Proposed U.S. Regulations on Electronic-Filing Requirements for Specified Returns and Other Documents

The U.S. IRS and Treasury have issued proposed regulations on Electronic-Filing Requirements for Specified Returns and Other Documents, which were published in the Federal Register on 23 July 2021. Comments are due by 21 September 2021.

---

SUMMARY:

This document contains proposed 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, a…