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Notice 2024-18, page 625.

Internal Revenue Bulletin 2024-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice addresses the availability of administrative exemptions from and waivers of the requirements to file returns and other documents in electronic form. This notice provides information about publications pertaining to failed attempts to electronically file Forms 1120, 1120-S, and 1120-F using Internal Revenue Service (IRS) filing systems. In addition, this notice obsoletes Notice 2010-13, 2010-4 I.R.B. 327 (January 25, 2010), Form 1120, Form 1120-F, Form 1120S, Form 990, and Form 990-PF Electronic Filing Waiver Request Procedures . This notice also modifies Notice 2023-60 as released on August 11, 2023, but not published in the Internal Revenue Bulletin.

ADMINISTRATIVE, INCOME TAX

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▸Contents — Internal Revenue Bulletin 2024-5

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