The U.S. Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9892) that adopt regulations as proposed in 2017 concerning the due dates and available extensions of time to file certain tax returns and information returns and remove corresponding temporary regulations. According to the preamble to today’s final regulations, the temporary regulations are removed and the 2017 proposed regulations are adopted “with only nonsubstantive revisions.”
Read the final regulations [PDF 282 KB] as published in the Federal Register on January 30, 2020.
In updating what were then existing rules to reflect the statutory requirements by several tax law measures enacted in 2015, the IRS and Treasury in July 2017 released the proposed regulations and corresponding temporary regulations that, in part, provided:
The IRS received no comments on the notice of proposed rulemaking, and no public hearing was requested or held. Accordingly, the IRS and Treasury adopted the proposed regulations as final and removed the temporary regulations.
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