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|IRS’s Draft 2021 ACA Reporting Forms and Instructions Incorporate Some Expected Changes But Omit Others|
Thomson Reuters / EBIA
Sept. 30, 2021
"The end of certain forms of relief is unsurprising, given the language of the 2020 extension notice. However, the 250-return threshold for electronic filing differs from the recent proposed regulations reducing the filing thresholds and aggregating different return types ... and suggests that the IRS may not finalize the proposal in time for the March 31, 2022 electronic filing deadline."
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