ADMINISTRATIVE

T.D. 9820, page 178. 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.

T.D. 9821, page 181. 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.

Notice 2017–40, page 190. 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.

REG–128483–15, page 191. 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.