{"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.","action":"Final rule; correction.","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/2024/03/22/2024-05639.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"89 FR 20317","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on March 22, 2024 and applicable beginning December 19, 2023.","disposition_notes":null,"docket_ids":["TD 9984"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Information:\n\nCorrect Information Returns or Furnish Correct Payee Statements (REG-118826-16)","document_id":"IRS-2018-0027-0003"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-03-22","updated_at":"2024-09-03T17:06:02.776-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2018-0027-0011","allow_late_comments":false,"id":"IRS-2018-0027-0011","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2018-0027","title":"De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16)"}],"document_number":"2024-05639","effective_on":"2024-03-22","end_page":20318,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/03/22/2024-05639.xml","html_url":"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","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-05639?publication_date=2024-03-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-03-22/2024-05639/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":76,"last_updated":"2026-04-04 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05639.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-05639.pdf?1711025113","publication_date":"2024-03-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/03/22/2024-05639.txt","regulation_id_number_info":{"1545-BN59":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1545-BN59/de-minimis-error-exception-to-penalties-for-failure-to-file-correct-information-returns-or-furnish-c","title":"De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1545-BN59&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN59"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Information:\n\nCorrect Information Returns or Furnish Correct Payee Statements (REG-118826-16)","document_id":"IRS-2018-0027-0003"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN59/de-minimis-error-exception-to-penalties-for-failure-to-file-correct-information-returns-or-furnish-c","title":"De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0027","supporting_documents_count":1,"docket_id":"IRS-2018-0027","document_id":"IRS-2018-0027-0011","regulation_id_number":"1545-BN59","title":"De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16)","checked_regulationsdotgov_at":"2024-06-15T16:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":20317,"subtype":null,"title":"De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction","toc_doc":"De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction","toc_subject":null,"topics":[],"type":"Rule","volume":89}