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TREAS/IRS RIN: 1545-BK44 Publication ID: Fall 2013 
Title: Guidance Under Section 1411--Net Investment Income Tax 
Abstract: This document contains guidance under section 1411 of the Internal Revenue Code. Section 1402 of the Health Care and Education Reconciliation Act of 2010, Public Law 111-152, 124 Stat. 1060, added a new section 1411 to the Code effective for tax years beginning after December 31, 2012. Section 1411 imposes a 3.8 percent tax on individuals, estates, and trusts with certain items of unearned income. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/05/2012  77 FR 72612   
NPRM Comment Period End  03/05/2013 
Final Action  12/00/2013 
Additional Information: REG-130507-11 Drafting attorneys: David H. Kirk (202) 622-3060 Adrienne M. Mikolashek (202) 622-3060 Reviewing attorney: Melissa C. Liquerman (202) 622-3060 Treasury attorney: Cameron Arterton (202) 622-0869 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL74 
Agency Contact:
David H. Kirk
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5013,
Washington, DC 20224
Phone:202 622-3060
Fax:202 622-3484

Adrienne M. Mikolashek
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6729

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