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Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns

Federal Register, December 19, 2002, Page 77678

Agency

Internal Revenue Service (IRS), Treasury.

Action

Final regulations.

Summary

This document contains final regulations relating to the information reporting requirements for qualified tuition and related expenses under section 6050S of the Internal Revenue Code, including rules prescribing when the required information returns must be filed on magnetic media. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997 and the amendments made by the Internal Revenue Service Restructuring and Reform Act of 1998 and Public Law 107-131. These regulations provide guidance to eligible educational institutions that enroll any individual for any academic period. These regulations also provide guidance to insurers that make reimbursements or refunds of qualified tuition and related expenses.

Dates

Effective Date: These regulations are effective December 19, 2002. Applicability Dates: For dates of applicability, see Sec. 1.6050S-1(f) and Sec. 301.6011-2(g)(3).

Addresses

Select Agent Program, Centers for Disease Control and Prevention, 1600 Clifton Rd., E-79, Atlanta, GA 30333. Comments may be e-mailed to: SAPcomments@CDC.GOV.

Further Information

Concerning the regulations, Tonya Christianson, (202) 622-4910; and concerning the magnetic media filing specifications, waivers for filing on magnetic media, and extensions of time, contact the IRS, Martinsburg Computing Center, (304) 263-8700 (not toll-free numbers).

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