§ 1.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033.

§ 1.6033-4 Required use of magnetic media filing in electronic form for returns by organizations required to file returns under section 6033.

(a) In general. The return of an organization that is required to be filed

on magnetic media

in electronic form under § 301.6033-4 of this chapter must be filed in accordance with

Internal Revenue Service

IRS revenue procedures, publications, forms,

or

instructions,

including those posted electronically. (See § 601.601(d)(2) of this chapter)

or other guidance.

(b) Applicability date. The rules of this section apply for returns required to be filed for taxable years ending on or after February 23, 2023.

[T.D. 93649972, 72 88 FR 6381011764, NovFeb. 1323, 20072023]