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TREAS/IRS RIN: 1545-BL46 Publication ID: Spring 2014 
Title: Reporting for Premium 
Abstract: Pursuant to section 6049, the final regulations will provide premium reporting rules for debt instruments acquired on or after January 1, 2014. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.6049-9   
Legal Authority: 26 USC 7805    26 USC 6049   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/18/2013  78 FR 23183   
NPRM Comment Period End  07/17/2013 
Final Action  07/00/2014 
Additional Information: REG-154563-12 Drafting attorney: Pamela Lew (202) 317-6945 Reviewing attorney: William E. Blanchard (202) 317-3900 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP:B03
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL47 
Agency Contact:
Pamela Lew
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: pamela.lew@irscounsel.treas.gov