Notice 2023-60: Availability of administrative exemptions from requirement to file electronically
Availability of administrative exemptions from, and waivers of, the requirement to file certain returns and other documents in electronic form
Availability of administrative exemptions from requirement to file electronically
The IRS today released an advance version of Notice 2023-60 [PDF 131 KB] addressing the availability of administrative exemptions from, and waivers of, the requirement to file certain returns and other documents in electronic form.
Notice 2023-60 also provides information about the procedure to request a waiver of the requirement to file electronically Forms 1120, 1120-S, and 1120-F, and information about failed attempts to file electronically Forms 1120 using IRS filing systems. Consequently, the notice obsoletes Notice 2010-13 which addressed the same issues.
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