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TREAS/IRS RIN: 1545-BN36 Publication ID: Spring 2019 
Title: Electronically Filed Amended Returns  

These final regulations eliminate the no-aggregation rule in determining the 250 return threshold for filing certain information returns electronically. 

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 6011, 6721 and 7805(a)   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/31/2018  83 FR 24948   
NPRM Comment Period End  07/30/2018 
Final Regulation  06/00/2019 
Additional Information: REG-102951-16 (NPRM) Drafter attorney: Casey Conrad (202) 317-5154 Reviewer attorney: Elizabeth Chirich, Branch Chief (202) 317-5399 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:01
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Casey Conrad
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5241,
Washington, DC 20224
Phone:202 317-5154