The IRS has obsoleted Notice 2010-13, which provided guidance on how certain filers could obtain administrative exemptions and waivers of the electronic filing requirements. (Notice 2023-60, 2023-35 IRB)
Notice 2010-13 provided guidance to corporations, electing small business corporations (S corporations), and tax-exempt organizations required to file returns under Code Sec. 6033, on how to request a waiver of the e-filing requirements for their returns. Notice 2010-13 also provided guidance on how to cure the rejection of an e-filed return. See IRS explains how entities request waiver from electronic return filing rules (01/07/2010).
In February 2023, the IRS published final regs (TD 9972) that provided new e-filing requirements that will apply beginning January 1, 2024. Among other things, the new e-filing rules allow for waivers of, and administrative exemptions from, the updated e-filing requirements. These exemptions and waivers include exemptions for individuals who don’t use technology due to their religious beliefs (religious exemption) and waivers for individuals who will experience undue hardship if required to e-file their returns (hardship waiver). See IRS Finalizes Mandatory e-Filing Rules (02/22/2023).
Notice 2023-60 obsoletes Notice 2010-13, Form 1120, Form 1120-F, Form 1120S, Form 990, and Form 990-PF Electronic Filing Waiver Request Procedures, because it is no longer necessary. The final regs now provide the rules for requesting waivers of, or administrative exemptions to, the e-filing requirements for these taxpayers.
For more information about e-filing information returns, see Checkpoint’s Federal Tax Coordinator ¶S-1302.
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