IRSProposed Rule

Source of Income from Cloud Transactions

Finance & BankingTechnology

Summary

The IRS is proposing new rules to clarify how to report income earned through cloud-based transactions and digital platforms. This affects anyone who makes money online through services like freelancing platforms, digital sales, or cloud computing work, as the IRS wants clearer guidelines on what counts as taxable income from these sources.

Key Points

  • 1The rule clarifies what types of income from cloud-based services and digital platforms must be reported to the IRS as taxable income
  • 2It affects individuals and small businesses who earn money through online platforms, digital marketplaces, and cloud computing services
  • 3The regulation aims to close gaps in tax reporting by establishing clear standards for what constitutes 'cloud transaction income'
  • 4The public has until April 15, 2025 to submit comments on the proposed rule before it becomes final
  • 5The rule may impact how online platforms report payments to workers and how individuals file their taxes

Key Dates

Published

January 14, 2025

Comment Deadline

April 15, 2025

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This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.

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