Key requirements
Examples include 2023 and 2024 reporting deadlines, validation-code changes and procedures under US Notice 2023-11 for specified earlier reporting years. A temporary missing-TIN arrangement depends on its exact years and conditions; it is not a permanent exemption from collecting identification data. Consult the current overview, filing page and applicable IRS relief before preparing a new submission. The archive is useful for documenting how a historical file was prepared and for reconciling later corrections, but should not be presented as the latest reporting instruction.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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