United States Government Publishing Office
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United States
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government publication
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FR
Regulatory Information
2018_register
executive
2018-05-31
article
Filing Requirements for Information Returns Required on Magnetic Media (Electronically)
Proposed Rules
D09002ee1bdb8dc3b
D09002ee1bdb8dcc9
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations amending the rules for determining whether information returns must be filed using magnetic media (electronically). The proposed regulations would require that all information returns, regardless of type, be taken into account to determine whether a person meets the 250-return threshold and, therefore, must file the information returns electronically. The proposed regulations also would require any person required to file information returns electronically to file corrected information returns electronically, regardless of the number of corrected information returns being filed. The proposed regulations will affect persons required to file information returns.
83 FR 24948
https://www.govinfo.gov/app/details/FR-2018-05-31/2018-11749
2018-11749
fr31my18-15
RIN 1545-BN36
4830-01-P
REG-102951-16
https://www.govinfo.gov/app/details/FR-2018-05-31/2018-11749
https://www.govinfo.gov/content/pkg/FR-2018-05-31/html/2018-11749.htm
https://www.govinfo.gov/content/pkg/FR-2018-05-31/pdf/2018-11749.pdf
Income Taxes
Penalties
Reporting and Recordkeeping Requirements
3 p.
24948
24950
83 FR 24948
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Regulation Identification Number 1545-BN36
RIN 1545-BN36
Filing Requirements for Information Returns Required on Magnetic Media (Electronically); Federal Register Vol. 83, Issue
PRORULE
2018-11749
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2018-07-30
2018-07-30
REG-102951-16
4830-01-P
2018-11749
Notice of proposed rulemaking.
This document contains proposed regulations amending the rules for determining whether information returns must be filed using magnetic media (electronically). The proposed regulations would require that all information returns, regardless of type, be taken into account to determine whether a person meets the 250-return threshold and, therefore, must file the information returns electronically. The proposed regulations also would require any person required to file information returns electronically to file corrected information returns electronically, regardless of the number of corrected information returns being filed. The proposed regulations will affect persons required to file information returns.
Written or electronic comments and requests for a public hearing must be received by July 30, 2018.
Concerning the proposed regulations, Michael Hara, (202) 317-6845; concerning the submission of comments and requests for a public hearing, Regina L. Johnson, (202) 317-5177 (not toll-free calls).
Income Taxes
Penalties
Reporting and Recordkeeping Requirements
Filing Requirements for Information Returns Required on Magnetic Media (Electronically)
,
http://www.regulations.gov
www.regulations.gov
Federal Register
Vol. 83, no. 105
Office of the Federal Register, National Archives and Records Administration
2018-05-31
continuing
daily
deposited
born digital
433 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2018-05-31
P0b002ee19a916153
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr31my18
https://www.govinfo.gov/app/details/FR-2018-05-31
https://www.govinfo.gov/content/pkg/FR-2018-05-31/pdf/FR-2018-05-31.pdf
https://www.govinfo.gov/content/pkg/FR-2018-05-31/xml/FR-2018-05-31.xml
fdlp
24905
25325
DGPO
2018-05-31
2023-04-28
FR-2018-05-31
machine generated
eng
FR
FR-2018-05-31
83
105