# Disallowance of Deductions and Credits for Failure To File Timely Return
> **IRS** · Final regulations and removal of temporary regulations. · Published 2003-03-10 · Effective 2003-03-10 · 68 FR 11313
## Document
- **Document number:** 03-5461
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 11313
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-03-10
- **Effective date:** 2003-03-10
- **Treasury docket:** TD 9043
## Abstract

This document contains final regulations relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations (collectively, foreign taxpayers) that fail to file a timely U.S. income tax return. The regulations affect foreign taxpayers that fail to file a return by the appropriate deadlines.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/10/03-5461/disallowance-of-deductions-and-credits-for-failure-to-file-timely-return)
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