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TREAS/IRS RIN: 1545-BO08 Publication ID: Spring 2025 
Title: Dividend Equivalents From Sources Within the United States 
Abstract:

These proposed regulations will provide additional guidance relating to the treatment of dividend equivalent payments as dividends from sources within the United States. 

 
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: No 
EO 14192 Designation: Other 
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. 871(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-132482-17 (NPRM) Drafter attorney: Karen Walny (202) 317-6938 Reviewer attorney: Peter Merkel (202) 317-6938 Treasury attorney: Erika Nijenhuis (202) 622-0843 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-BN65 
Agency Contact:
Karen Walny
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4562,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: karen.walny@irscounsel.treas.gov