§ 301.6724-1T - Reasonable cause (temporary).

(a) through (d)(2) [Reserved]. For further information, see § 301.6724-1 (a) through (d)(2).

(d)(3) Special rule for furnishers of electronic statements. A filer may seek a waiver for reasonable cause pursuant to § 301.6724-1(c)(6), for failing to timely furnish a statement in the following situation. If the recipient of the statement withdraws a consent to receive the statement in an electronic format, the filer will be deemed to have acted in a responsible manner under § 301.6724-1(d) if the filer furnishes a paper statement on or before the date 30 days after the date the withdrawal of consent is received.

(e) through (n) [Reserved]. For further guidance, see § 301.6724-1(e) through (n).

Regulations Applicable to Information Returns and Payee Statements the Due Date for Which (Without Regard to Extensions) Is After December 31, 1986, and Before January 1, 1990