The U.S. IRS and Treasury have issued proposed regulations on Electronic-Filing Requirements for Specified Returns and Other Documents, which were published in the Federal Register on 23 July 2021. Comments are due by 21 September 2021. --- SUMMARY: This document contains proposed regulations amending the rules for filing electronically and affects persons required to file partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, and certain information returns, registration statements, disclosure statements, notifications, actuarial reports, and certain excise tax returns. The proposed amendments reflect changes made by the Taxpayer First Act of 2019 (TFA) and...