The IRS has issued Notice 2024-43, which provides guidance on the deferral provisions for reporting qualified derivative payments. The notice clarifies the definition of a qualified derivative payment and outlines the requirements for deferring the reporting of such payments. Taxpayers should review the notice and consult with their tax advisors to ensure compliance with the new rules.
The IRS today released Notice 2024-43 announcing that the Treasury Department and IRS intend to amend the regulations under sections 59A and 6038A to further defer the applicability date of certain provisions relating to the reporting of qualified derivative payments (QDPs) until tax years beginning on or after January 1, 2027.
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