# Guidance Necessary To Facilitate Electronic Tax Administration
> **IRS** · Final and removal of temporary regulations. · Published 2003-01-31 · Effective 2003-01-31 · 68 FR 4918
## Document
- **Document number:** 03-2063
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 4918
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-01-31
- **Effective date:** 2003-01-31
- **Treasury docket:** TD 9040
## Abstract

This document contains final regulations that eliminate regulatory impediments to the electronic filing of Form 1040, "U.S. Individual Income Tax Return." These regulations affect taxpayers who file Form 1040 and who are required to file any of the following forms: Form 56, "Notice Concerning Fiduciary Relationship"; Form 2120, "Multiple Support Declaration"; Form 2439, "Notice to Shareholder of Undistributed Long-Term Capital Gains"; Form 3468, "Investment Credit"; and Form T (Timber), "Forest Activities Schedules."

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/01/31/03-2063/guidance-necessary-to-facilitate-electronic-tax-administration)
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