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IRS GuideWire August 11, 2023
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*Issue Number*: N-2023-60
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Notice 2023-60 [ [link removed] ] provides information to filers about the availability of administrative exemptions from and waivers of the requirements to file returns and other documents in electronic form. This notice also explains that instructions regarding timely filing and for correcting returns that are rejected during attempts to electronically file using the IRS electronic filing systems may be found in IRS publications specific to each IRS electronic filing system. In addition, this notice obsoletes Notice 2010-13, 2010-4 I.R.B. 327 (January 25, 2010), Form 1120, Form 1120-F, Form 1120S, Form 990, and Form 990-PF Electronic Filing Waiver Request Procedures.
Notice 2023-60 will be in IRB: 2023-35, dated August 28, 2023.
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