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TREAS/IRS RIN: 1545-BK53 Publication ID: Fall 2013 
Title: Dividend Equivalent From Sources Within the United States (Temporary) 
Abstract: Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Pub. L. 111-147, H.R. 2847), the Hiring Act (Mar. 18, 2010). The guidance addresses the treatment of substitute dividend and dividend equivalent payments received by foreign persons under new section 871(m). 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0871(m)   
Legal Deadline:  None
Action Date FR Cite
Temporary Rule  01/23/2012  77 FR 3108   
Final Action  01/00/2014 
Additional Information: REG-120282-10 Drafting Attorney: David Peter Merkel (202) 622-3870 Reviewing Attorney: Mark Erwin (202) 622-3870 Treasury Attorney: Karl Walli (202) 622-5721 CC:INTL
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-BJ56 
Agency Contact:
D. Peter Merkel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922

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