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TREAS/IRS RIN: 1545-BM67 Publication ID: Spring 2015 
Title: ●Election Regarding Lump-Sum Payment of Social Security Benefits  
Abstract:

This regulation sets forth the procedure and time limitation for making the statutory election regarding the taxation of lump-sum payments of Social Security benefits that are received in one year, but are attributable to one or more previous taxable years. The regulation also sets forth the procedure and time limitation for revoking the election.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 86(e)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2015 
Additional Information: REG-104759-14 Drafting attorney: Alfred Kelley (202) 317-4774 Reviewing attorney: Neil Shepard (202) 317-4774 Treasury attorney: Robert Neis (202) 622-5293 CC:TEGE
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 
Agency Contact:
Alfred G. Kelley
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4311,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: alfred.g.kelley@irscounsel.treas.gov