Table of Contents

• T.D. 9518
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Summary of Comments
    • 1. Definition of a Specified Tax Return Preparer
    • 2. Definition of File
    • a. Mailing paper returns for taxpayer-clients
    • b. Acts of assistance beyond providing filing or delivery instructions to taxpayers
    • 3. Taxpayer Choice Statements to File in Paper Format
    • a. Taxpayer choice statement form
    • b. Only one spouse is required to sign the taxpayer choice statement for a joint return
    • c. Suggested alternatives to signed taxpayer choice statement
    • 4. Undue Hardship Waivers
    • 5. Administrative Exemptions
    • 6. Transition Period
    • 7. Electronic Filing Burden
    • 8. Filing Perfection Period
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information