Which of the following is TRUE, beginning in 2017, regarding safe harbor from penalties for failure to file correct information returns and failure to furnish correct payee statements for some de minimis errors? In general, the recipient of an erroneous return may make an election that the de minimis error safe harbor not apply. De minimis safe harbor rules regarding failure to file correct information returns and failure to furnish correct payee statements expired December 31, 2016. De minimis safe harbor rules regarding failure to file correct information returns expired December 31, 2016. However, those rules regarding failure to furnish correct payee statements remain in effect for the 2017 tax year. In fact, the recipient of an erroneous information return may never make an election that the de minimis error safe harbor rules do not apply to the issuer of the erroneous information return.