# Electronic-Filing Requirements for Specified Returns and Other Documents
> **IRS** · Final regulation. · Published 2023-02-23 · Effective 2023-02-23 · 88 FR 11754
## Document
- **Document number:** 2023-03710
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 11754
- **CFR reference:** 26 CFR 1
- **Publication date:** 2023-02-23
- **Effective date:** 2023-02-23
- **Treasury docket:** TD 9972
## Abstract

This document contains final regulations amending the rules for filing electronically and affects persons required to file partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, certain information returns, registration statements, disclosure statements, notifications, actuarial reports, and certain excise tax returns. The final regulations reflect changes made by the Taxpayer First Act (TFA) and are consistent with the TFA's emphasis on increasing electronic filing.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/02/23/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents)
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