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TREAS/IRS RIN: 1545-BI30 Publication ID: Spring 2011 
Title: Federal Insurance Contributions Act (FICA) Requirements for Domestically Controlled Foreign Entities 
Abstract: Proposed regulations implement new section 3121(z), as added by the Heroes Earnings Assistance and Relief Tax Act of 2008, which imposes FICA withholding obligations on domestically controlled foreign entities in connection with U.S. government contracts. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 3121   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-143718-08 Drafting attorney: Neil D. Shepherd (202) 622-6040 Reviewing attorney: Lynne A. Camillo (202) 622-6040 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:
Neil D. Shepherd
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4311,
Washington, DC 20224
Phone:202 622-6040
Fax:202 622-5697
Email: neil.d.shepherd@irscounsel.treas.gov