A taxpayer can indeed use the Good Faith Effort Exception multiple times for the same project under certain conditions. Here are the important points:
- Multiple Requests: There is no limit on the number of requests a taxpayer can submit to one or more registered apprenticeship programs for purposes of being deemed to have exercised a Good Faith Effort.
- Duration of Exception: The Good Faith Effort Exception applies for a period not exceeding 365 days (or 366 days in a leap year) from the date of the request that was denied or not responded to. For the exception to continue beyond this period, the taxpayer must submit an additional request.
- Subsequent Requests: A taxpayer is not required to make subsequent requests to the same registered apprenticeship program to qualify for the Good Faith Effort Exception. This means they can submit new requests either to the same program or to different programs as needed.
Therefore, a taxpayer can use the Good Faith Effort Exception multiple times for the same project by submitting new requests as required.
Original article by NenPower, If reposted, please credit the source: https://nenpower.com/blog/can-a-taxpayer-use-the-good-faith-effort-exception-multiple-times-for-the-same-project/
