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E-filing

Update: IRS will now Accept E-Filed Forms for most Extender-Related Credits

Thomson Reuters Tax & Accounting  

Thomson Reuters Tax & Accounting  

In a QuckAlert for Tax Professionals, IRS has announced that it is now ready to accept e-filed versions of most of the forms with respect to extender-related credits that it previously requested should not be sent to IRS until further notice.

Background—recent extender legislation.

On December 20, the President signed into law the “Taxpayer Certainty and Disaster Tax Relief Act of 2019” (the “Disaster Act”) as part of an omnibus spending package, the “Further Consolidated Appropriations Act, 2020” (PL 116-94). The Disaster Act extends over 30 Code provisions, generally through 2020. See Congress passes extender legislation (12/20/2019).

Background—previous IRS request that forms not be submitted.

Earlier this month, IRS sent out a QuickAlert in which it asked that return transmitters and authorized IRS e-file Providers/Electronic Return Originators refrain from sending the following forms with extender-related credits until further notice.

Form 6478 – Biofuel Producer Credit

Form 6627 – Environmental Taxes

Form 8835 – Renewable Electricity, Refined Coal, and Indian Coal Production Credit

Form 8844 – Empowerment Zone Employment Credit

Form 8864 – Biodiesel and Renewable Diesel Fuels Credit

Form 8900 – Qualified Railroad Track Maintenance Credit

Form 8910 – Alternative Motor Vehicle Credit

For additional information, see IRS asks that forms for extender-related credits not be submitted yet.

IRS will now accept most of the forms.

IRS has updated the Modernized e-File (MeF) system to allow for the recent extender legislation. The tax forms listed above for Tax Years 2018 and 2019, that have extender-related credits, are now available to file through MeF, except for Form 8835.

IRS will issue a Technical QuickAlerts bulletin when Form 8835 becomes available.

To continue your research on tax credits, see FTC 2d/FIN ¶L-15100.

 

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