Form 1099-R electronic filing deadline cannot be moved earlier

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,