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Effective Date: Electronic-Filing Requirements for Specified Returns and Other Documents


Internal Revenue Service (IRS), Treasury.


Final regulation.


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.


Effective date: These regulations are effective on February 23, 2023.

  • February 23, 2023
  • Time: All Day