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De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction

tax-irs · IRS · Rule · Published 2024-03-22 · Effective 2024-03-22 · 89 FR 20317

Document

Document number
2024-05744
Federal Register citation
89 FR 20317
CFR reference
26 CFR 301
Type
Rule
Action
Final rule; correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2024-03-22
Effective date
2024-03-22
Treasury docket
TD 9984

Abstract

This document includes corrections to the final regulations (Treasury Decision 9984) published in the Federal Register on Tuesday, December 19, 2023. Treasury Decision 9984 contained 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

Authoritative
Federal Register document
Machine
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