Table of Contents

• REG-100194-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • 1. Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media
    • In general
    • 2. Exclusions
    • A. Undue hardship waivers
    • B. Administrative exemptions
    • 3. Reasonably Expect to File
    • A. In general
    • B. Time for making determination of reasonable expectations
    • 4. Additional guidance
    • 5. Proposed effective and applicability dates
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• Announcement 2010-92
• Announcement 2010-93