The Treasury Department and IRS on Tuesday released final regulations on electronic filing requirements, as part of its efforts to implement the Taxpayer First Act of 2019.
The final rules come after Treasury and the IRS issued proposed regulations on the topic (REG-102951-16; RIN: 1545-BN36) in July 2021.
The rules implement changes to strengthen electronic-filing requirements that were made under the Taxpayer First Act. That law authorizes Treasury to issue regulations to reduce the threshold for when taxpayers are required to file returns electronically.
The final rules adopt a portion of the proposed rules that require taxpayers to ...
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