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Get the free IRM 21.7.4 Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF...

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IRM PROCEDURAL UPDATE DATE: 12/08/2023 NUMBER: wi2112231158 SUBJECT: Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals
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IRM 2174 requirement has been removed to streamline reporting processes and reduce administrative burden on taxpayers.
With the removal of the IRM 2174 requirement, no specific parties are mandated to file it.
Since the IRM 2174 requirement has been removed, there is no need to fill it out.
The purpose of the IRM 2174 requirement was to gather specific taxpayer information, but it has been deemed unnecessary.
As the IRM 2174 requirement has been removed, no information is required to be reported.
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