federal Register published a 
rule to correct an error that appeared in the most recent annual 
revision of the Code of Federal Regulations (89 FR 5768). The CFR 
correction amended Sec.  301.6721-1 of Title 26 of the Code of Federal 
Regulations, Parts 300 to 499, revised as of April 1, 2023, by 
reinstating paragraph (b)(6), which was mistakenly omitted.

Correction to Publication

0
Accordingly, in FR Doc. 2023-27283 (TD 9984) beginning on page 87696 in 
the Federal Register of Tuesday, December 19, 2023, the following 
correction is made:


Sec.  301.6721-1  [Corrected]

0
1. On page 87701, in the first column, amendatory instruction Par. 5, 
sub-instruction 4, ``Adding paragraph (b)(6);'' is corrected to read 
``Revising paragraph (b)(6);''.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure and Administration).
[FR Doc. 2024-05639 Filed 3-21-24; 8:45 am]
BILLING CODE 4830-01-P