federal_register: 2018-11749

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2018-11749 Filing Requirements for Information Returns Required on Magnetic Media (Electronically) Proposed Rule This document contains proposed regulations amending the rules for determining whether information returns must be filed using magnetic media (electronically). The proposed regulations would require that all information returns, regardless of type, be taken into account to determine whether a person meets the 250-return threshold and, therefore, must file the information returns electronically. The proposed regulations also would require any person required to file information returns electronically to file corrected information returns electronically, regardless of the number of corrected information returns being filed. The proposed regulations will affect persons required to file information returns. 2018-05-31 2018 5 https://www.federalregister.gov/documents/2018/05/31/2018-11749/filing-requirements-for-information-returns-required-on-magnetic-media-electronically https://www.govinfo.gov/content/pkg/FR-2018-05-31/pdf/2018-11749.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations amending the rules for determining whether information returns must be filed using magnetic media (electronically). The proposed regulations would require that all information returns, regardless of type, be... 1545-BN36

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