We’ve been waiting for the IRS to release final regulations on mandatory e-filing of information returns for quite some time. Once it missed this year’s W-2/1099-NEC Jan. 31 e-filing deadline, we made an educated guess and said it wouldn’t make the same mistake again. Well, we were right, and then some. The IRS has finally released these regs, and they contain a couple of surprises. The regs will be published …

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