Today the IRS released final and temporary regulations (TD 9730) that remove the automatic extension of time to file information returns on forms in the W-2 series (except Form W-2G).  The temporary regulations allow only a single 30-day non-automatic extension of time to file these information returns.  These changes are being implemented to accelerate the filing of such forms so they are available earlier in the filing season for use in the IRS’s identity theft and refund fraud detection processes.  In addition, the temporary regulations update the list of information returns subject to the rules regarding extensions of time to file.