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TREAS/IRS RIN: 1545-BN36 Publication ID: Fall 2016 
Title: Electronically Filed Amended Returns  

This NPRM contains proposed amendments to regulations that eliminate the no-aggregation rule in determining the 250 return threshold for filing certain information returns electronically. 

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805(a)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-102951-16 (NPRM) Drafting attorney: Michael Hara (202) 317-5417 Reviewing attorney: Bridget Tombul, STR (202) 317-5420 Treasury Attorney: Rochelle Hodes, Attorney Advisor, Office of Tax Policy (202) 622-1787 CC:PA:1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael E. Hara
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5529,
Washington, DC 20224
Phone:202 317-5417
Fax:202 874-9248