*Letters

Extension of Time to File Certain Information Returns

Published on:
January 11, 2016

SIFMA provided comments to the Internal Revenue Service (IRS) regarding the proposed regulations which would remove the automatic 30-day extension of time to file certain information returns listed in the rulemaking. Those forms listed in the rulemaking include: forms in the W-2 series, 1097 series, 1098 series, 1099 series, 5498 series, and Forms 1042-S, 1094-C, 1095-B, 1095-C, 3921, 3922, and 8027. Extension of Time to File Certain Information Returns, 80 Fed. Reg. 48,472 (2015) (REG-1322075-14) (proposed August 13, 2015).

See also:

Internal Revenue Bulletin: 2015-35

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