other · IRS · Rule · Published 2004-02-18 · Effective 2004-02-18 · 69 FR 7567
Document
Document number
04-3544
Federal Register citation
69 FR 7567
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-02-18
Effective date
2004-02-18
Treasury docket
TD 9114
Abstract
This document contains final regulations relating to the voluntary electronic furnishing of statements on Forms W-2, "Wage and Tax Statement," under sections 6041 and 6051, and statements on Forms 1098-T, "Tuition Statement," and Forms 1098-E, "Student Loan Interest Statement," under section 6050S. These final regulations affect businesses, other for-profit institutions, and eligible educational institutions that wish to furnish these required statements electronically. The regulations will also affect individuals (recipients), principally employees, students, and borrowers, who consent to receive these statements electronically.