Internal Revenue Bulletin: 2011-17
April 25, 2011
Table of Contents
Final regulations relate to the requirement for “specified tax return preparers,” generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year (100 or more in 2011), to file individual income tax returns using magnetic media (electronically) pursuant to section 6011(e)(3) of the Code.
This notice provides an extension of time to pay tax until October 17, 2011, to eligible civilian spouses of military servicemembers who work in American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands (each a “U.S. territory”) and claim residence or domicile for tax purposes in a state or the District of Columbia pursuant to the Military Spouses Residency Relief Act (MSRRA). In addition, this notice provides that civilian spouses of military servicemembers working in a state or the District of Columbia but claiming residence or domicile for tax purposes in a U.S. territory under MSRRA should follow the procedures in Notice 2010-30 with respect to their 2010 individual income tax returns.
This notice informs tax return preparers of administrative exemptions from the electronic filing requirement under section 6011(e)(3) of the Code and regulation sections 1.6011-7 and 301.6011-7.
Solely for calendar year 2011, this notice provides transitional guidance relating to the new electronic filing requirement under section 6011(e)(3) of the Code and corresponding regulations, specifically regarding the filing restrictions placed upon specified tax return preparers by that Code section and regulation section 301.6011-7(a)(4)(i). The notice allows a specified tax return preparer to mail any individual income tax returns in paper format to the IRS, at the request of a taxpayer, if the preparer obtains a signed statement containing the taxpayer’s choice to have the return filed in paper format, and the taxpayer’s request to have the preparer mail the return to the IRS.
This notice provides guidance to taxpayers regarding how to answer questions related to foreign financial accounts (FFAs), found on 2010 federal income tax and information returns, e.g., Schedule B of Form 1040, the “Other Information” section of Form 1040, Schedule B of Form 1065, and Schedule N of Form 1120, among others.
This procedure provides guidance to specified tax return preparers regarding the time for filing and manner (form and content) of requests for waiver of the electronic filing requirement due to undue hardship, under section 6011(e)(3) of the Code and regulation sections 1.6011-7 and 301.6011-7. The procedure also provides guidance regarding how to document a taxpayer’s choice to file the taxpayer’s individual income tax return in paper format when the return is prepared by the preparer but filed by the taxpayer.
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