IRS Provides More Guidance on IDES Certificates

Stephen Kessinger
August 1, 2017

Last week, IRS added two FAQs to its IDES Technical FAQ page.  Those questions, E23 and E24, concern the use of certificates for reporting via IDES.  In particular, the IRS advises that if a filer has a valid certificate from an approved certificate authority, it may chose to continue using even if that authority is no longer on the list.  A filer will need to change certificates only when it becomes expired.  In addition, IRS has also advised that EV certificates from the Common Transmission System (CTS) will be accepted by IDES.

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Stephen Kessinger

Stephen Kessinger is a Regulatory Counsel for Sovos Compliance. Within Sovos’ Regulatory Analysis function, Stephen focuses on AEOI reporting, including FATCA, CDOT and CRS. Before joining Sovos, Stephen earned his B.A. from the University of Vermont, and his J.D. from Roger Williams School of Law. He currently is a member of the Massachusetts and Rhode Island Bar Associations.
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