{"abstract":"This document contains proposed regulations amending the rules for determining whether information returns must be filed using magnetic media (electronically). The proposed regulations would require that all information returns, regardless of type, be taken into account to determine whether a person meets the 250-return threshold and, therefore, must file the information returns electronically. The proposed regulations also would require any person required to file information returns electronically to file corrected information returns electronically, regardless of the number of corrected information returns being filed. The proposed regulations will affect persons required to file information returns.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2018/05/31/2018-11749.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"83 FR 24948","comment_url":null,"comments_close_on":"2018-07-30","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by July 30, 2018.","disposition_notes":null,"docket_ids":["REG-102951-16"],"dockets":[{"supporting_documents":[{"title":"Agenda Notice Notification","document_id":"IRS-2018-0011-0025"}],"agency_name":"IRS","documents":[{"comment_count":10,"comment_start_date":"2018-05-31","updated_at":"2024-01-22T00:55:24.294-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2018-0011-0001","allow_late_comments":null,"id":"IRS-2018-0011-0001","comment_end_date":"2018-07-31","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2018-0011","title":"Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16"}],"document_number":"2018-11749","effective_on":null,"end_page":24950,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2018/05/31/2018-11749.xml","html_url":"https://www.federalregister.gov/documents/2018/05/31/2018-11749/filing-requirements-for-information-returns-required-on-magnetic-media-electronically","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-11749?publication_date=2018-05-31","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2018-05-31/2018-11749/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":2189,"last_updated":"2026-10-24 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2018-05-31/pdf/2018-11749.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-11749.pdf?1527684337","publication_date":"2018-05-31","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2018/05/31/2018-11749.txt","regulation_id_number_info":{"1545-BN36":{"issue":"202210","html_url":"https://www.federalregister.gov/regulations/1545-BN36/electronically-filed-returns","title":"Electronically Filed Returns","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202210&RIN=1545-BN36&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN36"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Agenda Notice Notification","document_id":"IRS-2018-0011-0025"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN36/electronically-filed-returns","title":"Electronically Filed Returns"},"comments_count":10,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0011","supporting_documents_count":1,"docket_id":"IRS-2018-0011","document_id":"IRS-2018-0011-0001","regulation_id_number":"1545-BN36","title":"Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16","checked_regulationsdotgov_at":"2024-01-23T02:00:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":24948,"subtype":null,"title":"Filing Requirements for Information Returns Required on Magnetic Media (Electronically)","toc_doc":"Filing Requirements for Information Returns Required on Magnetic Media (Electronically)","toc_subject":null,"topics":["Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":83}