The U.S. IRS and Treasury have issued the final regulations on e-filing for businesses, Electronic-Filing Requirements for Specified Returns and Other Documents (T.D. 9972), which were published in the Federal Register on 23 February 2023 and are effective on this date. The IRS has published the following release on the regulations. --- IRS and Treasury issue final regulations on e-file for businesses WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued final regulations amending the rules for filing returns and other documents electronically (e-file). These regulations will require certain filers to e-file beginning in 2024....