IRS reminds taxpayers of convenient option to electronically request relief for certain late-filed international documents, forms for those not under examination
The Internal Revenue Service today reminded taxpayers of the ability to submit electronic requests for relief for certain late-filed international documents.
As part of a step toward full digitalization, the electronic option introduced August 2023, applies to the following filings:
- Gain recognition agreements,
- Late-filed dual consolidated losses, and
- Partnership gain deferral contributions.
How the process works
Requests can be submitted via eFax at 855-582-4842. Guidance for making each request can be found on IRS.gov using the following links:
- Relief for gain recognition agreements
- Late filing relief for dual consolidated losses
- Relief for partnership gain deferral contributions
Benefits for taxpayers and tax administration
The ability for taxpayers to securely communicate with the IRS reduces their correspondence burden while supporting IRS tax administration work. It also helps provide immediate documentation delivery to the IRS.
For IRS employees, transitioning away from the manual mailing process reduces paper documentation and improves processing time, which benefits taxpayers including those living internationally.
Source: IRS-2024-206, Aug. 12, 2024
