The Commissioners, Large Business and International and Small Business/Self-Employed Divisions should revise electronic filing programming to identify and reject electronically filed Forms 1065, Forms 1120, or Forms 1120S tax returns with a Rehabilitation Credit claim in which the required NPS project number or EIN of a pass-through entity was not provided on Form 3468.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
470586e3-8764-493d-b1fd-f68d75df2f88-3
Recommendation Number
3
Additional Information
Recommendation rejected by IRS
Significant Recommendation
No