U.S. IRS and Treasury final regulations TD 9892 on return due date and extended due date changes were published in the Federal Register on 30 January 2020. Regulations TD 9822 are a follow-up to final and temporary regulations TD 9821, which were published in the Federal Register on 20 July 2017 ({News-2017-07-26/A/6-previous coverage}).

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This document contains final regulations that upda…