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TREAS/IRS RIN: 1545-BL78 Publication ID: Spring 2014 
Title: Alternative Simplified Credit Under Section 41(c)(5) 
Abstract: The regulations will permit taxpayers to elect the Alternative Simplified Credit on an amended return for a taxpayer if they have not claimed the regular credit for that tax year. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 41   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2014 
Additional Information: REG-133495-13 Drafting attorney: David Selig (202) 317-4137 Reviewing attorney: Christopher Wilson (202) 317-4137 Treasury attorney: Alexa Claybon (202) 622-6865 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-BL79 
Agency Contact:
James W. Rider
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: james.w.rider@irscounsel.treas.gov