IRS publishes final regulations eliminating certain automatic filing extensions

Tax Hot Topics newsletterThe IRS published final regulations (T.D. 9838) eliminating the automatic 30-day extension to file Form W-2 series (except Form W-2G) and Forms 1099-MISC reporting nonemployee compensation in box 7.

Filers of the aforementioned forms are able to request a non-automatic 30-day extension from the original due date. These regulations also update the list of information returns subject to the rules regarding extensions to file under Treas. Reg. Sec. 1.6081-8.

The regulations are effective Aug. 3, 2018, and apply to requests for extensions to file information returns required to be filed after Dec. 31, 2018. As a result, an automatic 30-day extension is not available for 2018 information returns discussed above that are required to be filed in 2019.

Jeff Martin
Partner, Washington National Tax Office
T +1 202 521 1526

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