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federal_register: 2018-16717

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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
2018-16717 Extension of Time To File Certain Information Returns Rule This document contains final regulations providing rules regarding the automatic and non-automatic extension of time to file certain information returns. These changes are being implemented to accelerate the filing of the Form W-2 series (except Form W-2G) and forms that report nonemployee compensation (currently Form 1099-MISC with information in box 7) so they are available earlier in the filing season for use in the IRS's identity theft and refund fraud detection processes. In addition, these final regulations update the list of information returns subject to the rules regarding extensions of time to file. These regulations affect filers requesting an extension of time to file the affected information returns. 2018-08-03 2018 8 https://www.federalregister.gov/documents/2018/08/03/2018-16717/extension-of-time-to-file-certain-information-returns https://www.govinfo.gov/content/pkg/FR-2018-08-03/pdf/2018-16717.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing rules regarding the automatic and non-automatic extension of time to file certain information returns. These changes are being implemented to accelerate the filing of the Form W-2 series (except Form... 1545-BM49

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