The IRS updated the procedure for eligible corporations to request a waiver for electronically filing forms in a notice on Friday.
Treasury and the IRS released final rules in February on the electronic filing requirements as part of the implementation of the Taxpayer First Act of 2019. The rules allowed for some corporations, small businesses, and organizations to request a waiver from the e-filing requirement if it has “undue hardships.”
The new Notice 2023-60 obsoletes Notice 2010-13, which initially outlined how to request a waiver.
- The IRS will update how to request a waiver in applicable IRS revenue procedures, publications, ...
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