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Internal Revenue Bulletin:  2016-7 

February 16, 2016 

EXEMPT ORGANIZATIONS


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Notice 2016–13Notice 2016–13

This notice provides transition relief for section 529 qualified tuition programs that timely file a 2015 Form 1099–Q, Payments From Qualified Education Programs, that does not reflect the repeal of the aggregation requirement under section 529(c)(3)(D) of the Internal Revenue Code (Code) applicable to distributions from qualified tuition programs.


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