S. 5441
TAS Act
Sponsor: Mike Crapo · 0 cosponsors
Official summary
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Text of the bill
I Tax Administration and Customer Service
II American Citizens Abroad
III Judicial Review
IV Office of the Taxpayer Advocate
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
X Miscellaneous
(a) In general. Section 6071(b) is amended—
(1) by striking Returns made under and inserting the following:
(1) In general. Returns made under
, and
(2) by adding at the end the following new paragraph:
(2) Special rule for certain returns
(A) In general. In the case of any return to which this paragraph applies and which is filed electronically, such return shall be filed on or before January 31 of the year following the calendar year to which such return relates.
(B) Returns. This paragraph shall apply to any return required to be filed under section 6041 (other than returns and statements required to be filed with respect to nonemployee compensation), 6042, 6047(d), 6049, 6050F, or 6050W.
(b) IRA reporting. Section 408(i)(1) is amended by inserting (but not later than January 31 of the calendar year following the calendar year to which reports relate in the case of reports relating to distributions) after at such time.
(c) Effective date. The amendments made by this section shall apply to returns relating to calendar years after December 31, 2027.