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TREAS/IRS RIN: 1545-BN36 Publication ID: Spring 2022 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final 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
Action Date FR Cite
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  08/00/2022 
Additional Information: REG-102951-16 (NPRM) Drafter attorney: Casey Conrad (202) 317-5154 Reviewer attorney: Jennifer Auchterlonie, Branch Chief (202) 317-5210 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5241,
Washington, DC 20224
Phone:202 317-5154