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TREAS/IRS RIN: 1545-BG57 Publication ID: Fall 2016 
Title: Compensation for Labor or Personal Services: Artists and Athletes 

This regulation addresses proposed changes to existing final regulations regarding the source of compensation for labor or personal services. The proposed changes are needed to clarify the determination of source of compensation of a person, including an artist or athlete who is compensated for labor or personal services performed at a specific event. These proposed regulations affect such people.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.861-4   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/17/2007  72 FR 58787   
NPRM Comment Period End  01/15/2008    
Final Action  06/00/2017 
Additional Information: REG-114125-07 Drafting attorney: David A. Juster (202) 317-6936 Reviewing attorney: Richard L. Chewning (202) 317-6936 Treasury attorney: Quyen Huynh (202) 622-1707 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-AO72 
Agency Contact:
David A. Juster
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936