Form 1099-R electronic filing deadline cannot be moved earlier

Number

202346011

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Information Relating to Certain Trusts and Annuity Plans; Certain Information Returns

Topics

Procedure, penalties, and administration

Code sections

§ 6047, § 6071

Ruling dated

May 17, 2022

Publicly released

November 17, 2023

Source

View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2023, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.

About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.

View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that section 6071(b) sets March 31 as the electronic filing deadline for the information return discussed in the email. Section 6047 does not supply a different filing date, and its regulation also uses March 31 while recognizing that an extension may be available. Because section 6071(b) says the returns “shall” be filed by that date, the IRS cannot impose an earlier deadline without legislation.

Ruling snapshot

Question: May the IRS require the referenced Form 1099-R electronic filing before March 31?
Outcome: Advice given, not without legislation
Key authorities: IRC §§ 6047 and 6071(b); Treas. Reg. § 1.6047-1(6)

Full text (IRS public release)

 ID:          CCA_2022051711284650                   [Third Party Communication:

 UILC:        6071.02-00, 6047.00-00                 Date of Communication: Month DD, YYYY]

Number: 202346011
Release Date: 11/17/2023
From: ---------------------
Sent: Tuesday, May 17, 2022 11:28:47 AM
To: ---------------
Cc: ----------------------
Bcc:
Subject: RE: Your help is appreciated - Form owner of the 1099-R for discussion related to possible
changes to the filing deadlines

Hi -------,

The information reporting requirements for the referenced form are found in IRC 6047.
6047 does not itself provide any further rules concerning the filing date beyond what is
found in 6071(b). However one of the regulations concerning this section, 1.6047-1(6),
does also contain a deadline for e-filing of March 31, so it is in agreement with 6071(b),
and does not provide any alternate deadline, besides just noting the possibility of
obtaining an extension. Moreover, 6047 is one of the code sections contained in the
information reporting section referenced in 6071(b) (“subpart B of part III of this
chapter”), so the March 31 deadline found in 6071(b) applies to the e-filing date for this
form. 6071(b) uses prescriptive language: “returns… shall be filed on or before March
31”. Therefore, the Service cannot apply an earlier deadline without legislation. Please
let me know if you have any further questions.

Best,

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

Checks the law as it stands today, not only this page
Cites every source it relies on, so you can verify it
Chat, drafting and research in one workspace