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TREAS/IRS RIN: 1545-BL48 Publication ID: Fall 2013 
Title: Information Reporting of Mortgage Insurance Premiums 
Abstract: This regulation will provide guidance to reporting entities described in Internal Revenue Code section 6050H(h) receiving premiums, including prepaid premiums, for mortgage insurance. The regulation finalizes the proposed regulations that were published on May 7, 2009, 74 FR 21295. 
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 1.6050H-3   
Legal Authority: 26 USC 7805    26 USC 6050H   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/07/2009  74 FR 21295   
NPRM Comment Period End  08/05/2009 
Final Action  12/00/2013 
Additional Information: REG-112878-13 Drafting attorney: Janet Engel Kidd (202) 622-4940 Reviewing attorney: Ashton P. Trice (202) 622-4940 Treasury attorney: Rochelle Hodes (202) 622-1787 CC:PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Janet E. Kidd
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5245,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-1585
Email: janet.e.kidd@irscounsel.treas.gov