Sec. 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.