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Directory Results for REG-106892-00. This document contains proposed regulations relating to the requirements for excise tax returns, payments, and deposits. These regulations affect persons required to report liability for excise taxes on 720, fiQuarterly to REG-107186-00 These temporary and proposed regulations provide that the following statements may be furnished electronically copies of s W-2 Wage and Tax Statement to employees statements to students for Forms 1098-T Tuition Payments