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TREAS/IRS RIN: 1545-BI67 Publication ID: Spring 2009 
Title: ●Proposed Regulation Prescribing The Form in Which Individuals Must Certify That They Qualify for Reduced Estimated Tax Payments for 2009 Under Amended Section 6654(d)  
Abstract: The American Recovery and Reinvestment Act of 2009 amended 26 USC 6654(d) by decreasing the required annual payment for “qualified individuals” in the 2009 tax year. In order to qualify for the decreased payments in 2009, an individual must: (1) report gross income for preceding taxable year of less than $500,000; and (2) certify that more than 50% of the gross income shown on the return was income from a small business. The proposed regulation will prescribe the form, manner, and filing date of the certification. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6654    26 USC 7805    PL 111-5, sec 1212, American Recovery and Reinvestment Act of 2009   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2009    
Additional Information: REG-117501-09 Drafting attorney: Michelle E. Chang (202) 622-4940 Reviewing attorney: Stuart D. Murray (202) 622-4940 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Stuart D. Murray
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5527,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-1585
Email: stuart.d.murray@irscounsel.treas.gov