Data / Federal rules / 2024-05639
De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction
The Internal Revenue Service published this final rule in the Federal Register on March 22, 2024. It took effect on March 22, 2024.
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What the agency says
This document contains a correction to the final regulations (Treasury Decision 9984) published in the Federal Register on Tuesday, December 19, 2023. Treasury Decision 9984 contains final regulations implementing statutory safe harbor rules that protect persons required to file information returns or to furnish payee statements from penalties under the Internal Revenue Code for failure to file correct information returns or furnish correct payee statements.
Key facts
- Document number
- 2024-05639
- Type
- Final rule
- Action
- Final rule; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 22, 2024
- Takes effect
- March 22, 2024
- Dates
- This correction is effective on March 22, 2024 and applicable beginning December 19, 2023.
- Docket
- TD 9984
- Regulation ID (RIN)
- 1545-BN59
- Code of Federal Regulations
- 26 CFR 301
- Pages
- 2
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Everything from the Internal Revenue Service · Published in March 2024
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.