(DOWNLOAD) "Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library ~ Book PDF Kindle ePub Free
eBook details
- Title: Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 09, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 148 KB
Description
The Law Library presents the complete text of the Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations on the requirement for “specified tax return preparers” to file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code (Code). The final regulations reflect changes made to the law by the Worker, Homeownership, and Business Assistance Act of 2009. These regulations provide guidance to specified tax return preparers who prepare and file individual income tax returns. Unless an exception in these regulations applies, a tax return preparer who meets the definition of a “specified tax return preparer” must electronically file Federal income tax returns that the preparer prepares and files for individuals, trusts, and estates. These regulations provide a two-year transition period for certain specified tax return preparers.
This ebook contains:
- The complete text of the Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure