Notice 2024-18: Updated guidance on availability of administrative exemptions from requirement to file electronically

Availability of administrative exemptions from requirement to file certain returns and other documents in electronic form

Availability of administrative exemptions from requirement to file electronically

The IRS today released Notice 2024-18 [PDF 137 KB] addressing the availability of administrative exemptions from the requirement to file certain returns and other documents in electronic form.

Notice 2024-18 also addresses the availability of information about the procedure to request a waiver of the requirement to file electronically Forms 1120, 1120-S, 1120-F, and 1065, and provides information about publications pertaining to failed attempts to electronically file Forms 1120, 1120-S, and 1120-F using IRS filing systems.

The notice thus obsoletes Notice 2010-13 and modifies Notice 2023-60. Read TaxNewsFlash

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.