Comment Request for IRS E-Filing Requirements NPRM

On July 23, 2021, the Internal Revenue Service (IRS) issued a notice of proposed rulemaking and a withdrawal of notice of proposed rulemaking titled Electronic-Filing Requirements for Specified Returns and Other Documents, amending the rules for determining whether information returns must be filed electronically. The document being withdrawn was published in the Federal Register on May 31, 2018 but was never finalized.

The proposed regulation amends the rules for e-filing certain tax returns and affects persons required to file partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, and certain information returns, registration statements, disclosure statements, notifications, actuarial reports, and certain excise tax returns. The proposed amendments reflect changes made by the Taxpayer First Act of 2019 to increase electronic filing.

The comment period closes on September 21, 2021. A public hearing on the proposed rule to be held by teleconference is scheduled for September 22, 2021, at 10 am EST. Requests to attend the public hearing must be received by 5 pm EST on September 20, 2021. If no outlines of topics for the public hearing are received by September 21, the hearing will be cancelled.

Review the notice and send comments here.

Advocacy Contact: Charles Jeane at (202) 205-7168