This is the table of contents of Internal Revenue Bulletin IRB 2017-32. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2017.
These temporary regulations update the due dates and extensions of time to file available for the tax returns and information returns of various entities, including corporations and partnerships. Most significantly, the regulations reflect changes already made by law to the due dates of the income tax return of a partnership, the income tax return of a C corporation, and the returns of an employer reporting compensation paid to employees and contractors. The regulations also increase the available extensions of time to file some of the returns of exempt organizations, corporations, partnerships, trusts, and estates.
This notice amplifies Notice 2015–77, 2015–47 I.R.B. 676, with respect to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets (HFA Hardest Hit Fund) by extending through taxable year 2021 the safe harbor method for computing a homeowner’s deduction for payments made on a home mortgage and the relief for mortgage servicers and state housing finance agencies (State HFAs) from penalties relating to information reporting. In addition, this notice amplifies Rev. Proc. 2011–55, 2011–47 I.R.B. 793, by extending its scope and effective date through calendar year 2021 for the HFA Hardest Hit Fund.
These proposed regulations, which cross-reference related temporary regulations, update the due dates and extensions of time to file available for the tax returns and information returns of various entities, including corporations and partnerships. Most significantly, the regulations reflect changes already made by law to the due dates of the income tax return of a partnership, the income tax return of a C corporation, and the returns of an employer reporting compensation paid to employees and contractors. The regulations also increase the available extensions of time to file some of the returns of exempt organizations, corporations, partnerships, trusts, and estates. REG–128483–15 was published in the Federal Register on July 20, 2017.
This regulation changes the user fee for the Enrolled Agent Special Enrollment Examination from $11 per part to $81 per part. The regulation affects individuals who plan to become Enrolled Agents by written examination.
These temporary regulations update the due dates and extensions of time to file available for the tax returns and information returns of various entities, including corporations and partnerships. Most significantly, the regulations reflect changes already made by law to the due dates of the income tax return of a partnership, the income tax return of a C corporation, and the returns of an employer reporting compensation paid to employees and contractors. The regulations also increase the available extensions of time to file some of the returns of exempt organizations, corporations, partnerships, trusts, and estates.
This notice amplifies Notice 2015–77, 2015–47 I.R.B. 676, with respect to the Treasury Department’s Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets (HFA Hardest Hit Fund) by extending through taxable year 2021 the safe harbor method for computing a homeowner’s deduction for payments made on a home mortgage and the relief for mortgage servicers and state housing finance agencies (State HFAs) from penalties relating to information reporting. In addition, this notice amplifies Rev. Proc. 2011–55, 2011–47 I.R.B. 793, by extending its scope and effective date through calendar year 2021 for the HFA Hardest Hit Fund.
These proposed regulations, which cross-reference related temporary regulations, update the due dates and extensions of time to file available for the tax returns and information returns of various entities, including corporations and partnerships. Most significantly, the regulations reflect changes already made by law to the due dates of the income tax return of a partnership, the income tax return of a C corporation, and the returns of an employer reporting compensation paid to employees and contractors. The regulations also increase the available extensions of time to file some of the returns of exempt organizations, corporations, partnerships, trusts, and estates. REG–128483–15 was published in the Federal Register on July 20, 2017.
This regulation changes the user fee for the Enrolled Agent Special Enrollment Examination from $11 per part to $81 per part. The regulation affects individuals who plan to become Enrolled Agents by written examination.
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