1545-BN36 202210 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Electronically Filed Returns

These proposed regulations would lower the electronic-filling threshold for filing certain information returns as set forth in the Taxpayer First Act of 2019, would eliminate the no-aggregation rule in determining the threshold for filing certain information returns electronically, would require that corrected information returns be filed electronically, if the original information returns were required to be filed electronically, and would require partnerships with more than 100 partners to electronically file their information returns.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 U.S.C. 6011, 6721 and 7805(a) No NPRM 05/31/2018 83 FR 24948 NPRM Comment Period End 07/30/2018 NPRM and NPRM Withdrawal 07/23/2021 86 FR 39910 NPRM Comment Period End 09/21/2021 Public Hearing 09/22/2021 86 FR 39910 Final Action 12/00/2022 REG-102951-16 (NPRM) Drafter attorney: Casey Conrad (202) 317-5154 Reviewer attorney: Hollie Marx (202) 317-5385 Treasury attorney: Jarrett Jacinto (202) 997-5410 CC:PA:01 No Businesses None No No No No Casey Conrad Attorney 1545 Internal Revenue Service IRS 202 317-5154 casey.r.conrad@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5241, Washington DC 20224