N-2024-18: Electronic Filing Administrative Exemptions, Waivers, And Rejections; Obsoleting Notice 2010-13 and Modifying Notice 2023-60

Notice 2024-18 addresses the availability of administrative exemptions from the requirement to file certain returns and other documents in electronic form. This notice also addresses the availability of information about the procedure to request a waiver of the requirement to file electronically Forms 1120, 1120-S, 1120-F, and 1065. In addition, this notice provides information about publications pertaining to failed attempts to electronically file Forms 1120, 1120-S, and 1120-F using Internal Revenue Service (IRS) filing systems. Lastly, 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, and modifies Notice 2023-60, as released on August 11, 2023, but not published in the Internal Revenue Bulletin.

Notice 2024-18 will be in IRB: 2024-5, dated January 29, 2024.

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