1545-BN27 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Amendments to Regulations Regarding Education Tax Credits and Information Reporting

This NPRM contains proposed amendments to regulations relating to education tax credits under section 25(A) and to the regulations applicable to educational institutions that are required under section 6050S to report tuition and related expenses on Form 1098-T. These amendments will also implement Code section 6724 to preclude the Service from imposing a penalty against an educational institution solely because of filing a Form 1098-T or tuition statement with a missing or incorrect TIN of the student.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 25(A) 26 U.S.C. 7805 26 U.S.C. 6050(S) No NPRM and Notice of Public Hearing 08/02/2016 81 FR 50657 NPRM Comment Period End 10/31/2016 Final Action 12/00/2018 REG-131418-14 (NPRM) Drafter attorney: Gerald Semasek, CC:PA:01 (202) 317-5414 Reviewer attorney: Blaise G. Dusenberry, STR, CC:PA:01 (202) 317-5405 Treasury attorney: Rochelle Hodes, Associate Tax Legislative Counsel (202) 622-1787 CC:PA Branch 1 No Organizations None No No No No Gerald Semasek Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-7006 855 576-2339 gerald.semasek@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20024