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26 CFR 601.602: Tax forms and instructions.
(Also: Part 1, 6011, 6012, 6033, 6037, 6061, 1.6011 -1(a), 1.6012-5, 301 .6061-1(b).)
SECTION 1. PURPOSE
This revenue procedure informs Authorized 1RS e-file Providers of their obligations to the Internal Revenue Service (the Service), taxpayers, and other participants in the 1RS e-file Program, and combines the rules governing 1RS e-file.
SECTION 2. BACKGROUND AND CHANGES
.01 Section 1.6011- 1(a) of the Income Tax Regulations provides that every person subject to income tax must make a return or statement as required by the regulations. The return or statement must include the information required by the applicable regulations or forms,
.02 Section 301. 606 1-1 (b) of the Regulations on Procedure and Administration authorizes the Secretary to prescribe in forms, instructions, or other appropriate guidance the method of signing any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations.
.03 Section 1.6012-5 of the Income Tax Regulations provide that the Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in 26 CFR Part 1 (Income Tax), subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate.
.04 Section 6011(e)(1) of the Internal Revenue Code (the Code) gives specific authority for the Service and the Treasury Department to "prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form." On January 12, 2005, the Service and the Treasury Department published in the Federal Register (T.D. 9175, 2005-1 CB. 665 [70 FR 2012-01]) temporary regulations mandating the electronic filing of certain Forms 1120, 1120S, 990 and 990-PF under sections 301.6011-5T, 301.6037-2T, and 301.6033-4T. On November 12, 1999, the Service and the Treasury Department also published in the Federal Register (T.D. 8843, 1999-2 CB. 590 [64 FR 61502]) final regulations mandating the electronic filing of certain Forms 1065 under section 301.6011-3.
.05 This revenue procedure combines the rules governing 1RS e-file including the rules governing electronic filing of:
(1) Form 56, Notice Concerning Fiduciary Relationship;
(2) Form 720, Quarterly Federal Excise Tax Return;
(3) Form...