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IRS Issues Final Regulations Expanding Mandatory Electronic Filing of Information Returns
Thomson Reuters / EBIA 
[Guidance Overview] Feb. 24, 2023 "The regulations, which were proposed in 2021 to implement statutory changes made by the Taxpayer First Act of 2019, establish lower thresholds for mandatory electronic filing of the following returns affecting employee benefit plans: [1] Form 1094 Series; Forms 1095-B and 1095-C; Form 1099 Series; and Form 5498 Series.... [2] Forms 5330 and 8955-SSA.... [3] Form 5500 Series." |
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