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TREAS/IRS RIN: 1545-BJ56 Publication ID: Spring 2014 
Title: Dividend Equivalents From Sources Within the United States 
Abstract: Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Pub. L. 111-147, H.R. 2847), the Hiring Incentives to Restore Employment Act (March 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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 7805; 26 USC 0871(m) 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/23/2012  77 FR 3202 
NPRM Comment Period End  04/06/2012   
Public Hearing  04/27/2012  77 FR 3202 
Second NPRM  12/05/2013  78 FR 73128 
Withdrawn (NPRM 77 FR 3202)  12/05/2013  78 FR 73128 
Second NPRM Comment Period End  03/05/2014   
Final Action  10/00/2014   
Additional Information: REG-120282-10 Drafting attorney: David Peter Merkel (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 Treasury attorney: Karl Walli (202) 622-5721 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK53 
Agency Contact:
D. Peter Merkel
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4564,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: david.p.merkel@irscounsel.treas.gov

 
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