IRS Rev. Proc.: Substitute Forms General Rules, Specifications Updated

List setting forth the 2023 requirements for: (1) using official IRS forms to file information returns with the IRS; (2) preparing acceptable substitutes of the official IRS forms to file information returns with the IRS; and (3) using official or acceptable substitute forms to furnish information to recipients, the IRS released Sept. 29, 2023. [Rev. Proc. 2023-30 (Sept. 29, 2023)]

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