View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BJ01 Publication ID: 2012 
Title: Guidance on Reporting Interest Paid to Nonresident Aliens 
Abstract: These proposed regulations will provide guidance on the reporting requirements for interest on deposits maintained at the U.S. office of certain financial institutions and paid to nonresident alien individuals. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 6049   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/07/2011  76 FR 1105   
NPRM Comment Period End  04/07/2011    
Outline of Topics  04/08/2011    
Public Hearing  04/27/2011    
Final Rule  04/19/2012  77 FR 23391   
Additional Information: REG-146097-09 Drafting attorney: Kathryn T. Holman (202) 622-3840 Reviewing attorney: John Sweeney (202) 622-3840 Treasury attorney: Michael Plowgian (202) 622-0846 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-BA86 
Agency Contact:
Kathryn T. Holman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4710,
Washington, DC 20224
Phone:202 622-3840
Fax:202 622-4408
Email: kathryn.t.holman@irscounsel.treas.gov