Extension of Time To File Certain Information Returns
other · IRS · Rule · Published 2018-08-03 · Effective 2018-08-03 · 83 FR 38023
Document
Document number
2018-16717
Federal Register citation
83 FR 38023
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2018-08-03
Effective date
2018-08-03
Treasury docket
TD 9838
Abstract
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.