The IRS has issued regulations updating the due dates and time extensions for filing certain tax returns and information returns to reflect recent laws.
The changes are set out in final and temporary regulations (T.D. 9821) issued July 18 and will bring those dates into agreement with requirements in Section 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 and Section 201 of the Protecting Americans from Tax Hikes Act of 2015.
The final and temporary rules:
The IRS also issued proposed rules (REG-128483-15) that cross-reference the temporary regulations.
The final and temporary rules are available here.
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