Notice 2018-100, qualified transportation fringe, waiver of additions to tax

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IRS GuideWire Dec. 10, 2018

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Issue Number:    N-2018-100

Inside This Issue

Notice 2018-100, which provides for waiver of the additions to tax for underpayment of estimated income tax for tax-exempt employers to the extent that they underpay their estimated income tax due to changes to the tax treatment of certain qualified transportation fringes. 


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