February 21, 2023 IRS issues final regulations updating electronic filing rules for partnerships, corporations, employers and some exempt organizations The IRS has issued final regulations (TD 9972) amending electronic filing rules for 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 new rules reflect legislative changes under the 2019 Taxpayer First Act aiming to increase electronic filing. A Tax Alert is forthcoming. Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor | ||||