# De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction
> **IRS** · Final rule; correction. · Published 2024-03-22 · Effective 2024-03-22 · 89 FR 20317
## Document
- **Document number:** 2024-05639
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 20317
- **CFR reference:** 26 CFR 301
- **Publication date:** 2024-03-22
- **Effective date:** 2024-03-22
- **Treasury docket:** TD 9984
## Abstract

This document contains a correction to the final regulations (Treasury Decision 9984) published in the Federal Register on Tuesday, December 19, 2023. Treasury Decision 9984 contains final regulations implementing statutory safe harbor rules that protect persons required to file information returns or to furnish payee statements from penalties under the Internal Revenue Code for failure to file correct information returns or furnish correct payee statements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/03/22/2024-05639/de-minimis-error-safe-harbor-exceptions-to-penalties-for-failure-to-file-correct-information-returns)
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