Treasury Regulations · 26 CFR
§ 1.6037-2. Required use of electronic form for income tax returns of electing small business corporations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6037
Cite as 26 CFR § 1.6037-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 23, 2023 by T.D. 9972
- Issued under
- 26 U.S.C. § 6037
- Length
- 72 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. The return of an electing small business corporation that is required to be filed electronically under § 301.6037-2 of this chapter must be filed in accordance with IRS revenue procedures, publications, forms, or instructions, including those posted electronically.
¶(b) Applicability date. The rules of this section apply to returns required to be filed for taxable years ending on or after December 31, 2023.
[T.D. 9972, 88 FR 11764, Feb. 23, 2023]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9972 (88 FR 11764)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6035-1 Basis information to persons acquiring property from decedent.
- § 1.6035-2 Transitional relief.
- § 1.6036-1 Notice of qualification as executor or receiver.
- § 1.6037-1 Return of electing small business corporation.
- § 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations.
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- § 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- § 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
- § 1.6038-4 Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.