IRS tax forms stamped with "OVERDUE" in red ink

IRS Policy Changes Related to Delinquent International Information Returns

The IRS changed its policy related to filing late international information returns. On November 5, 2020 many practitioners were surprised to see the former Delinquent International Information Return Submission Procedures webpage had changed significantly. [Compare the new site – versus the version in effect March 13, 2020]. Prior, qualifying taxpayers would include a Reasonable Cause …

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