On February 21, 2023, the IRTS released the final regulations that amend the rules for filing electronic tax returns in specific cases. These new rules affect those filing partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, certain information returns, registration statements, disclosure statements, notifications, actuarial reports, and certain excise tax returns.
See T.D. 9972
See also Final regulations: Electronic-filing requirements for specific tax returns, other documents
Posted by Benjamin Sapozhnikov, Associate Editor, Wealth Strategies Journal.