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TREAS/IRS RIN: 1545-BN36 Publication ID: Spring 2021 
Title: Electronically Filed Returns  
Abstract:

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.

 
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. 6011, 6721 and 7805(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/31/2018  83 FR 24948   
NPRM Comment Period End  07/30/2018 
Second NPRM  12/00/2021 
Additional Information: REG-102951-16 (NPRM) Drafter attorney: Casey Conrad (202) 317-5154 Reviewer attorney: Elizabeth Chirich, Branch Chief (202) 317-5399 Treasury attorney: Jarrett Jacinto (202) 622-3505 CC:PA:01
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:
Casey Conrad
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5241,
Washington, DC 20224
Phone:202 317-5154
Email: casey.r.conrad@irscounsel.treas.gov