# Extension of Time To File Certain Information Returns
> **IRS** · Final regulations and removal of temporary regulations. · Published 2018-08-03 · Effective 2018-08-03 · 83 FR 38023
## Document
- **Document number:** 2018-16717
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 38023
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/08/03/2018-16717/extension-of-time-to-file-certain-information-returns)
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