26 CFR 1.6037-2 - Required use of electronic form for income tax returns of electing small business corporations.

Regulations last checked for updates: Feb 06, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]

§ 1.6037-2 - Required use of electronic form for income tax returns of electing small business corporations.

(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]

authority: 26 U.S.C. 7805,unless

source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

cite as: 26 CFR 1.6037-2