Filing Form 1098-F not required until further notice

Notice 2018-23 (PDF), 2018-15 I.R.B. 474, suspends the section 6050X reporting requirement until the date specified in proposed regulations that the IRS intends to publish. Therefore, entities required to report do not need to file a Form 1098-F until further notice. For the latest information, visit Information Return Reporting for Federal Agencies.